Analyzing and Interpreting Pension Disclosures Assume E.I. Du Pont De Nemours and Co.'s 10-K report has the following disclosures related to its retirement plans ($ millions).

	Pension Benefits
($ millions)	2010	2009
Change in benefit obligation
Benefit obligation at beginning of year	$ 22,849	$ 22,935
Service cost	383	388
Interest cost	1,228	1,192
Plan participants' contributions	13	9
Acturarial loss (gain)	(728)	(244)
Benefits paid	(1,544)	(1,506)
Amendments	--	(1)
Net effects of acquisitions/divestitures	5	76
Benefit obligation at end of year	$ 22,206	$ 22,849
Change in plan assets
Fair value of plan assets at beginning of year	$ 22,389	$ 20,272
Actual gain on plan assets	1,903	3,306
Employer contributions	277	280
Plan participants' contributions	13	9
Benefits paid	(1,544)	(1,506)
Net effects of acquisitions/divestitures	--	28
Fair value of plan assets at end of year	$ 23,038	$ 22,389
Funded status
U.S. plans with plan assets	$ 2,481	$ 892
Non-U.S. plans with plan assets	(90)	(317)
All other plans	(1,559)	(1,515)
Total	$ 832	$ (940)

	Pension Benefits (in millions)
Components of net periodic benefit cost (credit)	2010	2009	2008
Net periodic benefit
Service cost	$ 383	$ 388	$ 349
Interest cost	1,228	1,192	1,160
Expected return on plan assets	(1,795)	(1,648)	(1,416)
Amortization of loss	117	227	303
Amortization of prior service cost	18	29	37
Curtailment/settlement (gain) loss	--	3	(1)
Net periodic benefit cost	$ (49)	$ 191	$ 432

Weighted-avg. assumptions used for net periodic benefit cost for years ended Dec. 31	2010	2009
Discount Rate	5.56%	5.43%
Expected return on plan assets	8.02%	8.13%
Rate of compensation increase	4.32%	4.31%

The following benefit payments, which reflect future service, as appropriate, are expected to be paid:

($ millions)	Pension Benefits
2008	$ 1,525
2009	1,507
2010	1,493
2011	1,500
2012	1,500
Years 2013-2017	7,690

HINT: Do not use negative signs with your answers.

(a) How much pension expense (revenue) does DuPont report in its 2010 income statement?

DuPont reports pension revenue

of $Answer

million.

(b) DuPont reports a $1,795 million expected return on pension plan assets as an offset to 2010 pension expense. Estimate what the expected return would have been had Dupont not changed the assumption on the expected return in 2010. (Round your dollar answers to the nearest whole number.)

$Answer

million What is DuPont's actual gain or loss realized on its 2010 pension plan assets?

Answer

($ million) gain

DuPont's pension plan is overfunded

by $Answer

million