TYSON FOODS INC | 2013 | FY | 3

The following table provides a reconciliation of the changes in the plans’ benefit obligations, assets and funded status at September 28, 2013, and September 29, 2012:
 
 
 
 
 
 
 
 
 
in millions
 
 
Pension Benefits
 
Other Postretirement
 
Qualified
 
Non-Qualified
 
Benefits
 
2013

 
2012

 
2013

 
2012

 
2013

 
2012

Change in benefit obligation
 
 
 
 
 
 
 
 
 
 
 
Benefit obligation at beginning of year
$
101

 
$
99

 
$
81

 
$
62

 
$
64

 
$
44

Service cost
—

 
—

 
5

 
5

 
2

 
1

Interest cost
4

 
4

 
3

 
3

 
2

 
2

Plan participants’ contributions
—

 
—

 
—

 
—

 
1

 
1

Actuarial (gain)/loss
(9
)
 
5

 
(2
)
 
13

 
7

 
25

Benefits paid
(10
)
 
(7
)
 
(2
)
 
(2
)
 
(5
)
 
(9
)
Benefit obligation at end of year
86

 
101

 
85

 
81

 
71

 
64

Change in plan assets
 
 
 
 
 
 
 
 
 
 
 
Fair value of plan assets at beginning of year
86

 
74

 
—

 
—

 
—

 
—

Actual return on plan assets
3

 
13

 
—

 
—

 
—

 
—

Employer contributions
6

 
6

 
2

 
2

 
4

 
8

Plan participants’ contributions
—

 
—

 
—

 
—

 
1

 
1

Benefits paid
(10
)
 
(7
)
 
(2
)
 
(2
)
 
(5
)
 
(9
)
Fair value of plan assets at end of year
85

 
86

 
—

 
—

 
—

 
—

Funded status
$
(1
)
 
$
(15
)
 
$
(85
)
 
$
(81
)
 
$
(71
)
 
$
(64
)

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