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Employee Benefit Plans
3 Months Ended
Mar. 31, 2022
Defined Benefit Plan Disclosure [Line Items]  
Employee Benefit Plans Employee Benefit Plans
The following table provides the components of net periodic benefit cost (income) (in millions):
 Pension BenefitsRetiree Medical and Other
Postretirement Benefits
Three Months Ended March 31,2022202120222021
Service cost$$$$
Interest cost139 131 
Expected return on assets(285)(272)(3)(3)
Special termination benefits— — — 139 
Amortization of:
Prior service cost (benefit)(3)(3)
Unrecognized net loss (gain)38 53 (6)(6)
Net periodic benefit cost (income)$(100)$(80)$(2)$135 
Effective November 1, 2012, substantially all of our defined benefit pension plans were frozen.
The service cost component of net periodic benefit cost (income) is included in operating expenses, the cost for the special termination benefits is included in special items, net and the other components of net periodic benefit cost (income) are included in nonoperating other income, net in the condensed consolidated statements of operations.
During the first quarter of 2021, we remeasured our retiree medical and other postretirement benefits to account for enhanced healthcare benefits provided to eligible team members who opted into voluntary early retirement programs offered as a result of reductions to our operation due to the COVID-19 pandemic. For the three months ended March 31, 2021, we recognized a $139 million special charge for these enhanced healthcare benefits and increased our postretirement benefits obligation by $139 million.
On March 11, 2021, the American Rescue Plan Act of 2021 (the ARP) was enacted, which included funding relief provisions benefiting single employer qualified retirement benefit pension plans such as those sponsored by us. Based on the ARP provisions applicable to our pension plans, we will have no additional funding requirements until 2023.
American Airlines, Inc.  
Defined Benefit Plan Disclosure [Line Items]  
Employee Benefit Plans Employee Benefit Plans
The following table provides the components of net periodic benefit cost (income) (in millions):
 Pension BenefitsRetiree Medical and Other
Postretirement Benefits
Three Months Ended March 31,2022202120222021
Service cost$$$$
Interest cost138 130 
Expected return on assets(283)(270)(3)(3)
Special termination benefits— — — 139 
Amortization of:
Prior service cost (benefit)(3)(3)
Unrecognized net loss (gain)38 52 (6)(6)
Net periodic benefit cost (income)$(99)$(80)$(2)$135 
Effective November 1, 2012, substantially all of American’s defined benefit pension plans were frozen.
The service cost component of net periodic benefit cost (income) is included in operating expenses, the cost for the special termination benefits is included in special items, net and the other components of net periodic benefit cost (income) are included in nonoperating other income, net in the condensed consolidated statements of operations.
During the first quarter of 2021, American remeasured its retiree medical and other postretirement benefits to account for enhanced healthcare benefits provided to eligible team members who opted into voluntary early retirement programs offered as a result of reductions to its operation due to the COVID-19 pandemic. For the three months ended March 31, 2021, American recognized a $139 million special charge for these enhanced healthcare benefits and increased its postretirement benefits obligation by $139 million.
On March 11, 2021, the American Rescue Plan Act of 2021 (the ARP) was enacted, which included funding relief provisions benefiting single employer qualified retirement benefit pension plans such as those sponsored by American. Based on the ARP provisions applicable to its pension plans, American will have no additional funding requirements until 2023.