v3.26.1
Post-Employment Benefits
 6 Months Ended
Jun. 30, 2026
Postemployment Benefits [Abstract]  
Post-Employment Benefits
Note 13 — Post-Employment Benefits

Retirement plans consist of defined benefit, defined contribution, and medical and dental plans. Net periodic benefit costs, other than service costs, are recognized in the Other (income) expense, net line of the Condensed Consolidated Statement of Earnings. Net costs recognized for Abbott’s major defined benefit plans and post-employment medical and dental benefit plans are as follows:
Defined Benefit PlansMedical and Dental Plans
Three Months Ended June 30,Six Months Ended
June 30,		Three Months Ended June 30,Six Months Ended
June 30,
(in millions)20262025202620252026202520262025
Service cost - benefits earned during the period$52 $53 $104 $107 $11 $11 $23 $21 
Interest cost on projected benefit obligations123 123 248 245 18 18 36 34 
Expected return on plan assets(296)(281)(592)(559)(8)(6)(17)(13)
Net amortization of:
Actuarial loss, net2 2 3 4 1 — 3 — 
Prior service cost (credit)1 1 1 1 — (3)— (5)
Net cost (credit)$(118)$(102)$(236)$(202)$22 $20 $45 $37 

Abbott funds its domestic defined benefit plans according to U.S. Internal Revenue Service (IRS) funding limitations. International pension plans are funded according to similar regulations. In the first six months of 2025, $246 million was contributed to defined benefit plans. In the first six months of 2026 and 2025, $110 million and $75 million were contributed, respectively, to the post-employment medical and dental plans.