We use our fiscal year end as the measurement date for all our defined benefit pension and other postretirement benefit plans. service) are charged to expense when incurred. Our postemploy- ment benefit plans are unfunded. Summarized financial information about defined benefit pension, other postretirement, and postemployment benefits plans is presented below: In Millions 2010 2009 2010 2009 2010 2009 Fiscal Year .................................................... Fiscal Year ............................................... Fiscal Year ............................................. Defined Benefit Pension Plans .................................................... Other Postretirement Benefit Plans ............................................... Postemployment Benefit Plans ............................................. ............................................................................................................................................................................................................................................................................................................................................................................................ Change in Plan Assets: Fair value at beginning of year $3,157.8 $ 4,128.7 $ 235.6 $ 349.6 Actual return on assets 535.9 (1,009.1) 41.0 (94.4) Employer contributions 17.1 220.2 0.1 0.1 Plan participant contributions 3.5 3.1 11.3 11.0 Benefits payments (182.6) (177.4) (3.7) (30.7) Foreign currency (1.9) (7.7) — — .................................................................................................................................................................................................................................................................................................................................... Fair value at end of year $3,529.8 $ 3,157.8 $ 284.3 $ 235.6 .................................................................................................................................................................................................................................................................................................................................... Change in Projected Benefit Obligation: Benefit obligation at beginning of year $3,167.3 $ 3,224.1 $ 852.0 $ 911.3 $ 112.5 $ 104.6 Service cost 70.9 76.5 12.9 14.2 7.2 6.5 Interest cost 230.3 215.4 61.6 61.2 5.6 4.9 Plan amendment 25.8 0.3 7.5 (1.3) — 2.3 Curtailment/other — — — — 10.6 8.4 Plan participant contributions 3.5 3.1 11.3 11.0 — — Medicare Part D reimbursements — — 4.7 4.7 — — Actuarial loss (gain) 716.4 (166.8) 168.1 (92.0) 11.8 1.6 Benefits payments (182.6) (177.4) (57.5) (57.8) (17.6) (15.6) Foreign currency (1.6) (7.9) — 0.7 0.2 (0.2) ............................................................................................................................................................................................................................................................................................................................................................................................ Projected benefit obligation at end of year $4,030.0 $ 3,167.3 $1,060.6 $ 852.0 $ 130.3 $ 112.5 ............................................................................................................................................................................................................................................................................................................................................................................................ Plan assets less than benefit obligation as of fiscal year end $ (500.2) $ (9.5) $ (776.3) $(616.4) $(130.3) $(112.5) The accumulated benefit obligation for all defined benefit plans was $3,620.3 million as of May 30, 2010, and $2,885.3 million as of May 31, 2009. Amounts recognized in accumulated other comprehensive loss as of May 30, 2010, and May 31, 2009, are as follows: In Millions 2010 2009 2010 2009 2010 2009 2010 2009 Fiscal Year ...................................................... Fiscal Year ............................................. Fiscal Year ....................................... Fiscal Year ...................................................... Defined Benefit Pension Plans ...................................................... Other Postretirement Benefit Plans ............................................. Postemployment Benefit Plans ....................................... Total ...................................................... ............................................................................................................................................................................................................................................................................................................................................................................................ Net actuarial loss $(1,369.9) $(1,028.2) $(225.2) $(130.3) $(15.9) $ (9.7) $(1,611.0) $(1,168.2) Prior service (costs) credits (41.3) (29.6) 1.0 6.8 (7.2) (7.5) (47.5) (30.3) ............................................................................................................................................................................................................................................................................................................................................................................................ Amounts recorded in accumulated other comprehensive loss $(1,411.2) $(1,057.8) $(224.2) $(123.5) $(23.1) $(17.2) $(1,658.5) $(1,198.5) General Mills 72