In addition, settlement losses were recorded in 2009, 2008 and 2007 on certain of its domestic and international pension plans.
Employee benefit plans are an exception to the recognition and fair value measurement principles in business combinations.
Employee benefit plan obligations are recognized and measured in accordance with the existing authoritative literature for accounting for benefit plans rather than at fair value.
Accordingly, the Company remeasured the benefit plans sponsored by Schering-Plough and recognized an asset or liability for the funded status of these plans as of the Merger date.
Summarized information about the changes in plan assets and benefit obligation, the funded status and the amounts recorded at December 31, 2009 and 2008 is as follows:
## Table 0 ##
The fair value of U. S.  pension plan assets included in the preceding table was $6.1 billion in 2009 and $3.5 billion in 2008.
The pension projected benefit obligation of U. S.  plans included in this table was $7.6 billion in 2009 and $4.6 billion in 2008.
The increase in the fair value and the pension projected benefit obligation of the U. S.  plans was primarily related to the Merger.
Approximately 42% of the Company’s pension projected benefit obligation relates to international defined benefit plans, of which each individual plan is not significant relative to the total benefit obligation.
the Company and sanofi-aventis.
In March 2010, sanofi-aventis exercised its option.
As part of the call option agreement, the value of Merial has been fixed at $8.0 billion.
The minimum total value to be received by the Company for contributing Intervet/Schering-Plough to the combined entity would be $9.25 billion (subject to customary transaction adjustments), consisting of a floor valuation of Intervet/Schering-Plough which is fixed at a minimum of $8.5 billion (which was subject to potential upward revision based on a valuation exercise by the two parties) and an additional payment by sanofi-aventis of $750 million.
Upon completion of the valuation exercise, the parties agreed that a future payment of $250 million would be made by sanofi-aventis to the Company in addition to the $750 million payment referred to above.
All payments, including adjustments for debt and certain other liabilities, will be made upon closing of the transaction.
The formation of this new animal health joint venture with sanofi-aventis is subject to execution of final agreements, regulatory review in the United States, Europe and other countries and other customary closing conditions.
On March 30, 2010, the parties signed the contribution agreement which obligates them, subject to regulatory approval, to form the joint venture.
The Company expects the transaction to close in the third quarter of 2011.
The Company’s agreement with sanofi-aventis provides that if the transaction has not been consummated by March 30, 2011 either party may terminate the proposed joint venture without paying a break-up fee or other penalty.
Merial sales were $1.8 billion for the period from January 1, 2009 until the September 17, 2009 divestiture date and $2.6 billion for 2008.
Sanofi Pasteur MSD In 1994, Old Merck and Pasteur Mérieux Connaught (now Sanofi Pasteur S. A. )
established an equally-owned joint venture to market vaccines in Europe and to collaborate in the development of combination vaccines for distribution in Europe.
Joint venture vaccine sales were $1.2 billion for 2010, $1.6 billion for 2009 and $1.9 billion for 2008.
Johnson & Johnson?Merck Consumer Pharmaceuticals Company In 1989, Old Merck formed a joint venture with Johnson & Johnson to develop and market a broad range of nonprescription medicines for U. S.  consumers.
This 50% owned venture was subsequently expanded into Canada.
Significant joint venture products are Pepcid AC, an over-the-counter form of the Company’s ulcer medication Pepcid, as well as Pepcid Complete, an over-the-counter product which combines the Company’s ulcer medication with antacids.
Sales of products marketed by the joint venture were $129 million for 2010, $203 million for 2009 and $212 million for 2008.
Investments in affiliates accounted for using the equity method, including the above joint ventures, totaled $494 million at December 31, 2010 and $881 million at December 31, 2009.
These amounts are reported in Other assets.
Amounts due from the above joint ventures included in Deferred income taxes and other current assets were $348 million at December 31, 2010 and $339 million at December 31, 2009.
Summarized information for those affiliates (excluding the MSP Partnership and AZLP disclosed separately above) is as follows:
## Table 1 ##
## Table 2 ##
(1) Includes information for Merial until divestiture on September 17, 2009.
1% limited partner interest.
Astra contributed the net assets of its wholly owned subsidiary, Astra USA, Inc. , to the Partnership in exchange for a 99% general partner interest.
The Partnership, renamed AstraZeneca LP (“AZLP”) upon Astra’s 1999 merger with Zeneca Group Plc, became the exclusive distributor of the products for which KBI retained rights.
