NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - Continued Unum Group and Subsidiaries Note 9 - Employee Benefit Plans - Continued The amounts recognized in our consolidated balance sheets for our pension and OPEB plans at December 31, 2019 and 2018 are as follows. Pension Benefits U.S. Plans U.K. Plan OPEB 2019 2018 2019 2018 2019 2018 (in millions of dollars) Current Liability $ 7.7  $ 7.3  $ —  $ —  $ 1.5  $ 1.6  Noncurrent Liability 499.2  471.1  4.1  —  115.8  114.2  Noncurrent Asset —  —  —  (6.0) —  —  Underfunded (Overfunded) Status $ 506.9  $ 478.4  $ 4.1  $ (6.0) $ 117.3  $ 115.8  Unrecognized Pension and Postretirement Benefit Costs Net Actuarial Gain (Loss) $ (695.4) $ (672.6) $ (63.1) $ (48.9) $ 11.1  $ 20.9  Prior Service Credit (Cost) (0.7) (0.7) (0.3) (0.3) 3.1  3.3  (696.1) (673.3) (63.4) (49.2) 14.2  24.2  Income Tax 240.7  236.0  14.5  11.9  5.3  3.2  Total Included in Accumulated Other Comprehensive Income (Loss) $ (455.4) $ (437.3) $ (48.9) $ (37.3) $ 19.5  $ 27.4  Pension Benefits U.S. Plans U.K. Plan OPEB 2019 2018 2019 2018 2019 2018 (in millions of dollars) Accumulated Other Comprehensive Income (Loss) at Beginning of Year $ (437.3) $ (495.3) $ (37.3) $ (34.7) $ 27.4  $ 21.9  Net Actuarial Gain (Loss) Amortization 20.2  21.7  0.9  0.6  (2.5) —  All Other Changes (43.0) 52.1  (15.1) (3.2) (7.3) 7.2  Prior Service Credit (Cost) Amortization —  —  —  —  (0.2) (0.2) Plan Amendment —  —  —  (0.3) —  —  Change in Income Tax 4.7  (15.8) 2.6  0.3  2.1  (1.5) Accumulated Other Comprehensive Income (Loss) at End of Year $ (455.4) $ (437.3) $ (48.9) $ (37.3) $ 19.5  $ 27.4  Plan Assets The following table provides the changes recognized in other comprehensive income for the years ended December 31, 2019 and 2018. The objective of our U.S. pension and OPEB plans is to maximize long-term return, within acceptable risk levels, in a manner that is consistent with the fiduciary standards of the Employee Retirement Income Security Act (ERISA), while maintaining sufficient liquidity to pay current benefits and expenses. Our U.S. qualified defined benefit pension plan assets include a diversified blend of domestic, international, global, and emerging market equity securities, fixed income securities, opportunistic credit securities, real estate investments, alternative investments, and cash equivalents. Equity securities are comprised of funds and individual securities that are benchmarked against the respective indices specified below. International and global equity funds may allocate a certain percentage of assets to forward currency contracts. Fixed income securities include U.S. government and agency asset-backed securities, corporate investment-grade bonds, private placement securities, and bonds issued by states or other municipalities. Opportunistic credits 169