us-gaap:PostemploymentBenefitsDisclosureTextBlock

ABBOTT LABORATORIES

Note 5 — Post-Employment Benefits

Retirement plans consist of defined benefit, defined contribution, and medical and dental plans. Net cost for the three and nine months ended September 30 for Abbott’s major defined benefit plans and post-employment medical and dental benefit plans is as follows:

	Defined Benefit Plans												Medical and Dental Plans
	Three Months						Nine Months						Three Months						Nine Months
	Ended						Ended						Ended						Ended
	September 30						September 30						September 30						September 30
(dollars in millions)	2009			2008			2009			2008			2009			2008			2009			2008
Service cost — benefits earned during the period	$	61		$	55		$	181		$	170		$	10		$	10		$	33		$	33
Interest cost on projected benefit obligations	89			86			277			256			19			21			71			69
Expected return on plans’ assets	(128		)	(120		)	(383		)	(359		)	(6		)	(9		)	(18		)	(25		)
Net amortization	12			7			49			25			(2		)	(1		)	7			5
Net Cost	$	34		$	28		$	124		$	92		$	21		$	21		$	93		$	82

Abbott funds its domestic defined benefit plans according to IRS funding limitations. In the first quarters of 2009 and 2008, $700 million and $200 million, respectively, was contributed to the main domestic defined benefit plan and $13 million and $65 million, respectively, was contributed to the post-employment medical and dental benefit plans.

Alpha Natural Resources, Inc.

(13)	Pension and Other Postretirement Benefit Plans

In conjunction with the Merger, the Company assumed two non-contributory defined benefit retirement plans (the “Pension Plans”) covering certain salaried and non-union hourly employees. Benefits are based on either the employee’s compensation prior to retirement or “plan specified” amounts for each year of service with the Company. Additionally, the Company also assumed the obligations for certain multi-employer defined benefit pension plans administered by the UMWA covering certain hourly employees in Pennsylvania represented by the UMWA. Company contributions to these multi-employer plans and other contractual payments under the UMWA wage agreement, which are expensed when paid, are based primarily on hours worked. Funding of these plans is in accordance with the requirements of the Employee Retirement Income Security Act of 1974 and the Pension Protection Act of 2006, and can be deducted for federal income tax purposes. The Company expects to contribute approximately $22,700 to the Pension Plans for calendar year 2009, of which $21,000 has already been paid.

Components of Net Periodic Pension Costs

The components of net periodic benefit costs are as follows:

	Three Months Ended							Nine Months Ended
	September 30,							September 30,
	2009				2008			2009				2008
Service cost		$	1,386			$	-		$	1,386			$	-
Interest cost			2,391				-			2,391				-
Expected return on plan assets			(1,811	)			-			(1,811	)			-
Net periodic benefit cost		$	1,966			$	-		$	1,966			$	-

The Company provides current and certain retired employees and their dependents postretirement medical benefits by accruing the costs of such benefits over the service lives of employees. Premiums are paid by the Company based on years of service, with the difference, if any, contributed by the employee. In connection with the Merger, the Company assumed the obligations of certain postretirement medical plans that provide postretirement medical and life insurance benefits to union and non-union employees. The postretirement medical plans for salaried and nonunion represented hourly employees provide benefits for most employees who reach normal, or in certain cases, early retirement age while employed by the Company and are contributory, with annual adjustments to retiree contributions and contain other cost-sharing features such as deductibles and coinsurance. The postretirement medical plan covering union employees is established by collective bargaining and is noncontributory. Employer contributions for postretirement medical benefits paid for the three months ended September 30, 2009 and 2008 were $3,246 and $95, respectively, and for the nine months ended September 30, 2009 and 2008 were $3,425 and $177, respectively. The postretirement medical benefits plans are unfunded.

Components of Net Periodic Other Postretirement Benefit Plan Costs

The components of net periodic benefit costs are as follows:

	Three Months Ended					Nine Months Ended
	September 30,					September 30,
	2009			2008		2009			2008
Service cost	$	2,121		$	696	$	3,329		$	2,082
Interest cost		6,671			819		8,675			2,565
Expected return on plan assets		(21	)		-		(21	)		-
Amortization of prior service cost		536			545		1,665			1,775
Amortization of net actuarial gain		(50	)		-		(100	)		-
Curtailment gain		-			-		(712	)		-
Net periodic benefit cost	$	9,257		$	2,060	$	12,836		$	6,422

(14)	Comprehensive Income (Loss)

Total comprehensive income (loss) is as follows for the three months and nine months ended September 30, 2009:

