REGIONS FINANCIAL CORP | 2013 | FY | 3

The following table sets forth the plans’ change in benefit obligation, plan assets and funded status, using a December 31 measurement date, and amounts recognized in the consolidated balance sheets at December 31:
 
 
Qualified Plan
 
Non-qualified Plans
 
Total
 
 
2013
 
2012
 
2013
 
2012
 
2013
 
2012
 
 
(In millions)
Change in benefit obligation
 
 
 
 
 
 
 
 
 
 
 
 
Projected benefit obligation, beginning of year
 
$
2,004

 
$
1,841

 
$
163

 
$
145

 
$
2,167

 
$
1,986

Service cost
 
38

 
37

 
3

 
3

 
41

 
40

Interest cost
 
84

 
84

 
6

 
6

 
90

 
90

Actuarial (gains) losses
 
(269
)
 
119

 
2

 
16

 
(267
)
 
135

Benefit payments
 
(77
)
 
(74
)
 
(9
)
 
(7
)
 
(86
)
 
(81
)
Administrative expenses
 
(3
)
 
(3
)
 
—

 
—

 
(3
)
 
(3
)
Projected benefit obligation, end of year
 
$
1,777

 
$
2,004

 
$
165

 
$
163

 
$
1,942

 
$
2,167

Change in plan assets
 
 
 
 
 
 
 
 
 
 
 
 
Fair value of plan assets, beginning of year
 
$
1,749

 
$
1,494

 
$
—

 
$
—

 
$
1,749

 
$
1,494

Actual return on plan assets
 
143

 
191

 
—

 
—

 
143

 
191

Company contributions
 
—

 
141

 
9

 
7

 
9

 
148

Benefit payments
 
(77
)
 
(74
)
 
(9
)
 
(7
)
 
(86
)
 
(81
)
Administrative expenses
 
(3
)
 
(3
)
 
—

 
—

 
(3
)
 
(3
)
Fair value of plan assets, end of year
 
$
1,812

 
$
1,749

 
$
—

 
$
—

 
$
1,812

 
$
1,749

Funded status and accrued benefit cost at measurement date
 
$
35

 
$
(255
)
 
$
(165
)
 
$
(163
)
 
$
(130
)
 
$
(418
)
Amount recognized in the Consolidated Balance Sheets:
 
 
 
 
 
 
 
 
 
 
 
 
Other assets (liabilities)
 
$
35

 
$
(255
)
 
$
(165
)
 
$
(163
)
 
$
(130
)
 
$
(418
)
Pre-tax amounts recognized in Accumulated Other Comprehensive (Income) Loss:
 
 
 
 
 
 
 
 
 
 
 
 
Net actuarial loss (gain)
 
$
374

 
$
721

 
$
36

 
$
34

 
$
410

 
$
755

Prior service cost (credit)
 
—

 
—

 
2

 
3

 
2

 
3

 
 
$
374

 
$
721

 
$
38

 
$
37

 
$
412

 
$
758

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