us-gaap:ScheduleOfDefinedBenefitPlansDisclosuresTextBlock

ALTERA CORP

Note 13 – Employee Benefit Plans

Non-Qualified Deferred Compensation Plan

We allow our U.S.-based officers and director-level employees to defer a portion of their compensation under the Altera Corporation Non-Qualified Deferred Compensation Plan (“NQDC Plan”). Our Retirement Plans Committee administers the NQDC Plan. As of September 25, 2009, there were approximately 124 participants in the NQDC Plan who self-direct their investments, subject to certain limitations. In the event we become insolvent, the NQDC Plan assets are subject to the claims of our general creditors. Since the inception of the NQDC Plan, we have not made any contributions to the NQDC Plan and we have no commitments to do so in the future. There are no NQDC Plan provisions that provide for any guarantees or minimum return on investments. NQDC Plan participants are prohibited from investing NQDC Plan contributions in Altera common stock. The balance of the NQDC Plan assets and related obligations was $66.8 million and $56.0 million as of September 25, 2009 and December 31, 2008, respectively.

Investment income or loss earned by the NQDC Plan is recorded as Loss (gain) on deferred compensation plan securities in our condensed consolidated statements of income. The investment loss (gain) also represents a decrease (increase) in the future payout to participants and is recorded as Compensation expense (benefit) – deferred compensation plan in our condensed consolidated statements of income. Compensation expense (benefit) associated with our NQDC Plan obligations is offset by loss (gain) from related securities. The net effect of investment income or loss and related compensation expense or benefit has no impact on our income before income taxes, net income, or cash balances.

Retiree Medical Plan

We sponsor a retiree medical plan providing medical benefits to eligible U.S. retirees and their spouses. Prior to January 2009, benefits were available to employees hired on or before July 1, 2002 who retired from Altera at or after age 55 if they had at least 10 years of service, and who were age 40 or older as of January 1, 2005.

In January 2009, we modified the retiree medical plan to:

•

Eliminate coverage for new retirees after January 1, 2010;

•

Suspend retiree coverage at the Medicare entitlement age of 65; and

•

Increase the cost sharing provisions for covered spouses from 50% to 75% of the policy premium.

Employees meeting certain eligibility requirements were provided the option of retiring and enrolling in the retiree medical plan by December 31, 2009 or electing a cash payout based on age and years of service. We made cash payouts in the nine months ended September 25, 2009 of approximately $2.0 million.

As a result of the plan modifications, our accumulated postretirement benefit obligation has been substantially eliminated. The substantive termination of the retiree medical plan results in a gain of approximately $6.5 million, net of unrecognized actuarial losses of approximately $1.3 million. The gain was recognized as a reduction of compensation and benefits costs ($0.3 million reduction in Cost of sales, $3.6 million reduction in Research and development expense, and $2.6 million reduction in Selling, general and administrative expense) in the quarter ended March 27, 2009. As of September 25, 2009, the accumulated postretirement benefit obligation (a component of Other non-current liabilities in our condensed consolidated balance sheets) is $0.4 million compared with $10.3 million as of December 31, 2008. The remaining accumulated postretirement benefit obligation will be paid to remaining retiree medical plan participants over varying periods up to four years.

CONSOLIDATED EDISON INC

Note E—Pension Benefits

Reference is made to Note E to the financial statements in Item 8 of the Form 10-K and Note E to the financial statements in Part I, Item 1 of the First and Second Quarter Forms 10-Q.

Net Periodic Benefit Cost

The components of the Companies’ net periodic benefit costs for the three and nine months ended September 30, 2009 and 2008 were as follows:


	For the Three Months Ended September 30,
	Con Edison						Con Edison of New York
(Millions of Dollars)	2009			2008			2009			2008
Service cost—including administrative expenses	$	40		$	35		$	37		$	33
Interest cost on projected benefit obligation		131			128			123			123
Expected return on plan assets		(173	)		(172	)		(165	)		(169	)
Amortization of net actuarial loss		75			48			68			44
Amortization of prior service costs		2			2			2			1
NET PERIODIC BENEFIT COST	$	75		$	41		$	65		$	32
Amortization of regulatory asset*		1			1			1			1
TOTAL PERIODIC BENEFIT COST	$	76		$	42		$	66		$	33
Cost capitalized		(28	)		(15	)		(25	)		(13	)
Cost deferred		(4	)		(8	)		(3	)		(7	)
Cost charged to operating expenses	$	44		$	19		$	38		$	13

*	Relates to increases in Con Edison of New York’s pension obligations of $45 million from a 1999 special retirement program.


