holding other assumptions constant , the following table reflects what a one hundred basis point increase and decrease in our estimated long-term rate of return on plan assets would have on our estimated 2011 pension expense ( in millions ) : change in long-term rate of return on plan assets .

Table:
increase ( decrease ) in expense | change in long-term rateof return on plan assets increase | change in long-term rateof return on plan assets decrease
u.s . plans | $ -14 ( 14 ) | $ 14
u.k . plans | -35 ( 35 ) | 35
the netherlands plan | -5 ( 5 ) | 5
canada plans | -2 ( 2 ) | 2
estimated future contributions we estimate contributions of approximately $ 403 million in 2011 as compared with $ 288 million in goodwill and other intangible assets goodwill represents the excess of cost over the fair market value of the net assets acquired .
we classify our intangible assets acquired as either trademarks , customer relationships , technology , non-compete agreements , or other purchased intangibles .
our goodwill and other intangible balances at december 31 , 2010 increased to $ 8.6 billion and $ 3.6 billion , respectively , compared to $ 6.1 billion and $ 791 million , respectively , at december 31 , 2009 , primarily as a result of the hewitt acquisition .
although goodwill is not amortized , we test it for impairment at least annually in the fourth quarter .
in the fourth quarter , we also test acquired trademarks ( which also are not amortized ) for impairment .
we test more frequently if there are indicators of impairment or whenever business circumstances suggest that the carrying value of goodwill or trademarks may not be recoverable .
these indicators may include a sustained significant decline in our share price and market capitalization , a decline in our expected future cash flows , or a significant adverse change in legal factors or in the business climate , among others .
no events occurred during 2010 or 2009 that indicate the existence of an impairment with respect to our reported goodwill or trademarks .
we perform impairment reviews at the reporting unit level .
a reporting unit is an operating segment or one level below an operating segment ( referred to as a 2018 2018component 2019 2019 ) .
a component of an operating segment is a reporting unit if the component constitutes a business for which discrete financial information is available and segment management regularly reviews the operating results of that component .
an operating segment shall be deemed to be a reporting unit if all of its components are similar , if none of its components is a reporting unit , or if the segment comprises only a single component .
the goodwill impairment test is a two step analysis .
step one requires the fair value of each reporting unit to be compared to its book value .
management must apply judgment in determining the estimated fair value of the reporting units .
if the fair value of a reporting unit is determined to be greater than the carrying value of the reporting unit , goodwill and trademarks are deemed not to be impaired and no further testing is necessary .
if the fair value of a reporting unit is less than the carrying value , we perform step two .
step two uses the calculated fair value of the reporting unit to perform a hypothetical purchase price allocation to the fair value of the assets and liabilities of the reporting unit .
the difference between the fair value of the reporting unit calculated in step one and the fair value of the underlying assets and liabilities of the reporting unit is the implied fair value of the reporting unit 2019s goodwill .
a charge is recorded in the financial statements if the carrying value of the reporting unit 2019s goodwill is greater than its implied fair value. .

Question: what is the percentage change in goodwill from 2009 to 2010?
Answer: 41.0%
Calculation: subtract(8.6, 6.1), divide(#0, 6.1)