Net periodic benefit cost is recorded in cost of sales, selling, general and administrative expenses, and research, development and related expenses. Components of net periodic benefit cost and other supplemental information for the nine months ended September 30, 2013 and 2012 follow:

		Three months ended September 30,
		Qualified and Non-qualified
		Pension Benefits								Postretirement
		United States				International				Benefits
(Millions)		2013		2012		2013		2012		2013		2012
Net periodic benefit cost (benefit)
	Service cost	$	64	$	64	$	37	$	31	$	20	$	19
	Interest cost		150		147		61		61		22		22
	Expected return on plan assets		(262)		(248)		(75)		(73)		(22)		(21)
	Amortization of transition (asset) obligation		―		―		―		―		―		―
	Amortization of prior service cost (benefit)		1		1		(4)		(4)		(16)		(18)
	Amortization of net actuarial (gain) loss		100		117		39		30		24		27
Net periodic benefit cost (benefit)		$	53	$	81	$	58	$	45	$	28	$	29
Settlements, curtailments, special termination benefits and other			―		―		―		―		―		―
Net periodic benefit cost (benefit) after settlements, curtailments,
	special termination benefits and other	$	53	$	81	$	58	$	45	$	28	$	29


		Nine months ended September 30,
		Qualified and Non-qualified
		Pension Benefits								Postretirement
		United States				International				Benefits
(Millions)		2013		2012		2013		2012		2013		2012
Net periodic benefit cost (benefit)
	Service cost	$	192	$	191	$	109	$	93	$	60	$	58
	Interest cost		449		440		183		184		66		65
	Expected return on plan assets		(784)		(744)		(225)		(219)		(67)		(64)
	Amortization of transition (asset) obligation		―		―		(1)		(1)		―		―
	Amortization of prior service cost (benefit)		3		4		(13)		(13)		(49)		(54)
	Amortization of net actuarial (gain) loss		300		352		119		90		72		82
Net periodic benefit cost (benefit)		$	160	$	243	$	172	$	134	$	82	$	87
Settlements, curtailments, special termination benefits and other			―		26		―		―		―		―
Net periodic benefit cost (benefit) after settlements, curtailments,
	special termination benefits and other	$	160	$	269	$	172	$	134	$	82	$	87

For the nine months ended September 30, 2013, contributions totaling $381 million were made to the Company's U.S. and international pension plans and $4 million to its postretirement plans. For total year 2013, the Company expects to contribute approximately $400 million to $500 million of cash to its pension and postretirement plans, primarily for its international pension plans. The Company does not have a required minimum cash pension contribution obligation for its U.S. plans in 2013. Therefore, the amount of future discretionary pension contributions could vary significantly depending on the U.S. plans' funded status and the anticipated tax deductibility of the contributions. Future contributions will also depend on market conditions, interest rates and other factors. 3M's annual measurement date for pension and postretirement assets and liabilities is December 31 each year, which is also the date used for the related annual measurement assumptions.

In December 2011, the Company began offering a voluntary early retirement incentive program to certain eligible participants of its U.S. pension plans who met age and years of pension service requirements. The eligible participants who accepted the offer and retired on February 1, 2012 received an enhanced pension benefit. Pension benefits were enhanced by adding one additional year of pension service and one additional year of age for certain benefit calculations. 616 participants accepted the offer and retired on February 1, 2012. As a result, the Company incurred a $26 million charge related to these special termination benefits in the first quarter of 2012.

3M was informed during the first quarter of 2009 that the general partners of WG Trading Company, in which 3M's benefit plans hold limited partnership interests, are the subject of a criminal investigation as well as civil proceedings by the SEC and CFTC (Commodity Futures Trading Commission). In March 2011, over the objections of 3M and six other limited partners of WG Trading Company, the district court judge ruled in favor of the court appointed receiver's proposed distribution plan (and in April 2013, the United States Court of Appeals for the Second Circuit affirmed the district court's ruling). The benefit plan trustee holdings of WG Trading Company interests were adjusted to reflect the decreased estimated fair market value, inclusive of estimated insurance proceeds, as of the annual measurement dates. The Company has insurance that it believes, based on what is currently known, will result in the recovery of a portion of the decrease in original asset value. As of the 2012 measurement date these holdings represented less than one percent of 3M's fair value of total plan assets. 3M currently believes that the resolution of these events will not have a material adverse effect on the consolidated financial position of the Company.

In addition, the Company also sponsors employee savings plans under Section 401(k) of the Internal Revenue Code, as discussed in Note 10 in 3M's Form 8-K dated May 16, 2013 (which updated 3M's 2012 Annual Report on Form 10-K).