MetLife, Inc. Notes to the Consolidated Financial Statements — (Continued) Restructuring charges associated with restructuring plans related to the ALICO Acquisition are included in other expenses and are reported in Corporate & Other. Such restructuring charges included: Balance at January 1, ............................................................................ Restructuring charges ............................................................................ Cash payments ................................................................................. Balance at December 31, ......................................................................... Total restructuring charges incurred since inception of restructuring plans .................................... The Subsidiaries sponsor and/or administer various U.S. qualified and non-qualified defined benefit pension plans and other postretirement employee benefit plans covering employees and sales representatives who meet specified eligibility requirements. U.S. pension benefits are provided utilizing either a traditional formula or cash balance formula. The traditional formula provides benefits that are primarily based upon years of credited service and either final average or career average earnings. The cash balance formula utilizes hypothetical or notional accounts which credit participants with benefits equal to a percentage of eligible pay, as well as earnings credits, determined annually based upon the average annual rate of interest on 30-year U.S. Treasury securities, for each account balance. At December 31, 2012, the majority of active participants were accruing benefits under the cash balance formula; however, 90% of the Subsidiaries’ obligations result from benefits calculated with the traditional formula. The U.S. non-qualified pension plans provide supplemental benefits in excess of limits applicable to a qualified plan. The non-U.S. pension plans generally provide benefits based upon either years of credited service and earnings preceding-retirement or points earned on job grades and other factors in years of service. The Subsidiaries also provide certain postemployment benefits and certain postretirement medical and life insurance benefits for retired employees. Employees of the Subsidiaries who were hired prior to 2003 (or, in certain cases, rehired during or after 2003) and meet age and service criteria while working for one of the Subsidiaries may become eligible for these other postretirement benefits, at various levels, in accordance with the applicable plans. Virtually all retirees, or their beneficiaries, contribute a portion of the total costs of postretirement medical benefits. Employees hired after 2003 are not eligible for any employer subsidy for postretirement medical benefits. Pension and Other Postretirement Benefit Plans 18. Employee Benefit Plans MetLife, Inc. 181 Years Ended December 31, 2012 2011 2010 (In millions) $13 $10 $— 10 46 10 (21) (43) — $ 2 $13 $10 $66 $56 $10