2.2.0.7 false RETIREMENT BENEFITS 10901 - Disclosure - RETIREMENT BENEFITS true false false false 1 USD false false Unit1 Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 Unit13 Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 $ 5 Retirement Benefits 3 us-gaap_PensionAndOtherPostretirementBenefitsDisclosureTextBlock us-gaap true na duration No definition available. false false false false false false false false false false false terselabel false 1 false false false false 0 0 <div> <div style="font-family: 'Times New Roman',Times,serif;"> <div style="margin-top: 12pt; font-size: 10pt;" align="left"><b>9: RETIREMENT BENEFITS</b> </div> <div style="margin-top: 6pt; font-size: 10pt;" align="left">CMS Energy and Consumers provide Pension Plan, OPEB, and other retirement benefit plans to employees. </div> <div style="margin-top: 6pt; font-size: 10pt;" align="left">The following tables show the costs and other changes in plan assets and benefit obligations incurred in CMS Energy's and Consumers' retirement benefits plans: </div> <div align="center"> <table style="font-size: 10pt;" border="0" cellspacing="0" cellpadding="0" width="100%"> <tr valign="bottom"><td width="52%"> </td> <td width="5%"> </td> <td width="3%"> </td> <td width="1%"> </td> <td width="3%"> </td> <td width="5%"> </td> <td width="3%"> </td> <td width="1%"> </td> <td width="3%"> </td> <td width="5%"> </td> <td width="3%"> </td> <td width="1%"> </td> <td width="3%"> </td> <td width="5%"> </td> <td width="3%"> </td> <td width="1%"> </td> <td width="3%"> </td></tr> <tr style="font-size: 8pt;" valign="bottom"><td style="border-bottom: #000000 1px solid;" colspan="17" nowrap="nowrap" align="right">In Millions</td></tr> <tr style="font-size: 8pt;" valign="bottom"><td> </td> <td> </td> <td style="border-bottom: #000000 0px solid;" colspan="15" nowrap="nowrap" align="center">Pension</td></tr> <tr style="font-size: 8pt;" valign="bottom"><td> </td> <td> </td> <td style="border-bottom: #000000 0px solid;" colspan="7" nowrap="nowrap" align="center">Three Months Ended</td> <td> </td> <td style="border-bottom: #000000 0px solid;" colspan="7" nowrap="nowrap" align="center">Six Months Ended</td></tr> <tr style="font-size: 8pt;" valign="bottom"><td nowrap="nowrap" align="left">June 30</td> <td> </td> <td colspan="3" nowrap="nowrap" align="center">2010</td> <td> </td> <td colspan="3" nowrap="nowrap" align="center">2009</td> <td> </td> <td colspan="3" nowrap="nowrap" align="center">2010</td> <td> </td> <td colspan="3" nowrap="nowrap" align="center">2009</td></tr> <tr style="font-size: 1px;"><td style="border-top: #000000 1px solid;" colspan="17" align="left"> </td></tr> <tr style="background: #cceeff;" valign="bottom"><td> <div style="text-indent: -15px; margin-left: 15px;"><font style="font-variant: small-caps;" class="_mt"><b>CMS Energy, including Consumers</b></font></div></td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;">Service cost</div></td> <td> </td> <td align="right">$</td> <td align="right">11</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">10</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">22</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">20</td> <td> </td></tr> <tr style="background: #cceeff;" valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;">Interest expense</div></td> <td> </td> <td> </td> <td align="right">25</td> <td> </td> <td> </td> <td> </td> <td align="right">24</td> <td> </td> <td> </td> <td> </td> <td align="right">49</td> <td> </td> <td> </td> <td> </td> <td align="right">48</td> <td> </td></tr> <tr valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;">Expected return on plan assets</div></td> <td> </td> <td nowrap="nowrap" align="right"> </td> <td align="right">(23</td> <td nowrap="nowrap">)</td> <td> </td> <td nowrap="nowrap" align="right"> </td> <td align="right">(22</td> <td nowrap="nowrap">)</td> <td> </td> <td nowrap="nowrap" align="right"> </td> <td align="right">(46</td> <td nowrap="nowrap">)</td> <td> </td> <td nowrap="nowrap" align="right"> </td> <td