Table of Contents The funded status of all of Arconic’s pension and other postretirement benefit plans are measured as of December 31 each calendar year. Obligations and Funded Status 74 Pension benefits Other postretirement benefits December 31, 2018 2017 2018 2017 Change in benefit obligation Benefit obligation at beginning of year $ 7,359 $ 7,026 $ 927 $ 980 Service cost 46 90 7 7 Interest cost 219 234 28 30 Amendments 18 1 (25 ) — Actuarial (gains) losses (372) 311 (51) 1 Settlements (146 ) — — — Curtailments (154) — — — Benefits paid (422 ) (425 ) (86 ) (98 ) Medicare Part D subsidy receipts — — 6 7 Foreign currency translation impact (72 ) 122 — — Benefit obligation at end of year (1) $ 6,476 $ 7,359 $ 806 $ 927 Change in plan assets (1) Fair value of plan assets at beginning of year $ 4,862 $ 4,666 $ — $ — Actual return on plan assets (144 ) 212 — — Employer contributions 298 310 — — Benefits paid (397 ) (404 ) — — Administrative expenses (33) (33) — — Settlements (178 ) — — — Foreign currency translation impact (74) 111 — — Fair value of plan assets at end of year (1) $ 4,334 $ 4,862 $ — $ — Net funded status $ (2,142) $ (2,497) $ (806) $ (927) Amounts recognized in the Consolidated Balance Sheet consist of: Noncurrent assets $ 111 $ 89 $ — $ — Current liabilities (23 ) (22 ) (83 ) (86 ) Noncurrent liabilities (2,230) (2,564) (723) (841) Net amount recognized $ (2,142 ) $ (2,497 ) $ (806 ) $ (927 ) Amounts recognized in Accumulated Other Comprehensive Loss consist of: Net actuarial loss $ 2,957 $ 3,240 $ 87 $ 146 Prior service cost (benefit) 3 10 (27) (37) Net amount recognized, before tax effect $ 2,960 $ 3,250 $ 60 $ 109 Other changes in plan assets and benefit obligations recognized in Other Comprehensive Loss consist of: Net actuarial (gain) loss $ (19 ) $ 481 $ (52 ) $ 1 Amortization of accumulated net actuarial loss (264) (220) (7) (5) Prior service cost (benefit) 19 — (25 ) — Amortization of prior service (cost) benefit (26) (5) 35 8 Net amount recognized, before tax effect $ (290 ) $ 256 $ (49 ) $ 4 $^{(1)}$  At December 31, 2018, the benefit obligation, fair value of plan assets, and funded status for U.S. pension plans were $5,282, $3,123, and $(2,159), respectively. At December 31, 2017, the benefit obligation, fair value of plan assets, and funded status for U.S. pension plans were $6,018, $3,544, and $(2,474) respectively.