	Three Months Ended September 30, 2009			Nine Months Ended September 30, 2009
Net income (loss)	$	(19,499	)	$	36,824
Change in fair value and the de-designation of the cash flow hedge related to the interest rate swap, net of tax effect of ($5,810) and ($6,968), for the three months and nine months, respectively		17,455			20,961
Adjustment related to postretirement medical, net of tax effect of $1,276 and ($3,190), for the three months and nine months, respectively		(790	)		5,003
Adjustment related to black lung obligations, net of tax effect of ($8) and ($20), for the three months and nine months, respectively		13			48
Change in fair value of cash flow hedge related to natural gas, net of tax effect of ($45) for the three months and nine months		83			83
Change in fair value of cash flow hedge related to diesel fuel swaps, net of tax effect of $40 and ($231) for the three months and nine months, respectively		(214	)		361
Total comprehensive income (loss)	$	(2,952	)	$	63,280

Total comprehensive income is as follows for the three months and nine months ended September 30, 2008:

	Three Months Ended September 30, 2008			Nine Months Ended September 30, 2008
Net income	$	67,431		$	160,093
Change in fair value of cash flow hedge related to interest rate swaps, net of tax effect of $289 and ($540), for the three months and nine months, respectively		(457	)		851
Adjustment related to postretirement medical, net of tax effect of ($211) and ($687), for the three months and six months, respectively		334			1,088
Adjustment related to black lung obligations, net of tax effect of ($9) and ($26), for the three months and nine months, respectively		13			41
Total comprehensive income	$	67,321		$	162,073

The following table summarizes the components of accumulated other comprehensive loss at September 30, 2009:

Adjustment related to postretirement medical obligations, net of tax effect of $394	$	(3,544	)
Adjustment related to black lung obligations, net of tax effect of $174		(550	)
Fair value of cash flow hedge related to natural gas swaps, net of tax effect of ($45)		83
Fair value of cash flow hedge related to diesel fuel swaps, net of tax effect of ($231)		361
Total accumulated other comprehensive loss	$	(3,650	)

CAMERON INTERNATIONAL CORP

Note 4: Restructuring Expense

Included in operating results for the three- and nine-month periods ended September 30, 2009 are employee severance and related benefit costs associated primarily with workforce reductions and certain other costs incurred mainly in connection with the pending acquisition of NATCO, totaling approximately $5,853,000 and $39,033,000, respectively.

CONSOL Energy Inc

NOTE 4—COMPONENTS OF COAL WORKERS’ PNEUMOCONIOSIS (CWP) AND WORKERS’ COMPENSATION NET PERIODIC BENEFIT COSTS:

Components of net periodic costs (benefits) for the three and nine months ended September 30 are as follows:


	CWP												Workers’ Compensation
	Three Months Ended September 30,						Nine Months Ended September 30,						Three Months Ended September 30,						Nine Months Ended September 30,
	2009			2008			2009			2008			2009			2008			2009			2008
Service cost	$	1,769		$	1,259		$	5,306		$	3,777		$	7,099		$	7,257		$	21,296		$	21,773
Interest cost		3,014			2,938			9,041			8,811			2,191			2,081			6,573			6,246
Amortization of actuarial gain		(5,080	)		(6,028	)		(15,239	)		(18,083	)		(1,050	)		(1,235	)		(3,150	)		(3,704	)
State administrative fees and insurance bond premiums		—			—			—			—			1,586			1,538			5,138			4,578
Legal and administrative costs		675			675			2,025			2,025			850			806			2,551			2,418

Net periodic cost (benefit)	$	378		$	(1,156	)	$	1,133		$	(3,470	)	$	10,676		$	10,447		$	32,408		$	31,311

CONSOL Energy does not expect to contribute to the CWP plan in 2009. We intend to pay benefit claims as they become due. For the nine months ended September 30, 2009, $8,398 of CWP benefit claims have been paid.

CONSOL Energy does not expect to contribute to the workers’ compensation plan in 2009. We intend to pay benefit claims as they become due. For the nine months ended September 30, 2009, $26,689 of workers’ compensation benefits, state administrative fees and surety bond premiums have been paid.

