Cummins Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

PENSION AND OTHER POSTRETIREMENT BENEFITS (Tables)

PENSION AND OTHER POSTRETIREMENT BENEFITS (Tables)

6 Months Ended

Jun. 26, 2011

PENSION AND OTHER POSTRETIREMENT BENEFITS

Cash contributions to pension and other postretirement benefit plans

		Three months ended						Six months ended
		June 26,			June 27,			June 26,			June 27,
In millions		2011			2010			2011			2010
Defined benefit pension and other postretirement plans:
Voluntary pension		$	35		$	35		$	70		$	95
Mandatory pension		5			5			11			56
Defined benefit pension contributions		40			40			81			151
Other postretirement plans		9			11			18			17
Total defined benefit plans		$	49		$	51		$	99		$	168
Defined contribution pension plans		$	13		$	12		$	37		$	23

Components of net periodic pension and other postretirement benefit cost

		Pension
		U.S. Plans						Non-U.S. Plans						Other Postretirement Benefits
		Three months ended
		June 26,			June 27,			June 26,			June 27,			June 26,			June 27,
In millions		2011			2010			2011			2010			2011			2010
Service cost		$	13		$	12		$	5		$	4		$			$
Interest cost		27			27			15			14			6			7
Expected return on plan assets		(38		)	(37		)	(19		)	(17		)
Amortization of prior service (credit) cost								1						(2		)	(2		)
Recognized net actuarial loss		10			9			3			5
Net periodic benefit cost		$	12		$	11		$	5		$	6		$	4		$	5

		Pension
		U.S. Plans						Non-U.S. Plans						Other Postretirement Benefits
		Six months ended
		June 26,			June 27,			June 26,			June 27,			June 26,			June 27,
In millions		2011			2010			2011			2010			2011			2010
Service cost		$	26		$	23		$	10		$	9		$			$
Interest cost		54			55			30			29			12			14
Expected return on plan assets		(76		)	(74		)	(37		)	(35		)
Amortization of prior service (credit) cost								1			1			(4		)	(4		)
Recognized net actuarial loss		20			18			6			9
Net periodic benefit cost		$	24		$	22		$	10		$	13		$	8		$	10