Other Corporate Special Items In addition, other pre-tax corporate special items totaling $30 million, $0 million and $8 million were recorded in 2018, 2017 and 2016, respectively.
Details of these charges were as follows:
## Table 0 ##
Impairments of Goodwill No goodwill impairment charges were recorded in 2018, 2017 or 2016.
Net Losses on Sales and Impairments of Businesses Net losses on sales and impairments of businesses included in special items totaled a pre-tax loss of $122 million in 2018 related to the impairment of an intangible asset and fixed assets in the Brazil Packaging business, a pre-tax loss of $9 million in 2017 related to the write down of the long-lived assets of the Company's Asia foodservice business to fair value and a pre-tax loss of $70 million related to severance and the impairment of the IP Asia Packaging business in 2016.
See Note 8 Divestitures and Impairments on pages 54 and 55 of Item 8.
Financial Statements and Supplementary Data for further discussion.
DESCRIPTION OF BUSINESS SEGMENTS International Paper’s business segments discussed below are consistent with the internal structure used to manage these businesses.
All segments are differentiated on a common product, common customer basis consistent with the business segmentation generally used in the forest products industry.
Industrial Packaging International Paper is the largest manufacturer of containerboard in the United States.
Our U. S.  production capacity is over 13 million tons annually.
Our products include linerboard, medium, whitetop, recycled linerboard, recycled medium and saturating kraft.
About 80% of our production is converted into corrugated boxes and other packaging by our 179 North American container plants.
Additionally, we recycle approximately one million tons of OCC and mixed and white paper through our 18 recycling plants.
Our container plants are supported by regional design centers, which offer total packaging solutions and supply chain initiatives.
In EMEA, our operations include one recycled fiber containerboard mill in Morocco, a recycled containerboard mill in Spain and 26 container plants in France, Italy, Spain, Morocco and Turkey.
In Brazil, our operations include three containerboard mills and four box plants.
International Paper also produces high quality coated paperboard for a variety of packaging end uses with 428,000 tons of annual capacity at our mills in Poland and Russia.
Global Cellulose Fibers Our cellulose fibers product portfolio includes fluff, market and specialty pulps.
International Paper is the largest producer of fluff pulp which is used to make absorbent hygiene products like baby diapers, feminine care, adult incontinence and other non-woven products.
Our market pulp is used for tissue and paper products.
We continue to invest in exploring new innovative uses for our products, such as our specialty pulps, which are used for non-absorbent end uses including textiles, filtration, construction material, paints and coatings, reinforced plastics and more.
Our products are made in the United States, Canada, France, Poland, and Russia and are sold around the world.
International Paper facilities have annual dried pulp capacity of about 4 million metric tons.
Printing Papers International Paper is one of the world’s largest producers of printing and writing papers.
The primary product in this segment is uncoated papers.
This business produces papers for use in copiers, desktop and laser printers and digital imaging.
End-use applications include advertising and promotional materials such as brochures, pamphlets, greeting cards, books, annual reports and direct mail.
Uncoated papers also produces a variety of grades that are converted by our customers into envelopes, tablets, business forms and file folders.
Uncoated papers are sold under private label and International Paper brand names that include Hammermill, Springhill, Williamsburg, Postmark, Accent, Great White, Chamex, Ballet, Rey, Pol, and Svetocopy.
The mills producing uncoated papers are located in the United States, France, Poland, Russia, Brazil and India.
The mills have uncoated paper production capacity of over 4 million tons annually.
Brazilian operations function through International Paper do Brasil, Ltda, which owns or manages approximately 329,000 acres of forestlands in Brazil.
MetLife, Inc.  Notes to the Consolidated Financial Statements — (Continued)
## Table 1 ##
The following table presents the carrying amount and maximum exposure to loss relating to VIEs for which the Company holds significant variable interests but is not the primary beneficiary and which have not been consolidated at
## Table 2 ##
(1) The maximum exposure to loss relating to the fixed maturity, equity and trading securities is equal to the carrying amounts or carrying amounts of retained interests.
The maximum exposure to loss relating to the other limited partnership interests and real estate joint ventures is equal to the carrying amounts plus any unfunded commitments of the Company.
