v3.26.1
Retirement Plans and Deferred Compensation Arrangements
6 Months Ended
Jun. 30, 2026
Defined Benefit Plans and Other Postretirement Benefit Plans Disclosures [Abstract]  
Retirement Plans and Deferred Compensation Arrangements 12.  Retirement Plans and Deferred Compensation Arrangements
The net periodic benefit (income) cost recognized in the Condensed Consolidated Statements of Operations includes the following:
Defined Benefit Pension Plans
U.S. Plans
Non-U.S. Plans
U.S. Plans
Non-U.S. Plans
Three months ended June 30,
Six months ended June 30,
2026
2025
2026
2025
2026
2025
2026
2025
Service cost
$5
$5
$9
$9
$10
$10
$18
$18
Interest cost
51
52
39
36
101
104
78
70
Expected return on
assets
(72)
(68)
(37)
(37)
(143)
(136)
(74)
(72)
Amortization of:
Net actuarial loss
8
8
17
16
Prior service credit
(1)
Curtailment gain
(1)
(1)
Settlement loss
1
1
Net periodic benefit
(income) cost
$(16)
$(11)
$19
$16
$(32)
$(22)
$39
$31
Service cost is included within “Cost of goods sold” and “Selling, general and administrative expenses” while all other components
are recorded within “Pension and other postretirement non-service income, net”.
Pension Plan Contributions and Benefit Payments
There were no changes in the period in connection to the funding standards and funding requirements for our qualified and approved
pension plans.
The contributions paid and expected to be paid during the current fiscal year are not significantly different from the amounts as
disclosed in “Note 19. Retirement Plans and Deferred Compensation Arrangements” of the 2025 Consolidated Financial Statements.
Deferred Compensation Arrangements
We have financial assets related to supplemental retirement savings plans (“Supplemental Plans”) that are carried at cash surrender
value. These Supplemental Plans are non-qualified deferred compensation plans where participants’ accounts are credited with
investment gains and losses in accordance with their investment election or elections. The investment alternatives under the
Supplemental Plans are generally similar to investment alternatives available under 401(k) plans. Assets and liabilities held in respect
of these Supplemental Plans were carried at $222 million and $170 million, respectively, as of June 30, 2026 (December 31, 2025:
$203 million and $158 million, respectively).