Dow Chemical 2011 Annual Report Download - page 219

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Increasing the assumed medical cost trend rate by one percentage point in each year would decrease the accumulated
postretirement benefit obligation at December 31, 2011 by $3 million and decrease the net periodic postretirement benefit cost
for the year by less than $1 million. Decreasing the assumed medical cost trend rate by one percentage point in each year would
increase the accumulated postretirement benefit obligation at December 31, 2011 by $25 million and the net periodic
postretirement benefit cost for the year by $1 million.
Net Periodic Benefit Cost for All Significant Plans
In millions
Service cost
Interest cost
Expected return on plan assets
Amortization of prior service cost (credit)
Amortization of unrecognized loss (gain)
Curtailment/settlement/other (1)
Net periodic benefit cost
Defined Benefit Pension Plans
2011
$ 347
1,121
(1,305)
28
374
(4)
$ 561
2010
$ 309
1,098
(1,212)
28
268
11
$ 502
2009
$ 270
1,081
(1,254)
31
106
13
$ 247
Other Postretirement Benefits
2011
$ 15
100
(6)
(1)
1
—
$ 109
2010
$ 15
111
(10)
—
(1)
3
$ 118
2009
$ 16
138
(17)
(3)
(1)
—
$ 133
(1) Included $11 million of curtailment and settlement costs recorded in 2010 related to the divestiture of Styron (see Note E).
Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income
for All Significant Plans
In millions
Net loss (gain)
Prior service cost
Amortization of prior service (cost) credit
Amortization of unrecognized (loss) gain
Total recognized in other comprehensive
loss (income)
Total recognized in net periodic benefit
cost and other comprehensive loss
Defined Benefit Pension Plans
2011
$ 2,009
—
(28)
(370)
$ 1,611
$ 2,172
2010
$ 591
2
(36)
(271)
$ 286
$ 788
2009
$ 804
2
(31)
(119)
$ 656
$ 903
Other Postretirement Benefits
2011
$ 20
—
1
(1)
$ 20
$ 129
2010
$ 59
—
(3)
1
$ 57
$ 175
2009
$ (114)
—
3
1
$(110)
$ 23