The impacts of reinsurance on our reserve for claims and claims expense at December 31 are summarized in the following table, net of allowances we have established for uncollectible amounts.
## Table 0 ##
Reinsurance recoverables include an estimate of the amount of property-liability insurance claims and claims expense reserves that may be ceded under the terms of the reinsurance agreements, including incurred but not reported unpaid losses.
We calculate our ceded reinsurance estimate based on the terms of each applicable reinsurance agreement, including an estimate of how IBNR losses will ultimately be ceded under the agreement.
We also consider other limitations and coverage exclusions under our reinsurance agreements.
Accordingly, our estimate of reinsurance recoverables is subject to similar risks and uncertainties as our estimate of reserve for property-liability claims and claims expense.
We believe the recoverables are appropriately established; however, as our underlying reserves continue to develop, the amount ultimately recoverable may vary from amounts currently recorded.
We regularly evaluate the reinsurers and the respective amounts recoverable, and a provision for uncollectible reinsurance is recorded if needed.
The establishment of reinsurance recoverables and the related allowance for uncollectible reinsurance is also an inherently uncertain process involving estimates.
Changes in estimates could result in additional changes to the Consolidated Statements of Operations.
The allowance for uncollectible reinsurance relates to Discontinued Lines and Coverages reinsurance recoverables and was $142 million and $168 million at December 31, 2009 and 2008, respectively.
These amounts represent 16.2% and 16.9%, respectively, of the related reinsurance recoverable balances.
The allowance is based upon our ongoing review of amounts outstanding, length of collection periods, changes in reinsurer credit standing, and other relevant factors.
In addition, in the ordinary course of business, we may become involved in coverage disputes with certain of our reinsurers which may ultimately result in lawsuits and arbitrations brought by or against such reinsurers to determine the parties’ rights and obligations under the various reinsurance agreements.
We employ dedicated specialists to manage reinsurance collections and disputes.
We also consider recent developments in commutation activity between reinsurers and cedants, and recent trends in arbitration and litigation outcomes in disputes between cedants and reinsurers in seeking to maximize our reinsurance recoveries.
Adverse developments in the insurance industry have led to a decline in the financial strength of some of our reinsurance carriers, causing amounts recoverable from them and future claims ceded to them to be considered a higher risk.
There has also been consolidation activity in the industry, which causes reinsurance risk across the industry to be concentrated among fewer companies.
In addition, over the last several years the industry has increasingly segregated asbestos, environmental, and other discontinued lines exposures into separate legal entities with dedicated capital.
Regulatory bodies in certain cases have supported these actions.
We are unable to determine the impact, if any, that these developments will have on the collectability of reinsurance recoverables in the future.
18.
GOODWILL AND INTANGIBLE ASSETS Goodwill The changes in Goodwill during 2009 and 2010 were as follows:
## Table 1 ##
The changes in Goodwill by segment during 2009 and 2010 were as follows:
## Table 2 ##
(1) Other changes in Goodwill primarily reflect foreign exchange effects on non-dollar-denominated goodwill, as well as purchase accounting adjustments.
Goodwill impairment testing is performed at a level below the business segments (referred to as a reporting unit).
The reporting unit structure in 2010 is consistent with those reporting units identified in the second quarter of 2009 as a result of the change in organizational structure.
During 2010, goodwill was allocated to disposals and tested for impairment for each of the reporting units.
The Company performed goodwill impairment testing for all reporting units as of July 1, 2010.
Additionally, an interim goodwill impairment test was performed for the Brokerage and Asset Management and Local Consumer Lending—Cards reporting units as of May 1, 2010 and May 31, 2010, respectively.
No goodwill was written off due to impairment in 2009 and 2010.
During 2008, the share prices of financial stocks continued to be very volatile and were under considerable pressure in sustained turbulent markets.
In such an environment, Citigroup’s market capitalization remained below book value for most of the period and the Company performed goodwill impairment testing for all reporting units as of February 28, 2008, July 1, 2008 and December 31, 2008.
As of December 31, 2008, there was an indication of impairment in the North America Regional Consumer Banking, Latin America Consumer Banking and Local Consumer Lending—Other reporting units and, accordingly, the second step of testing was performed on these reporting units.
Based on the results of the second step of testing at December 31, 2008, the Company recorded a $9.6billion pretax ($8.7billion after tax) goodwill impairment charge in the fourth quarter of 2008, representing most of the goodwill allocated to these reporting units.
The impairment was composed of a $2.3billion pretax charge ($2.0billion after tax) related to North America Regional Consumer Banking, a $4.3billion pretax charge ($4.1billion after tax) related to Latin America Regional Consumer Banking and a $3.0billion pretax charge ($2.6billion after tax) related to Local Consumer Lending—Other.
EDWARDS LIFESCIENCES CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued) 16.
INCOME TAXES (Continued) A reconciliation of the beginning and ending amount of uncertain tax positions, excluding interest, penalties, and foreign exchange, is as follows (in millions):
## Table 3 ##
The Company recognizes interest and penalties, if any, related to uncertain tax positions in the provision for income taxes.
