SWEPCo Pension Plans OPEB 2020 2019 2020 2019 Change in Benefit Obligation (in millions) Benefit Obligation as of January 1, $ 314.2  $ 291.4  $ 77.4  $ 72.7  Service Cost 9.9  8.6  0.8  0.8  Interest Cost 10.2  12.4  2.5  3.1  Actuarial Loss 27.4  25.5  2.5  6.0  Plan Amendments —  —  (0.8) (0.8) Benefit Payments (27.2) (23.7) (7.7) (6.6) Participant Contributions —  —  2.4  2.2  Benefit Obligation as of December 31, $ 334.5  $ 314.2  $ 77.1  $ 77.4  Change in Fair Value of Plan Assets Fair Value of Plan Assets as of January 1, $ 296.9  $ 281.0  $ 117.2  $ 98.5  Actual Gain on Plan Assets 48.2  39.5  18.0  23.1  Company Contributions 9.0  0.1  —  —  Participant Contributions —  —  2.4  2.2  Benefit Payments (27.2) (23.7) (7.7) (6.6) Fair Value of Plan Assets as of December 31, $ 326.9  $ 296.9  $ 129.9  $ 117.2  Funded (Underfunded) Status as of December 31, $ (7.6) $ (17.3) $ 52.8  $ 39.8  Pension Plans OPEB December 31, SWEPCo 2020 2019 2020 2019 (in millions) Deferred Charges and Other Noncurrent Assets – Prepaid Benefit Costs $ —  $ —  $ 52.8  $ 39.8  Other Current Liabilities – Accrued Short-term Benefit Liability (0.1) (0.1) —  —  Employee Benefits and Pension Obligations – Accrued Long-term Benefit Liability (7.5) (17.2) —  —  Funded (Underfunded) Status $ (7.6) $ (17.3) $ 52.8  $ 39.8  301