Employee Benefits

9 Months Ended

Sep. 30, 2011

Employee Benefits

Employee Benefits

11.   Employee Benefits

The following table provides the components of the net periodic benefit cost for Aon’s U.S. pension plans, along with the material international plans, which are located in the U.K., the Netherlands, and Canada (in millions):

	Three months ended September 30,
	U.S.						International
	2011			2010			2011			2010
Service cost	$	—		$	—		$	5		$	3
Interest cost	31			32			67			61
Expected return on plan assets	(30		)	(30		)	(73		)	(60		)
Amortization of net loss	8			7			14			14
Net periodic benefit cost	$	9		$	9		$	13		$	18

	Nine months ended September 30,
	U.S.						International
	2011			2010			2011			2010
Service cost	$	—		$	—		$	15		$	9
Interest cost	92			93			201			183
Expected return on plan assets	(90		)	(89		)	(217		)	(177		)
Amortization of net loss	23			18			41			40
Net periodic benefit cost	$	25		$	22		$	40		$	55

Based on current assumptions, in 2011, Aon plans to contribute $114 million and $365 million to its U.S. and material international defined benefit pension plans, respectively.  For the first nine months of 2011, contributions of $96 million have been made to the Company’s U.S. pension plans and $292 million have been made to its material international pension plans.