While maintaining a 1% limited partner interest in AZLP, Merck has consent and protective rights intended to preserve its business and economic interests, including restrictions on the power of the general partner to make certain distributions or dispositions.
Furthermore, in limited events of default, additional rights will be granted to the Company, including powers to direct the actions of, or remove and replace, the Partnership’s chief executive officer and chief financial officer.
Merck earns ongoing revenue based on sales of KBI products and such revenue was $915 million, $1.2 billion and $1.3 billion in 2012, 2011 and 2010, respectively, primarily relating to sales of Nexium, as well as Prilosec.
In addition, Merck earns certain Partnership returns which are recorded in Equity income from affiliates.
Such returns include a priority return provided for in the Partnership Agreement, a preferential return representing Merck’s share of undistributed AZLP GAAP earnings, and a variable return related to the Company’s 1% limited partner interest.
These returns aggregated $621 million, $574 million and $546 million in 2012, 2011 and 2010, respectively.
In conjunction with the 1998 restructuring discussed above, Astra purchased an option (the “Asset Option”) for a payment of $443 million, which was recorded as deferred income, to buy Merck’s interest in the KBI products, excluding the gastrointestinal medicines Nexium and Prilosec (the “Non-PPI Products”).
In April 2010, AstraZeneca exercised the Asset Option.
Merck received $647 million from AstraZeneca representing the net present value as of March 31, 2008 of projected future pretax revenue to be received by Merck from the Non-PPI Products, which was recorded as a reduction to the Company’s investment in AZLP.
The Company recognized the $443 million of deferred income in 2010 as a component of Other (income) expense, net.
In addition, in 1998, Merck granted Astra an option to buy Merck’s common stock interest in KBI and, through it, Merck’s interest in Nexium and Prilosec as well as AZLP, exercisable in 2012.
In June 2012, Merck and AstraZeneca amended the 1998 option agreement.
The updated agreement eliminated AstraZeneca’s option to acquire Merck’s interest in KBI in 2012 and provides AstraZeneca a new option to acquire Merck’s interest in KBI in June 2014.
As a result of the amended agreement, Merck continues to record supply sales and equity income from the partnership.
In 2014, AstraZeneca has the option to purchase Merck’s interest in KBI based in part on the value of Merck’s interest in Nexium and Prilosec.
AstraZeneca’s option is exercisable between March 1, 2014 and April 30, 2014.
If AstraZeneca chooses to exercise this option, the closing date is expected to be June 30, 2014.
Under the amended agreement, AstraZeneca will make a payment to Merck upon closing of $327 million, reflecting an estimate of the fair value of Merck’s interest in Nexium and Prilosec.
This portion of the exercise price is subject to a true-up in 2018 based on actual sales from closing in 2014 to June 2018.
The exercise price will also include an additional amount equal to a multiple of ten times Merck’s average 1% annual profit allocation in the partnership for the three years prior to exercise.
The Company believes that it is likely that AstraZeneca will exercise its option in 2014.
If AstraZeneca exercises its option, the Company will no longer record equity income from AZLP and supply sales to AZLP will decline substantially.
Sanofi Pasteur MSD In 1994, Merck and Pasteur Mérieux Connaught (now Sanofi Pasteur S. A. )
established an equally-owned joint venture to market vaccines in Europe and to collaborate in the development of combination vaccines for distribution in Europe.
Sales of joint venture products were as follows:
## Table 3 ##
Table of Contents 127 A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
## Table 4 ##
(1) Amounts reflect the settlements with the IRS as discussed below.
If the Company were to recognize the unrecognized tax benefits of $3.4 billion at December 31, 2015, the income tax provision would reflect a favorable net impact of $3.2 billion.
The Company is under examination by numerous tax authorities in various jurisdictions globally.
The Company believes that it is reasonably possible that the total amount of unrecognized tax benefits as of December 31, 2015 could decrease by up to $1.2 billion in the next 12 months as a result of various audit closures, settlements or the expiration of the statute of limitations.
The ultimate finalization of the Company’s examinations with relevant taxing authorities can include formal administrative and legal proceedings, which could have a significant impact on the timing of the reversal of unrecognized tax benefits.
The Company believes that its reserves for uncertain tax positions are adequate to cover existing risks or exposures.
