9.
RETIREMENT BENEFITS The Company has several non-contributory defined benefit pension plans covering certain U. S.  employees and has various defined benefit pension and termination indemnity plans covering employees outside the United States.
The U. S.  qualified defined benefit plan provides benefits under a cash balance formula.
However, employees satisfying certain age and service requirements remain covered by a prior final average pay formula under that plan.
Effective January1, 2008, the U. S.  qualified pension plan was frozen for most employees.
Accordingly, no additional compensation-based contributions were credited to the cash balance portion of the plan for existing plan participants after 2007.
However, certain employees covered Net (Benefit) Expense under the prior final pay plan formula continue to accrue benefits.
The Company also offers postretirement health care and life insurance benefits to certain eligible U. S.  retired employees, as well as to certain eligible employees outside the United States.
The following tables summarize the components of net (benefit) expense recognized in the Consolidated Statement of Income and the funded status and amounts recognized in the Consolidated Balance Sheet for the Company’s U. S.  qualified and nonqualified pension plans, postretirement plans and plans outside the United States.
The Company uses a December31 measurement date for the U. S.  plans as well as the plans outside the United States.
## Table 0 ##
(1) The 2009 curtailment loss in the non-U.
S pension plans includes an $18 million gain reflecting the sale of Citigroup’s Nikko operations.
See Note 3 to the Consolidated Financial Statements for further discussion of the sale of Nikko operations.
The estimated net actuarial loss, prior service cost and net transition obligation that will be amortized from Accumulated other comprehensive income (loss) into net expense in 2011 are approximately $147 million, $2 million and $(1) million, respectively, for defined benefit pension plans.
For postretirement plans, the estimated 2011 net actuarial loss and prior service cost amortizations are approximately $41 million and $(3) million, respectively
SPECIAL ASSET POOL Special Asset Pool (SAP), which constituted approximately 22% of Citi Holdings by assets as of December 31, 2010, is a portfolio of securities, loans and other assets that Citigroup intends to actively reduce over time through asset sales and portfolio run-off.
At December 31, 2010, SAP had $80 billion of assets.
SAP assets have declined by $248 billion, or 76%, from peak levels in 2007 reflecting cumulative write-downs, asset sales and portfolio run-off.
## Table 1 ##
2010 vs.  2009 Revenues, net of interest expense increased $6.1 billion, primarily due to the improvement of revenue marks in 2010.
Aggregate marks were negative $2.6 billion in 2009 as compared to positive marks of $3.4 billion in 2010 (see “Items Impacting SAP Revenues” below).
Revenue in the current year included positive marks of $2.0 billion related to sub-prime related direct exposure, a positive $0.5 billion CVA related to the monoline insurers, and $0.4 billion on private equity positions.
These positive marks were partially offset by negative revenues of $0.5 billion on Alt-A mortgages and $0.4 billion on commercial real estate.
Operating expenses decreased 33% in 2010, mainly driven by the absence of the U. S.  government loss-sharing agreement, lower compensation, and lower transaction expenses.
Provisions for credit losses and for benefits and claims decreased $4.8 billion due to a decrease in net credit losses of $3.4 billion and a higher release of loan loss reserves and unfunded lending commitments of $1.4 billion.
Assets declined 41% from the prior year, primarily driven by sales and amortization and prepayments.
Asset sales of $39 billion for the year of 2010 generated pretax gains of approximately $1.3 billion.2009 vs.  2008 Revenues, net of interest expense increased $36.4 billion in 2009, primarily due to the absence of significant negative revenue marks occurring in the prior year.
Total negative marks were $2.6 billion in 2009 as compared to $37.4 billion in 2008.
Revenue in 2009 included positive marks of $0.8 billion on subprime-related direct exposures.
These positive revenues were partially offset by negative revenues of $1.5 billion on Alt-A mortgages, $0.8 billion of write-downs on commercial real estate, and a negative $1.6 billion CVA on the monoline insurers and fair value option liabilities.
Revenue was also affected by negative marks on private equity positions and write-downs on highly leveraged finance commitments.
Operating expenses decreased 8% in 2009, mainly driven by lower compensation and lower volumes and transaction expenses, partially offset by costs associated with the U. S.  government loss-sharing agreement exited in the fourth quarter of 2009.
Provisions for credit losses and for benefits and claims increased $1.6 billion, primarily driven by $4.5 billion in increased net credit losses, partially offset by a lower provision for loan losses and unfunded lending commitments of $2.9 billion.
Assets declined 38% versus the prior year, primarily driven by amortization and prepayments, sales, marks and charge-offs.