FLOWSERVE CORP

12. Retirement and Postretirement Benefits

Components of the net periodic cost for retirement and postretirement benefits for the three months ended September 30, 2009 and 2008 were as follows:


	U.S.						Non-U.S.						Postretirement
	Defined Benefit Plans						Defined Benefit Plans						Medical Benefits
(Amounts in millions)	2009			2008			2009			2008			2009			2008
Service cost	$	4.6		$	4.3		$	0.9		$	0.9		$	—		$	0.1
Interest cost		4.8			4.5			2.9			3.4			0.7			0.6
Expected return on plan assets		(5.5	)		(5.1	)		(1.0	)		(1.4	)		—			—
Amortization of unrecognized net loss (gain)		1.6			1.0			0.6			0.1			(0.7	)		—
Amortization of prior service benefit		(0.3	)		(0.3	)		—			—			(0.5	)		(0.6	)

Net periodic cost (benefit) recognized	$	5.2		$	4.4		$	3.4		$	3.0		$	(0.5	)	$	0.1

Components of the net periodic cost for retirement and postretirement benefits for the nine months ended September 30, 2009 and 2008 were as follows:


	U.S.						Non-U.S.						Postretirement
	Defined Benefit Plans						Defined Benefit Plans						Medical Benefits
(Amounts in millions)	2009			2008			2009			2008			2009			2008
Service cost	$	13.8		$	12.9		$	2.9		$	2.7		$	—		$	0.1
Interest cost		14.4			13.4			8.7			10.3			1.9			2.6
Expected return on plan assets		(16.6	)		(15.2	)		(3.1	)		(4.3	)		—			—
Amortization of unrecognized net loss (gain)		4.9			3.2			1.8			0.3			(2.2	)		0.1
Amortization of prior service benefit		(0.9	)		(1.0	)		—			—			(1.5	)		(1.9	)

Net periodic cost (benefit) recognized	$	15.6		$	13.3		$	10.3		$	9.0		$	(1.8	)	$	0.9

See additional discussion of our retirement and postretirement benefits in Note 13 to our consolidated financial statements included in our 2008 Annual Report.

FMC Corporation

Note 17: Pensions and Other Postretirement Benefits

The following table summarizes the components of net annual benefit cost (income) for the three and nine months ended September 30, 2009 and 2008:

(in Millions)	Three months ended September 30,				Nine months ended September 30,
(in Millions)	Pensions		Other Benefits		Pensions		Other Benefits
	2009	2008	2009	2008	2009	2008	2009	2008
Components of net annual benefit cost:
Service cost	$3.5	$4.7	$-	$ -	$12.4	$13.7	$0.1	$0.2
Interest cost	16.5	15.8	0.5	0.6	48.1	46.3	2.0	2.0
Expected return on plan assets	(18.3)	(19.6)	-	-	(55.9)	(58.6)	-	-
Amortization of transition assets	(0.1)	(0.1)	-	-	(0.1)	(0.1)	-	-
Amortization of prior service cost	0.2	0.2	(0.2)	(0.3)	0.6	0.8	(0.7)	(1.0)
Recognized net actuarial (gain) loss	1.9	0.9	(0.3)	(0.2)	4.3	2.3	(0.7)	(0.6)
Recognized loss due to settlement	-	-	-	-	0.5	-	-	-
Net periodic benefit cost from continuing operations	$3.7	$1.9	$-	$0.1	$9.9	$4.4	$0.7	$0.6

We made voluntary cash contributions to our U.S. defined benefit pension plan of $75 million in the nine months ended September 30, 2009 which we expect to be our total voluntary cash contributions to the plan for 2009. In the second quarter of 2009, we closed out our obligations associated with our Canadian defined benefit pension plan through the purchase of an insurance annuity. This event resulted in a settlement charge of $0.5 million.

GOODRICH CORPORATION

Note 13. Pensions and Postretirement Benefits Other Than Pensions

The following table sets forth the components of net periodic benefit cost. The net periodic benefit cost for divested or discontinued operations retained by the Company are included in the amounts below:


	U.S. Plans						U.K. Plans						Other Plans
	Three Months Ended						Three Months Ended						Three Months Ended
	September 30,						September 30,						September 30,
	2009			2008			2009			2008			2009			2008
	(Dollars in millions)
Service cost	$	10.8		$	10.7		$	4.2		$	7.1		$	1.1		$	1.4
Interest cost		43.0			41.9			9.7			10.7			1.7			1.6
Expected return on plan assets		(43.6	)		(50.0	)		(11.2	)		(16.2	)		(1.3	)		(1.7	)
Amortization of prior service cost		1.8			1.4			(0.1	)		(0.3	)		0.2			—
Amortization of actuarial loss		26.3			12.3			1.9			—			0.3			0.2

Net periodic benefit cost		38.3			16.3			4.5			1.3			2.0			1.5
Settlement (gain) loss		—			0.1			—			—			—			—
Special termination benefit charge		—			—			1.0			—			—			—