align="right">(43</td> <td nowrap="nowrap">)</td></tr> <tr style="background: #cceeff;" valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;"><i>Amortization of:</i></div></td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr valign="bottom"><td> <div style="text-indent: -15px; margin-left: 45px;">Net loss</div></td> <td> </td> <td> </td> <td align="right">13</td> <td> </td> <td> </td> <td> </td> <td align="right">11</td> <td> </td> <td> </td> <td> </td> <td align="right">26</td> <td> </td> <td> </td> <td> </td> <td align="right">21</td> <td> </td></tr> <tr style="background: #cceeff;" valign="bottom"><td> <div style="text-indent: -15px; margin-left: 45px;">Prior service cost</div></td> <td> </td> <td> </td> <td align="right">1</td> <td> </td> <td> </td> <td> </td> <td align="right">1</td> <td> </td> <td> </td> <td> </td> <td align="right">3</td> <td> </td> <td> </td> <td> </td> <td align="right">3</td> <td> </td></tr> <tr style="font-size: 1px;"><td> </td> <td> </td> <td style="border-top: #000000 1px solid;" colspan="15" align="left"> </td></tr> <tr valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;">Net periodic cost</div></td> <td> </td> <td align="right">$</td> <td align="right">27</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">24</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">54</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">49</td> <td> </td></tr> <tr style="background: #cceeff;" valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;">Regulatory adjustment</div></td> <td> </td> <td> </td> <td align="right">21</td> <td> </td> <td> </td> <td> </td> <td align="right">—</td> <td> </td> <td> </td> <td> </td> <td align="right">23</td> <td> </td> <td> </td> <td> </td> <td align="right">—</td> <td> </td></tr> <tr style="font-size: 1px;"><td> </td> <td> </td> <td style="border-top: #000000 1px solid;" colspan="15" align="left"> </td></tr> <tr valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;">Net periodic cost after regulatory adjustment</div></td> <td> </td> <td align="right">$</td> <td align="right">48</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">24</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">77</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">49</td> <td> </td></tr> <tr style="font-size: 1px;"><td style="border-top: #000000 3px double;" colspan="17" align="left"> </td></tr> <tr style="background: #cceeff;" valign="bottom"><td> <div style="text-indent: -15px; margin-left: 15px;"><font style="font-variant: small-caps;" class="_mt"><b>Consumers</b></font></div></td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;">Service cost</div></td> <td> </td> <td align="right">$</td> <td align="right">10</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">10</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">21</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">20</td> <td> </td></tr> <tr style="background: #cceeff;" valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;">Interest expense</div></td> <td> </td> <td> </td> <td align="right">24</td> <td> </td> <td> </td> <td> </td> <td align="right">23</td> <td> </td> <td> </td> <td> </td> <td align="right">48</td> <td> </td> <td> </td> <td> </td> <td align="right">46</td> <td> </td></tr> <tr valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;">Expected return on plan assets</div></td> <td> </td> <td nowrap="nowrap" align="right"> </td> <td align="right">(22</td> <td nowrap="nowrap">)</td> <td> </td> <td nowrap="nowrap" align="right"> </td> <td align="right">(22</td> <td nowrap="nowrap">)</td> <td> </td> <td nowrap="nowrap" align="right"> </td> <td align="right">(45</td> <td nowrap="nowrap">)</td> <td> </td> <td nowrap="nowrap" align="right"> </td> <td align="right">(42</td> <td nowrap="nowrap">)</td></tr> <tr style="background: #cceeff;" valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;"><i>Amortization of:</i></div></td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr valign="bottom"><td> <div style="text-indent: -15px; margin-left: 