2010 Annual Report 49 expense reimbursement.
The Company recognizes this alliance revenue when Abilify is shipped and all risks and rewards of ownership have transferred to third-party customers.
In certain countries where the Company is presently the exclusive distributor for the product or has an exclusive right to sell Abilify, the Company recognizes 100% of the net sales and related cost of products sold and expenses.
In April 2009, the Company and Otsuka agreed to extend the U. S.  portion of the commercialization and manufacturing agreement until the expected loss of product exclusivity in April 2015.
Under the terms of the agreement, the Company paid Otsuka $400 million, which is amortized as a reduction of net sales through the extension period.
The unamortized balance is included in other assets.
Beginning on January 1, 2011, the share of Abilify U. S.  net sales that the Company recognizes changed from 58% to 53.5% and will be further reduced to 51.5% on January 1, 2012.
During this period, Otsuka will be responsible for 30% of the U. S.  expenses related to the commercialization of Abilify.
Reimbursements are netted principally in advertising and product promotion and selling, general and administrative expenses.
Beginning January 1, 2013, and through the expected loss of U. S.  exclusivity in April 2015, including an expected six month pediatric extension, the Company will receive the following percentages of U. S.  annual net sales:
## Table 0 ##
During this period, Otsuka will be responsible for 50% of all U. S.  expenses related to the commercialization of Abilify.
In addition, the Company and Otsuka announced that they have entered into an oncology collaboration for Sprycel (dasatinib) and Ixempra (ixabepilone), which includes the U. S. , Japan and European Union (EU) markets (the Oncology Territory).
Beginning in 2010 through 2020, the collaboration fees the Company will pay to Otsuka annually are the following percentages of net sales of Sprycel and Ixempra in the Oncology Territory:
## Table 1 ##
During these periods, Otsuka will contribute (i) 20% of the first $175 million of certain commercial operational expenses relating to the oncology products, and (ii) 1% of such commercial operational expenses relating to the products in the territory in excess of $175 million.
Starting in 2011, Otsuka will have the right to copromote Sprycel with the Company in the U. S.  and Japan and in 2012, in the top five EU markets.
The U. S.  extension and the oncology collaboration include a change-of-control provision in the case of an acquisition of the Company.
If the acquiring company does not have a competing product to Abilify, then the new company will assume the Abilify agreement (as amended) and the oncology collaboration as it exists today.
If the acquiring company has a product that competes with Abilify, Otsuka can elect to request the acquiring company to choose whether to divest Abilify or the competing product.
In the scenario where Abilify is divested, Otsuka would be obligated to acquire the Company’s rights under the Abilify agreement (as amended).
The agreements also provide that in the event of a generic competitor to Abilify after January 1, 2010, the Company has the option of terminating the Abilify April 2009 amendment (with the agreement as previously amended remaining in force).
If the Company were to exercise such option then either (i) the Company would receive a payment from Otsuka according to a predetermined schedule and the oncology collaboration would terminate at the same time or (ii) the oncology collaboration would continue for a truncated period according to a pre-determined schedule.
For the EU, the agreement remained unchanged and will expire in June 2014.
In other countries where the Company has the exclusive right to sell Abilify, the agreement expires on the later of the 10th anniversary of the first commercial sale in such country or expiration of the applicable patent in such country.
The net actuarial loss and prior service cost expected to be amortized from accumulated OCI into net periodic benefit cost in 2011 are:
## Table 2 ##
Changes in defined benefit and postretirement benefit plan obligations, assets, funded status and amounts recognized in the consolidated balance sheets were as follows:
## Table 3 ##
The above table includes activity related to Mead Johnson pension and postretirement plans for 2009.
As part of the separation activities, certain defined benefit pension and postretirement plan assets and liabilities were transferred to separate Mead Johnson sponsored defined benefit pension and postretirement plans, with the final transfers occurring in December 2009.
The related plan assets and liabilities for transferring participants were allocated based on assumptions as set forth in a plan transfer agreement.
The accumulated benefit obligation for all defined benefit pension plans was $6,407 million and $5,908 million at December 31, 2010 and 2009, respectively.
NOTES TO THE AUDITED CONSOLIDATED FINANCIAL STATEMENTS Stock Option Awards Option awards are granted to non-employee directors on an annual basis and to employees who meet certain eligibility requirements.
A single annual option grant is usually awarded to eligible employees in the fourth quarter of each year, if and when granted by the Compensation and Management Development Committee of the Board of Directors, and occasional individual grants are awarded to eligible employees throughout the year.
Option awards have an exercise price equal to the closing price of the Company's stock on the date of grant.
The term of options is ten years with vesting periods that vary up to three years.
Vesting usually occurs ratably or at the end of the vesting period.
SFAS No.123(R) requires that stock option awards be valued at fair value determined by market price, if actively traded in a public market or, if not, calculated using an option pricing financial model.
The fair value of the Company's options cannot be determined by market value as they are not traded in an open market.
Accordingly, a financial pricing model is utilized to determine fair value.
The Company utilizes the Black Scholes Merton ("BSM") model which relies on certain assumptions to estimate an option's fair value.