Investment Securities Investment securities totaled $5,215.4 million, or 40% of total assets at December 31, 2008, and $4,650.4 million, or 36% of total assets at December 31, 2007.
Debt securities, detailed below, comprised over 99% of this investment portfolio.
The fair value of debt securities were as follows at December 31, 2008 and 2007:
## Table 2 ##
More than 98% of our debt securities were of investment-grade quality, with an average credit rating of AA+ by S&P at December 31, 2008.
Most of the debt securities that are below investment grade are rated at the higher end (BB or better) of the non-investment grade spectrum.
Our investment policy limits investments in a single issuer and requires diversification among various asset types.
U. S.  Government and agency obligations include $1,431.6 million at December 31, 2008 and $791.8 million at December 31, 2007 of debt securities issued by agencies of the U. S.  Government including Federal National Mortgage Association, or Fannie Mae, and Federal Home Loan Mortgage Association, or Freddie Mac, whose principal payment is guaranteed by the U. S.  Government.
Tax exempt municipal securities included pre-refunded bonds of $694.8 million at December 31, 2008 and $182.2 million at December 31, 2007.
These pre-refunded bonds are secured by an escrow fund consisting of U. S.  government obligations sufficient to pay off all amounts outstanding at maturity.
The ratings of these pre-refunded bonds generally assume the rating of the government obligations (AAA by S&P) at the time the fund is established.
In addition, certain monoline insurers guarantee the timely repayment of bond principal and interest when a bond issuer defaults and generally provide credit enhancement for bond issues related to our tax exempt municipal securities.
We have no direct exposure to these monoline insurers.
We owned $452.4 million and $662.4 million at December 31, 2008 and 2007, respectively of tax exempt securities guaranteed by monoline insurers.
The equivalent S&P credit rating of these tax-exempt securities without the guarantee from the monoline insurer was AA-.
Our direct exposure to subprime mortgage lending is limited to investment in residential mortgage-backed securities and asset-backed securities backed by home equity loans.
The fair value of securities backed by Alt-A and subprime loans was $7.6 million at December 31, 2008 and $22.0 million at December 31, 2007.
There are no collateralized debt obligations or structured investment vehicles in our investment portfolio.
The percentage of corporate securities associated with the financial services industry was 42.4% at December 31, 2008 and 48.4% at December 31, 2007.
Duration is indicative of the relationship between changes in market value and changes in interest rates, providing a general indication of the sensitivity of the fair values of our debt securities to changes in interest rates.
However, actual market values may differ significantly from estimates based on duration.
The average duration of our debt securities was approximately 4.2 years at December 31, 2008.
Including cash equivalents, the average duration was approximately 3.4 years.
Based on the duration including cash equivalents, a 1% increase in interest rates would generally decrease the fair value of our securities by approximately $229 million.

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td colspan="6">Pension plans</td><td colspan="6">Postretirement benefit plans</td></tr><tr><td></td><td colspan="3">U.S. plans</td><td colspan="3">Non-U.S. plans</td><td colspan="3">U.S. plans</td><td colspan="3">Non-U.S. plans</td></tr><tr><td>In millions of dollars</td><td>2010</td><td>2009</td><td>2008</td><td>2010</td><td>2009</td><td>2008</td><td>2010</td><td>2009</td><td>2008</td><td>2010</td><td>2009</td><td>2008</td></tr><tr><td>Qualified Plans</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Benefits earned during the year</td><td>$14</td><td>$18</td><td>$23</td><td>$167</td><td>$148</td><td>$201</td><td>$1</td><td>$1</td><td>$1</td><td>$23</td><td>$26</td><td>$36</td></tr><tr><td>Interest cost on benefit obligation</td><td>644</td><td>649</td><td>674</td><td>342</td><td>301</td><td>354</td><td>59</td><td>61</td><td>62</td><td>105</td><td>89</td><td>96</td></tr><tr><td>Expected return on plan