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## 22. RETIREMENT AND BENEFIT PLANS 

The Bancorp recognizes the overfunded and underfunded status of its pension plans as an asset and liability, respectively. The overfunded and underfunded amounts recognized in other assets and other liabilities, respectively, in the Consolidated Balance Sheets were as follows as of December 31: 

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The following tables summarize the defined benefit retirement plans as of and for the years ended December 31: 

Plans with an Overfunded Status (a) 

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(a) The Bancorp’s defined benefit plan had an overfunded status at December 31, 2010. The plan was underfunded at December 31, 2009 and is reflected in the Underfunded Status table . 

Plans with an Underfunded Status 

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The estimated net actuarial loss and prior service cost for the defined benefit pension plans that will be amortized from accumulated other comprehensive income into net periodic benefit cost during 2011 are $11 million and $1 million, respectively. 

The following table summarizes net periodic benefit cost and other changes in plan assets and benefit obligations recognized in other comprehensive income for the years ended December 31: 

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## 108 Fifth Third Bancorp 

Other changes in plan assets and benefit obligations recognized in other comprehensive income: 

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## Fair Value Measurements of Plan Assets 

The following table summarizes plan assets measured at fair value on a recurring basis as of December 31: 

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(a) For further information on fair value hierarchy levels, see Note 28. 

(b) Includes holdings in Bancorp common stock 

(c) Includes debt securities issued by U.S. Government sponsored agencies 

(d) Includes private label asset backed securities 