As of December 31, 2016, the Company had accrued $14.7 million (net of $10.8 million tax benefit) of interest related to uncertain tax positions, and as of December 31, 2015, the Company had accrued $10.7 million (net of $7.6 million tax benefit) of interest related to uncertain tax positions.
During 2016, 2015, and 2014, the Company recognized interest expense, net of tax benefit, of $4.0 million, $3.9 million, and $2.3 million, respectively, in ‘‘Provision for Income Taxes’’ on the consolidated statements of operations.
The Company strives to resolve open matters with each tax authority at the examination level and could reach agreement with a tax authority at any time.
While the Company has accrued for matters it believes are more likely than not to require settlement, the final outcome with a tax authority may result in a tax liability that is more or less than that reflected in the consolidated financial statements.
Furthermore, the Company may later decide to challenge any assessments, if made, and may exercise its right to appeal.
The uncertain tax positions are reviewed quarterly and adjusted as events occur that affect potential liabilities for additional taxes, such as lapsing of applicable statutes of limitations, proposed assessments by tax authorities, negotiations between tax authorities, identification of new issues, and issuance of new legislation, regulations, or case law.
Management believes that adequate amounts of tax and related penalty and interest have been provided in income tax expense for any adjustments that may result from these uncertain tax positions.
At December 31, 2016, all material state, local, and foreign income tax matters have been concluded for years through 2008.
The Internal Revenue Service (‘‘IRS’’) has substantially completed its fieldwork for the 2009 through 2012 tax years.
However, the audits are currently in suspense pending a final determination with respect to a pending application for an Advance Pricing Agreement (‘‘APA’’).
The IRS began its examination of the 2014 tax year during the fourth quarter of 2016.
The Company has been pursuing an APA between the Switzerland and United States governments for the years 2009 through 2013 covering transfer pricing matters with the possibility of a roll-forward of the results to subsequent years.
These discussions remain ongoing as of December 31, 2016.
These transfer pricing matters are significant to the Company’s consolidated financial statements as the disputed amounts are material, and the final outcome is uncertain.
The Company continues to believe its positions are supportable.
During 2014, the Company filed with the IRS a request for a pre-filing agreement associated with a tax return filing position on a portion of the litigation settlement payment received in May 2014 (see Note 3).
During the first quarter of 2015, the IRS accepted the Company’s request into the pre-filing agreement
The identifiable intangible assets acquired in connection with the Temple-Inland acquisition included the following:
## Table 4 ##
In connection with the purchase price allocation, inventories were written up by approximately $20 million before taxes ($12 million after taxes) to their estimated fair value.
As the related inventories were sold in the 2012 first quarter, this amount was expensed in Cost of products sold for the quarter.
Additionally, Selling and administrative expenses for the years ended December 31, 2014, 2013 and 2012 included $16 million before taxes ($10 million after taxes), $62 million before taxes ($38 million after taxes), and $164 million ($105 million after taxes) respectively, in charges for integration costs associated with the acquisition.
The following unaudited pro forma information for the year ended December 31, 2012 represents the results of operations of International Paper as if the TempleInland acquisition had occurred on January 1, 2012.
This information is based on historical results of operations, adjusted for certain acquisition accounting adjustments and does not purport to represent International Paper’s actual results of operations as if the transaction described above would have occurred as of January 1, 2012, nor is it necessarily indicative of future results.
## Table 5 ##
(a) Attributable to International Paper Company common shareholders.
NOTE 7 DIVESTITURES / SPINOFF DISCONTINUED OPERATIONS 2014: On July 1, 2014, International Paper completed the spinoff of its distribution business, xpedx, which subsequently merged with Unisource Worldwide, Inc. , with the combined companies now operating as Veritiv Corporation (Veritiv).
The xpedx business had historically represented the Company's Distribution reportable segment.
The spinoff was accomplished by the contribution of the xpedx business to Veritiv and the distribution of 8,160,000 shares of Veritiv common stock on a pro-rata basis to International Paper shareholders.
International Paper received a payment of approximately $411 million, financed with new debt in Veritiv's capital structure.
All current and historical operating results for xpedx are included in Discontinued operations, net of tax, in the accompanying consolidated statement of operations.
