Notes to consolidated financial statements  September 27, 2014 and September 28, 2013 (Millions of dollars, unless otherwise indicated) The changes in the fair value of plan assets were as follows: The  value of the economic benefit that determined the asset ceiling represents the present value of future contribution  holidays, and the minimum funding requirement represents the present value of required contributions under the law ,  which  do not result, once  made,  in  an  economic  benefit  for the  Corporation. 2014 2013 (Restated - note 3) Pension  plans Other  plans Pension  plans Other  plans Fair value – beginning of year  814.4 — 730.3 — Employer contributions  42.1 3.5 42.3 3.7 Participant contributions  4.8 — 4.3 — Benefits paid  (37.8) (3.5) (41.6) (3.7) Items in net earnings Interest income  39.6 — 31.0 — Administration costs  (1.9) — (1.7) — 37.7  —  29.3 — Items in comprehensive income Return on plan assets, excluding the amounts included in interest income  87.8 — 49.8 — Fair value – end of year  949.0 — 814.4 — 2014 2013 (Restated - note 3) Asset  ceiling  effect Minimum  funding  requirement Asset  ceiling  effect Minimum  funding  requirement Balance - beginning of year  (15.3) (7.6) (8.4) (5.3) Interests  (0.8) (0.4) (0.4) (0.2) Change in asset ceiling effect  4.7 — (6.5) — Change in the minimum funding requirement  — 8.0 — (2.1) Balance - end of year  (11.4) — (15.3) (7.6) The  changes  in  the asset ceiling  and the  minimum funding  requirement  for pension  plans were as  follows: - 75 -