The weighted average assumptions used in the determination of fair value for stock options awarded in 2006, 2005 and 2004 are provided in the table below:

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td> Share as a % of U.S. Net Sales</td></tr><tr><td>$0 to $2.7 billion</td><td>50%</td></tr><tr><td>$2.7 billion to $3.2 billion</td><td>20%</td></tr><tr><td>$3.2 billion to $3.7 billion</td><td>7%</td></tr><tr><td>$3.7 billion to $4.0 billion</td><td>2%</td></tr><tr><td>$4.0 billion to $4.2 billion</td><td>1%</td></tr><tr><td>In excess of $4.2 billion</td><td>20%</td></tr></table>
<table><tr><td></td><td colspan="2"> % of Net Sales</td></tr><tr><td></td><td>2010 - 2012</td><td> 2013 - 2020</td></tr><tr><td>$0 to $400 million</td><td>30%</td><td>65%</td></tr><tr><td>$400 million to $600 million</td><td>5%</td><td>12%</td></tr><tr><td>$600 million to $800 million</td><td>3%</td><td>3%</td></tr><tr><td>$800 million to $1.0 billion</td><td>2%</td><td>2%</td></tr><tr><td>In excess of $1.0 billion</td><td>1%</td><td>1%</td></tr></table>
<table><tr><td> Dollars in Millions</td><td> Pension Benefits</td><td>Other Benefits</td></tr><tr><td>Amortization of net actuarial loss</td><td>$112</td><td>$9</td></tr><tr><td>Amortization of prior service cost/(benefit)</td><td>—</td><td>-2</td></tr><tr><td></td><td>$112</td><td>$7</td></tr></table>
<table><tr><td></td><td colspan="2">Pension Benefits</td><td colspan="2">Other Benefits</td></tr><tr><td> Dollars in Millions</td><td>2010</td><td>2009</td><td>2010</td><td>2009</td></tr><tr><td>Benefit obligations at beginning of year</td><td>$6,386</td><td>$6,068</td><td>$579</td><td>$569</td></tr><tr><td>Service cost—benefits earned during the year</td><td>44</td><td>178</td><td>6</td><td>6</td></tr><tr><td>Interest cost</td><td>347</td><td>381</td><td>30</td><td>37</td></tr><tr><td>Plan participants’ contributions</td><td>3</td><td>3</td><td>25</td><td>25</td></tr><tr><td>Curtailments</td><td>2</td><td>-153</td><td>—</td><td>—</td></tr><tr><td>Settlements</td><td>-50</td><td>-61</td><td>—</td><td>—</td></tr><tr><td>Actuarial losses/(gains)</td><td>397</td><td>685</td><td>16</td><td>40</td></tr><tr><td>Transfer to Mead Johnson</td><td>—</td><td>-310</td><td>—</td><td>-21</td></tr><tr><td>Retiree Drug Subsidy</td><td>—</td><td>—</td><td>10</td><td>7</td></tr><tr><td>Benefits paid</td><td>-377</td><td>-491</td><td>-78</td><td>-87</td></tr><tr><td>Special termination benefits</td><td>1</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Exchange rate (gains)/losses</td><td>-49</td><td>86</td><td>1</td><td>3</td></tr><tr><td>Benefit obligations at end of year</td><td>$6,704</td><td>$6,386</td><td>$589</td><td>$579</td></tr><tr><td>Fair value of plan assets at beginning of year</td><td>$5,103</td><td>$4,152</td><td>$278</td><td>$230</td></tr><tr><td>Actual return on plan assets</td><td>697</td><td>848</td><td>37</td><td>48</td></tr><tr><td>Employer contributions</td><td>431</td><td>789</td><td>43</td><td>55</td></tr><tr><td>Plan participants’ contributions</td><td>3</td><td>3</td><td>25</td><td>25</td></tr><tr><td>Settlements</td><td>-50</td><td>-61</td><td>—</td><td>—</td></tr><tr><td>Transfer to Mead Johnson</td><td>—</td><td>-209</td><td>—</td><td>—</td></tr><tr><td>Retiree Drug Subsidy</td><td>—</td><td>—</td><td>10</td><td>7</td></tr><tr><td>Benefits paid</td><td>-377</td><td>-491</td><td>-78</td><td>-87</td></tr><tr><td>Exchange rate losses/(gains)</td><td>-41</td><td>72</td><td>—</td><td>—</td></tr><tr><td>Fair value of plan assets at end of year</td><td>$5,766</td><td>$5,103</td><td>$315</td><td>$278</td></tr><tr><td>Funded status</td><td>$-938</td><td>$-1,283</td><td>$-274</td><td>$-301</td></tr><tr><td>Assets/Liabilities recognized:</td><td></td><td></td><td></td><td></td></tr><tr><td>Other assets</td><td>$37</td><td>$23</td><td>$—</td><td>$—</td></tr><tr><td>Accrued expenses</td><td>-33</td><td>-30</td><td>-13</td><td>-13</td></tr><tr><td>Pension and other postretirement liabilities (accrued benefit cost)</td><td>-942</td><td>-1,276</td><td>-261</td><td>-288</td></tr><tr><td>Funded status</td><td>$-938</td><td>$-1,283</td><td>$-274</td><td>$-301</td></tr><tr><td>Recognized in accumulated other comprehensive loss:</td><td></td><td></td><td></td><td></td></tr><tr><td>Net actuarial loss</td><td>$3,150</td><td>$3,115</td><td>$151</td><td>$157</td></tr><tr><td>Net obligation at adoption</td><td>1</td><td>1</td><td>—</td><td>—</td></tr><tr><td>Prior service cost/(benefit)</td><td>—</td><td>3</td><td>-10</td><td>-12</td></tr><tr><td>Total</td><td>$3,151</td><td>$3,119</td><td>$141</td><td>$145</td></tr></table>

Question: In which years is Pension Benefits greater than Other Benefits (for Benefit obligations at beginning of year)?
Answer: 2010