	For the Nine Months Ended September 30,
	Con Edison						Con Edison of New York
(Millions of Dollars)	2009			2008			2009			2008
Service cost—including administrative expenses	$	120		$	104		$	111		$	97
Interest cost on projected benefit obligation		393			386			369			364
Expected return on plan assets		(519	)		(518	)		(495	)		(499	)
Amortization of net actuarial loss		225			144			204			129
Amortization of prior service costs		6			6			6			5
NET PERIODIC BENEFIT COST	$	225		$	122		$	195		$	96
Amortization of regulatory asset*		3			3			3			3
TOTAL PERIODIC BENEFIT COST	$	228		$	125		$	198		$	99
Cost capitalized		(82	)		(43	)		(75	)		(36	)
Cost deferred		(40	)		(33	)		(34	)		(35	)
Cost charged to operating expenses	$	106		$	49		$	89		$	28

*	Relates to increases in Con Edison of New York’s pension obligations of $33 million from a 1993 special retirement program and $45 million from a 1999 special retirement program.

Expected Contributions

The Companies are not required under funding regulations and laws to make any contributions to the pension plan during 2009, however, the Companies’ policy is to fund their accounting cost to the extent tax deductible. During the first nine months of 2009, Con Edison and Con Edison of New York contributed $282 million and $244 million, respectively, to the pension plan. Con Edison of New York expects to make discretionary contributions of $6 million to the non-qualified supplemental pension plan during 2009. The Companies are continuing to monitor changes to funding and tax laws that may impact future pension plan funding requirements.

CONSTELLATION ENERGY GROUP INC

Pension and Postretirement Benefits

We show the components of net periodic pension benefit cost in the following table:

	Quarter Ended September 30,						Nine Months Ended September 30,

	2009			2008			2009			2008

	(In millions)
Components of net periodic pension benefit cost
Service cost	$	12.2		$	14.6		$	41.8		$	42.4
Interest cost		26.3			26.6			84.6			76.8
Expected return on plan assets		(28.6	)		(29.6	)		(97.1	)		(85.5	)
Recognized net actuarial loss		7.5			6.6			29.2			19.0
Amortization of prior service cost		2.8			2.8			8.6			8.3
Amount capitalized as construction cost		(2.5	)		(2.3	)		(7.9	)		(7.1	)

Net periodic pension benefit cost¹	$	17.7		$	18.7		$	59.2		$	53.9

1 BGE's portion of our net periodic pension benefit cost, excluding amounts capitalized, was $4.7 million for the quarter ended September 30, 2009 and $4.5 million for the quarter ended September 30, 2008. BGE's portion of our net periodic pension benefit cost, excluding amounts capitalized, was $14.6 million for the nine months ended September 30, 2009 and $13.2 million for the nine months ended September 30, 2008. Net periodic pension benefit costs exclude settlement charges of $1.0 million and $8.7 million in the quarter and nine months ended September 30, 2009, respectively.

We show the components of net periodic postretirement benefit cost in the following table:

	Quarter Ended September 30,						Nine Months Ended September 30,

	2009			2008			2009			2008

	(In millions)
Components of net periodic postretirement benefit cost
Service cost	$	1.8		$	1.3		$	5.4		$	4.9
Interest cost		6.0			5.4			18.1			19.3
Amortization of transition obligation		0.6			0.5			1.7			1.7
Recognized net actuarial loss		0.6			0.5			1.7			1.6
Amortization of prior service cost		(0.9	)		(0.8	)		(2.7	)		(2.8	)
Amount capitalized as construction cost		(1.6	)		(1.5	)		(4.9	)		(5.5	)

Net periodic postretirement benefit cost¹	$	6.5		$	5.4		$	19.3		$	19.2

1 BGE's portion of our net periodic postretirement benefit cost, excluding amounts capitalized, was $3.1 million for the quarter ended September 30, 2009 and $3.3 million for the quarter ended September 30, 2008. BGE's portion of our net periodic postretirement benefit costs, excluding amounts capitalized, was $9.8 million for the nine months ended September 30, 2009 and $11.0 million for the nine months ended September 30, 2008.

Our non-qualified pension plans and our postretirement benefit programs are not funded; however, we have trust assets securing certain executive pension benefits. We estimate that we will incur approximately $22 million in pension benefit payments for our non-qualified pension plans and approximately $29.5 million for retiree health and life insurance benefit payments during 2009. As of September 30, 2009, we contributed $317 million to our qualified pension plans. We contributed an additional $2.5 million in October 2009.

