Note H. Benefit Plans

The components of net periodic cost (benefit) are presented in the following table.

Net Periodic Cost (Benefit)



Periods ended September 30	Three Months						Nine Months
(In millions)	2014			2013			2014			2013
Pension cost (benefit)
Service cost	$	3		$	3		$	7		$	9
Interest cost on projected benefit obligation	33			30			99			90
Expected return on plan assets	(48		)	(45		)	(144		)	(135		)
Amortization of net actuarial loss	6			10			19			34
Settlement loss	—			3			—			3
Net periodic pension cost (benefit)	$	(6	)	$	1		$	(19	)	$	1

Postretirement cost (benefit)
Interest cost on projected benefit obligation	$	—		$	—		$	1		$	1
Amortization of prior service credit	—			(4		)	(9		)	(13		)
Amortization of net actuarial loss	—			1			—			1
Curtailment gain	—			—			(86		)	—
Net periodic postretirement cost (benefit)	$	—		$	(3	)	$	(94	)	$	(11	)

In the second quarter of 2014, the Company eliminated certain postretirement medical benefits associated with the CNA Health and Group Benefits Program. This change was a negative plan amendment and also resulted in an $86 million curtailment gain which is included in Other operating expenses within the Corporate & Other Non-Core segment. In connection with the plan amendment, the Company remeasured the plan benefit obligation which resulted in a decrease in the discount rate used to determine the benefit obligation from 3.60% to 3.10%.