NOTE 14—PENSION AND POST-RETIREMENT BENEFITS

We sponsor various defined benefit pension plans covering eligible U.S and non-U.S. employees and provide specific post-retirement benefits for eligible retired U.S. employees and their dependents through health care and life insurance benefit programs. These plans may be changed or terminated by us at any time. Contributions and net periodic benefit cost for our post-retirement benefit plans are not material.

The following table provides contribution information for our plans at September 30, 2018:

	Non-U.S. Pension Plans
	(In millions)
Contributions made through September 30, 2018	$	2
Contributions expected for the remainder of 2018		7
Total contributions expected for 2018 ⁽¹⁾	$	9

⁽¹⁾

All contributions expected for 2018 are associated with pension plans acquired in the Combination. Total contributions for our U.S. pension plans are not anticipated to be material.

The following table provides a breakout of the components of the net periodic benefit cost (income) associated with our defined benefit pension plans for the three and nine months ended September 30, 2018 and 2017:

	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2017			2018			2017
	(In millions)
U.S. pension plans:
Service cost	$	-		$	-		$	-		$	-
Interest cost		5			5			14			15
Expected return on plan assets		(5	)		(5	)		(14	)		(15	)
Net periodic benefit cost (income) ^{(1) (2)}	$	-		$	-		$	-		$	-

Non-U.S. pension plans:
Service cost	$	3		$	-		$	5		$	-
Interest cost		4			-			7			1
Expected return on plan assets		(6	)		-			(10	)		(1	)
Net periodic benefit cost (income) ^{(1) (2)}	$	1		$	-		$	2		$	-

⁽¹⁾	Net pension costs associated with plans acquired in the Combination were not material for the three and nine months ended September 30, 2018.

⁽²⁾

The components of net periodic benefit cost (income) other than the service cost component are included in Other non-operating (income) expense, net in our Statements of Operations. The service cost component is included in Cost of operations and selling, general and administration expenses, in our Statements of Operations, along with other compensation costs rendered by the participating employees.

In August 2017, one of our non-U.S. defined benefit plans was amended to issue lump-sum distributions of certain accrued benefits or allow transfer of such benefits into a defined contribution plan. As of December 31, 2017, all investments in the trust for the defined benefit plan were converted to cash and cash equivalents to facilitate settlements, which are expected to be completed by the end of 2018. As of September 30, 2018, total benefits remaining under the defined plan were approximately $9 million.

We recognize mark-to-market fair value adjustments on defined benefit pension and other postretirement plans in Other non-operating (income) expense, net in our Statements of Operations in the fourth quarter of each year.