45px;">Net loss</div></td> <td> </td> <td> </td> <td align="right">13</td> <td> </td> <td> </td> <td> </td> <td align="right">10</td> <td> </td> <td> </td> <td> </td> <td align="right">25</td> <td> </td> <td> </td> <td> </td> <td align="right">20</td> <td> </td></tr> <tr style="background: #cceeff;" valign="bottom"><td> <div style="text-indent: -15px; margin-left: 45px;">Prior service cost</div></td> <td> </td> <td> </td> <td align="right">1</td> <td> </td> <td> </td> <td> </td> <td align="right">2</td> <td> </td> <td> </td> <td> </td> <td align="right">3</td> <td> </td> <td> </td> <td> </td> <td align="right">3</td> <td> </td></tr> <tr style="font-size: 1px;"><td> </td> <td> </td> <td style="border-top: #000000 1px solid;" colspan="15" align="left"> </td></tr> <tr valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;">Net periodic cost</div></td> <td> </td> <td align="right">$</td> <td align="right">26</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">23</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">52</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">47</td> <td> </td></tr> <tr style="background: #cceeff;" valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;">Regulatory adjustments (a)</div></td> <td> </td> <td> </td> <td align="right">21</td> <td> </td> <td> </td> <td> </td> <td align="right">—</td> <td> </td> <td> </td> <td> </td> <td align="right">23</td> <td> </td> <td> </td> <td> </td> <td align="right">—</td> <td> </td></tr> <tr style="font-size: 1px;"><td> </td> <td> </td> <td style="border-top: #000000 1px solid;" colspan="15" align="left"> </td></tr> <tr valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;">Net periodic cost after regulatory adjustment</div></td> <td> </td> <td align="right">$</td> <td align="right">47</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">23</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">75</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">47</td> <td> </td></tr> <tr style="font-size: 1px;"><td style="border-top: #000000 3px double;" colspan="17" align="left"> </td></tr></table></div> <div style="margin-top: 3pt;"> <table style="font-size: 10pt;" border="0" cellspacing="0" cellpadding="0" width="100%"> <tr><td width="3%"> </td> <td width="1%"> </td> <td width="96"> </td></tr> <tr valign="top"><td nowrap="nowrap" align="left">(a)</td> <td> </td> <td>Regulatory adjustments are the differences between amounts included in rates and the periodic benefit cost calculated.</td></tr></table></div> <div style="margin-top: 6pt; font-size: 10pt;" align="left">CMS Energy's and Consumers' expected long-term rate of return on plan assets is eight percent. For the six months ended June 30, 2010, the actual return on Pension Plan assets was a negative 0.5 percent, and for 2009 the actual return was 21 percent. The expected rate of return is an assumption about long-term asset performance that CMS Energy and Consumers review annually for reasonableness and appropriateness. </div></div> <div style="font-family: 'Times New Roman',Times,serif;"> <div align="center"> <table style="font-size: 10pt;" border="0" cellspacing="0" cellpadding="0" width="100%"> <tr valign="bottom"><td width="52%"> </td> <td width="5%"> </td> <td width="3%"> </td> <td width="1%"> </td> <td width="3%"> </td> <td width="5%"> </td> <td width="3%"> </td> <td width="1%"> </td> <td width="3%"> </td> <td width="5%"> </td> <td width="3%"> </td> <td width="1%"> </td> <td width="3%"> </td> <td width="5%"> </td> <td width="3%"> </td> <td width="1%"> </td> <td width="3%"> </td></tr> <tr style="font-size: 8pt;" valign="bottom"><td style="border-bottom: #000000 1px solid;" colspan="17" nowrap="nowrap" align="right">In Millions</td></tr> <tr style="font-size: 8pt;" valign="bottom"><td> </td> <td> </td> <td style="border-bottom: #000000 0px solid;" colspan="15" nowrap="nowrap" align="center">OPEB</td></tr> <tr style="font-size: 8pt;" valign="bottom"><td style="border-bottom: #000000 1px solid;"> </td> <td style="border-bottom: #000000 1px