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Retirement Benefits (Notes)
 3 Months Ended
Mar. 31, 2020
Retirement Benefits [Abstract]  
RETIREMENT BENEFITS RETIREMENT BENEFITS

Defined Benefit Plans - Expense

The pre-tax net periodic benefit cost/(income) for our defined benefit pension and OPEB plans for the periods ended March 31 were as follows (in millions):
 
First Quarter
 
Pension Benefits
 
 
 
 
 
U.S. Plans
 
Non-U.S. Plans
 
Worldwide OPEB
 
2019
 
2020
 
2019
 
2020
 
2019
 
2020
Service cost
$
114

 
$
130

 
$
129

 
$
131

 
$
11

 
$
12

Interest cost
409

 
323

 
176

 
133

 
53

 
43

Expected return on assets
(649
)
 
(699
)
 
(286
)
 
(267
)
 
—

 
—

Amortization of prior service costs/(credits)
22

 
1

 
8

 
9

 
(18
)
 
(4
)
Net remeasurement (gain)/loss
—

 
—

 
—

 
(80
)
 
—

 
58

Separation programs/other
1

 
10

 
12

 
24

 
—

 
(1
)
Settlements and curtailments
—

 
—

 
—

 
1

 
—

 
(2
)
Net periodic benefit cost/(income)
$
(103
)
 
$
(235
)
 
$
39

 
$
(49
)
 
$
46

 
$
106



The service cost component is included in Cost of sales and Selling, administrative, and other expenses. Other components of net periodic benefit cost/(income) are included in Other income/(loss), net on our consolidated income statement.

As part of our ongoing global redesign activities, we recognized additional expense of $13 million and $24 million in the first quarter of 2019 and 2020, respectively, related to separation programs.  In addition, in the first quarter, we recognized settlements and curtailments, which required plan remeasurements at current discount rates, asset returns, and economic conditions.  This resulted in remeasurement gain of $22 million in the first quarter of 2020. Until our global redesign actions are completed, we anticipate further adjustments to our plans in subsequent periods.

Pension Plan Contributions

During 2020, we expect to contribute between $500 million and $700 million of cash to our global funded pension plans. We also expect to make about $350 million of benefit payments to participants in unfunded plans. In the first quarter of 2020, we contributed $175 million to our worldwide funded pension plans and made $86 million of benefit payments to participants in unfunded plans.