Table of Contents The aggregate changes in the balance of gross unrecognized tax benefits, which excludes interest and penalties, for the three years ended September 25, 2010, is as follows (in millions):
## Table 0 ##
The Company includes interest and penalties related to unrecognized tax benefits within the provision for income taxes.
As of September 25, 2010 and September 26, 2009, the total amount of gross interest and penalties accrued was $247 million and $291 million, respectively, which is classified as non-current liabilities in the Consolidated Balance Sheets.
In 2010 and 2009, the Company recognized an interest benefit of $43 million and interest expense of $64 million, respectively, in connection with tax matters.
The Company is subject to taxation and files income tax returns in the U. S.  federal jurisdiction and in many state and foreign jurisdictions.
For U. S.  federal income tax purposes, all years prior to 2004 are closed.
The Internal Revenue Service (the “IRS”) has completed its field audit of the Company’s federal income tax returns for the years 2004 through 2006 and proposed certain adjustments.
The Company has contested certain of these adjustments through the IRS Appeals Office.
The IRS is currently examining the years 2007 through 2009.
During the third quarter of 2010, the Company reached a tax settlement with the IRS for the years 2002 through 2003.
In connection with the settlement, the Company reduced its gross unrecognized tax benefits by $100 million and recognized a $52 million tax benefit in the third quarter of 2010.
In addition, the Company is also subject to audits by state, local and foreign tax authorities.
In major states and major foreign jurisdictions, the years subsequent to 1988 and 2001, respectively, generally remain open and could be subject to examination by the taxing authorities.
Management believes that an adequate provision has been made for any adjustments that may result from tax examinations.
However, the outcome of tax audits cannot be predicted with certainty.
If any issues addressed in the Company’s tax audits are resolved in a manner not consistent with management’s expectations, the Company could be required to adjust its provision for income tax in the period such resolution occurs.
Although timing of the resolution and/or closure of audits is not certain, the Company does not believe it is reasonably possible that its unrecognized tax benefits would materially change in the next 12 months.
Note 7 – Shareholders’ Equity and Stock-Based Compensation Preferred Stock The Company has five million shares of authorized preferred stock, none of which is issued or outstanding.
Under the terms of the Company’s Restated Articles of Incorporation, the Board of Directors is authorized to determine or alter the rights, preferences, privileges and restrictions of the Company’s authorized but unissued shares of preferred stock.
Comprehensive Income Comprehensive income consists of two components, net income and other comprehensive income.
Other comprehensive income refers to revenue, expenses, gains and losses that under GAAP are recorded as an element of shareholders’ equity but are excluded from net income.
The Company’s other comprehensive income consists
for impairment.
The Company continues to monitor the remaining $350 million asset value for vorapaxar for further impairment.
The remaining $763 million of IPR&D impairment charges recorded in 2010 were attributable to compounds that were abandoned and determined to have either no alternative use or were returned to the respective licensor, as well as from expected delays in the launch timing or changes in the cash flow assumptions for certain compounds.
All of the IPR&D projects that remain in development are subject to the inherent risks and uncertainties in drug development and it is possible that the Company will not be able to successfully develop and complete the IPR&D programs and profitably commercialize the underlying product candidates.
Aggregate amortization expense primarily recorded within Materials and production costs was $5.1 billion in 2011, $4.7 billion in 2010 and $922 million in 2009.
The estimated aggregate amortization expense for each of the next five years is as follows: 2012, $5.0 billion; 2013, $4.8 billion; 2014, $4.3 billion; 2015, $4.2 billion; 2016, $3.7 billion.10.
Joint Ventures and Other Equity Method Affiliates Equity income from affiliates reflects the performance of the Company’s joint ventures and other equity method affiliates and was comprised of the following:
## Table 1 ##
(1) Upon completion of the Merger in 2009, the MSP Partnership became wholly owned by the Company (see below).
(2) Primarily reflects results from Sanofi Pasteur MSD, Johnson & Johnson°Merck Consumer Pharmaceuticals Company (which was disposed of on September 29, 2011), as well as Merial Limited (which was disposed of on September 17, 2009).
AstraZeneca LP In 1982, Merck entered into an agreement with Astra AB (“Astra”) to develop and market Astra products under a royalty-bearing license.
In 1993, Merck’s total sales of Astra products reached a level that triggered the first step in the establishment of a joint venture business carried on by Astra Merck Inc.  (“AMI”), in which Merck and Astra each owned a 50% share.
