At December 31, 2010, 175 million shares collectively were authorized for future grants under the Company’s share-based compensation plans.
Prior to the Merger, employee share-based compensation awards were settled primarily with treasury shares.
Subsequent to the Merger, these awards are either being settled with newly issued shares or treasury shares.
Employee stock options are granted to purchase shares of Company stock at the fair market value at the time of grant.
These awards generally vest one-third each year over a three-year period, with a contractual term of 7- 10 years.
RSUs are stock awards that are granted to employees and entitle the holder to shares of common stock as the awards vest.
The fair value of the stock option and RSU awards is determined and fixed on the grant date based on the Company’s stock price.
PSUs are stock awards where the ultimate number of shares issued will be contingent on the Company’s performance against a pre-set objective or set of objectives.
The fair value of each PSU is determined on the date of grant based on the Company’s stock price.
For RSUs and certain PSUs granted before December 31, 2009 employees participate in dividends on the same basis as common shares and such dividends are nonforfeitable by the holder.
For RSUs and PSUs issued on or after January 1, 2010, dividends declared during the vesting period are payable to the employees only upon vesting.
The fair value of stock option, RSU and PSU replacement awards was determined and fixed at the time of the Merger.
Over the PSU performance period, the number of shares of stock that are expected to be issued will be adjusted based on the probability of achievement of a performance target and final compensation expense will be recognized based on the ultimate number of shares issued.
RSU and PSU distributions will be in shares of Company stock after the end of the vesting or performance period, generally three years, subject to the terms applicable to such awards.
Total pretax share-based compensation cost recorded in 2010, 2009 and 2008 was $509 million, $415 million and $348 million, respectively, with related income tax benefits of $173 million, $132 million and $108 million, respectively.
The Company uses the Black-Scholes option pricing model for determining the fair value of option grants.
In applying this model, the Company uses both historical data and current market data to estimate the fair value of its options.
The Black-Scholes model requires several assumptions including expected dividend yield, riskfree interest rate, volatility, and term of the options.
The expected dividend yield is based on historical patterns of dividend payments.
The risk-free rate is based on the rate at grant date of zero-coupon U. S.  Treasury Notes with a term equal to the expected term of the option.
Expected volatility is estimated using a blend of historical and implied volatility.
The historical component is based on historical monthly price changes.
The implied volatility is obtained from market data on the Company’s traded options.
The expected life represents the amount of time that options granted are expected to be outstanding, based on historical and forecasted exercise behavior.
The weighted average grant price of options granted in 2010, 2009 and 2008 was $34.30, $24.31 and $43.35 per option, respectively.
The weighted average fair value of options granted in 2010, 2009 and 2008 was $7.99, $4.02 and $9.80 per option, respectively, and were determined using the following assumptions:
## Table 0 ##
The table below provides a summary of the changes in fair value, including transfers in and/or out, of all financial assets measured at fair value using significant unobservable inputs (Level 3) for the Company’s pension plan assets
## Table 1 ##
The fair values of the Company’s other postretirement benefit plan assets at December 31 by asset category are as follows:
## Table 2 ##
Total pension and other postretirement benefit plan assets excluded from the fair value hierarchy include interest receivable, as well as payables and receivables related to purchases and sales of investments, respectively.
The Company has established investment guidelines for its U. S.  pension and other postretirement plans to create an asset allocation that is expected to deliver a rate of return sufficient to meet the long-term obligation of each plan, given an acceptable level of risk.
The target investment portfolio of the Company’s U. S.  pension and other postretirement benefit plans is allocated 45% to 60% in U. S.  equities, 20% to 30% in international equities, 15% to 25% in fixed-income investments, and up to 8% in cash and other investments.
The portfolio’s equity weighting is consistent with the long-term nature of the plans’ benefit obligations.
The expected annual standard
Table of Contents Patent portfolios developed for products introduced by the Company normally provide market exclusivity.