solid;"> </td> <td style="border-bottom: #000000 1px solid;" colspan="7" nowrap="nowrap" align="center">Three Months Ended</td> <td style="border-bottom: #000000 1px solid;"> </td> <td style="border-bottom: #000000 1px solid;" colspan="7" nowrap="nowrap" align="center">Six Months Ended</td></tr> <tr style="font-size: 8pt;" valign="bottom"><td nowrap="nowrap" align="left">June 30</td> <td> </td> <td colspan="3" nowrap="nowrap" align="center">2010</td> <td> </td> <td colspan="3" nowrap="nowrap" align="center">2009</td> <td> </td> <td colspan="3" nowrap="nowrap" align="center">2010</td> <td> </td> <td colspan="3" nowrap="nowrap" align="center">2009</td></tr> <tr style="font-size: 1px;"><td style="border-top: #000000 1px solid;" colspan="17" align="left"> </td></tr> <tr style="background: #cceeff;" valign="bottom"><td> <div style="text-indent: -15px; margin-left: 15px;"><font style="font-variant: small-caps;" class="_mt"><b>CMS Energy, including Consumers</b></font></div></td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;">Service cost</div></td> <td> </td> <td align="right">$</td> <td align="right">6</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">7</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">13</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">13</td> <td> </td></tr> <tr style="background: #cceeff;" valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;">Interest expense</div></td> <td> </td> <td> </td> <td align="right">20</td> <td> </td> <td> </td> <td> </td> <td align="right">20</td> <td> </td> <td> </td> <td> </td> <td align="right">41</td> <td> </td> <td> </td> <td> </td> <td align="right">40</td> <td> </td></tr> <tr valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;">Expected return on plan assets</div></td> <td> </td> <td nowrap="nowrap" align="right"> </td> <td align="right">(14</td> <td nowrap="nowrap">)</td> <td> </td> <td nowrap="nowrap" align="right"> </td> <td align="right">(13</td> <td nowrap="nowrap">)</td> <td> </td> <td nowrap="nowrap" align="right"> </td> <td align="right">(29</td> <td nowrap="nowrap">)</td> <td> </td> <td nowrap="nowrap" align="right"> </td> <td align="right">(26</td> <td nowrap="nowrap">)</td></tr> <tr style="background: #cceeff;" valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;"><i>Amortization of:</i></div></td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr valign="bottom"><td> <div style="text-indent: -15px; margin-left: 45px;">Net loss</div></td> <td> </td> <td> </td> <td align="right">8</td> <td> </td> <td> </td> <td> </td> <td align="right">9</td> <td> </td> <td> </td> <td> </td> <td align="right">16</td> <td> </td> <td> </td> <td> </td> <td align="right">17</td> <td> </td></tr> <tr style="background: #cceeff;" valign="bottom"><td> <div style="text-indent: -15px; margin-left: 45px;">Prior service credit</div></td> <td> </td> <td nowrap="nowrap" align="right"> </td> <td align="right">(5</td> <td nowrap="nowrap">)</td> <td> </td> <td nowrap="nowrap" align="right"> </td> <td align="right">(3</td> <td nowrap="nowrap">)</td> <td> </td> <td nowrap="nowrap" align="right"> </td> <td align="right">(7</td> <td nowrap="nowrap">)</td> <td> </td> <td nowrap="nowrap" align="right"> </td> <td align="right">(5</td> <td nowrap="nowrap">)</td></tr> <tr style="font-size: 1px;"><td> </td> <td> </td> <td style="border-top: #000000 1px solid;" colspan="15" nowrap="nowrap" align="left"> </td></tr> <tr valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;">Net periodic cost</div></td> <td> </td> <td align="right">$</td> <td align="right">15</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">20</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">34</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">39</td> <td> </td></tr> <tr style="background: #cceeff;" valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;">Regulatory adjustment</div></td> <td> </td> <td> </td> <td align="right">6</td> <td> </td> <td> </td> <td> </td> <td align="right">—</td> <td> </td> <td> </td> <td> </td> <td