Such a maximum loss would be expected to occur only upon bankruptcy of the issuer or investee.
The maximum exposure to loss relating to the mortgage loans is equal to the carrying amounts plus any unfunded commitments of the Company.
For certain of its investments in other invested assets, the Company’s return is in the form of income tax credits which are guaranteed by a creditworthy third-party.
For such investments, the maximum exposure to loss is equal to the carrying amounts plus any unfunded commitments, reduced by amounts guaranteed by third parties of $231 million and $232 million at December 31, 2010 and 2009, respectively.
(2) As discussed in Note 1, the Company adopted new guidance effective January 1, 2010 which eliminated the concept of a QSPE.
As a result, the Company concluded it held variable interests in RMBS, CMBS and ABS.
For these interests, the Company’s involvement is limited to that of a passive investor.
As described in Note 16, the Company makes commitments to fund partnership investments in the normal course of business.
Excluding these commitments, the Company did not provide financial or other support to investees designated as VIEs during the years ended December 31, 2010, 2009 and 2008.4.
Derivative Financial Instruments Accounting for Derivative Financial Instruments See Note 1 for a description of the Company’s accounting policies for derivative financial instruments.
See Note 5 for information about the fair value hierarchy for derivatives
## Table 3 ##
The following represents significant items contributing to the changes to DAC and VOBA amortization in 2010: ?
Changes in net investment gains (losses) resulted in the following changes in DAC and VOBA amortization: – Actual gross profits increased as a result of a decrease in liabilities associated with guarantee obligations on variable annuities, resulting in an increase of DAC and VOBA amortization of $197 million, excluding the impact from the Company’s nonperformance risk and risk margins, which are described below.
This increase in actual gross profits was partially offset by freestanding derivative losses associated with the hedging of such guarantee obligations, which resulted in a decrease in DAC and VOBA amortization of $88 million.
– The narrowing of the Company’s nonperformance risk adjustment increased the valuation of guarantee liabilities, decreased actual gross profits and decreased DAC and VOBA amortization by $96 million.
In addition, higher risk margins which increased the guarantee liability valuations, decreased actual gross profits and decreased DAC and VOBA amortization by $18 million.
– The remainder of the impact of net investment gains (losses), which increased DAC amortization by $129 million, was primarily attributable to current period investment activities.  ?
Included in policyholder dividends and other was an increase in DAC and VOBA amortization of $42 million as a result of changes to long-term assumptions.
In addition, amortization increased by $39 million as a result of favorable gross margin variances.
The remainder of the increase was due to various immaterial items.
The following represents significant items contributing to the changes to DAC and VOBA amortization in 2009: ?
Actual gross profits decreased as a result of increased investment losses from the portfolios associated with the hedging of guaranteed insurance obligations on variable annuities, resulting in a decrease of DAC and VOBA amortization of $141 million.  ?
Changes in net investment gains (losses) resulted in the following changes in DAC and VOBA amortization: – Actual gross profits increased as a result of a decrease in liabilities associated with guarantee obligations on variable annuities, resulting in an increase of DAC and VOBA amortization of $995 million, excluding the impact from the Company’s nonperformance risk and risk margins, which are described below.
This increase in actual gross profits was partially offset by freestanding derivative losses associated with the hedging of such guarantee obligations, which resulted in a decrease in DAC and VOBA amortization of $636 million.
– The narrowing of the Company’s nonperformance risk adjustment increased the valuation of guarantee liabilities, decreased actual gross profits and decreased DAC and VOBA amortization by $607 million.
This was partially offset by lower risk margins which decreased the guarantee liability valuations, increased actual gross profits and increased DAC and VOBA amortization by $20 million.
– The remainder of the impact of net investment gains (losses), which decreased DAC amortization by $484 million, was primarily attributable to current period investment activities.  ?
Included in policyholder dividends and other was a decrease in DAC and VOBA amortization of $90 million as a result of changes to longterm assumptions.
The remainder of the decrease was due to various immaterial items.
The following represents significant items contributing to the changes in DAC and VOBA amortization in 2008: ?
The decrease in equity markets during the year significantly lowered separate account balances which led to a significant reduction in expected future gross profits on variable universal life contracts and variable deferred annuity contracts resulting in an increase of $708 million in DAC and VOBA amortization.  ?