Total benefit cost	$	38.3		$	16.4		$	5.5		$	1.3		$	2.0		$	1.5


	U.S. Plans						U.K. Plans						Other Plans
	Nine Months Ended						Nine Months Ended						Nine Months Ended
	September 30,						September 30,						September 30,
	2009			2008			2009			2008			2009 _			2008
	(Dollars in millions)
Service cost	$	32.2		$	32.1		$	11.8		$	22.1		$	2.9		$	4.3
Interest cost		128.9			125.7			27.5			32.8			4.9			4.8
Expected return on plan assets		(130.7	)		(150.1	)		(31.5	)		(50.1	)		(3.8	)		(5.2	)
Amortization of prior service cost		5.5			4.2			(0.4	)		(0.8	)		0.6			0.1
Amortization of actuarial loss		78.9			36.7			5.4			—			0.9			0.7

Net periodic benefit cost		114.8			48.6			12.8			4.0			5.5			4.7
Settlement (gain) loss		—			0.1			—			—			(0.4	)		—
Special termination benefit charge		—			—			1.0			—			—			—

Total benefit cost	$	114.8		$	48.7		$	13.8		$	4.0		$	5.1		$	4.7

The following table provides the weighted-average assumptions used to determine the net periodic benefit cost.


	U.S. Plans						U.K. Plans						Other Plans
	Three and Nine Months						Three and Nine Months						Three and Nine Months
	Ended September 30,						Ended September 30,						Ended September 30,
	2009			2008			2009			2008			2009			2008
Discount rate		6.47	%		6.30	%		5.88	%		5.50	%		6.17	%		5.28	%
Expected long-term rate of return on assets		8.75	%		9.00	%		8.50	%		8.50	%		8.12	%		8.24	%
Rate of compensation increase		4.10	%		4.10	%		3.75	%		3.75	%		3.31	%		3.38	%

The special termination benefit charge for the three and nine months ended September 30, 2009 related primarily to reductions in force in one of the Company’s U.K. businesses.

Postretirement Benefits Other Than Pensions

The following table sets forth the components of net periodic postretirement benefit cost. Other postretirement benefits (OPEB) related to the divested and discontinued operations retained by the Company are included in the amounts below.


	Three Months Ended					Nine Months Ended
	September 30,					September 30,
	2009			2008		2009			2008
	(Dollars in millions)
Service cost	$	0.4		$	0.3	$	1.1		$	1.2
Interest cost		4.8			5.5		14.5			16.5
Amortization of prior service cost		(0.1	)		—		(0.2	)		(0.1	)
Amortization of actuarial (gain) loss		—			0.5		—			1.9

Net periodic benefit cost	$	5.1		$	6.3	$	15.4		$	19.5

The following table provides the assumptions used to determine the net periodic postretirement benefit cost.


	Three and Nine Months Ended September 30,
	2009		2008
Discount rate		6.38%		6.12%
Healthcare trend rate	7.8% in 2009 to 5% in 2015		8.3% in 2008 to 5% in 2015

MASTERCARD INC

Note 11. Postemployment and Postretirement Benefits

The Company maintains a postretirement plan (the “Postretirement Plan”) providing health coverage and life insurance benefits for substantially all of its U.S. employees and retirees hired before July 1, 2007. Net periodic postretirement benefit cost for the three and nine months ended September 30 was as follows:


	Three Months Ended September 30,					Nine Months Ended September 30,
	2009		2008			2009		2008
Service cost	$	434	$	487		$	1,302	$	1,463
Interest cost		906		822			2,718		2,466
Amortization:
Actuarial (gain)		—		(129	)		—		(388	)
Transition obligation		53		53			159		160

Net periodic postretirement benefit cost	$	1,393	$	1,233		$	4,179	$	3,701

The Company does not make any contributions to its Postretirement Plan other than funding benefits payments.

MDU RESOURCES GROUP INC

17. Employee benefit plans

The Company has noncontributory defined benefit pension plans and other postretirement benefit plans for certain eligible employees. Components of net periodic benefit cost for the Company's pension and other postretirement benefit plans were as follows:

							Other
							Postretirement
Three Months	Pension Benefits						Benefits
Ended September 30,	2009			2008			2009			2008
	(In thousands)
Components of net periodic benefit cost:
Service cost	$	2,032		$	1,752		$	564		$	28
Interest cost		5,480			4,230			1,374			71
Expected return on assets		(6,266	)		(5,272	)		(1,287	)		(81	)
Amortization of prior service cost (credit)		151			132			(689	)		(40	)
Amortization of net actuarial loss		397			209			73			9
Curtailment loss		1,650			—			—			—
Amortization of net transition obligation		—			—			531			30
Net periodic benefit cost, including amount capitalized		3,444			1,051			566			17
Less amount capitalized		(7	)		132			204			75
Net periodic benefit cost	$	3,451		$	919		$	362		$	(58	)

