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Amounts expected to be recognized in net periodic benefit cost in the coming year for the Company’s defined benefit retirement plans and other postretirement plans: 

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Unrecognized gains and losses for the U.S. pension plans are amor- tized over the average remaining future service for each plan. For plans with no active employees, they are amortized over the average 

life expectancy. The amortization of gains and losses for the other U.S. benefit plans is determined by using a 10% corridor of the greater of the market value of assets or the projected benefit obliga- tion. Total unamortized gains and losses in excess of the corridor are amortized over the average remaining future service. 

Prior service costs/benefits for the U.S. pension plans are amortized over the remaining future service of plan participants at the time of the plan amendment. Prior service cost/benefit for the other U.S. benefit plans is amortized over the average remaining service to full eligibility age of plan participants at the time of the plan amendment. 

The weighted-average assumptions in the following table represent the rates used to develop the actuarial present value of projected benefit obligation for the year listed and also the net periodic benefit cost for the following year. 

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The Company’s discount rates are determined by considering cur- rent yield curves representing high quality, long-term fixed income instruments. The resulting discount rates are consistent with the duration of plan liabilities. 

The expected long-term rate of return on plan assets assump- tion is determined using a building block approach, considering historical averages and real returns of each asset class. In certain countries, where historical returns are not meaningful, considera- tion is given to local market expectations of long-term returns. 

The following table displays the assumed health care cost trend rates, for all individuals: 

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A one-percentage-point change in assumed health care cost trend rates would have the following effect: 

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