AIG 2010 Annual Report Download - page 362

American International Group, Inc., and Subsidiaries
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
At December 31, 2010, the funded status for the Non-U.S. pension plans was reduced by $536 million from
December 31, 2009 primarily due to the divestitures of ALICO and AIA, which are included in dispositions in the
table above.
The following table presents the accumulated benefit obligations for non-U.S. and U.S. pension benefit plans:
At December 31,
(in millions) 2010 2009
Non-U.S. pension benefit plans $ 1,720 $ 2,099
U.S. pension benefit plans $ 3,388 $ 3,131
Defined benefit pension plan obligations in which the projected benefit obligation was in excess of the related
plan assets and the accumulated benefit obligation was in excess of the related plan assets were as follows:
At December 31, PBO Exceeds Fair Value of Plan Assets ABO Exceeds Fair Value of Plan Assets
Non-U.S. Plans U.S. Plans Non-U.S. Plans U.S. Plans
(in millions) 2010 2009 2010 2009 2010 2009 2010 2009
Projected benefit obligation $ 1,716 $ 2,249 $ 3,878 $ 3,687 $ 1,594 $ 2,216 $ 219 $ 237
Accumulated benefit obligation 1,720 2,099 3,388 3,131 1,496 2,035 167 192
Fair value of plan assets 646 663 3,425 3,362 612 650 -11
346 AIG 2010 Form 10-K