Defined Contribution Plan In addition to the plans described previously, the Company’s employees are generally eligible to participate in the Ameriprise Financial 401(k) Plan (the ‘‘401(k) Plan’’).
The 401(k) Plan allows eligible employees to make contributions through payroll deductions up to IRS limits and invest their contributions in one or more of the 401(k) Plan investment options, which include the Ameriprise Financial Stock Fund.
Effective March 1, 2010, the Company matches 100% of the first 5% of eligible compensation an employee contributes on a pretax or Roth 401(k) basis for each annual period.
Prior to March 1, 2010, the Company matched 100% of the first 3% of base pay an employee contributed on a pretax basis each pay period.
Effective March 1, 2010, the Company no longer makes an annual discretionary variable match.
Prior to May 2009, the Company also made contributions equal to 1% of base pay each pay period, which were automatically invested in the Ameriprise Financial Stock Fund.
Under the 401(k) Plan, employees become eligible for contributions under the plan during the pay period they reach 60 days of service.
Fixed and variable match contributions and stock contributions are fully vested after five years of service, vesting ratably over the first five years of service.
The Company’s defined contribution plan expense was $33 million, $32 million and $16 million in 2011, 2010 and 2009, respectively.
Threadneedle Profit Sharing Plan On an annual basis, Threadneedle employees are eligible for a profit sharing arrangement.
The employee profit sharing plan provides for profit sharing of 30% based on an internally defined recurring pretax operating income measure for Threadneedle, which primarily includes pretax income related to investment management services and investment portfolio income excluding gains and losses on asset disposals, certain reorganization expenses, EPP and EIP expenses and other non-recurring expenses.
Compensation expense related to the employee profit sharing plan was $54 million, $52 million and $32 million in 2011, 2010 and 2009, respectively.22.
Commitments, Guarantees and Contingencies Commitments The Company is committed to pay aggregate minimum rentals under noncancelable operating leases for office facilities and equipment in future years as follows:
## Table 0 ##
For the years ended December 31, 2011, 2010 and 2009, operating lease expense was $97 million, $103 million and $103 million, respectively.
The following table presents the Company’s funding commitments:
## Table 1 ##
The Company’s life and annuity products all have minimum interest rate guarantees in their fixed accounts.
As of December 31, 2011, these guarantees range up to 5%.
To the extent the yield on the Company’s invested asset portfolio declines below its target spread plus the minimum guarantee, the Company’s profitability would be negatively affected.
Guarantees Owing to conditions then-prevailing in the credit markets and the isolated defaults of unaffiliated structured investment vehicles held in the portfolios of money market funds advised by its Columbia Management Investment Advisers, LLC subsidiary (the ‘‘2a-7 Funds’’), the Company closely monitored the net asset value of the 2a-7 Funds during 2008 and
The following table presents the results of operations of our Corporate & Other segment:
## Table 2 ##
NM Not Meaningful.
(1) Includes revenues and expenses of the CIEs; net realized gains or losses; and integration and restructuring charges.
The following table presents the components of the adjustments in the table above:
## Table 3 ##
(1) Other adjustments include net realized gains or losses and integration and restructuring charges.
Our Corporate & Other segment pretax loss attributable to Ameriprise Financial was $237 million for the year ended December 31, 2011 compared to $214 million for the prior year.
Our Corporate & Other segment pretax operating loss excludes net realized gains or losses, integration and restructuring charges and the impact of consolidating CIEs.
Our Corporate & Other segment pretax operating loss was $241 million for the year ended December 31, 2011 compared to $224 million for the prior year.
Net revenues decreased $231 million, or 55%, to $192 million for the year ended December 31, 2011 compared to $423 million for the prior year reflecting the impact of consolidating CIEs.
Operating net revenues, which exclude revenues or losses of CIEs and net realized gains or losses, decreased $1 million, or 25%, to $3 million for the year ended December 31, 2011 compared to $4 million for the prior year.
Notes to the Consolidated Financial Statements repatriation of undistributed earnings of non-U.
S.  subsidiaries as of December 31, 2013 and December 31, 2012 would have resulted in a U. S.  tax cost of approximately $250 million and $110 million, respectively.
The Company files federal, state and local income tax returns in numerous domestic and foreign jurisdictions.
In most tax jurisdictions, returns are subject to examination by the relevant tax authorities for a number of years after the returns have been filed.
The Company is no longer subject to examinations by tax authorities in any major tax jurisdiction for years before 2006.
Additionally, the Internal Revenue Service has completed its examination of the Company’s U. S.  federal income tax returns filed for years through 2010.
The examination of the Company’s U. S.  federal income tax return for 2011 is currently underway and is expected to be finalized during 2014.
A reconciliation of the total amounts of unrecognized tax benefits (excluding interest and penalties) as of December 31 follows:
## Table 4 ##
The Company expects that any reasonably possible change in the amount of unrecognized tax benefits in the next 12 months would not be significant.
The total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate was $81 million as of December 31, 2013.
The Company recognizes accrued interest and penalties related to unrecognized tax benefits in income tax expense.