CRAWFORD & CO

9. Defined Benefit Pension Plans

Net periodic benefit cost (credit) related to the Company’s defined benefit pension plans for the three months and nine months ended September 30, 2009 and 2008 included the following pre-tax components:


	Three months ended						Nine months ended
	Sept. 30,			Sept. 30,			Sept. 30,			Sept. 30,
(in thousands)	2009			2008			2009			2008

Service cost	$	433		$	748		$	1,228		$	2,295
Interest cost		8,970			9,323			26,423			27,945
Expected return on assets		(7,420	)		(11,384	)		(21,793	)		(34,096	)
Amortization of transition asset		59			73			166			218
Recognized net actuarial loss		1,885			961			5,587			2,886

Net periodic benefit cost (credit)	$	3,927		$	(279	)	$	11,611		$	(752	)

For the three and nine month periods ended September 30, 2009, the Company made contributions to its underfunded U.S. and U.K. defined benefit pension plans of $3,842,000 and $11,237,000, respectively, compared to $13,645,000 and $19,869,000, respectively, for the comparable periods in 2008.

MASTERCARD INC

Note 10. Pension Plans

The Company maintains a non-contributory, qualified, defined benefit pension plan (the “Qualified Plan”) with a cash balance feature covering substantially all of its U.S. employees hired before July 1, 2007. The Qualified Plan experienced a steep decline in the fair value of plan assets for the year ended December 31, 2008, which resulted in a significant increase in the actuarial loss component of accumulated other comprehensive income as of December 31, 2008. The increases in net periodic pension cost, shown below, for the three and nine months ended September 30, 2009 versus the same periods in 2008 were primarily due to the amortization of actuarial loss into pension expense. Additionally, the Company has an unfunded non-qualified supplemental executive retirement plan (the “Non-qualified Plan”) that provides certain key employees with supplemental retirement benefits in excess of limits imposed on qualified plans by U.S. tax laws. In the three months ended September 30, 2009, the Non-qualified Plan settled certain liabilities to plan participants. The term “Pension Plans” includes both the Qualified Plan and the Non-qualified Plan. The net periodic pension cost for the Pension Plans was as follows:


	Three Months Ended September 30,						Nine Months Ended September 30,
	2009			2008			2009			2008
Service cost	$	4,392		$	4,995		$	13,176		$	14,985
Interest cost		3,381			3,409			10,143			10,228
Expected return on plan assets		(3,121	)		(4,008	)		(9,363	)		(12,023	)
Settlement gain		(667	)		—			(667	)		—
Amortization:
Actuarial loss		2,159			419			6,477			1,256
Prior service credit		(571	)		(582	)		(1,713	)		(1,746	)

Net periodic pension cost	$	5,573		$	4,233		$	18,053		$	12,700

The Company made voluntary contributions totaling $31,000 to the Qualified Plan during the nine months ended September 30, 2009. The Company continues to evaluate the Qualified Plan’s funded status and whether additional contributions will be made during 2009. The Company made voluntary contributions totaling $21,500 to the Qualified Plan during the three and nine months ended September 30, 2008.

MATTEL INC /DE/

21.

Employee Benefit Plans

Mattel and certain of its subsidiaries have qualified and nonqualified retirement plans covering substantially all employees of these companies, which are more fully described in Note 7 to the Consolidated Financial Statements in its 2008 Annual Report on Form 10-K.

A summary of the components of net periodic benefit cost for Mattel’s defined benefit pension plans is as follows:


	For the Three Months Ended						For the Nine Months Ended
	September 30, 2009			September 30, 2008			September 30, 2009			September 30, 2008
	(In thousands)
Service cost	$	3,124		$	2,816		$	9,037		$	9,162
Interest cost		8,700			6,483			23,865			19,669
Expected return on plan assets		(7,782	)		(6,606	)		(22,636	)		(20,072	)
Amortization of prior service cost		557			438			1,301			1,394
Recognized actuarial loss		3,248			1,446			9,307			4,445

	$	7,847		$	4,577		$	20,874		$	14,598

A summary of the components of net periodic benefit cost for Mattel’s postretirement benefit plans is as follows:


	For the Three Months Ended					For the Nine Months Ended
	September 30, 2009			September 30, 2008		September 30, 2009		September 30, 2008
	(In thousands)
Service cost	$	9		$	27	$	62	$	75
Interest cost		368			664		1,696		2,098
Recognized actuarial (gain) loss		(175	)		126		178		384

	$	202		$	817	$	1,936	$	2,557

During the three and nine months ended September 30, 2009, Mattel made cash contributions totaling approximately $20 million and $31 million, respectively, to its defined benefit pension and postretirement benefit plans.

METLIFE INC


13.	Employee Benefit Plans

Pension and Other Postretirement Benefit Plans

Certain subsidiaries of the Holding Company (the “Subsidiaries”) sponsor and/or administer various qualified and non-qualified defined benefit pension plans and other postretirement employee benefit plans covering employees and sales representatives who meet specified eligibility requirements. The Subsidiaries also provide certain postemployment benefits and certain postretirement medical and life insurance benefits for retired employees. The Subsidiaries have issued group annuity and life insurance contracts supporting approximately 99% of all pension and postretirement employee benefit plan assets sponsored by the Subsidiaries. A December 31 measurement date is used for all of the Subsidiaries’ defined benefit pension and other postretirement benefit plans.

