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Retirement Plans and Postretirement Benefits
 9 Months Ended
Sep. 30, 2013
Compensation and Retirement Disclosure [Abstract]  
RETIREMENT PLANS AND POSTRETIREMENT BENEFITS
RETIREMENT PLANS AND POSTRETIREMENT BENEFITS

Pension and other postretirement benefit costs related to both continuing and discontinued operations for the three and nine months ended September 30, 2013 and 2012, were as follows:
 
Three Months Ended
 
Nine Months Ended
(In millions)
September 30,
 
September 30,
 
Pension
 
Other Postretirement Benefits
 
Pension
 
Other Postretirement Benefits
 
2013
 
2012
 
2013
 
2012
 
2013
 
2012
 
2013
 
2012
Components of net periodic benefit cost:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Service cost
$
21

 
$
24

 
$
3

 
$
3

 
$
67

 
$
73

 
$
9

 
$
10

Interest cost
26

 
28

 
6

 
7

 
74

 
83

 
18

 
21

Expected return on plan assets
(39
)
 
(39
)
 
(5
)
 
(5
)
 
(117
)
 
(118
)
 
(16
)
 
(15
)
Amortization of actuarial loss
14

 
13

 
—

 
—

 
52

 
39

 
—

 
—

Amortization of prior service cost
—

 
—

 
—

 
1

 
—

 
—

 
1

 
2

Settlement/curtailment loss
10

 
—

 
—

 
—

 
44

 
—

 
—

 
—

Net periodic benefit cost
$
32

 
$
26

 
$
4

 
$
6

 
$
120

 
$
77

 
$
12

 
$
18

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Amounts were included in the statement of
 

 
 

 
 

 
 

 
 

 
 

 
 

 
 

income as follows:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Income from Continuing Operations
$
27

 
$
24

 
$
3

 
$
5

 
$
112

 
$
70

 
$
10

 
$
16

Income from Discontinued Operations
5

 
2

 
1

 
1

 
8

 
7

 
2

 
2

Net periodic benefit cost
$
32

 
$
26

 
$
4

 
$
6

 
$
120

 
$
77

 
$
12

 
$
18



The Company recognized pre-tax settlement charges of $34 million in the second quarter of 2013 and $8 million in the third quarter of 2013 tied primarily to higher lump sum pension payments related to the exit of Decorative Surfaces employees from the Company's U.S. primary pension plan. The settlement charges were included in Income from Continuing Operations. Refer to the Divestiture of Majority Interest in Former Decorative Surfaces Segment note for further details regarding the Decorative Surfaces transaction. In addition, the Company recognized a $2 million pre-tax curtailment charge on the U.S. primary pension plan in the third quarter of 2013 related to the Company's plan to sell the Industrial Packaging business and the reclassification of the Industrial Packaging business to discontinued operations. The curtailment charge was included in Income from Discontinued Operations.
 
The Company expects to contribute approximately $132 million to its pension plans and $9 million to its other postretirement plans in 2013. As of September 30, 2013, contributions of $125 million to pension plans and $6 million to other postretirement plans have been made.