put options we currently have outstanding put option agreements with other shareholders of our air products san fu company , ltd . and indura s.a . subsidiaries . the put options give the shareholders the right to sell stock in the subsidiaries based on pricing terms in the agreements . refer to note 17 , commitments and contingencies , to the consolidated financial statements for additional information . due to the uncertainty of whether these options would be exercised and the related timing , we excluded the potential payments from the contractual obligations table . pension benefits we sponsor defined benefit pension plans that cover a substantial portion of our worldwide employees . the principal defined benefit pension plans 2014the u.s . salaried pension plan and the u.k . pension plan 2014were closed to new participants in 2005 and were replaced with defined contribution plans . over the long run , the shift to defined contribution plans is expected to reduce volatility of both plan expense and contributions . for 2013 , the fair market value of pension plan assets for our defined benefit plans as of the measurement date increased to $ 3800.8 from $ 3239.1 in 2012 . the projected benefit obligation for these plans as of the measurement date was $ 4394.0 and $ 4486.5 in 2013 and 2012 , respectively . refer to note 16 , retirement benefits , to the consolidated financial statements for comprehensive and detailed disclosures on our postretirement benefits . pension expense .

• , 2013, 2012, 2011
• pension expense, $ 169.7, $ 120.4, $ 114.1
• special terminations settlements and curtailments ( included above ), 19.8, 8.2, 1.3
• weighted average discount rate, 4.0% ( 4.0 % ), 5.0% ( 5.0 % ), 5.0% ( 5.0 % )
• weighted average expected rate of return on plan assets, 7.7% ( 7.7 % ), 8.0% ( 8.0 % ), 8.0% ( 8.0 % )
• weighted average expected rate of compensation increase, 3.8% ( 3.8 % ), 3.9% ( 3.9 % ), 4.0% ( 4.0 % )

2013 vs . 2012 the increase in pension expense , excluding special items , was primarily attributable to the 100 bp decrease in weighted average discount rate , resulting in higher amortization of actuarial losses . the increase was partially offset by a higher expected return on plan assets and contributions in 2013 . special items of $ 19.8 primarily included $ 12.4 for pension settlement losses and $ 6.9 for special termination benefits relating to the 2013 business restructuring and cost reduction plan . 2012 vs . 2011 pension expense in 2012 , excluding special items , was comparable to 2011 expense as a result of no change in the weighted average discount rate from year to year . 2014 outlook pension expense is estimated to be approximately $ 140 to $ 145 , excluding special items , in 2014 , a decrease of $ 5 to $ 10 from 2013 , resulting primarily from an increase in discount rates , partially offset by unfavorable impacts associated with changes in mortality and inflation assumptions . pension settlement losses of $ 10 to $ 25 are expected , dependent on the timing of retirements . in 2014 , pension expense will include approximately $ 118 for amortization of actuarial losses compared to $ 143 in 2013 . net actuarial gains of $ 370.4 were recognized in 2013 , resulting primarily from an approximately 65 bp increase in the weighted average discount rate as well as actual asset returns above expected returns . actuarial gains/losses are amortized into pension expense over prospective periods to the extent they are not offset by future gains or losses . future changes in the discount rate and actual returns on plan assets , different from expected returns , would impact the actuarial gains/losses and resulting amortization in years beyond 2014 . pension funding pension funding includes both contributions to funded plans and benefit payments for unfunded plans , which are primarily non-qualified plans . with respect to funded plans , our funding policy is that contributions , combined with appreciation and earnings , will be sufficient to pay benefits without creating unnecessary surpluses . in addition , we make contributions to satisfy all legal funding requirements while managing our capacity to benefit from tax deductions attributable to plan contributions . with the assistance of third party actuaries , we analyze the liabilities and demographics of each plan , which help guide the level of contributions . during 2013 and 2012 , our cash contributions to funded plans and benefit payments for unfunded plans were $ 300.8 and $ 76.4 , respectively . contributions for 2013 include voluntary contributions for u.s . plans of $ 220.0. .

Question: considering the years 2012-2013 , what is the increase observed in the cash contributions to funded plans and benefit payments for unfunded plans?
Program: divide(300.8, 76.4), multiply(#0, const_100), subtract(#1, const_100)
Answer: 293.71728