The Company has the following key U. S.  patent protection (including the potential for Patent Term Restoration and Pediatric Exclusivity where indicated) for the following marketed products:

Tables referenced above, in order (Table 0 first):
<table><tr><td><i>Years Ended December 31</i></td><td>2010</td><td>2009</td><td>2008</td></tr><tr><td>Expected dividend yield</td><td>4.1%</td><td>6.3%</td><td>3.5%</td></tr><tr><td>Risk-free interest rate</td><td>2.8%</td><td>2.2%</td><td>2.7%</td></tr><tr><td>Expected volatility</td><td>33.7%</td><td>33.8%</td><td>31.0%</td></tr><tr><td>Expected life (years)</td><td>6.8</td><td>6.1</td><td>6.1</td></tr></table>
<table><tr><td></td><td colspan="4"> 2011</td><td colspan="4">2010</td></tr><tr><td></td><td> Insurance Contracts</td><td> Real Estate</td><td> Other</td><td> Total</td><td>Insurance Contracts</td><td>Real Estate</td><td>Other</td><td>Total</td></tr><tr><td>Beginning balance January 1</td><td>$420</td><td>$165</td><td>$63</td><td>$648</td><td>$310</td><td>$185</td><td>$73</td><td>$568</td></tr><tr><td>Actual return on plan assets</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Relating to assets still held at December 31</td><td>16</td><td>-7</td><td>-2</td><td>7</td><td>-2</td><td>4</td><td>2</td><td>4</td></tr><tr><td>Relating to assets sold during the year</td><td>1</td><td>—</td><td>4</td><td>5</td><td>—</td><td>1</td><td>2</td><td>3</td></tr><tr><td>Purchases</td><td>19</td><td>13</td><td>-3</td><td>29</td><td>26</td><td>31</td><td>13</td><td>70</td></tr><tr><td>Sales</td><td>-28</td><td>-27</td><td>3</td><td>-52</td><td>-14</td><td>-56</td><td>-27</td><td>-97</td></tr><tr><td>Transfers to Level 3</td><td>—</td><td>—</td><td>—</td><td>—</td><td>100</td><td>—</td><td>—</td><td>100</td></tr><tr><td>Ending balance December 31</td><td>$428</td><td>$144</td><td>$65</td><td>$637</td><td>$420</td><td>$165</td><td>$63</td><td>$648</td></tr></table>
<table><tr><td></td><td colspan="5"> Fair Value Measurements Using</td><td colspan="4">Fair Value Measurements Using</td></tr><tr><td></td><td> Quoted Prices In Active Markets for Identical Assets (Level 1)</td><td> Significant Other Observable Inputs (Level 2)  2011</td><td colspan="2"> Significant Unobservable Inputs (Level 3)</td><td> Total</td><td>Quoted Prices In Active Markets for Identical Assets (Level 1)</td><td>Significant Other Observable Inputs (Level 2) 2010</td><td>Significant Unobservable Inputs (Level 3)</td><td>Total</td></tr><tr><td> Assets</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Cash and cash equivalents</td><td>$28</td><td>$40</td><td> $</td><td> —</td><td>$68</td><td>$2</td><td>$62</td><td>$—</td><td>$64</td></tr><tr><td><i>Investment funds</i></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>U.S. large cap equities</td><td>—</td><td>444</td><td> </td><td> —</td><td>444</td><td>—</td><td>472</td><td>—</td><td>472</td></tr><tr><td>U.S. small/mid cap equities</td><td>—</td><td>286</td><td> </td><td> —</td><td>286</td><td>—</td><td>343</td><td>—</td><td>343</td></tr><tr><td>Non-U.S. developed markets equities</td><td>60</td><td>101</td><td> </td><td> —</td><td>161</td><td>73</td><td>99</td><td>—</td><td>172</td></tr><tr><td>Non-U.S. emerging markets equities</td><td>30</td><td>65</td><td> </td><td> —</td><td>95</td><td>38</td><td>88</td><td>—</td><td>126</td></tr><tr><td>Fixed income obligations</td><td>—</td><td>34</td><td> </td><td> —</td><td>34</td><td>—</td><td>53</td><td>—</td><td>53</td></tr><tr><td><i>Equity securities</i></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>U.S. large cap</td><td>4</td><td>—</td><td> </td><td> —</td><td>4</td><td>1</td><td>—</td><td>—</td><td>1</td></tr><tr><td>U.S. small/mid cap</td><td>101</td><td>—</td><td> </td><td> —</td><td>101</td><td>85</td><td>—</td><td>—</td><td>85</td></tr><tr><td>Non-U.S. developed markets</td><td>94</td><td>—</td><td> </td><td> —</td><td>94</td><td>120</td><td>—</td><td>—</td><td>120</td></tr><tr><td><i>Fixed income securities</i></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Government and agency obligations</td><td>—</td><td>76</td><td> </td><td> —</td><td>76</td><td>—</td><td>62</td><td>—</td><td>62</td></tr><tr><td>Corporate obligations</td><td>—</td><td>208</td><td> </td><td> —</td><td>208</td><td>—</td><td>145</td><td>—</td><td>145</td></tr><tr><td>Mortgage and asset-backed securities</td><td>—</td><td>46</td><td> </td><td> —</td><td>46</td><td>—</td><td>35</td><td>—</td><td>35</td></tr><tr><td>Other fixed income obligations</td><td>—</td><td>12</td><td> </td><td> —</td><td>12</td><td>—</td><td>9</td><td>—</td><td>9</td></tr><tr><td></td><td>$317</td><td>$1,312</td><td> $</td><td> —</td><td>$1,629</td><td>$319</td><td>$1,368</td><td>$—</td><td>$1,687</td></tr></table>

Question: If the total amount of the corporate obligations for Fair Value Measurements Using develops with the same growth rate in 2011, what will it reach in 2012?
Answer: 298.372
Reasoning program: subtract(208,145), divide(#0,145), add(const_1,#1), multiply(208,#2)