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Benefit Plans
9 Months Ended
Sep. 30, 2019
Retirement Benefits [Abstract]  
Benefit Plans Benefit Plans:

Components of Net Periodic Benefit (Income) Cost

Net periodic benefit (income) cost consisted of the following: 
 
For the Nine Months Ended September 30,
 
For the Three Months Ended September 30,
 
Pension
 
Postretirement
 
Pension
 
Postretirement
 
2019
 
2018
 
2019
 
2018
 
2019
 
2018
 
2019
 
2018
 
(in millions)
Service cost
$
52

 
$
61

 
$
12

 
$
13

 
$
17

 
$
20

 
$
4

 
$
4

Interest cost
229

 
207

 
57

 
52

 
77

 
69

 
17

 
15

Expected return on plan assets
(431
)
 
(438
)
 
(11
)
 
(14
)
 
(143
)
 
(146
)
 
(4
)
 
(5
)
Amortization:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net loss
119

 
168

 
3

 
16

 
39

 
56

 
(3
)
 
(1
)
Prior service cost (credit)
4

 
3

 
(22
)
 
(31
)
 
1

 
1

 
(8
)
 
(10
)
Curtailment
7

 

 
5

 

 

 

 

 

Net periodic benefit (income) cost
$
(20
)
 
$
1

 
$
44

 
$
36

 
$
(9
)
 
$

 
$
6

 
$
3



Curtailment costs shown in the table above were related to the cost reduction program discussed in Note 3. Asset Impairment, Exit and Implementation Costs.

Employer Contributions

Altria makes contributions to the pension plans to the extent that the contributions are tax deductible and pays benefits that relate to plans for salaried employees that cannot be funded under Internal Revenue Service regulations. Altria made employer contributions of $51 million to its pension plans during the nine months ended September 30, 2019. Currently, Altria anticipates making additional employer contributions to its pension plans during the remainder of 2019 of up to approximately $10 million, based on current tax law.

Altria did not make any employer contributions to its postretirement plans during the nine months ended September 30, 2019. Currently, Altria anticipates making no employer contributions to its postretirement plans in 2019.

Estimates for current-year contributions to Altria’s pension and postretirement plans may be subject to change as a result of changes in tax and other benefit laws, as well as asset performance significantly above or below the assumed long-term rate of return on assets, changes in interest rates or other considerations.