assets</td><td>-874</td><td>-912</td><td>-949</td><td>-378</td><td>-336</td><td>-487</td><td>-8</td><td>-10</td><td>-12</td><td>-100</td><td>-77</td><td>-109</td></tr><tr><td>Amortization of unrecognized</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Net transition obligation</td><td>—</td><td>—</td><td>—</td><td>-1</td><td>-1</td><td>1</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Prior service cost (benefit)</td><td>-1</td><td>-1</td><td>-2</td><td>4</td><td>4</td><td>4</td><td>-3</td><td>-1</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Net actuarial loss</td><td>47</td><td>10</td><td>—</td><td>57</td><td>60</td><td>24</td><td>11</td><td>2</td><td>4</td><td>20</td><td>18</td><td>21</td></tr><tr><td>Curtailment loss-1</td><td>—</td><td>47</td><td>56</td><td>13</td><td>22</td><td>108</td><td>—</td><td>—</td><td>16</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Net qualified (benefit) expense</td><td>$-170</td><td>$-189</td><td>$-198</td><td>$204</td><td>$198</td><td>$205</td><td>$60</td><td>$53</td><td>$71</td><td>$48</td><td>$56</td><td>$44</td></tr><tr><td>Nonqualified (benefit) expense</td><td>$41</td><td>$41</td><td>$38</td><td>$—</td><td>$—</td><td>$—</td><td>$—</td><td>$—</td><td>$—</td><td>$—</td><td>$—</td><td>$—</td></tr><tr><td>Total net (benefit) expense</td><td>$-129</td><td>$-148</td><td>$-160</td><td>$204</td><td>$198</td><td>$205</td><td>$60</td><td>$53</td><td>$71</td><td>$48</td><td>$56</td><td>$44</td></tr></table>
<table><tr><td>In millions of dollars</td><td>2010</td><td>2009</td><td>2008</td><td>% Change 2010 vs. 2009</td><td>% Change 2009 vs. 2008</td></tr><tr><td>Net interest revenue</td><td>$1,219</td><td>$2,754</td><td>$2,676</td><td>-56%</td><td>3%</td></tr><tr><td>Non-interest revenue</td><td>1,633</td><td>-6,014</td><td>-42,375</td><td>NM</td><td>86</td></tr><tr><td>Revenues, net of interest expense</td><td>$2,852</td><td>$-3,260</td><td>$-39,699</td><td>NM</td><td>92%</td></tr><tr><td>Total operating expenses</td><td>$548</td><td>$824</td><td>$893</td><td>-33%</td><td>-8%</td></tr><tr><td>Net credit losses</td><td>$2,013</td><td>$5,399</td><td>$906</td><td>-63%</td><td>NM</td></tr><tr><td>Provision (releases) for unfunded lending commitments</td><td>-76</td><td>111</td><td>-172</td><td>NM</td><td>NM</td></tr><tr><td>Credit reserve builds (releases)</td><td>-1,711</td><td>-530</td><td>2,677</td><td>NM</td><td>NM</td></tr><tr><td>Provisions for credit losses and for benefits and claims</td><td>$226</td><td>$4,980</td><td>$3,411</td><td>-95%</td><td>46%</td></tr><tr><td>Income (loss) from continuing operations before taxes</td><td>$2,078</td><td>$-9,064</td><td>$-44,003</td><td>NM</td><td>79%</td></tr><tr><td>Income taxes (benefits)</td><td>905</td><td>-3,695</td><td>-16,714</td><td>NM</td><td>78</td></tr><tr><td>Net income (loss) from continuing operations</td><td>$1,173</td><td>$-5,369</td><td>$-27,289</td><td>NM</td><td>80%</td></tr><tr><td>Net income (loss) attributable to noncontrolling interests</td><td>188</td><td>-16</td><td>-205</td><td>NM</td><td>92</td></tr><tr><td>Net income (loss)</td><td>$985</td><td>$-5,353</td><td>$-27,084</td><td>NM</td><td>80%</td></tr><tr><td>EOP assets(in billions of dollars)</td><td>$80</td><td>$136</td><td>$219</td><td>-41%</td><td>-38%</td></tr></table>
<table><tr><td></td><td> December 31, 2008</td><td>Percentage of Total</td><td> December 31, 2007</td><td> Percentage of Total</td></tr><tr><td></td><td colspan="4"> (dollars in thousands)</td></tr><tr><td>U.S. Government and agency obligations</td><td>$1,883,378</td><td>36.2%</td><td>$984,003</td><td>21.2%</td></tr><tr><td>Tax exempt municipal securities</td><td>1,689,462</td><td>32.5%</td><td>1,864,991</td><td>40.2%</td></tr><tr><td>Mortgage and asset-backed securities</td><td>766,202</td><td>14.7%</td><td>910,662</td><td>19.6%</td></tr><tr><td>Corporate securities</td><td>841,397</td><td>16.2%</td><td>863,866</td><td>18.6%</td></tr><tr><td>Redeemable preferred stocks</td><td>19,702</td><td>0.4%</td><td>15,558</td><td>0.4%</td></tr><tr><td>Total debt securities</td><td>$5,200,141</td><td>100.0%</td><td>$4,639,080</td><td>100.0%</td></tr></table>

Question: In the year with largest amount of U.S. Government and agency obligations, what's the sum of Qualified Plans for U.S. plans for Pension plans? (in million)
Answer: -252
Reasoning program: add(23,674), subtract(#0,949)