This joint venture, formed in 1994, developed and marketed most of Astra’s new prescription medicines in the United States including Prilosec, the first of a class of medications known as proton pump inhibitors, which slows the production of acid from the cells of the stomach lining.
In 1998, Merck and Astra completed the restructuring of the ownership and operations of the joint venture whereby Merck acquired Astra’s interest in AMI, renamed KBI Inc.  (“KBI”), and contributed KBI’s operating assets to a new U. S.  limited partnership, Astra Pharmaceuticals L. P.  (the “Partnership”), in exchange for a 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 $1.2 billion, $1.3 billion and $1.4 billion in 2011, 2010 and 2009, 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, as reflected in the table above.
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.
Capital Stock A summary of common stock and treasury stock transactions (shares in millions) is as follows:
## Table 2 ##
(1) Issuances primarily reflect activity under share-based compensation plans.
(2) Pursuant to the Merger agreement, certain of Merck’s treasury shares were cancelled.
Noncontrolling Interests In connection with the 1998 restructuring of AMI, Merck assumed a $2.4 billion par value preferred stock obligation with a dividend rate of 5% per annum, which is carried by KBI and included in Noncontrolling interests.
If AstraZeneca exercises the Shares Option (see Note 10) this preferred stock obligation will be retired.14.
Share-Based Compensation Plans The Company has share-based compensation plans under which employees, non-employee directors and employees of certain of the Company’s equity method investees may be granted options to purchase shares of Company common stock at the fair market value at the time of grant.
In addition to stock options, the Company grants performance share units (“PSUs”) and restricted stock units (“RSUs”) to certain management level employees.
These plans were approved by the Company’s shareholders.
As a result of the Merger, the Schering-Plough 2006 Stock Incentive Plan (“Schering-Plough 2006 SIP”) was amended and restated.
Share-based compensation instruments remain available for future grant under the Schering-Plough 2006 SIP to Merck employees who were employees of Schering-Plough prior to the Merger.
As such, there are outstanding share-based compensation instruments, as well as share-based compensation instruments available for future grant, under legacy Merck and legacy Schering-Plough incentive plans.
Also, as a result of the Merger, certain share-based compensation instruments previously granted under the Schering-Plough 2006 SIP and other legacy Schering-Plough incentive plans were exchanged for Merck replacement awards.
Other awards related to precombination services became payable in cash.
The fair value of replacement awards attributable to precombination service was $525 million and is included in the calculation of consideration transferred (see Note 3).
A significant portion of the legacy Schering-Plough awards vested in the opening balance sheet at the time of the Merger.
Those Schering-Plough share-based compensation instruments that did not immediately vest upon completion of the Merger were exchanged for Merck replacement awards that generally vest on the same basis as the original grants made under the Schering-Plough legacy incentive plans and immediately vested if the employee was terminated by the Company within two years of the Merger under certain circumstances.
The fair value of Merck replacement awards attributed to postcombination services is being recognized as compensation cost subsequent to the Merger over the requisite service period of the awards.
At December 31, 2011, 164 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.
Actuarial Assumptions The Company reassesses its benefit plan assumptions on a regular basis.
The weighted average assumptions used in determining pension plan and U. S.  pension and other postretirement benefit plan information are as follows:
## Table 3 ##
The 2009 net cost rates in the preceding table include costs associated with the Schering-Plough benefit plans from the date of the Merger through December 31, 2009.
The expected rate of return for both the pension and other postretirement benefit plans represents the average rate of return to be earned on plan assets over the period the benefits included in the benefit obligation are to be paid and is determined on a country basis.
In developing the expected rate of return within each country, longterm historical returns data are considered as well as actual returns on the plan assets and other capital markets experience.
Using this reference information, the long-term return expectations for each asset category and a weighted average expected return for each country’s target portfolio is developed, according to the allocation among those investment categories.
The expected portfolio performance reflects the contribution of active management as appropriate.
For 2012, the Company’s expected rate of return will range from 5.75% to 8.75% compared to a range of 5.25% to 8.75% in 2011 for its U. S.  pension and other postretirement benefit plans.