As of December 31, 2013, 2012 and 2011, the Company had liabilities for estimated interest and penalties on unrecognized tax benefits of $9 million, $10 million and $15 million, respectively.
The Company recognized $2 million and $5 million of income in 2013 and 2012, respectively, related to the reduction of estimated interest and penalties.
The Company recognized no income or expense for estimated interest and penalties during the year ended December 31, 2011.13.
Pensions and Other Postretirement Benefits Defined Benefit Plans PPG has defined benefit pension plans that cover certain employees worldwide.
The principal defined benefit pension plans are those in the U. S. , Canada, the Netherlands and the U. K.  which, in the aggregate represent approximately 91% of the projected benefit obligation at December 31, 2013, of which the U. S.  defined benefit pension plans represent the majority.
PPG also sponsors welfare benefit plans that provide postretirement medical and life insurance benefits for certain U. S.  and Canadian employees and their dependents.
These programs require retiree contributions based on retiree-selected coverage levels for certain retirees and their dependents and provide for sharing of future benefit cost increases between PPG and participants based on management discretion.
The Company has the right to modify or terminate certain of these benefit plans in the future.
Salaried and certain hourly employees in the U. S.  hired on or after October 1, 2004, or rehired on or after October 1, 2012 are not eligible for postretirement medical benefits.
Salaried employees in the U. S.  hired, rehired or transferred to salaried status on or after January 1, 2006, and certain U. S.  hourly employees hired in 2006 or thereafter are eligible to participate in a defined contribution retirement plan.
These employees are not eligible for defined benefit pension plan benefits.
Plan Design Changes In January 2011, the Company approved an amendment to one of its U. S.  defined benefit pension plans that represented about 77% of the total U. S.  projected benefit obligation at December 31, 2011.
Depending upon the affected employee's combined age and years of service to PPG, this change resulted in certain employees no longer accruing benefits under this plan as of December 31, 2011, while the remaining employees will no longer accrue benefits under this plan as of December 31, 2020.
The affected employees will participate in the Company’s defined contribution retirement plan from the date their benefit under the defined benefit plan is frozen.
The Company remeasured the projected benefit obligation of this amended plan, which lowered 2011 pension expense by approximately $12 million.
The Company made similar changes to certain other U. S.  defined benefit pension plans in 2011.
The Company recognized a curtailment loss and special termination benefits associated with these plan amendments of $5 million in 2011.
The Company plans to continue reviewing and potentially changing other PPG defined benefit plans in the future.
Separation and Merger of Commodity Chemicals Business On January 28, 2013, PPG completed the separation of its commodity chemicals business and the merger of the subsidiary holding the PPG commodity chemicals business with a subsidiary of Georgia Gulf, as discussed in Note 22, “Separation and Merger Transaction.
” PPG transferred the defined benefit pension plan and other postretirement benefit liabilities for the affected employees in the U. S. , Canada, and Taiwan in the separation resulting in a net partial settlement loss of $33 million

Tables referenced above, in order (Table 0 first):
<table><tr><td></td><td>(in millions)</td></tr><tr><td>2012</td><td>$97</td></tr><tr><td>2013</td><td>88</td></tr><tr><td>2014</td><td>83</td></tr><tr><td>2015</td><td>73</td></tr><tr><td>2016</td><td>61</td></tr><tr><td>Thereafter</td><td>206</td></tr><tr><td>Total</td><td>$608</td></tr></table>
<table><tr><td></td><td colspan="2">December 31,</td></tr><tr><td></td><td>2011</td><td>2010</td></tr><tr><td></td><td colspan="2">(in millions)</td></tr><tr><td>Commercial mortgage loan commitments</td><td>$19</td><td>$22</td></tr><tr><td>Consumer mortgage loan commitments</td><td>730</td><td>525</td></tr><tr><td>Consumer lines of credit</td><td>1,685</td><td>1,533</td></tr><tr><td>Affordable housing partnerships</td><td>267</td><td>188</td></tr><tr><td>Total funding commitments</td><td>$2,701</td><td>$2,268</td></tr></table>
