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Obligations and Funded Status 

## Millions of Dollars Change in benefit obligation 

Benefit obligation at beginning of year ....................... Service cost.................................................................. Interest cost.................................................................. Actuarial (gain) loss..................................................... Benefits paid ................................................................ Settlements .................................................................. Foreign exchange impact ............................................. Other ............................................................................ Benefit obligation at end of year ................................. 

## Millions of Dollars Change in plan assets 

Fair value of plan assets beginning of year.................. Actual return on plan assets ......................................... Employer contributions ............................................... Plan participants' contributions.................................... Benefits paid ................................................................ Settlements .................................................................. Foreign exchange impact ............................................. Fair value of plan assets at end of year ........................ Funded status ............................................................... 

Amounts recognized in the consolidated balance sheet consist of: 

## Millions of Dollars 

Current liability ........................................................... Non-current liability .................................................... Recognized liability ..................................................... 

## MINERALS TECHNOLOGIES INC. AND SUBSIDIARY COMPANIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 

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The current portion of pension liabilities is included in accrued compensation and related items. 

Amounts recognized in accumulated other comprehensive income, net of related tax effects, consist of: 

## Millions of Dollars 

Net actuarial (gain) loss ............................................... Prior service cost ......................................................... Amount recognized end of year................................... 

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The accumulated benefit obligation for all defined benefit pension plans was $269.0 million and $287.1 million at December 31, 2013 and 2012, respectively. 

