The company expects to amortize $1.7 million of actuarial loss from accumulated other comprehensive income (loss) into net periodic benefit costs in 2011.
At December 31, 2010, anticipated benefit payments from the plan in future years are as follows:
## Table 0 ##
Savings Plans.
CME maintains a defined contribution savings plan pursuant to Section 401(k) of the Internal Revenue Code, whereby all U. S.  employees are participants and have the option to contribute to this plan.
CME matches employee contributions up to 3% of the employee’s base salary and may make additional discretionary contributions of up to 2% of base salary.
In addition, certain CME London-based employees are eligible to participate in a defined contribution plan.
For CME London-based employees, the plan provides for company contributions of 10% of earnings and does not have any vesting requirements.
Salary and cash bonuses paid are included in the definition of earnings.
Aggregate expense for all of the defined contribution savings plans amounted to $6.3 million, $5.2 million and $5.8 million in 2010, 2009 and 2008, respectively.
CME Non-Qualified Plans.
CME maintains non-qualified plans, under which participants may make assumed investment choices with respect to amounts contributed on their behalf.
Although not required to do so, CME invests such contributions in assets that mirror the assumed investment choices.
The balances in these plans are subject to the claims of general creditors of the exchange and totaled $28.8 million and $23.4 million at December 31, 2010 and 2009, respectively.
Although the value of the plans is recorded as an asset in the consolidated balance sheets, there is an equal and offsetting liability.
The investment results of these plans have no impact on net income as the investment results are recorded in equal amounts to both investment income and compensation and benefits expense.
Supplemental Savings Plan—CME maintains a supplemental plan to provide benefits for employees who have been impacted by statutory limits under the provisions of the qualified pension and savings plan.
All CME employees hired prior to January 1, 2007 are immediately vested in their supplemental plan benefits.
All CME employees hired on or after January 1, 2007 are subject to the vesting requirements of the underlying qualified plans.
Total expense for the supplemental plan was $0.9 million, $0.7 million and $1.3 million for 2010, 2009 and 2008, respectively.
Deferred Compensation Plan—A deferred compensation plan is maintained by CME, under which eligible officers and members of the Board of Directors may contribute a percentage of their compensation and defer income taxes thereon until the time of distribution.
NYMEX Members’ Retirement Plan and Benefits.
NYMEX maintained a retirement and benefit plan under the Commodities Exchange, Inc.  (COMEX) Members’ Recognition and Retention Plan (MRRP).
This plan provides benefits to certain members of the COMEX division based on long-term membership, and participation is limited to individuals who were COMEX division members prior to NYMEX’s acquisition of COMEX in 1994.
No new participants were permitted into the plan after the date of this acquisition.
Under the terms of the MRRP, the company is required to fund the plan with a minimum annual contribution of $0.4 million until it is fully funded.
All benefits to be paid under the MRRP are based on reasonable actuarial assumptions which are based upon the amounts that are available and are expected to be available to pay benefits.
Total contributions to the plan were $0.8 million for each of 2010, 2009 and for the period August 23 through December 31, 2008.
At December 31, 2010 and 2009, the total obligation for the MRRP totaled $20.7 million and $20.5 million,
Additional information pertaining to stock option plans is provided in the table below:
## Table 1 ##
(1) The fair value of stock options vested in 2009 excludes the fair value of options that vested as a result of the Merger attributable to precombination service.
A summary of nonvested RSU and PSU activity (shares in thousands) is as follows:
## Table 2 ##
At December 31, 2011, there was $391 million of total pretax unrecognized compensation expense related to nonvested stock options, RSU and PSU awards which will be recognized over a weighted average period of 1.8 years.
For segment reporting, share-based compensation costs are unallocated expenses.15.
Pension and Other Postretirement Benefit Plans The Company has defined benefit pension plans covering eligible employees in the United States and in certain of its international subsidiaries.
Pension benefits in the United States are based on a formula that considers final average pay and years of credited service.
In addition, the Company provides medical, dental and life insurance benefits, principally to its eligible U. S.  retirees and similar benefits to their dependents, through its other postretirement benefit plans.
