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Retirement Benefit Plans
 6 Months Ended
Oct. 30, 2020
Retirement Benefits [Abstract]  
Retirement Benefit Plans Retirement Benefit Plans
The Company sponsors various retirement benefit plans, including defined benefit pension plans, post-retirement medical plans, defined contribution savings plans, and termination indemnity plans, covering substantially all U.S. employees and many employees outside the U.S. The net periodic benefit cost of the defined benefit pension plans included the following components for the three and six months ended October 30, 2020 and October 25, 2019:
 U.S.Non-U.S.
 Three months endedThree months ended
(in millions)October 30, 2020October 25, 2019October 30, 2020October 25, 2019
Special termination benefits$80 $— $— $— 
Service cost27 26 17 15 
Interest cost27 32 7 7 
Expected return on plan assets(61)(56)(14)(15)
Amortization of net actuarial loss17 14 6 4 
Net periodic benefit cost$90 $16 $16 $11 

 U.S.Non-U.S.
 Six months endedSix months ended
(in millions)October 30, 2020October 25, 2019October 30, 2020October 25, 2019
Special termination benefits$80 $— $— $— 
Service cost54 52 34 30 
Interest cost54 64 13 14 
Expected return on plan assets(122)(112)(28)(30)
Amortization of net actuarial loss35 28 12 7 
Net periodic benefit cost$101 $32 $31 $21 
Components of net periodic benefit cost other than the service component are recognized in other non-operating income, net in the consolidated statements of income.
During fiscal year 2021, as part of the Simplification restructuring program, the Company offered certain eligible U.S. employees voluntary early retirement packages, resulting in incremental expense of $97 million recognized during the three and six months ended October 30, 2020. Of this amount, $80 million related to U.S. pension benefits, $11 million related to defined contribution plans, $4 million related to U.S. post-retirement benefits, and $2 million related to cash payments and administrative fees. See Note 5 for additional information on the Simplification restructuring program.