<table><tr><td> </td><td colspan="6">Years Ended December 31,</td><td></td><td></td></tr><tr><td> </td><td colspan="3">2011</td><td colspan="3">2010</td><td></td><td></td></tr><tr><td> </td><td>GAAP</td><td>Less: Adjustments -1</td><td>Operating</td><td>GAAP</td><td>Less: Adjustments-1 </td><td>Operating</td><td colspan="2">Operating Change</td></tr><tr><td> </td><td colspan="8">(in millions)</td></tr><tr><td> Revenues</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Management and financial advice fees</td><td>$-1</td><td>$—</td><td>$-1</td><td>$—</td><td>$—</td><td>$—</td><td>$-1</td><td>NM</td></tr><tr><td>Distribution fees</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Net investment income (loss)</td><td>68</td><td>95</td><td>-27</td><td>273</td><td>294</td><td>-21</td><td>-6</td><td>-29%</td></tr><tr><td>Other revenues</td><td>124</td><td>94</td><td>30</td><td>153</td><td>125</td><td>28</td><td>2</td><td>7</td></tr><tr><td>Total revenues</td><td>191</td><td>189</td><td>2</td><td>426</td><td>419</td><td>7</td><td>-5</td><td>-71</td></tr><tr><td>Banking and deposit interest expense</td><td>-1</td><td>—</td><td>-1</td><td>3</td><td>—</td><td>3</td><td>-4</td><td>NM</td></tr><tr><td>Total net revenues</td><td>192</td><td>189</td><td>3</td><td>423</td><td>419</td><td>4</td><td>-1</td><td>-25</td></tr><tr><td> Expenses</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Distribution expenses</td><td>1</td><td>—</td><td>1</td><td>1</td><td>—</td><td>1</td><td>—</td><td>—</td></tr><tr><td>Interest and debt expense</td><td>316</td><td>221</td><td>95</td><td>288</td><td>181</td><td>107</td><td>-12</td><td>-11</td></tr><tr><td>General and administrative expense</td><td>218</td><td>70</td><td>148</td><td>185</td><td>65</td><td>120</td><td>28</td><td>23</td></tr><tr><td>Total expenses</td><td>535</td><td>291</td><td>244</td><td>474</td><td>246</td><td>228</td><td>16</td><td>7</td></tr><tr><td>Pretax loss</td><td>-343</td><td>-102</td><td>-241</td><td>-51</td><td>173</td><td>-224</td><td>-17</td><td>-8</td></tr><tr><td>Less: Net income (loss) attributable to noncontrolling interests</td><td>-106</td><td>-106</td><td>—</td><td>163</td><td>163</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Pretax loss attributable to Ameriprise Financial</td><td>$-237</td><td>$4</td><td>$-241</td><td>$-214</td><td>$10</td><td>$-224</td><td>$-17</td><td>-8%</td></tr></table>
<table><tr><td> </td><td colspan="6">Years Ended December 31,</td></tr><tr><td> </td><td colspan="3">2011</td><td colspan="3">2010 </td></tr><tr><td> </td><td>CIEs</td><td>Other Adjustments-1 </td><td>Total Adjustments</td><td>CIEs </td><td>Other Adjustments-1 </td><td>Total Adjustments </td></tr><tr><td> </td><td colspan="6">(in millions) </td></tr><tr><td> Revenues</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Net investment income (loss)</td><td>$91</td><td>$4</td><td>$95</td><td>$275</td><td>$19</td><td>$294</td></tr><tr><td>Other revenues</td><td>94</td><td>—</td><td>94</td><td>125</td><td>—</td><td>125</td></tr><tr><td>Total revenues</td><td>185</td><td>4</td><td>189</td><td>400</td><td>19</td><td>419</td></tr><tr><td>Banking and deposit interest expense</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Total net revenues</td><td>185</td><td>4</td><td>189</td><td>400</td><td>19</td><td>419</td></tr><tr><td> Expenses</td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Distribution expenses</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td><td>—</td></tr><tr><td>Interest and debt expense</td><td>221</td><td>—</td><td>221</td><td>181</td><td>—</td><td>181</td></tr><tr><td>General and administrative expense</td><td>70</td><td>—</td><td>70</td><td>56</td><td>9</td><td>65</td></tr><tr><td>Total expenses</td><td>291</td><td>—</td><td>291</td><td>237</td><td>9</td><td>246</td></tr><tr><td>Pretax loss</td><td>-106</td><td>4</td><td>-102</td><td>163</td><td>10</td><td>173</td></tr><tr><td>Less: Net income (loss) attributable to noncontrolling interests</td><td>-106</td><td>—</td><td>-106</td><td>163</td><td>—</td><td>163</td></tr><tr><td>Pretax loss attributable to Ameriprise Financial</td><td>$—</td><td>$4</td><td>$4</td><td>$—</td><td>$10</td><td>$10</td></tr></table>
<table><tr><td>(Millions)</td><td>2013</td><td>2012</td><td>2011</td></tr><tr><td>Balance at January 1</td><td>$82</td><td>$107</td><td>$111</td></tr><tr><td>Additions based on tax positions related to the current year</td><td>12</td><td>12</td><td>15</td></tr><tr><td>Additions for tax positions of prior years</td><td>9</td><td>2</td><td>17</td></tr><tr><td>Reductions for tax positions of prior years</td><td>-10</td><td>-12</td><td>-19</td></tr><tr><td>Pre-acquisition unrecognized tax benefits</td><td>—</td><td>2</td><td>—</td></tr><tr><td>Reductions for expiration of the applicable statute of limitations</td><td>-10</td><td>-6</td><td>-7</td></tr><tr><td>Settlements</td><td>—</td><td>-23</td><td>-8</td></tr><tr><td>Foreign currency translation</td><td>2</td><td>—</td><td>-2</td></tr><tr><td>Balance at December 31</td><td>$85</td><td>$82</td><td>$107</td></tr></table>

Question: what was the percentage change in the unrecognized tax benefits from 2012 to 2013?
Answer: 0.03659
Reasoning program: subtract(85,82), divide(#0,82)