In December 2011, changes to the Company’s benefit plans were approved, as discussed below.
The Company uses December 31 as the year-end measurement date for all of its pension plans and other postretirement benefit plans.
Net Periodic Benefit Cost The net periodic benefit cost for pension and other postretirement benefit plans consisted of the following components
## Table 3 ##
Income taxes paid in 2011, 2010 and 2009 were $2.7 billion, $1.6 billion and $958 million, respectively.
Stock option exercises did not have a significant impact on taxes paid in 2011, 2010 or 2009.
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
## Table 4 ##
(1) Amount for 2011 reflects the conclusion of the IRS examination of Merck’s 2002-2005 federal income tax returns and the resolution of the interest rate swap dispute with the IRS, both as discussed below.
If the Company were to recognize the unrecognized tax benefits of $4.3 billion at December 31, 2011, the income tax provision would reflect a favorable net impact of $3.6 billion.
The Company is under examination by numerous tax authorities in various jurisdictions globally.
The Company believes that it is reasonably possible that the total amount of unrecognized tax benefits as of December 31, 2011 could decrease by up to $600 million in the next 12 months as a result of various audit closures, settlements or the expiration of the statute of limitations.
The ultimate finalization of the Company’s examinations with relevant taxing authorities can include formal administrative and legal proceedings, which could have a significant impact on the timing of the reversal of unrecognized tax benefits.
The Company believes that its reserves for uncertain tax positions are adequate to cover existing risks or exposures.
Interest and penalties associated with uncertain tax positions amounted to a (benefit) expense of $(95) million in 2011, $144 million in 2010 and $(163) million in 2009.
Liabilities for accrued interest and penalties were $1.3 billion and $1.6 billion as of December 31, 2011 and 2010, respectively.
In April 2011, the IRS concluded its examination of Merck’s 2002-2005 federal income tax returns and as a result the Company was required to make net payments of approximately $465 million.
The Company’s unrecognized tax benefits for the years under examination exceeded the adjustments related to this examination period and therefore the Company recorded a net $700 million tax provision benefit in 2011.
This net benefit reflects the decrease of unrecognized tax benefits for the years under examination partially offset by increases to the unrecognized tax benefits for years subsequent to the examination period as a result of this settlement.
The Company disagrees with the IRS treatment of one issue raised during this examination and is appealing the matter through the IRS administrative process.
As previously disclosed, in October 2006, the Canada Revenue Agency (“CRA”) issued Merck a notice of reassessment containing adjustments related to certain intercompany pricing matters.
In February 2009, Merck and the CRA negotiated a settlement agreement in regard to these matters.
In accordance with the settlement, Merck paid an additional tax of approximately $300 million and interest of approximately $360 million with no additional amounts or penalties due on this assessment.
The settlement was accounted for in the first quarter of 2009.
Merck had previously established reserves for these matters.
A portion of the taxes paid is expected to be creditable for U. S.  tax purposes.
In addition, as previously disclosed, the CRA has proposed adjustments for 1999 and 2000 relating to other intercompany pricing matters and, in July 2011, the CRA issued assessments for other miscellaneous audit issues for tax years 2001-2004.
These adjustments would increase Canadian tax due by approximately $330 million plus approximately $380 million of interest through December 31, 2011.
The Company disagrees with the positions taken by the CRA and believes they are without merit.
The Company continues to contest the assessments through the CRA appeals process.
The CRA is expected to prepare similar adjustments for later years.
Management believes that resolution of these matters will not have a material effect on the Company’s financial position or liquidity.
As noted above, exchange losses for 2010 reflect losses relating to Venezuelan currency devaluations.
Effective January 11, 2010, the Venezuelan government devalued its currency from at BsF 2.15 per U. S.  dollar to a two-tiered official exchange rate at (1) “the essentials rate” at BsF 2.60 per U. S.  dollar and (2) “the non-essentials rate” at BsF 4.30 per U. S.  dollar.
In January 2010, the Company was required to remeasure its local currency operations in Venezuela to U. S.  dollars as the Venezuelan economy was determined to be hyperinflationary.
