Retirement Plans

6 Months Ended

Jun. 30, 2011

Retirement Plans [Abstract]

Retirement Plans

12. Retirement Plans

     Lorillard has defined benefit pension, postretirement benefits, profit sharing and savings plans for eligible employees.

     Net periodic benefit cost components were as follows:

	Three Months Ended						Six Months Ended
	June 30,						June 30,
Pension Benefits	2011			2010			2011			2010
				(In millions)
Service cost	$	5		$	4		$	9		$	9
Interest cost		14			14			28			28
Expected return on plan assets		(18	)		(17	)		(36	)		(34	)
Amortization of net loss		2			2			4			4
Amortization of prior service cost		1			1			2			2
Net periodic benefit cost	$	4		$	4		$	7		$	9

	Three Months Ended					Six Months Ended
	June 30,					June 30,
Other Postretirement Benefits	2011		2010			2011			2010
			(In millions)
Service cost	$	1	$	1		$	2		$	2
Interest cost		2		3			5			6
Amortization of net loss		—		(1	)		(1	)		(1	)
Net periodic benefit cost	$	3	$	3		$	6		$	7

     Lorillard expects to contribute $24 million to its pension plans and $13 million to its other postretirement benefit plans in 2011, of which $11 million and $7 million had been contributed to the pension and postretirement benefit plans, respectively, as of June 30, 2011.