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POSTRETIREMENT BENEFIT PLANS
 3 Months Ended
Mar. 29, 2020
Retirement Benefits [Abstract]  
POSTRETIREMENT BENEFIT PLANS POSTRETIREMENT BENEFIT PLANS
Our pretax net periodic benefit (income) cost related to our qualified defined benefit pension plans and retiree medical and life insurance plans consisted of the following (in millions):
 
 
Quarters Ended
 
 
March 29,
2020
 
March 31,
2019
Qualified defined benefit pension plans
 
 
 
 
 
 
Service cost
 
$
25

 
 
$
129

 
Interest cost
 
385

 
 
452

 
Expected return on plan assets
 
(566
)
 
 
(575
)
 
Recognized net actuarial losses
 
212

 
 
351

 
Amortization of prior service credits
 
(86
)
 
 
(84
)
 
Total net periodic benefit (income) cost
 
$
(30
)
 
 
$
273

 
Retiree medical and life insurance plans
 
 
 
 
 
 
Service cost
 
$
3

 
 
$
4

 
Interest cost
 
18

 
 
24

 
Expected return on plan assets
 
(32
)
 
 
(28
)
 
Recognized net actuarial losses
 
(1
)
 
 
1

 
Amortization of prior service costs
 
10

 
 
10

 
Total net periodic benefit (income) cost
 
$
(2
)
 
 
$
11

 

As previously announced on July 1, 2014, we completed the final step of the planned freeze of our qualified and nonqualified defined benefit pension plans for salaried employees effective January 1, 2020; the plans are now fully frozen. With the freeze complete, the majority of our salaried employees participate in an enhanced defined contribution retirement savings plan.
We record the service cost component of net periodic benefit cost (primarily for our bargained plans beginning in 2020) as part of cost of sales and the non-service cost components of net periodic benefit cost as part of other non-operating income (expense), net in the consolidated statements of earnings.
The recognized net actuarial losses and amortization of prior service credits or costs in the table above, along with similar costs related to our other postretirement benefit plans ($5 million for the quarter ended March 29, 2020 and $11 million for the quarter ended March 31, 2019) were reclassified from accumulated other comprehensive loss (AOCL) and recorded as a component of net periodic benefit (income) cost for the periods presented. These costs totaled $140 million ($110 million, net of tax) during the quarter ended March 29, 2020 and $289 million ($227 million, net of tax) during the quarter ended March 31, 2019 and were recorded on our consolidated statements of comprehensive income as an increase to other comprehensive income.
The required funding of our qualified defined benefit pension plans is determined in accordance with the Employee Retirement Income Security Act of 1974 (ERISA), as amended by the Pension Protection Act of 2006 (PPA), along with consideration of CAS and Internal Revenue Code rules. There were no contributions to our qualified defined benefit pension plans during the quarters ended March 29, 2020 and March 31, 2019.