Changes in net investment gains (losses) resulted in the following changes in DAC and VOBA amortization: – Actual gross profits decreased as a result of an increase in liabilities associated with guarantee obligations on variable annuities resulting in a reduction of DAC and VOBA amortization of $1,047 million.
This decrease in actual gross profits was mitigated by freestanding derivative gains associated with the hedging of such guarantee obligations which resulted in an increase in actual gross profits and an increase in DAC and VOBA amortization of $625 million.
– The widening of the Company’s nonperformance risk adjustment decreased the valuation of guarantee liabilities, increased actual gross profits and increased DAC and VOBA amortization by $739 million.
This was partially offset by higher risk margins which increased the guarantee liability valuations, decreased actual gross profits and decreased DAC and VOBA amortization by $100 million.
– Reductions in both actual and expected cumulative earnings of the closed block resulting from recent experience in the closed block combined with changes in expected dividend scales resulted in an increase in closed block DAC amortization of $195 million, $175 million of which was related to net investment gains (losses).
– The remainder of the impact of net investment gains (losses) on DAC amortization of $129 million was attributable to numerous immaterial items.  ?
Increases in DAC and VOBA amortization in 2008 resulting from changes in assumptions related to in-force/persistency of $159 million were driven by higher than anticipated mortality and lower than anticipated premium persistency during 2008.
The Company’s DAC and VOBA balance is also impacted by unrealized investment gains (losses) and the amount of amortization which would have been recognized if such gains and losses had been recognized.
The increase in unrealized investment gains decreased the DAC and VOBA balance by $1.4 billion in 2010.
The decrease in unrealized investment losses decreased the DAC and VOBA balance by
etLife, Inc.  Notes to the Consolidated Financial Statements — (Continued) ended December 31, 2010.
The Subsidiaries made no discretionary contributions to the qualified pension plan during the year ended December 31, 2009.
The Subsidiaries expect to make additional discretionary contributions to the qualified pension plan of $175 million in 2011.
Benefit payments due under the non-qualified pension plans are primarily funded from the Subsidiaries’ general assets as they become due under the provision of the plans.
These payments totaled $70 million and $57 million for the years ended December 31, 2010 and 2009, respectively.
These payments are expected to be at approximately the same level in 2011.
Postretirement benefits, other than those provided under qualified pension plans, are either: (i) not vested under law; (ii) a non-funded obligation of the Subsidiaries; or (iii) both.
Current regulations do not require funding for these benefits.
The Subsidiaries use their general assets, net of participant’s contributions, to pay postretirement medical claims as they come due in lieu of utilizing any plan assets.
Total payments equaled $154 million and $158 million for the years ended December 31, 2010 and 2009, respectively.
The Subsidiaries expect to make contributions of $120 million, net of participant’s contributions, towards benefit obligations (other than those under qualified pension plans) in 2011.
As noted previously, the Subsidiaries no longer expect to receive the RDS under the Medicare Modernization Act of 2003 to partially offset payment of such benefits.
Instead, the gross benefit payments that will be made under the PDP will already reflect subsidies.
