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 three months ended March 31, 2015 and 2014 follow:

		Three months ended March 31,
		Qualified and Non-qualified
		Pension Benefits								Postretirement
		United States				International				Benefits
(Millions)		2015		2014		2015		2014		2015		2014
Net periodic benefit cost (benefit)
Service cost		$	73	$	60	$	42	$	36	$	21	$	16
Interest cost			164		169		55		64		25		24
Expected return on plan assets			(267)		(261)		(81)		(79)		(22)		(22)
Amortization of transition (asset) obligation			―		―		―		―		―		―
Amortization of prior service cost (benefit)			(6)		1		(4)		(4)		(8)		(12)
Amortization of net actuarial (gain) loss			102		61		38		31		19		14
Net periodic benefit cost (benefit)		$	66	$	30	$	50	$	48	$	35	$	20
Settlements, curtailments, special termination benefits and other			―		―		(17)		―		―		―
Net periodic benefit cost (benefit) after settlements, curtailments,
	special termination benefits and other	$	66	$	30	$	33	$	48	$	35	$	20

For the three months ended March 31, 2015, contributions totaling $90 million were made to the Company's U.S. and international pension plans and $1 million to its postretirement plans. For total year 2015, the Company expects to contribute approximately $200 million of cash to its global defined benefit pension and postretirement plans. The Company does not have a required minimum cash pension contribution obligation for its U.S. plans in 2015. Future contributions will 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.

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 probable recovery of a portion of the decrease in original asset value. In the first quarter of 2014, 3M and certain 3M benefit plans filed a lawsuit in the U.S. District Court for the District of Minnesota against five insurers seeking insurance coverage for the WG Trading Company claim. As of the 2014 measurement date, these holdings represented less than one half of one percent of 3M's fair value of total plan assets for the 3M pension plan. 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 March 2015, 3M Japan modified the Japan Limited Defined Benefit Corporate Pension Plan (DBCPP). Beginning July 1, 2015, eligible employees will receive a company provided contribution match of 6.12% of their eligible salary to their defined contribution plan. Employees will no longer earn additional service towards their defined benefit pension plans after July 1, 2015, except for eligible salaries above the statutory defined contribution limits. As a result of this plan modification, the Company re-measured the DBCPP, which resulted in a $17 million pre-tax curtailment gain for the period ended March 31, 2015.

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 2014 Annual Report on Form 10-K.