However, there is one item that is currently under discussion with the Internal Revenue Service (IRS) relating to the 2006 through 2008 examination.
The Company has concluded that its position should be sustained upon audit.
However, if this item were to result in an unfavorable outcome or settlement, it could have a material adverse impact on the Company’s financial position, liquidity and results of operations.
Interest and penalties associated with uncertain tax positions amounted to an expense of $102 million in 2015 and $9 million in 2014 and a benefit of $319 million in 2013.
These amounts reflect the beneficial impacts of various tax settlements, including those discussed below.
Liabilities for accrued interest and penalties were $766 million and $659 million as of December 31, 2015 and 2014, respectively.
The IRS is currently conducting examinations of the Company’s tax returns for the years 2006 through 2008, as well as 2010 and 2011.
Although the IRS’s examination of the Company’s 2002-2005 federal tax returns was concluded prior to 2015, one issue relating to a refund claim remained open.
During 2015, this issue was resolved and the Company received a refund of approximately $715 million, which exceeded the receivable previously recorded by the Company, resulting in a tax benefit of $410 million.
In addition, various state and foreign tax examinations are in progress.
For most of its other significant tax jurisdictions (both U. S.  state and foreign), the Company’s income tax returns are open for examination for the period 2003 through 2015.
In 2013, IRS finalized its examination of Schering-Plough’s 2007-2009 tax years.
The Company’s unrecognized tax benefits for the years under examination exceeded the adjustments related to this examination period and therefore the Company recorded a net $165 million tax provision benefit in 2013.
In 2013, the Company recorded an out-of-period net tax benefit of $160 million related to an open issue originally raised during the 2003-2006 IRS examination.
That issue was settled in the fourth quarter of 2012, with final resolution relating to interest owed being reached in the first quarter of 2013.
The Company’s unrecognized tax benefits related to this issue exceeded the settlement amount.
Management concluded that the exclusion of this benefit was not material to prior year financial statements.
At December 31, 2015, foreign earnings of $59.2 billion have been retained indefinitely by subsidiary companies for reinvestment; therefore, no provision has been made for income taxes that would be payable upon the distribution of such earnings and it would not be practicable to determine the amount of the related unrecognized deferred income tax liability.
In addition, the Company has subsidiaries operating in Puerto Rico and Singapore under tax incentive grants that begin to expire in 2022.

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td colspan="2">Pension Benefits</td><td colspan="2">Other Postretirement Benefits</td></tr><tr><td></td><td>2009</td><td>2008</td><td>2009</td><td>2008</td></tr><tr><td>Fair value of plan assets at January 1</td><td>$5,887.6</td><td>$7,385.4</td><td>$1,088.4</td><td>$1,577.6</td></tr><tr><td>Actual return on plan assets</td><td>1,450.2</td><td>-1,959.4</td><td>311.4</td><td>-512.0</td></tr><tr><td>Company contributions</td><td>868.7</td><td>1,190.8</td><td>88.8</td><td>99.5</td></tr><tr><td>Schering-Plough merger</td><td>3,041.2</td><td>-</td><td>107.2</td><td>-</td></tr><tr><td>Effects of exchange rate changes</td><td>72.9</td><td>-90.3</td><td>-</td><td>-</td></tr><tr><td>Benefits paid</td><td>-511.0</td><td>-643.2</td><td>-73.2</td><td>-76.7</td></tr><tr><td>Other</td><td>25.1</td><td>4.3</td><td>-</td><td>-</td></tr><tr><td>Fair value of plan assets at December 