Gross benefit payments for the next ten years, which reflect expected future service where appropriate, are expected to be as follows:

Tables referenced above, in order (Table 0 first):
<table><tr><td>In millions</td><td>2018</td><td>2017</td><td>2016</td></tr><tr><td>Smurfit-Kappa acquisition proposal costs</td><td>$12</td><td>$—</td><td>$—</td></tr><tr><td>Environmental remediation reserve adjustment</td><td>9</td><td>—</td><td>—</td></tr><tr><td>Legal settlement</td><td>9</td><td>—</td><td>—</td></tr><tr><td>Write-off of certain regulatory pre-engineering costs</td><td>—</td><td>—</td><td>8</td></tr><tr><td>Total</td><td>$30</td><td>$—</td><td>$8</td></tr></table>
<table><tr><td></td><td colspan="2"> December 31,</td></tr><tr><td></td><td> 2010</td><td> 2009</td></tr><tr><td></td><td colspan="2"> (In millions)</td></tr><tr><td>Fixed maturity securitiesavailable-for-sale:</td><td></td><td></td></tr><tr><td>ABS</td><td>$1,333</td><td>$963</td></tr><tr><td>U.S. corporate securities</td><td>893</td><td>1,049</td></tr><tr><td>RMBS</td><td>547</td><td>672</td></tr><tr><td>CMBS</td><td>383</td><td>348</td></tr><tr><td>Foreign corporate securities</td><td>139</td><td>80</td></tr><tr><td>U.S. Treasury, agency and government guaranteed securities</td><td>—</td><td>33</td></tr><tr><td>State and political subdivision securities</td><td>30</td><td>21</td></tr><tr><td>Foreign government securities</td><td>5</td><td>5</td></tr><tr><td>Cash and cash equivalents (including cash held in trust of less than $1 million for both years)</td><td>3</td><td>59</td></tr><tr><td>Total</td><td>$3,333</td><td>$3,230</td></tr></table>
<table><tr><td></td><td colspan="4"> December 31,</td></tr><tr><td></td><td colspan="2"> 2010</td><td colspan="2"> 2009</td></tr><tr><td></td><td></td><td> Maximum </td><td></td><td> Maximum </td></tr><tr><td></td><td> Carrying </td><td> Exposure </td><td> Carrying </td><td> Exposure </td></tr><tr><td></td><td> Amount</td><td> to Loss -1</td><td> Amount</td><td> to Loss -1</td></tr><tr><td></td><td></td><td colspan="2"> (In millions)</td><td></td></tr><tr><td>Fixed maturity securitiesavailable-for-sale:</td><td></td><td></td><td></td><td></td></tr><tr><td>RMBS -2</td><td>$44,733</td><td>$44,733</td><td>$—</td><td>$—</td></tr><tr><td>CMBS -2</td><td>20,675</td><td>20,675</td><td>—</td><td>—</td></tr><tr><td>ABS -2</td><td>14,290</td><td>14,290</td><td>—</td><td>—</td></tr><tr><td>Foreign corporate securities</td><td>2,968</td><td>2,968</td><td>1,254</td><td>1,254</td></tr><tr><td>U.S. corporate securities</td><td>2,447</td><td>2,447</td><td>1,216</td><td>1,216</td></tr><tr><td>Other limited partnership interests</td><td>4,383</td><td>6,479</td><td>2,543</td><td>2,887</td></tr><tr><td>Trading securities</td><td>789</td><td>789</td><td>—</td><td>—</td></tr><tr><td>Other invested assets</td><td>576</td><td>773</td><td>416</td><td>409</td></tr><tr><td>Mortgage loans</td><td>350</td><td>350</td><td>—</td><td>—</td></tr><tr><td>Real estate joint ventures</td><td>40</td><td>108</td><td>30</td><td>30</td></tr><tr><td>Equity securitiesavailable-for-sale:</td><td></td><td></td><td></td><td></td></tr><tr><td>Non-redeemable preferred stock</td><td>—</td><td>—</td><td>31</td><td>31</td></tr><tr><td>Total</td><td>$91,251</td><td>$93,612</td><td>$5,490</td><td>$5,827</td></tr></table>
<table><tr><td></td><td colspan="3">Years Ended December 31,</td></tr><tr><td></td><td>2010</td><td>2009</td><td>2008</td></tr><tr><td></td><td colspan="3">(In millions)</td></tr><tr><td>Investment return</td><td>$3</td><td>$141</td><td>$70</td></tr><tr><td>Separate account balances</td><td>21</td><td>-32</td><td>-708</td></tr><tr><td>Net investment gain (loss)</td><td>-124</td><td>712</td><td>-521</td></tr><tr><td>Expense</td><td>89</td><td>60</td><td>61</td></tr><tr><td>In-force/Persistency</td><td>17</td><td>-87</td><td>-159</td></tr><tr><td>Policyholder dividends and other</td><td>-192</td><td>174</td><td>-30</td></tr><tr><td>Total</td><td>$-186</td><td>$968</td><td>$-1,287</td></tr></table>

Question: If RMBS develops with the same increasing rate in 2010, what will it reach in 2011? (in million)
Answer: 445.251
Reasoning program: subtract(547,672), divide(#0,672), add(1,#1), multiply(#2,547)