The following data relate to Voltaire Companys defined benefit pension plan:

	($ in millions)
Plan assets at fair value, January 1	$	610
Expected return on plan assets		61
Actual return on plan assets		49
Contributions to the pension fund (end of year)		102
Amortization of net loss		10
Pension benefits paid (end of year)		12
Pension expense		74

Required:

Determine the amount of pension plan assets at fair value on December 31