Throughout 2010, the Company settled its transactions at the essentials rate and therefore remeasured monetary assets and liabilities utilizing the essentials rate.
In December 2010, the Venezuelan government announced it would eliminate the essentials rate and, effective January 1, 2011, all transactions would be settled at the official rate of at BsF 4.30 per U. S.  dollar.
As a result of this announcement, the Company remeasured its December 31, 2010 monetary assets and liabilities at the new official rate.
## Table 5 ##
Segment profits are comprised of segment revenues less certain elements of materials and production costs and operating expenses, including components of equity income or loss from affiliates and depreciation and amortization expenses.
For internal management reporting presented to the chief operating decision maker, Merck does not allocate production costs, other than standard costs, research and development expenses or general and administrative expenses, nor the cost of financing these activities.
Separate divisions maintain responsibility for monitoring and managing these costs, including depreciation related to fixed assets utilized by these divisions and, therefore, they are not included in segment profits.
Also excluded from the determination of segment profits are the arbitration settlement charge, the gain on the divestiture of the JJMCP joint venture and a gain on the sale of certain manufacturing facilities and related assets recorded in 2011, the charge for the Vioxx Liability Reserve and the income recognized on AstraZeneca’s asset option exercise both recognized in 2010 and the gains related to the MSP Partnership and the disposition of Merial in 2009.
In addition, the amortization of purchase accounting adjustments and other acquisition-related costs, intangible asset impairment charges, restructuring costs, taxes paid at the joint venture level and a portion of equity income are also excluded from the determination of segment profits.
Additionally, segment profits do not reflect other expenses from corporate and manufacturing cost centers and other miscellaneous income or expense.
These unallocated items are reflected in “Other” in the above table.
Also included in “Other” are miscellaneous corporate profits, operating profits related to third-party manufacturing sales, divested products or businesses, as well as other supply sales.
Pharmaceutical segment profits rose 7% in 2011 driven largely by the increase in sales and the gross margin improvement discussed above.
Pharmaceutical segment profits increased 52% in 2010 driven largely by the inclusion of legacy Schering-Plough results.
Taxes on Income The effective income tax rates of 12.8% in 2011, 40.6% in 2010 and 14.8% in 2009 reflect the impacts of purchase accounting adjustments and restructuring costs, partially offset by the beneficial impact of foreign earnings.
In addition, the effective tax rate for 2011 also reflects a net favorable impact of approximately $700 million relating to the settlement of Merck’s 2002-2005 federal income tax audit, the favorable impact of certain foreign and state tax rate changes that resulted in a net $270 million reduction of deferred tax liabilities on intangibles established in purchase accounting, and the impact of the $500 million charge related to the resolution of the arbitration proceeding with J&J.
The 2010 effective tax rate reflects the impact of the Vioxx Liability Reserve for which no tax impact was recorded, a $147 million charge associated with a change in tax law that requires taxation of the prescription drug subsidy of the Company’s retiree health benefit plans which was enacted in the first quarter of 2010 as part of U. S.  health care reform legislation, and the impact of AstraZeneca’s asset option exercise.
These unfavorable impacts were partially offset by a $391 million tax benefit from changes in a foreign
matters.
This income adjustment mostly reduced NOLs and other tax credit carryforwards.
Additionally, the Company is seeking resolution of one issue raised during this examination through the IRS administrative appeals process.
The Company’s reserves for uncertain tax positions were adequate to cover all adjustments related to this examination period.
The IRS began its examination of the 2007-2009 tax years for the Company in 2010.
