responded to the request for information pursuant to Section 104(e) of CERCLA.
The USEPA has initially estimated cleanup costs to be between $4 million and $5 million.
Based on the information available to the company at the present time, the company does not believe that this matter will have a material adverse effect upon the liquidity, results of operations or financial condition of the company.
Europe In January 2003 the German government passed legislation that imposed a mandatory deposit of 25 eurocents on all one-way packages containing beverages except milk, wine, fruit juices and certain alcoholic beverages.
Ball Packaging Europe GmbH (BPE), together with certain other plaintiffs, contested the enactment of the mandatory deposit for non-returnable containers based on the German Packaging Regulation (Verpackungsverordnung) in Federal and State Administrative Court.
All other proceedings have been terminated except for the determination of minimal court fees that are still outstanding in some cases, together with minimal ancillary legal fees.
The relevant industries, including BPE and its competitors, have successfully set up a Germany-wide return system for one-way beverage containers, which has been operational since May 1, 2006, the date required under the deposit legislation.
Item 4.
Submission of Matters to a Vote of Security Holders There were no matters submitted to the security holders during the fourth quarter of 2007.
Part II Item 5.
Market for the Registrant’s Common Stock and Related Stockholder Matters Ball Corporation common stock (BLL) is traded on the New York Stock Exchange and the Chicago Stock Exchange.
There were 5,424 common shareholders of record on February 3, 2008.
Common Stock Repurchases The following table summarizes the company’s repurchases of its common stock during the quarter ended December 31, 2007.
## Table 0 ##
(a) Includes open market purchases and/or shares retained by the company to settle employee withholding tax liabilities.
(b) The company has an ongoing repurchase program for which shares are authorized for repurchase from time to time by Ball’s board of directors.
On January 23, 2008, Ball's board of directors authorized the repurchase by the company of up to a total of 12 million shares of its common stock.
This repurchase authorization replaces all previous authorizations.
(c) Does not include 675,000 shares under a forward share repurchase agreement entered into in December 2007 and settled on January 7, 2008, for approximately $31 million.
Also does not include shares to be acquired in 2008 under an accelerated share repurchase program entered into in December 2007 and funded on January 7, 2008.
UNITED PARCEL SERVICE, INC.  AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS—(Continued) exercised portion of a stock appreciation right will reduce the share reserve by one share.
Each share issued pursuant to restricted stock and stock units, and restricted performance shares and units, will reduce the share reserve by 2.76 shares.
As of December 31, 2010, management incentive awards, stock options, restricted performance units, and restricted stock units had been granted under the Incentive Compensation Plan.
We had 48 million shares available to be issued under the Incentive Compensation Plan as of December 31, 2010.
Management Incentive Awards & Restricted Stock Units Persons earning the right to receive management incentive awards are determined annually by the Compensation Committee of the UPS Board of Directors.
Our management incentive awards program provides that half of the annual management incentive award, with certain exceptions, be made in restricted stock units (“RSUs”), which generally vest over a five-year period.
The other half of the award is in the form of cash or unrestricted shares of class A common stock and is fully vested at the time of grant.
These management incentive awards are generally granted in the fourth quarter of each year.
Upon vesting, RSUs result in the issuance of the equivalent number of UPS class A common shares after required tax withholdings.
Except in the case of death, disability, or retirement, RSUs granted for our management incentive awards generally vest over a five year period with approximately 20% of the award vesting at each anniversary date of the grant.
The entire grant is expensed on a straight-line basis over the requisite service period.
All RSUs granted are subject to earlier cancellation or vesting under certain conditions.
Dividends earned on management incentive award RSUs are reinvested in additional RSUs at each dividend payable date.
We also award RSUs in conjunction with our long-term incentive performance awards program to certain eligible employees.
The RSUs ultimately granted under the long-term incentive performance award will be based upon the achievement of certain performance measures, including growth in consolidated revenue and operating return on invested capital, each year during the performance award cycle, and other measures, including growth in consolidated earnings per share, over the entire three year performance award cycle.
As of December 31, 2010, we had the following RSUs outstanding, including reinvested dividends:
## Table 1 ##
The fair value of each RSU is the New York Stock Exchange (“NYSE”) closing price on the date of grant.
The weighted-average grant date fair value of RSUs granted during 2010, 2009, and 2008 was $66.11, $56.57, and $46.56, respectively.
The total fair value of RSUs vested was $368, $246, and $141 million in 2010, 2009, and 2008, respectively.
As of December 31, 2010, there was $620 million of total unrecognized compensation cost related to nonvested RSUs.
That cost is expected to be recognized over a weighted average period of 3 years and 8 months.
basis point change in the assumed discount rate, expected return on assets, and health care cost trend rate for the U. S.  pension and postretirement benefit plans would have resulted in the following increases (decreases) on the Company’s reported costs and obligations for the year 2010 (in millions):
## Table 2 ##
Our 2011 pension expense will be higher than our 2010 expense due primarily to two negative factors: the decline in discount rate used to determine expense from 6.58% for 2010 to 5.98% for 2011, and the required amortization of unrecognized losses, the majority of which relate to 2008 asset losses, outside of the corridor we utilize for accounting purposes.