align="right">7</td> <td> </td> <td> </td> <td> </td> <td align="right">—</td> <td> </td></tr> <tr style="font-size: 1px;"><td> </td> <td> </td> <td style="border-top: #000000 1px solid;" colspan="15" align="left"> </td></tr> <tr valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;">Net periodic cost after regulatory adjustment</div></td> <td> </td> <td align="right">$</td> <td align="right">21</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">20</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">41</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">39</td> <td> </td></tr> <tr style="font-size: 1px;"><td style="border-top: #000000 3px double;" colspan="17" align="left"> </td></tr> <tr style="background: #cceeff;" valign="bottom"><td> <div style="text-indent: -15px; margin-left: 15px;"><font style="font-variant: small-caps;" class="_mt"><b>Consumers</b></font></div></td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;">Service cost</div></td> <td> </td> <td align="right">$</td> <td align="right">6</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">6</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">13</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">12</td> <td> </td></tr> <tr style="background: #cceeff;" valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;">Interest expense</div></td> <td> </td> <td> </td> <td align="right">20</td> <td> </td> <td> </td> <td> </td> <td align="right">19</td> <td> </td> <td> </td> <td> </td> <td align="right">40</td> <td> </td> <td> </td> <td> </td> <td align="right">39</td> <td> </td></tr> <tr valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;">Expected return on plan assets</div></td> <td> </td> <td nowrap="nowrap" align="right"> </td> <td align="right">(14</td> <td nowrap="nowrap">)</td> <td> </td> <td nowrap="nowrap" align="right"> </td> <td align="right">(12</td> <td nowrap="nowrap">)</td> <td> </td> <td nowrap="nowrap" align="right"> </td> <td align="right">(28</td> <td nowrap="nowrap">)</td> <td> </td> <td nowrap="nowrap" align="right"> </td> <td align="right">(24</td> <td nowrap="nowrap">)</td></tr> <tr style="background: #cceeff;" valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;"><i>Amortization of:</i></div></td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> <tr valign="bottom"><td> <div style="text-indent: -15px; margin-left: 45px;">Net loss</div></td> <td> </td> <td> </td> <td align="right">8</td> <td> </td> <td> </td> <td> </td> <td align="right">9</td> <td> </td> <td> </td> <td> </td> <td align="right">16</td> <td> </td> <td> </td> <td> </td> <td align="right">17</td> <td> </td></tr> <tr style="background: #cceeff;" valign="bottom"><td> <div style="text-indent: -15px; margin-left: 45px;">Prior service credit</div></td> <td> </td> <td nowrap="nowrap" align="right"> </td> <td align="right">(4</td> <td nowrap="nowrap">)</td> <td> </td> <td nowrap="nowrap" align="right"> </td> <td align="right">(3</td> <td nowrap="nowrap">)</td> <td> </td> <td nowrap="nowrap" align="right"> </td> <td align="right">(6</td> <td nowrap="nowrap">)</td> <td> </td> <td nowrap="nowrap" align="right"> </td> <td align="right">(5</td> <td nowrap="nowrap">)</td></tr> <tr style="font-size: 1px;"><td> </td> <td> </td> <td style="border-top: #000000 1px solid;" colspan="15" nowrap="nowrap" align="left"> </td></tr> <tr valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;">Net periodic cost</div></td> <td> </td> <td align="right">$</td> <td align="right">16</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">19</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">35</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">39</td> <td> </td></tr> <tr style="background: #cceeff;" valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;">Regulatory adjustments (a)</div></td> <td> </td> <td> </td> <td align="right">6</td> <td> </td> <td> </td> <td> </td> <td align="right">—</td> <td> </td> <td> </td> <td> </td> <td align="right">7</td> <td> </td> <td> </td> <td> </td> <td align="right">—</td> <td> </td></tr> <tr