The categorization of fair value measurements by input level for the assets in our OPEB plan is as follows: Note 9 - Employee Benefit Plans - Continued The fair value is represented by the actuarial present value of future cash flows of the contracts. Changes in our OPEB plan assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the years ended December 31, 2019 and 2018 are as follows: For the years ended December 31, 2019 and 2018, the actual return on plan assets relates solely to investments still held at the reporting date. There were no transfers into or out of Level 3 during 2019 or 2018. 174 Year Ended December 31, 2019 Beginning of Year Actual Return on Plan Assets Contributions Net Benefits and Expenses Paid End of Year (in millions of dollars) Life Insurance Contracts $ 10.1  $ 0.2  $ 10.8  $ (11.2) $ 9.9  Year Ended December 31, 2018 Beginning of Year Actual Return on Plan Assets Contributions Net Benefits and Expenses Paid End of Year (in millions of dollars) Life Insurance Contracts $ 10.5  $ 0.1  $ 10.6  $ (11.1) $ 10.1  December 31, 2019 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total (in millions of dollars) Assets Life Insurance Contracts $ —  $ —  $ 9.9  $ 9.9  December 31, 2018 Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total (in millions of dollars) Assets Life Insurance Contracts $ —  $ —  $ 10.1  $ 10.1  NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - Continued Unum Group and Subsidiaries