These negative factors are partially offset by the additional discretionary contributions that we made in 2010 and 2011 that increased the expected return on assets used for expense calculation purposes.
Depreciation, Residual Value, and Impairment of Fixed Assets As of December 31, 2010, we had $17.387 billion of net fixed assets, the most significant category of which is aircraft.
In accounting for fixed assets, we make estimates about the expected useful lives and the expected residual values of the assets, and the potential for impairment based on the fair values of the assets and the cash flows generated by these assets.
In estimating the lives and expected residual values of aircraft, we have relied upon actual experience with the same or similar aircraft types.
Subsequent revisions to these estimates could be caused by changes to our maintenance program, changes in the utilization of the aircraft, governmental regulations on aging aircraft, and changing market prices of new and used aircraft of the same or similar types.
We periodically evaluate these estimates and assumptions, and adjust the estimates and assumptions as necessary.
Adjustments to the expected lives and residual values are accounted for on a prospective basis through depreciation expense.
We review long-lived assets for impairment when circumstances indicate the carrying amount of an asset may not be recoverable based on the undiscounted future cash flows of the asset.
If the carrying amount of the asset is determined not to be recoverable, a write-down to fair value is recorded.
Fair values are determined based on quoted market values, discounted cash flows, or external appraisals, as applicable.
We review long-lived assets for impairment at the individual asset or the asset group level for which the lowest level of independent cash flows can be identified.
The circumstances that would indicate potential impairment may include, but are not limited to, a significant change in the extent to which an asset is utilized, a significant decrease in the market value of an asset, and operating or cash flow losses associated with the use of the asset.
In estimating cash flows, we project future volume levels for our different air express products in all geographic regions in which we do business.
Adverse changes in these volume forecasts, or a shortfall of our actual volume compared with our
UNITED PARCEL SERVICE, INC.  AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS—(Continued) Funded Status The following table discloses the funded status, as of the respective measurement dates in each year, of our plans and the amounts recognized in our balance sheet as of December 31 (in millions):
## Table 3 ##
The accumulated benefit obligation for our pension plans as of the measurement dates in 2010 and 2009 was $20.241 and $16.968 billion, respectively.
Benefit payments under the pension plans include $14 and $15 million paid from employer assets in 2010 and 2009, respectively.
Benefit payments (net of participant contributions) under the postretirement medical benefit plans include $94 and $90 million paid from employer assets in 2010 and 2009, respectively.
Such benefit payments from employer assets are also categorized as employer contributions.
At December 31, 2010 and 2009, the projected benefit obligation, the accumulated benefit obligation, and the fair value of plan assets for pension plans with an accumulated benefit obligation in excess of plan assets were as follows (in millions):
## Table 4 ##

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td>Total Number of Shares Purchased(a)</td><td>Average PricePaid per Share</td><td>Total Number of Shares Purchased as Part of Publicly Announced Plans or Programs</td><td>Maximum Number of Shares that May Yet Be Purchased Under the Plans or Programs(b)</td></tr><tr><td>October 1 to October 28, 2007</td><td>705,292</td><td>$53.53</td><td>705,292</td><td>4,904,824</td></tr><tr><td>October 29 to November 25, 2007</td><td>431,170</td><td>$48.11</td><td>431,170</td><td>4,473,654</td></tr><tr><td>November 26 to December 31, 2007</td><td>8,310(c)</td><td>$44.99</td><td>8,310</td><td>4,465,344</td></tr><tr><td>Total</td><td>1,144,772</td><td>$51.42</td><td>1,144,772</td><td></td></tr></table>
<table><tr><td></td><td>Shares (in thousands)</td><td> Weighted Average Grant Date Fair Value</td><td> Weighted Average Remaining Contractual Term (in years)</td><td> Aggregate Intrinsic Value (in millions)</td></tr><tr><td>Nonvested at January 1, 2010</td><td>13,881</td><td>$58.82</td><td></td><td></td></tr><tr><td>Vested</td><td>-5,801</td><td>62.33</td><td></td><td></td></tr><tr><td>Granted</td><td>5,966</td><td>66.11</td><td></td><td></td></tr><tr><td>Reinvested Dividends</td><td>404</td><td>N/A</td><td></td><td></td></tr><tr><td>Forfeited / Expired</td><td>-339</td><td>57.16</td><td></td><td></td></tr><tr><td>Nonvested at December 31, 2010</td><td>14,111</td><td>$60.51</td><td>2.06</td><td>$1,024</td></tr><tr><td>RSUs Expected to Vest</td><td>13,649</td><td>$60.49</td><td>2.01</td><td>$991</td></tr></table>