style="font-size: 1px;"><td> </td> <td> </td> <td style="border-top: #000000 1px solid;" colspan="15" align="left"> </td></tr> <tr valign="bottom"><td> <div style="text-indent: -15px; margin-left: 30px;">Net periodic cost after regulatory adjustment</div></td> <td> </td> <td align="right">$</td> <td align="right">22</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">19</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">42</td> <td> </td> <td> </td> <td align="right">$</td> <td align="right">39</td> <td> </td></tr> <tr style="font-size: 1px;"><td style="border-top: #000000 3px double;" colspan="17" align="left"> </td></tr></table></div> <div style="margin-top: 3pt;"> <table style="font-size: 10pt;" border="0" cellspacing="0" cellpadding="0" width="100%"> <tr><td width="3%"> </td> <td width="1%"> </td> <td width="96"> </td></tr> <tr valign="top"><td nowrap="nowrap" align="left">(a)</td> <td> </td> <td>Regulatory adjustments are the differences between amounts included in rates and the periodic benefit cost calculated.</td></tr></table></div> <div style="margin-top: 6pt; font-size: 10pt;" align="left">In February 2010, the MPSC issued an order in Consumers' GCR case that allowed Consumers to collect a one-time surcharge under a Pension Plan and OPEB equalization mechanism. For the six months ended June 30, 2010, Consumers collected $2 million of Pension Plan and $1 million of OPEB surcharge revenue in gas rates. Consumers recorded a reduction of $3 million of equalization regulatory assets on its Consolidated Balance Sheets and an increase of $3 million of expense on its Consolidated Statements of Income. Thus, Consumers' collection of the equalization mechanism surcharge had no impact on net income for the six months ended June 30, 2010. </div> <div style="margin-top: 6pt; font-size: 10pt;" align="left">In April 2010, the MPSC issued an order in Consumers' PSCR case that allowed Consumers to collect a one-time surcharge under a Pension Plan and OPEB equalization mechanism. For the six months ended June 30, 2010, Consumers collected $21 million of Pension Plan and $6 million of OPEB surcharge revenue in gas rates. Consumers recorded a reduction of $27 million of equalization regulatory assets on its Consolidated Balance Sheets and an increase of $27 million of expense on its Consolidated Statements of Income. Thus, Consumers' collection of the equalization mechanism surcharge had no impact on net income for the six months ended June 30, 2010. </div></div> <div style="font-family: 'Times New Roman',Times,serif;"> <div style="margin-top: 6pt; font-size: 10pt;" align="left">CMS Energy and Consumers remeasured their OPEB obligations at April 30, 2010 to incorporate the effects of a new collective bargaining agreement reached between the Union and Consumers. The OPEB plan remeasurement decreased CMS Energy's OPEB liability by $95 million, OPEB regulatory asset by $93 million, and AOCL by $2 million, and will result in a decrease in benefit costs of $14 million for 2010. The OPEB plan remeasurement decreased Consumers' OPEB liability and OPEB regulatory asset by $93 million each, and will result in a decrease in benefit costs of $13 million for 2010. With the plan remeasurement, the discount rate was reduced from 6.0 percent at December 31, 2009 to 5.85 percent at April 30, 2010. </div> <div style="margin-top: 6pt; font-size: 10pt;" align="left">In March 2010, CMS Energy contributed $100 million to its pension fund, which included a contribution of $97 million by Consumers. In February 2010, CMS Energy contributed $17 million to its SERP fund, which included a contribution of $11 million by Consumers. </div></div> </div> 9: RETIREMENT BENEFITS CMS Energy and Consumers provide Pension Plan, OPEB, and other retirement benefit plans to employees. The following tables show the false false false us-types:textBlockItemType textblock Description containing the entire pension and other postretirement benefits disclosure as a single block of text. 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