The following summarizes the major classes of line items comprising Earnings (Loss) Before Income Taxes and Equity Earnings reconciled to Discontinued Operations, net of tax, related to the xpedx spinoff for all periods presented in the consolidated statement of operations:

<table><tr><td> ($ in millions)    </td><td colspan="2"> Reserve for Property-Liability insurance claims and claims expense</td><td colspan="2"> Reinsurance recoverables, net</td></tr><tr><td> </td><td> 2009</td><td> 2008</td><td> 2009</td><td> 2008</td></tr><tr><td>Industry pools and facilities</td><td>$2,000</td><td>$2,012</td><td>$1,408</td><td>$1,442</td></tr><tr><td>Asbestos and environmental</td><td>2,027</td><td>2,183</td><td>683</td><td>795</td></tr><tr><td>Other including allowance for future uncollectible reinsurance recoverables</td><td>15,140</td><td>15,261</td><td>121</td><td>116</td></tr><tr><td>Total Property-Liability</td><td>$19,167</td><td>$19,456</td><td>$2,212</td><td>$2,353</td></tr></table>
<table><tr><td>Balance at December 31, 2008</td><td>$27,132</td></tr><tr><td>Sale of Smith Barney</td><td>$-1,146</td></tr><tr><td>Sale of Nikko Cordial Securities</td><td>-558</td></tr><tr><td>Sale of Nikko Asset Management</td><td>-433</td></tr><tr><td>Foreign exchange translation</td><td>547</td></tr><tr><td>Smaller acquisitions/divestitures, purchase accounting adjustments and other</td><td>-150</td></tr><tr><td>Balance at December 31, 2009</td><td>$25,392</td></tr><tr><td>Foreign exchange translation</td><td>$685</td></tr><tr><td>Smaller acquisitions/divestitures, purchase accounting adjustments and other</td><td>75</td></tr><tr><td>Balance at December 31, 2010</td><td>$26,152</td></tr></table>
<table><tr><td>In millions of dollars</td><td>Regional Consumer Banking</td><td>Institutional Clients Group</td><td>Citi Holdings</td><td>Corporate/ Other</td><td>Total</td></tr><tr><td>Balance at December 31, 2008</td><td>$9,755</td><td>$10,503</td><td>$6,874</td><td>$—</td><td>$27,132</td></tr><tr><td>Goodwill acquired during 2009</td><td>$—</td><td>—</td><td>—</td><td>$—</td><td>$—</td></tr><tr><td>Goodwill disposed of during 2009</td><td>—</td><td>-39</td><td>-2,248</td><td>—</td><td>-2,287</td></tr><tr><td>Other-1</td><td>166</td><td>225</td><td>156</td><td>—</td><td>547</td></tr><tr><td>Balance at December 31, 2009</td><td>$9,921</td><td>$10,689</td><td>$4,782</td><td>$—</td><td>$25,392</td></tr><tr><td>Goodwill acquired during 2010</td><td>$—</td><td>$—</td><td>$—</td><td>$—</td><td>$—</td></tr><tr><td>Goodwill disposed of during 2010</td><td>—</td><td>—</td><td>-102</td><td>—</td><td>-102</td></tr><tr><td>Other-1</td><td>780</td><td>137</td><td>-55</td><td>—</td><td>862</td></tr><tr><td>Balance at December 31, 2010</td><td>$10,701</td><td>$10,826</td><td>$4,625</td><td>$—</td><td>$26,152</td></tr></table>
<table><tr><td></td><td colspan="3">December 31,</td></tr><tr><td></td><td>2016</td><td>2015</td><td>2014</td></tr><tr><td>Uncertain gross tax positions, January 1</td><td>$216.1</td><td>$192.3</td><td>$127.7</td></tr><tr><td>Current year tax positions</td><td>29.0</td><td>29.6</td><td>75.9</td></tr><tr><td>Increase prior year tax positions</td><td>2.7</td><td>2.2</td><td>0.6</td></tr><tr><td>Decrease prior year tax positions</td><td>-0.9</td><td>-7.4</td><td>-10.5</td></tr><tr><td>Settlements</td><td>-0.3</td><td>-0.4</td><td>-1.0</td></tr><tr><td>Lapse of statutes of limitations</td><td>-1.1</td><td>-0.2</td><td>-0.4</td></tr><tr><td>Uncertain gross tax positions, December 31</td><td>$245.5</td><td>$216.1</td><td>$192.3</td></tr></table>
<table><tr><td>In millions</td><td rowspan="7">EstimatedFair Value $536 8 109 14 26</td><td rowspan="7">AverageRemainingUseful Life (at acquisitiondate) 12-17 years 5-10 years Indefinite 4-7 years 2 years</td></tr><tr><td>Asset Class:</td><td></td></tr><tr><td>Customer relationships</td></tr><tr><td>Developed technology</td></tr><tr><td>Tradenames</td></tr><tr><td>Favorable contracts</td></tr><tr><td>Non-compete agreement</td></tr><tr><td>Total</td><td>$693</td><td></td></tr></table>
<table><tr><td>In millions, except per share amounts</td><td>2012</td></tr><tr><td>Net sales</td><td>$28,125</td></tr><tr><td>Earnings (loss) from continuing operations (a)</td><td>805</td></tr><tr><td>Net earnings (loss) (a)</td><td>845</td></tr><tr><td>Diluted earnings (loss) from continuing operations per share (a)</td><td>1.82</td></tr><tr><td>Diluted net earnings (loss) per share (a)</td><td>1.92</td></tr></table>

Question: What is the sum of Balance at December 31, 2008, Balance at December 31, 2009 of Institutional Clients Group, and Balance at December 31, 2010 of Institutional Clients Group ?