The Company’s contractual obligations as of December 31, 2011 are as follows:

Tables referenced above, in order (Table 0 first):
<table><tr><td>(in millions)</td><td>Year</td></tr><tr><td>2011</td><td>$7.2</td></tr><tr><td>2012</td><td>8.2</td></tr><tr><td>2013</td><td>8.6</td></tr><tr><td>2014</td><td>9.5</td></tr><tr><td>2015</td><td>10.0</td></tr><tr><td>2016-2020</td><td>62.8</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>Total intrinsic value of stock options exercised</td><td>$125</td><td>$177</td><td>$119</td></tr><tr><td>Fair value of stock options vested<i><sup>-1</sup></i></td><td>189</td><td>290</td><td>311</td></tr><tr><td>Cash received from the exercise of stock options</td><td>321</td><td>363</td><td>186</td></tr></table>
<table><tr><td></td><td colspan="2">RSUs</td><td colspan="2">PSUs</td></tr><tr><td></td><td>Number of Shares</td><td>Weighted Average Grant Date Fair Value</td><td>Number of Shares</td><td>Weighted Average Grant Date Fair Value</td></tr><tr><td>Nonvested January 1, 2011</td><td>20,438</td><td>$32.88</td><td>1,529</td><td>$33.58</td></tr><tr><td> Granted</td><td>8,181</td><td>36.36</td><td>1,011</td><td>31.35</td></tr><tr><td> Vested</td><td>-5,951</td><td>34.31</td><td>-908</td><td>34.64</td></tr><tr><td> Forfeited</td><td>-1,523</td><td>34.11</td><td>-119</td><td>31.97</td></tr><tr><td> Nonvested December 31, 2011</td><td>21,145</td><td>$33.73</td><td>1,513</td><td>$31.58</td></tr></table>
<table><tr><td></td><td colspan="3">Pension Benefits</td><td colspan="3">Other Postretirement Benefits</td></tr><tr><td><i>Years Ended 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>Service cost</td><td>$619</td><td>$584</td><td>$397</td><td>$110</td><td>$108</td><td>$75</td></tr><tr><td>Interest cost</td><td>718</td><td>688</td><td>450</td><td>141</td><td>148</td><td>108</td></tr><tr><td>Expected return on plan assets</td><td>-972</td><td>-891</td><td>-662</td><td>-142</td><td>-132</td><td>-98</td></tr><tr><td>Net amortization</td><td>201</td><td>148</td><td>136</td><td>-17</td><td>8</td><td>19</td></tr><tr><td>Termination benefits</td><td>59</td><td>54</td><td>89</td><td>29</td><td>42</td><td>10</td></tr><tr><td>Curtailments</td><td>-86</td><td>-50</td><td>-6</td><td>1</td><td>-10</td><td>-10</td></tr><tr><td>Settlements</td><td>4</td><td>-1</td><td>3</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Net periodic benefit cost</td><td>$543</td><td>$532</td><td>$407</td><td>$122</td><td>$164</td><td>$104</td></tr></table>
<table><tr><td></td><td>2011</td><td>2010</td><td>2009</td></tr><tr><td>Balance January 1</td><td>$4,919</td><td>$4,743</td><td>$3,665</td></tr><tr><td>Additions related to current year positions</td><td>695</td><td>479</td><td>333</td></tr><tr><td>Additions related to prior year positions</td><td>145</td><td>124</td><td>49</td></tr><tr><td>Additons related to the Merger</td><td>—</td><td>—</td><td>1,578</td></tr><tr><td>Reductions for tax positions of prior years<i><sup>-1</sup></i></td><td>-1,223</td><td>-157</td><td>-547</td></tr><tr><td>Settlements</td><td>-259</td><td>-256</td><td>-332</td></tr><tr><td>Lapse of statute of limitations</td><td>—</td><td>-14</td><td>-3</td></tr><tr><td>Balance December 31</td><td>$4,277</td><td>$4,919</td><td>$4,743</td></tr></table>
<table><tr><td><i>($ in millions)</i></td><td>2011</td><td>2010</td><td>2009</td></tr><tr><td>Pharmaceutical segment profits</td><td>$25,617</td><td>$23,864</td><td>$15,715</td></tr><tr><td>Other non-reportable segment profits</td><td>2,703</td><td>2,559</td><td>1,735</td></tr><tr><td>Other</td><td>-20,986</td><td>-24,770</td><td>-2,160</td></tr><tr><td>Income before income taxes</td><td>$7,334</td><td>$1,653</td><td>$15,290</td></tr></table>

Question: Does the average value of Service cost in 2011 greater than that in 2010?
Answer: Yes