Fannie Mae 2009 Annual Report Download - page 346

The following table displays the changes in the pre-tax amounts recognized in AOCI for the years ended
December 31, 2009 and 2008.
Qualified
Non-
Qualified
Other Post-
Retirement
Plan Qualified
Non-
Qualified
Other Post-
Retirement
Plan
Pension Plans Pension Plans
2009 2008
For the Year Ended December 31,
(Dollars in millions)
Actuarial (Gain) Loss
Beginning balance, January 1 . . . . . . . . . . $279 $(3) $ 32 $ (38) $ (5) $ 28
Current year actuarial (gain) loss . . . . . . . . (85) (7) 8 317 1 5
Actuarial gain due to curtailments . . . . . . . — (1) — — — —
Amortization . . . . . . . . . . . . . . . . . . . . . . (23) 2 (1) — 1 (1)
Ending balance, December 31 . . . . . . . . . . $171 $(9) $ 39 $279 $ (3) $ 32
Prior Service Cost (Credit)
Beginning balance, January 1 . . . . . . . . . . $ 6 $ 4 $(66) $ 7 $ 7 $(71)
Prior service cost (credit) due to
curtailments . . . . . . . . . . . . . . . . . . . . . — (1) — — (1) —
Amortization . . . . . . . . . . . . . . . . . . . . . . (1) (1) 5 (1) (2) 5
Ending balance, December 31 . . . . . . . . . . $ 5 $ 2 $(61) $ 6 $ 4 $(66)
The following table displays pre-tax amounts in AOCI as of December 31, 2009 that are expected to be
recognized as components of net periodic benefit cost in 2010.
Qualified Non-Qualified
Other Post-
Retirement
Plan
Pension Plans
As of December 31, 2009
(Dollars in millions)
Net actuarial (gain) loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 8 $ (1) $ 1
Net prior service cost (credit) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 1 (5)
Net transition obligation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . — — 2
Total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 9 $— $(2)
F-88
FANNIE MAE
(In conservatorship)
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS—(Continued)