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10. EMPLOYEE BENEFIT PLANS

ÌýÌýÌýÌýÌýÌýÌýÌýComponents of the net periodic benefit costs for the three and nine months ended SeptemberÌý30, 2013 and 2012 were as follows (dollars in millions):

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ÌýÌýÌýÌýÌýÌýÌýÌýDuring the first quarter of 2012, certain U.K. pension plans were closed to new entrants. For existing participants, benefits will only grow as a result of increases in pay. Defined contribution plans were established to replace these pension plans for future benefit accruals. This change did not have a significant impact on our pension liability.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring 2012, a certain U.S. pension plan formula was converted from an average pay design to a cash balance plan design. The existing defined contribution plan match was enhanced to offset this reduction in benefits. In connection with this plan change, we reduced our pension liability by approximately $23Ìýmillion with a corresponding offset to other comprehensive income during the nine months ended SeptemberÌý30, 2012.

ÌýÌýÌýÌýÌýÌýÌýÌýDuring the nine months ended SeptemberÌý30, 2013 and 2012, we made contributions to our pension and other postretirement benefit plans of $130Ìýmillion and $124Ìýmillion, respectively. During the remainder of 2013, we expect to contribute an additional amount of approximately $36Ìýmillion to these plans.

ÌýÌýÌýÌýÌýÌýÌýÌýIn connection with employee terminations in Switzerland related to restructuring programs, we recorded a noncash pension settlement loss of $6Ìýmillion in the third quarter of 2013.