<table><tr><td></td><td>25 Basis Point Increase</td><td>25 Basis Point Decrease</td></tr><tr><td> Pension Plans</td><td></td><td></td></tr><tr><td><i>Discount Rate:</i></td><td></td><td></td></tr><tr><td>Effect on net periodic benefit cost</td><td>$-86</td><td>$96</td></tr><tr><td>Effect on projected benefit obligation</td><td>-805</td><td>854</td></tr><tr><td><i>Return on Assets:</i></td><td></td><td></td></tr><tr><td>Effect on net periodic benefit cost</td><td>-46</td><td>46</td></tr><tr><td> Postretirement Medical Plans</td><td></td><td></td></tr><tr><td><i>Discount Rate:</i></td><td></td><td></td></tr><tr><td>Effect on net periodic benefit cost</td><td>-6</td><td>5</td></tr><tr><td>Effect on accumulated postretirement benefit obligation</td><td>-92</td><td>96</td></tr><tr><td><i>Health Care Cost Trend Rate:</i></td><td></td><td></td></tr><tr><td>Effect on net periodic benefit cost</td><td>3</td><td>-3</td></tr><tr><td>Effect on accumulated postretirement benefit obligation</td><td>18</td><td>-19</td></tr></table>
<table><tr><td></td><td colspan="2">U.S. Pension Benefits</td><td colspan="2">U.S. Postretirement Medical Benefits</td><td colspan="2">International Pension Benefits</td></tr><tr><td></td><td>2010</td><td>2009</td><td>2010</td><td>2009</td><td>2010</td><td>2009</td></tr><tr><td> Funded Status:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Fair value of plan assets</td><td>$20,092</td><td>$15,351</td><td>$233</td><td>$298</td><td>$561</td><td>$481</td></tr><tr><td>Benefit obligation</td><td>-21,342</td><td>-17,763</td><td>-3,597</td><td>-3,336</td><td>-680</td><td>-575</td></tr><tr><td>Funded status recognized at December 31</td><td>$-1,250</td><td>$-2,412</td><td>$-3,364</td><td>$-3,038</td><td>$-119</td><td>$-94</td></tr><tr><td> Funded Status Amounts Recognized in our Balance Sheet:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Other non-current assets</td><td>$42</td><td>$—</td><td>$—</td><td>$—</td><td>$1</td><td>$15</td></tr><tr><td>Other current liabilities</td><td>-11</td><td>-11</td><td>-99</td><td>-87</td><td>-3</td><td>-4</td></tr><tr><td>Pension and postretirement benefit obligations</td><td>-1,281</td><td>-2,401</td><td>-3,265</td><td>-2,951</td><td>-117</td><td>-105</td></tr><tr><td>Net asset (liability) at December 31</td><td>$-1,250</td><td>$-2,412</td><td>$-3,364</td><td>$-3,038</td><td>$-119</td><td>$-94</td></tr><tr><td> Amounts Recognized in AOCI:</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Unrecognized net prior service cost</td><td>$-1,660</td><td>$-1,839</td><td>$-113</td><td>$-109</td><td>$-8</td><td>$-9</td></tr><tr><td>Unrecognized net actuarial loss</td><td>-6,833</td><td>-5,289</td><td>-702</td><td>-584</td><td>-114</td><td>-70</td></tr><tr><td>Gross unrecognized cost at December 31</td><td>-8,493</td><td>-7,128</td><td>-815</td><td>-693</td><td>-122</td><td>-79</td></tr><tr><td>Deferred tax asset at December 31</td><td>3,193</td><td>2,680</td><td>306</td><td>261</td><td>31</td><td>22</td></tr><tr><td>Net unrecognized cost at December 31</td><td>$-5,300</td><td>$-4,448</td><td>$-509</td><td>$-432</td><td>$-91</td><td>$-57</td></tr></table>
<table><tr><td rowspan="2"></td><td colspan="2"> Project Benefit Obligation Exceeds the Fair Value of Plan Assets</td><td colspan="2"> Accumulated Benefit Obligation Exceeds the Fair Value ofPlan Assets</td></tr><tr><td> 2010</td><td> 2009</td><td> 2010</td><td> 2009</td></tr><tr><td> U.S. Pension Benefits</td><td></td><td></td><td></td><td></td></tr><tr><td>Projected benefit obligation</td><td>$3,227</td><td>$17,763</td><td>$3,227</td><td>$4,995</td></tr><tr><td>Accumulated benefit obligation</td><td>3,195</td><td>4,963</td><td>3,195</td><td>4,963</td></tr><tr><td>Fair value of plan assets</td><td>1,934</td><td>15,351</td><td>1,934</td><td>2,962</td></tr><tr><td> International Pension Benefits</td><td></td><td></td><td></td><td></td></tr><tr><td>Projected benefit obligation</td><td>$662</td><td>$346</td><td>$362</td><td>$82</td></tr><tr><td>Accumulated benefit obligation</td><td>323</td><td>69</td><td>323</td><td>69</td></tr><tr><td>Fair value of plan assets</td><td>543</td><td>237</td><td>257</td><td>18</td></tr></table>

Question: What's the current growth rate of Fair value of plan assets of U.S. pension benefits for Accumulated Benefit Obligation Exceeds the Fair Value of Plan Assets?
Answer: -0.34706
Reasoning program: subtract(1934,2962), divide(#0,2962)