3M CO | 2013 | FY | 3


Federal, State and Foreign Tax
            
(Millions) 2013 2012 2011
Gross UTB Balance at January 1 $ 528 $ 594 $ 622
           
Additions based on tax positions related to the current year   97   80   92
Additions for tax positions of prior years   158   114   69
Reductions for tax positions of prior years   (29)   (120)   (123)
Settlements   (17)   (50)   9
Reductions due to lapse of applicable statute of limitations   (78)   (90)   (75)
            
Gross UTB Balance at December 31 $ 659 $ 528 $ 594
           
Net UTB impacting the effective tax rate at December 31 $ 262 $ 185 $ 295

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