The components of net periodic benefit cost were as follows:


													Other
	Pension Benefits												Postretirement Benefits
	Three Months						Nine Months						Three Months						Nine Months
	Ended						Ended						Ended						Ended
	September 30,						September 30,						September 30,						September 30,
	2009			2008			2009			2008			2009			2008			2009			2008
	(In millions)

Service cost	$	44		$	41		$	130		$	123		$	6		$	6		$	17		$	16
Interest cost		98			94			296			285			31			25			94			77
Expected return on plan assets		(111	)		(130	)		(331	)		(393	)		(18	)		(22	)		(55	)		(66	)
Amortization of prior service cost (credit)		3			3			7			11			(9	)		(9	)		(27	)		(27	)
Amortization of net actuarial (gains) losses		57			7			170			18			10			—			31			—

Net periodic benefit cost	$	91		$	15		$	272		$	44		$	20		$	—		$	60		$	—

The components of net periodic benefit cost amortized from accumulated other comprehensive loss were as follows:


	Pension Benefits												Other Postretirement Benefits
	Three Months						Nine Months						Three Months						Nine Months
	Ended						Ended						Ended						Ended
	September 30,						September 30,						September 30,						September 30,
	2009			2008			2009			2008			2009			2008			2009			2008
										(In millions)

Amortization of prior service cost (credit)	$	3		$	3		$	7		$	11		$	(9	)	$	(9	)	$	(27	)	$	(27	)
Amortization of net actuarial (gains) losses		57			7			170			18			10			—			31			—

Subtotal		60			10			177			29			1			(9	)		4			(27	)
Deferred income tax expense (benefit)		(20	)		(4	)		(60	)		(11	)		—			3			(1	)		9

Components of net periodic benefit cost amortized from accumulated other comprehensive loss, net of income tax (1)	$	40		$	6		$	117		$	18		$	1		$	(6	)	$	3		$	(18	)


(1)		At September 30, 2008, other comprehensive income (loss) also includes $4 million of amounts, which were reversed upon the disposition of Reinsurance Group of America, Incorporated (“RGA”). Such amounts were included in other comprehensive income (loss).

As disclosed in Note 17 of the Notes to the Consolidated Financial Statements included in the 2008 Annual Report, no contributions are required to be made to the Subsidiaries’ qualified pension plans during 2009; however, the Subsidiaries expected to make discretionary contributions of up to $150 million to the plans during 2009. At September 30, 2009, the Subsidiaries no longer expect to make this contribution to the Subsidiaries’ qualified pension plans in 2009. The Subsidiaries fund benefit payments for their non-qualified pension and other postretirement plans as due through their general assets.

NEWFIELD EXPLORATION CO /DE/

14. Pension Plan Obligation:

As a result of our acquisition of EEX Corporation in November 2002, we assumed responsibility for a defined benefit pension plan for current and former employees of EEX and its subsidiaries. The plan was amended, effective March 31, 2003, to cease all future retirement benefit accruals. We filed for a standard termination with a proposed plan termination date of April 30, 2008. A favorable determination letter was received on March 16, 2009 from the Internal Revenue Service. During the third quarter of 2009, we completed the final settlement of the plan and recorded general and administrative expense of $2 million associated with changes in the pension liability due to actual plan termination costs.

STATE STREET Corp

Note 14. Employee Benefits

The components of net periodic benefit cost were as follows for the periods indicated:


	Three Months Ended September 30,										Nine Months Ended September 30,
	Pension Benefits						Other Benefits				Pension Benefits						Other Benefits
(In millions)	2009			2008			2009		2008		2009			2008			2009		2008
Service cost	$	4		$	6		$	1	$	1	$	12		$	17		$	3	$	3
Interest cost		14			15			1		2		42			44			5		4
Expected return on plan assets		(14	)		(15	)		—		—		(42	)		(45	)		—		—
Amortization of net loss		2			3			1		—		6			9			1		—
Settlement loss recognized		1			—			—		—		2			—			—		—

Net periodic benefit cost	$	7		$	9		$	3	$	3	$	20		$	25		$	9	$	7

We made aggregate contributions of approximately $82 million to the tax-qualified U.S. and non-U.S. defined benefit pension plan, supplemental employee retirement and post-retirement plans during the first nine months of 2009, which included a contribution of $35 million to the U.S. defined benefit pension plan made during the third quarter of 2009.