9. EMPLOYEE BENEFIT PLANS

Components of net periodic benefit cost (income) for the three months ended September 30 were as follows:



In millions	U.S. Pension Benefits		International Pension Benefits		Total Pension Benefits
In millions	2014	2013	2014	2013	2014	2013
Net service cost	$—	$—	$4	$3	$4	$3
Interest cost	32	31	20	20	52	51
Expected return on plan assets	(30)	(27)	(27)	(24)	(57)	(51)
Amortization of prior service cost	—	—	1	2	1	2
Actuarial loss	1	—	—	—	1	—
Net periodic benefit cost (income)	$3	$4	$(2)	$1	$1	$5

Components of net periodic benefit cost (income) for the nine months ended September 30 were as follows:



In millions	U.S. Pension Benefits		International Pension Benefits		Total Pension Benefits
In millions	2014	2013	2014	2013	2014	2013
Net service cost	$—	$—	$10	$10	$10	$10
Interest cost	98	93	61	59	159	152
Expected return on plan assets	(89)	(81)	(79)	(73)	(168)	(154)
Amortization of prior service cost	—	—	2	4	2	4
Actuarial loss (gain)	1	(15)	—	—	1	(15)
Special termination benefit cost	—	24	—	—	—	24
Settlement	—	—	(2)	—	(2)	—
Net periodic benefit cost (income)	$10	$21	$(8)	$—	$2	$21

In February 2013, the Compensation and Human Resource Committee of NCR's Board of Directors approved the termination of NCR's U.S. non-qualified pension plans, resulting in a curtailment of those plans. As a result, during the nine months ended September 30, 2013, an actuarial gain of $15 million was recognized associated with the termination of NCR's U.S. non-qualified pension plans.

During the first quarter of 2013, a select group of U.S. employees was offered the option to participate in a voluntary early retirement opportunity, which included incremental benefits for each employee who elected to participate. During the nine months ended September 30, 2013, special termination benefit charges of $24 million were recognized for those employees who irrevocably accepted the offer during such period.

The benefit from the postretirement plan for the three and nine months ended September 30 was:



In millions	Three months ended September 30		Nine months ended September 30
In millions	2014	2013	2014	2013
Interest cost	$1	$1	$1	$1
Amortization of:
Prior service benefit	(4)	(5)	(13)	(14)
Actuarial loss	—	—	1	2
Net postretirement benefit	$(3)	$(4)	$(11)	$(11)

The cost of the postemployment plan for the three and nine months ended September 30 was:



In millions	Three months ended September 30		Nine months ended September 30
In millions	2014	2013	2014	2013
Net service cost	$3	$3	$10	$15
Interest cost	2	3	6	7
Amortization of:
Prior service benefit	(1)	(2)	(3)	(4)
Actuarial loss	—	3	—	4
Curtailment benefit	—	—	—	(13)
Net benefit cost	$4	$7	$13	$9
Restructuring severance cost	61	—	61	—
Total postemployment cost	$65	$7	$74	$9

During the third quarter of 2014, restructuring charges for employee severance of $61 million were recognized associated with the restructuring plan announced on July 29, 2014. See Note 2, "Restructuring Plan," for additional information.

During the first quarter of 2013, NCR amended its U.S. separation plan to eliminate the accumulation of postemployment benefits, resulting in a $48 million reduction of the postemployment liability and a curtailment benefit of $13 million.

Employer Contributions

Pension For the three and nine months ended September 30, 2014, NCR contributed approximately $7 million and $38 million, respectively, to its international pension plans. For the nine months ended September 30, 2014, NCR contributed approximately $18 million to settle its executive pension plan. In 2014, NCR anticipates contributing an additional $42 million to its international pension plans for a total of $80 million, of which $30 million is a discretionary contribution. In 2014, NCR anticipates making no further contributions to its executive pension plan. In connection with the previously announced third phase of its pension strategy, NCR expects to make discretionary contributions and settlements of approximately $48 million in respect of its pension plans in 2014. NCR may make one or more additional discretionary contributions over the next twelve months, but no such contributions are currently scheduled.

Postretirement For the three and nine months ended September 30, 2014, NCR contributed zero and $2 million, respectively, to its U.S. postretirement plan. NCR anticipates contributing an additional $2 million to its U.S. postretirement plan for a total of $4 million in 2014.

Postemployment For the three and nine months ended September 30, 2014, NCR contributed approximately $9 million and $19 million, respectively, to its postemployment plans. NCR anticipates contributing an additional $31 million to its postemployment plans for a total of $50 million in 2014, which includes planned contributions associated with the restructuring plan announced on July 29, 2014. See Note 2, "Restructuring Plan," for additional information.