	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2019			2018			2019			2018
	(In millions)
Service cost	$	12		$	10		$	33		$	34
Interest cost (a)		23			24			71			71
Expected return on plan assets (a)		(45	)		(49	)		(135	)		(147	)
Amortization of unrecognized net actuarial losses (a)		13			8			36			29
Settlement loss (a)		88			—			88			—
Curtailment gains (a)		—			—			—			(2	)
Pension (income) expense (a)	$	91		$	(7	)	$	93		$	(15	)

(a) Net non-service pension cost included in Other, net in the Statement of Consolidated Income for the three and nine months ended September 30, 2019 was an expense of $79 million and $60 million, respectively, compared with income of $17 million and $49 million for the three and nine months ended September 30, 2018, respectively.

In the third quarter of 2019, the trust for the Hess Corporation Employees’ Pension Plan (the “Plan”) purchased a single premium annuity contract at a cost of approximately $250 million using assets of the Plan to settle and transfer certain of its obligations to a third party. The settlement transaction resulted in a noncash charge of $88 million to recognize unamortized pension actuarial losses. In connection with this settlement transaction, as required under U.S. accounting standards, we remeasured the Plan, which resulted in a net increase in Plan liabilities of $239 million driven by a change in the weighted average discount rate used and an update to the fair value of Plan assets. The net change in Plan liabilities is principally reflected in Other liabilities and deferred credits in the Consolidated Balance Sheet.

For the full year 2019, we now forecast pension service costs of approximately $45 million, interest cost of approximately $90 million, amortization of unrecognized net actuarial losses of approximately $50 million and estimated expected return on plan assets of approximately $180 million. In 2019, we expect to contribute $40 million to our funded pension plans. Through September 30, 2019, we have contributed $20 million.