The amount of net gain (loss) recognized in net periodic benefit cost as a result of an event that significantly reduces the expected years of future service of present employees or eliminates for a significant number of employees the accrual of defined benefits for some or all of their future services.

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-Name Statement of Financial Accounting Standard (FAS)

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-Paragraph 264

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

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+ Details

Subsequent events (Details) (Subsequent event, Expected impact, USD $) In Millions, unless otherwise specified		0 Months Ended
	Jul. 17, 2013 Sale agreement	Jul. 17, 2013 Minimum Sale agreement	Jul. 17, 2013 Maximum Sale agreement	Jul. 15, 2013 Pension benefits Minimum	Jul. 15, 2013 Pension benefits Maximum	Jul. 15, 2013 Postretirement benefits
Subsequent event
Expected decrease in unrecognized pension and other postretirement benefit cost in connection with amendment				$ (650)	$ (780)	$ (55)
Expected curtailment gain in connection with amendment						120
Estimated increase (decrease) in shareholders' equity		(575)	(675)			175
Sale price of Lincoln Benefit Life Company and its business generated through independent master brokerage agencies	600
Estimated after-tax loss on disposition		$ (475)	$ (525)