The health care cost trend rate assumptions for other postretirement benefit plans are as follows:
## Table 4 ##
A one percentage point change in the health care cost trend rate would have had the following effects:

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td>2010</td><td>2009</td><td>2008</td></tr><tr><td>Beginning Balance</td><td>$971</td><td>506</td><td>$475</td></tr><tr><td>Increases related to tax positions taken during a prior year</td><td>61</td><td>341</td><td>27</td></tr><tr><td>Decreases related to tax positions taken during a prior year</td><td>-224</td><td>-24</td><td>-70</td></tr><tr><td>Increases related to tax positions taken during the current year</td><td>240</td><td>151</td><td>85</td></tr><tr><td>Decreases related to settlements with taxing authorities</td><td>-102</td><td>0</td><td>0</td></tr><tr><td>Decreases related to expiration of statute of limitations</td><td>-3</td><td>-3</td><td>-11</td></tr><tr><td>Ending Balance</td><td>$943</td><td>$971</td><td>$506</td></tr></table>
<table><tr><td><i>Years Ended December 31</i></td><td> 2011</td><td>2010</td><td>2009</td></tr><tr><td>AstraZeneca LP</td><td>$574</td><td>$546</td><td>$674</td></tr><tr><td>Merck/Schering-Plough<i><sup>-1</sup></i></td><td>—</td><td>—</td><td>1,195</td></tr><tr><td>Other<i><sup>-2</sup></i></td><td>36</td><td>41</td><td>366</td></tr><tr><td></td><td>$610</td><td>$587</td><td>$2,235</td></tr></table>
<table><tr><td></td><td colspan="2">2011</td><td colspan="2">2010</td><td colspan="2">2009</td></tr><tr><td></td><td> Common Stock</td><td>Treasury Stock</td><td>Common Stock</td><td>Treasury Stock</td><td>Common Stock</td><td>Treasury Stock</td></tr><tr><td>Balance January 1</td><td> 3,577</td><td>495</td><td>3,563</td><td>454</td><td>2,984</td><td>876</td></tr><tr><td>Mandatory conversion of 6% convertible preferred stock</td><td> —</td><td>—</td><td>4</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Issuances of shares in connection with the Merger</td><td> —</td><td>—</td><td>—</td><td>—</td><td>1,054</td><td>64</td></tr><tr><td>Issuances<i><sup>-1</sup></i></td><td> —</td><td>-17</td><td>10</td><td>-6</td><td>9</td><td>-2</td></tr><tr><td>Purchases of treasury stock</td><td> —</td><td>58</td><td>—</td><td>47</td><td>—</td><td>—</td></tr><tr><td>Cancellations of treasury stock<i><sup>-2</sup></i></td><td> —</td><td>—</td><td>—</td><td>—</td><td>-484</td><td>-484</td></tr><tr><td>Balance December 31</td><td> 3,577</td><td>536</td><td>3,577</td><td>495</td><td>3,563</td><td>454</td></tr></table>
<table><tr><td></td><td colspan="3">Pension Plans</td><td colspan="3">U.S. Pension and Other Postretirement Benefit Plans</td></tr><tr><td><i>December 31</i></td><td>2011</td><td>2010</td><td>2009</td><td>2011</td><td>2010</td><td>2009</td></tr><tr><td> Net periodic benefit cost</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Discount rate</td><td>5.20%</td><td>5.50%</td><td>5.80%</td><td>5.40%</td><td>5.90%</td><td>6.15%</td></tr><tr><td>Expected rate of return on plan assets</td><td>7.50%</td><td>7.60%</td><td>7.90%</td><td>8.70%</td><td>8.70%</td><td>8.75%</td></tr><tr><td>Salary growth rate</td><td>4.20%</td><td>4.15%</td><td>4.30%</td><td>4.50%</td><td>4.50%</td><td>4.50%</td></tr><tr><td> Benefit obligation</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Discount rate</td><td>4.70%</td><td>5.20%</td><td>5.50%</td><td>4.80%</td><td>5.40%</td><td>5.90%</td></tr><tr><td>Salary growth rate</td><td>4.00%</td><td>4.20%</td><td>4.15%</td><td>4.50%</td><td>4.50%</td><td>4.50%</td></tr></table>
<table><tr><td><i>December 31</i></td><td>2011</td><td>2010</td></tr><tr><td>Health care cost trend rate assumed for next year</td><td>7.9%</td><td>8.3%</td></tr><tr><td>Rate to which the cost trend rate is assumed to decline</td><td>5.0%</td><td>5.0%</td></tr><tr><td>Year that the trend rate reaches the ultimate trend rate</td><td>2018</td><td>2018</td></tr></table>

Question: Which year is Issuances of shares in connection with the Merger for Common Stock greater than 1000 ?
Answer: 2009