The year-end status of these plans was as follows (in millions): 8 5 * For plans with both prepaid assets and accrued liabilities, prepaid assets have been netted with accrued liabilities for presentation on our Sector and Consolidated  Balance Sheets. Prior year presentation has been reclassified to conform to current presentation.  Pension Benefits  Health Care and  U.S. Plans  Non-U.S. Plans  Life Insurance  2004  2003  2004  2003  2004  2003 Change in Benefit Obligation Benefit obligation at January 1 $  40,463 $ 37,153 $  24,790 $ 20,698 $  32,362 $ 30,263 Service cost 636 600 554 492 542 521 Interest cost 2,445 2,442 1,332 1,170 1,965 2,004 Amendments - 1,282 118 5 2 (372) Separation programs 74 - 78 80 - - Plan participant contributions 42 39 144 134 31 28 Benefits paid (2,832) (2,697) (1,160) (1,018) (1,540) ( 1,419) Foreign exchange translation - - 1,944 3,269 86 12  Actuarial (gain)/loss 2,249 1,644 1,652 (40) 5,667 1,325 Benefit obligation at December 31 $  43,077 $ 40,463 $  29,452 $ 24,790 $  39,115 $ 32,362 Change in Plan Assets Fair value of plan assets at January 1 $  37,016 $ 29,877 $  16,548 $ 12,363 $ 3,565 $ 2,834 Actual return on plan assets 4,568 7,687 1,936 2,070 397 10 Company contributions 872 2,168 1,775 1,029 2,800 3,500 Plan participant contributions 42 39 144 134 - - Benefits paid (2,832) (2,697) (1,160) (1,018) (877) Foreign exchange translation - - 1,321 1,924 - - Visteon Promissory Notes/Other (38) (58) 31 46 (1,902) Fair value of plan assets at December 31 $  39,628 $ 37,016 $  20,595 $ 16,548 $ 6,762 $ 3,565 Funded status $  (3,449) $ (3,447) $  (8,857) $ (8,242) $  (32,353) $ (28,797) Unamortized prior service costs 3,146 3,640 853 790 (1,128)  (1,352)  Unamortized net (gains)/losses and other  4,838 3,917 8,794 7,122 16,054 11,075 Net amount recognized $ 4,535 $ 4,110 $ 790 $  (330) $  (17,427) $ (19,074) Amounts Recognized on the Balance Sheet Consisting of Assets/(Liabilities)  Prepaid assets* $ 2,460 $ 2,567 $ 1,566 $  182 $ - $  - Accrued liabilities* (2,643) (3,144) (5,364) (5,250)  (17,427)  (19,074) Intangible assets 2,517 2,916 526 874 - - Accumulated other comprehensive income  2,201 1,771 4,062 3,864 Net amount recognized $ 4,535 $ 4,110 $ 790 $  (330) $  (17,427) $ (19,074) Pension Plans in Which Accumulated Benefit Obligation Exceeds Plan Assets at December 31 Accumulated benefit obligation  $  23,583 $ 22,334 $  18,580 $ 21,145 Fair value of plan assets 20,940 19,378 13,145 15,832 Accumulated Benefit Obligation at December 31 $  41,096 $ 38,786 $  25,866 $ 21,797 Weighted Average Assumptions at December 31 Discount rate 5.75% 6.25% 5.18% 5.61% 5.75% 6.25% Expected return on assets 8.75% 8.75% 7.76% 8.38% 7.93% 6.20% Average rate of increase in compensation 4.50% 4.50% 4.00% 3.98% 4.50% 4.50% Initial health care cost trend rate - -  - - 9% 9% Ultimate health care cost trend rate - 5% 5% Year ultimate trend rate is reached - - - 2011 2010 NOTES TO THE FINANCIAL STATEMENTS