31</td><td>$10,834.7</td><td>$5,887.6</td><td>$1,522.6</td><td>$1,088.4</td></tr><tr><td>Benefit obligation at January 1</td><td>$7,140.1</td><td>$7,049.4</td><td>$1,747.3</td><td>$1,936.8</td></tr><tr><td>Service cost</td><td>398.4</td><td>344.1</td><td>75.3</td><td>73.2</td></tr><tr><td>Interest cost</td><td>449.7</td><td>414.2</td><td>108.3</td><td>113.8</td></tr><tr><td>Schering-Plough merger</td><td>5,029.7</td><td>-</td><td>586.1</td><td>-</td></tr><tr><td>Actuarial losses (gains)</td><td>517.9</td><td>325.8</td><td>121.1</td><td>-129.8</td></tr><tr><td>Benefits paid</td><td>-511.0</td><td>-643.2</td><td>-73.2</td><td>-76.7</td></tr><tr><td>Effects of exchange rate changes</td><td>88.2</td><td>-158.0</td><td>5.9</td><td>-6.6</td></tr><tr><td>Plan amendments</td><td>1.8</td><td>-</td><td>-</td><td>-180.6</td></tr><tr><td>Curtailments</td><td>-32.6</td><td>-249.6</td><td>33.7</td><td>6.0</td></tr><tr><td>Termination benefits</td><td>88.7</td><td>62.3</td><td>9.6</td><td>11.2</td></tr><tr><td>Other</td><td>12.4</td><td>-4.9</td><td>-</td><td>-</td></tr><tr><td>Benefit obligation at December 31</td><td>$13,183.3</td><td>$7,140.1</td><td>$2,614.1</td><td>$1,747.3</td></tr><tr><td>Funded status at December 31</td><td>$-2,348.6</td><td>$-1,252.5</td><td>$-1,091.5</td><td>$-658.9</td></tr><tr><td>Recognized as:</td><td></td><td></td><td></td><td></td></tr><tr><td>Other assets</td><td>$402.0</td><td>$142.4</td><td>$220.1</td><td>$147.7</td></tr><tr><td>Accrued and other current liabilities</td><td>-248.7</td><td>-46.8</td><td>-9.2</td><td>-3.4</td></tr><tr><td>Deferred income taxes and noncurrent liabilities</td><td>-2,501.9</td><td>-1,348.1</td><td>-1,302.4</td><td>-803.2</td></tr></table>
<table><tr><td><i>Years Ended December 31</i></td><td> 2010</td><td>2009<i><sup>-1</sup></i></td><td><i>2008</i></td></tr><tr><td>Sales</td><td>$1,486</td><td>$3,767</td><td>$4,860</td></tr><tr><td>Materials and production costs</td><td>598</td><td>1,225</td><td>1,554</td></tr><tr><td>Other expense, net</td><td>776</td><td>1,564</td><td>2,297</td></tr><tr><td>Income before taxes</td><td>112</td><td>978</td><td>1,009</td></tr></table>
<table><tr><td><i>December 31</i></td><td> 2010</td><td>2009</td></tr><tr><td>Current assets</td><td>$699</td><td>$757</td></tr><tr><td>Noncurrent assets</td><td>254</td><td>271</td></tr><tr><td>Current liabilities</td><td>442</td><td>601</td></tr><tr><td>Noncurrent liabilities</td><td>133</td><td>84</td></tr></table>
<table><tr><td><i>($ in millions)</i></td><td> 2012</td><td>2011</td><td>2010</td></tr><tr><td><i>Gardasil</i></td><td>$264</td><td>$253</td><td>$350</td></tr><tr><td>Influenza vaccines</td><td>161</td><td>183</td><td>220</td></tr><tr><td>Other viral vaccines</td><td>107</td><td>105</td><td>93</td></tr><tr><td><i>RotaTeq</i></td><td>47</td><td>44</td><td>42</td></tr><tr><td>Hepatitis vaccines</td><td>31</td><td>39</td><td>25</td></tr><tr><td>Other vaccines</td><td>474</td><td>486</td><td>487</td></tr><tr><td></td><td>$1,084</td><td>$1,110</td><td>$1,217</td></tr></table>
<table><tr><td></td><td>2015</td><td>2014</td><td>2013</td></tr><tr><td>Balance January 1</td><td>$3,534</td><td>$3,503</td><td>$4,425</td></tr><tr><td>Additions related to current year positions</td><td>198</td><td>389</td><td>320</td></tr><tr><td>Additions related to prior year positions</td><td>53</td><td>23</td><td>177</td></tr><tr><td>Reductions for tax positions of prior years<sup>-1</sup></td><td>-59</td><td>-156</td><td>-747</td></tr><tr><td>Settlements<sup>-1</sup></td><td>-184</td><td>-161</td><td>-603</td></tr><tr><td>Lapse of statute of limitations</td><td>-94</td><td>-64</td><td>-69</td></tr><tr><td>Balance December 31</td><td>$3,448</td><td>$3,534</td><td>$3,503</td></tr></table>

Question: What is the difference between the greatest Other for Pension Benefits in 2008 and 2009？
Answer: 17.3
Reasoning program: subtract(12.4,-4.9)