Share-Based Compensation (Tables)

3 Months Ended

Mar. 28, 2014

Share-based Compensation [Abstract]

Share-based compensation and related income tax benefit

Total pre-tax expense associated with all share-based compensation and the related income tax benefit are as follows:

	First Quarters
(Dollars in millions)	2014			2013
Share-Based Compensation (Expense) / Benefit (a)	$	(5	)	$	3
Income Tax Benefit / (Expense)	2			(1		)

(a) Share-based compensation was a benefit in first quarter 2013 driven by a reduction in the expected payouts on long-term incentive compensation.