NOTES TO CONSOLIDATED FINANCIAL STATEMENTS  There were no significant changes for the multi-employer plans in the periods presented that affected comparability  between periods.  Other plans are principally located in the U.S. For the last two reporting periods, none are under funding  improvement plans and Company contributions to these plans are less than 5% of each plan’s total contributions.  The Western Metal Industry Pension Plan is located in the U.S. and is covered by a collective bargaining agreement  that will expire on October 30, 2015. In accordance with the U.S. Pension Protection Act of 2006, the plan was  certified as critical (red) status and a funding improvement plan has been implemented requiring an under-funded  penalty of approximately 10% of the base contribution. For the last two reporting periods ending December 2010,  contributions by the Company were greater than 5% and less than 10% of the total contributions to the plan. Metal and Electrical Engineering Industry Pension Fund is a multi-employer union plan incorporating all DAF  employees in the Netherlands and is covered by a collective bargaining agreement that will expire on June 30, 2013.  The Company’s contributions were less than 5% of the total contributions to the plan for the last two reporting  periods ending December 2010. The plan is required by law (the Netherlands Pension Act) to have a coverage ratio  in excess of 100%. Because the coverage ratio of the plan is currently less than 100%, a funding improvement plan  has been implemented which requires additional premiums to be paid by the Company.  The Company contributions shown in the table above approximates the multi-employer pension expense for each  of the years ended December 31, 2011, 2010 and 2009, respectively. Multi-employer Plans : The Company participates in multi-employer plans in the U.S. and Europe. These are  typically under collective bargaining agreements and cover its union-represented employees. The Company’s  participation in the following multi-employer plans for the years ended December 31 follows: PENSION COMPANY PLAN CONTRIBUTIONS PENSION PLAN EIN NUMBER 2011 2010  2009 Metal and Electrical Engineering Industry Pension Fund  135668  $ 22.7  $ 22.2 $ 28.8 Western Metal Industry Pension Plan 91-6033499 001 1.8  .5 .7 Other Plans  .6  .5  1.1 $ 25.1  $ 23.2  $ 30.6 Year Ended December 31, 2011  2010 2009 Service cost  $ 45.5 $ 37.5  $ 36.2 Interest on projected benefit obligation 81.6 76.5 71.1 Expected return on assets  (105.1) (98.2) (93.1) Amortization of prior service costs 1.5 1.8 1.7 Recognized actuarial loss 24.7 14.7 9.5 Curtailment gain (.1) Net pension expense  $ 48.2 $ 32.3  $ 25.3 The components of pension expense are as follows: Information for all plans with accumulated benefit obligation in excess of plan assets is as follows: At December 31, 2011 2010 Projected benefit obligation  $  304.8 $ 266.5 Accumulated benefit obligation  286.7 253.7 Fair value of plan assets  191.1 193.9 December 31, 2011, 2010 and 2009 (currencies in millions)