Note 11 — Post-Employment Benefits

Retirement plans consist of defined benefit, defined contribution, and medical and dental plans. Net cost recognized in continuing operations for the three months and six months ended June 30 for Abbott’s major defined benefit plans and post-employment medical and dental benefit plans is as follows:

	Defined Benefit Plans												Medical and Dental Plans
	Three Months						Six Months						Three Months						Six Months
	Ended June 30						Ended June 30						Ended June 30						Ended June 30
(in millions)	2014			2013			2014			2013			2014			2013			2014			2013
Service cost — benefits earned during the period	$	62		$	76		$	128		$	152		$	9		$	11		$	18		$	23
Interest cost on projected benefit obligations	75			66			152			132			16			15			32			30
Expected return on plan assets	(113		)	(94		)	(226		)	(187		)	(9		)	(9		)	(19		)	(18		)
Net amortization of:
Actuarial loss, net	24			40			49			80			4			8			9			16
Prior service cost (credit)	—			1			1			2			(9		)	(8		)	(18		)	(16		)
Net Cost	$	48		$	89		$	104		$	179		$	11		$	17		$	22		$	35

Abbott funds its domestic defined benefit plans according to IRS funding limitations. International pension plans are funded according to similar regulations. In the first six months of 2014 and 2013, $330 million and $320 million, respectively, were contributed to defined benefit plans and $40 million was contributed to the post-employment medical and dental benefit plans in the first six months of each fiscal year.