							Other
							Postretirement
Nine Months	Pension Benefits						Benefits
Ended September 30,		2009			2008			2009			2008
	(In thousands)
Components of net periodic benefit cost:
Service cost	$	6,095		$	6,572		$	1,655		$	1,178
Interest cost		16,439			15,859			4,099			3,053
Expected return on assets		(18,796	)		(19,766	)		(4,104	)		(3,469	)
Amortization of prior service cost (credit)		453			496			(2,067	)		(1,717	)
Amortization of net actuarial loss		1,214			783			428			370
Curtailment loss		1,650			—			—			—
Amortization of net transition obligation		—			—			1,594			1,324
Net periodic benefit cost, including amount capitalized		7,055			3,944			1,605			739
Less amount capitalized		758			528			227			264
Net periodic benefit cost	$	6,297		$	3,416		$	1,378		$	475

In 2009, the Company evaluated several provisions of its employee defined benefit plans for nonunion and certain union employees. As a result of this evaluation, the Company determined that, effective January 1, 2010, all benefit and service accruals of these plans will be frozen. These employees will be eligible to receive additional defined contribution plan benefits.

Effective January 1, 2010, eligibility to receive retiree medical benefits will be modified at certain of the Company’s businesses. Current employees who attain age 55 with 10 years of continuous service by December 31, 2010, will be provided the current retiree medical insurance benefits or can elect the new benefit, if desired, regardless of when they retire. All other current employees must meet the new eligibility criteria of age 60 and 10 years of continuous service at the time they retire. These employees will be eligible for a specified company funded Retiree Reimbursement Account. Employees hired after December 31, 2009, will not be eligible for retiree medical benefits.

In addition to the qualified plan defined pension benefits reflected in the table, the Company has an unfunded, nonqualified benefit plan for executive officers and certain key management employees that generally provides for defined benefit payments at age 65 following the employee’s retirement or to their beneficiaries upon death for a 15-year period. The Company's net periodic benefit cost for this plan for the three and nine months ended September 30, 2009, was $2.0 million and $6.3 million, respectively. The Company’s net periodic benefit cost for this plan for the three and nine months ended September 30, 2008, was $2.0 million and $6.4 million, respectively.

UNITED TECHNOLOGIES CORP /DE/

Note 6: Employee Benefit Plans

Pension and Postretirement Plans. We sponsor both funded and unfunded domestic and foreign defined pension and postretirement plans. Contributions to these plans during the quarters and nine months ended September 30, 2009 and 2008 were as follows:

	Quarter Ended				Nine Months Ended
	September 30,				September 30,
(in millions of dollars)		2009		2008		2009		2008
Defined Benefit Plans	$	182	$	13	$	633	$	58
Defined Contribution Plans	$	43	$	50	$	144	$	168

In the first nine months of 2009, we contributed $551 million in cash to our domestic defined benefit pension plans, including $150 million which was contributed in the third quarter of 2009. There were no contributions to our domestic defined benefit pension plans in the first nine months of 2008.

The following tables illustrate the components of net periodic benefit cost for our pension and other postretirement benefits:

	Pension Benefits				Other Postretirement Benefits
	Quarter Ended				Quarter Ended
	September 30,				September 30,
(in millions of dollars)	2009		2008		2009		2008
Service cost	$	108	$	112	$	-	$	1
Interest cost		324		317		12		13
Expected return on plan assets		(416)		(418)		(1)		(1)
Amortization		14		13		-		(1)
Recognized actuarial net loss		56		30		-		-
		86		54		11		12
Net settlement and curtailment loss		84		-		-		-
Total net periodic benefit cost	$	170	$	54	$	11	$	12


	Pension Benefits				Other Postretirement Benefits
	Nine Months Ended				Nine Months Ended
	September 30,				September 30,
(in millions of dollars)	2009		2008		2009		2008
Service cost	$	322	$	339	$	2	$	3
Interest cost		959		957		37		40
Expected return on plan assets		(1,218)		(1,259)		(1)		(2)
Amortization		42		38		(2)		(5)
Recognized actuarial net loss (gain)		168		91		(2)		-
		273		166		34		36
Net settlement and curtailment loss (gain)		101		(2)		-		-
Total net periodic benefit cost	$	374	$	164	$	34	$	36