Amendments

  
The Company used the updated mortality improvement scales from the Society of Actuaries, MP-2021 and MP-2020, to measure its U.S. pension and other postretirement benefit obligations as of December 31, 2021 and 2020, respectively, which did not have a significant impact in either period.  
The following table provides a rollforward of the plan benefit obligations for the twelve months ended December 31, 2021 and 2020:  


|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Pension |  | Other Postretirement Benefits |
| In millions | 2021 |  | 2020 |  | 2021 |  | 2020 |
| Change in benefit obligation: |  |  |  |  |  |  |  |
| Beginning balance | $ | 2,939  |  |  | $ | 2,731  |  |  | $ | 591  |  |  | $ | 570  |  |
| Service cost | 53  |  |  | 55  |  |  | 7  |  |  | 8  |  |
| Interest cost | 39  |  |  | 60  |  |  | 11  |  |  | 16  |  |
| Plan participants' contributions | 2  |  |  | 1  |  |  | 10  |  |  | 10  |  |
| Amendments | —  |  |  | 1  |  |  | —  |  |  | —  |  |
| Actuarial (gain) loss | (131) |  |  | 205  |  |  | 2  |  |  | 26  |  |
| Acquisitions | 40  |  |  | —  |  |  | —  |  |  | —  |  |
| Benefits paid | (161) |  |  | (160) |  |  | (42) |  |  | (41) |  |
| Medicare subsidy received | —  |  |  | —  |  |  | 1  |  |  | 2  |  |
|  |  |  |  |  |  |  |  |
| Foreign currency translation | (16) |  |  | 46  |  |  | —  |  |  | —  |  |
| Ending balance | $ | 2,765  |  |  | $ | 2,939  |  |  | $ | 580  |  |  | $ | 591  |  |
| Accumulated benefit obligation as of December 31 | $ | 2,642  |  |  | $ | 2,792  |  |  |  |  |  |

  
For the years ended December 31, 2021 and 2020, the actuarial (gain) loss related to the Company's pension and other postretirement benefit obligations was primarily related to changes in discount rates. Refer to the Assumptions section below for further details related to the discount rates used in the valuations of pension and other postretirement benefit obligations.  
65
