In Canada, Kodak provides medical, dental, life insurance, and survivor income benefits to eligible retirees. In the U.K., Kodak provides medical benefits to eligible retirees. The other postretirement benefit plans in Canada and the U.K. are closed to new participants. Information on the Canada and U.K. other postretirement benefit plans is presented below.

The measurement date used to determine the net benefit obligation for Kodak's other postretirement benefit plans is December 31.

Changes in Kodak’s benefit obligation and funded status were as follows (in millions):

	Year Ended December 31,
	2021			2020
Net benefit obligation at beginning of period	$	63		$	63
Interest cost		1			1
Plan participants’ contributions		1			1
Actuarial loss		(6	)		1
Benefit payments		(3	)		(3	)
Net benefit obligation at end of period		56			63

Underfunded status at end of period		(56	)		(63	)

Amounts recognized in the Consolidated Statement of Financial Position consist of (in millions):

	As of December 31,
	2021			2020
Other current liabilities	$	(3	)	$	(3	)
Pension and other postretirement liabilities		(53	)		(60	)
	$	(56	)	$	(63	)

Amounts recognized in Accumulated other comprehensive loss consist of (in millions):

	As of December 31,
	2021		2020
Net actuarial gain	$	10	$	4

Changes in benefit obligations recognized in Other comprehensive loss (income) consist of (in millions):

	Year Ended December 31,
	2021			2020
Newly established (gain) loss	$	(6	)	$	1
Total gain recognized in Other comprehensive income	$	(6	)	$	1

	Year Ended December 31,
	2021		2020		2019
Components of net postretirement benefit cost:
Service cost	$	—	$	—	$	—
Interest cost		1		1		2
Amortization of:
Actuarial gain		—		—		(1	)
Other postretirement benefit cost from continuing operations	$	1	$	1	$	1

The weighted-average assumptions used to determine the net benefit obligations were as follows:

	As of December 31,
	2021			2020
Discount rate		2.79	%		2.21	%
Salary increase rate		1.85	%		1.80	%

The weighted-average assumptions used to determine the net postretirement benefit cost were as follows:

	Year Ended December 31,
	2021			2020			2019
Effective rate for interest cost		1.71	%		2.67	%		3.26	%
Salary increase rate		1.70	%		1.80	%		2.35	%

The weighted-average assumed healthcare cost trend rates used to compute the other postretirement amounts were as follows:

	2021			2020
Healthcare cost trend		5.48	%		5.33	%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)		3.38	%		3.14	%
Year that the rate reaches the ultimate trend rate		2040			2039

The following other postretirement benefits, which reflect expected future service, are expected to be paid (in millions):

2022	$	3
2023		3
2024		3
2025		3
2026		3
2027-2031		15