90 U.S. Plans Non-U.S. Plans   Dec 31, 2012 Dec 31, 2011 Dec 31, 2012 Dec 31, 2011 Changes in Benefit Obligation:         Beginning benefit obligation $ 167.2 $ 152.6 $ 114.2 $ 107.5 Impact of foreign currency exchange rate change — — — (2.8 ) Acquisitions — — 19.1 — Service cost 1.8 1.4 4.3 3.1 Interest cost 7.7 8.1 6.1 5.7 Settlement (gain) loss — — (2.5 ) (1.4 ) Benefits paid (9.9 ) (9.8 ) (4.1 ) (4.9 ) Employee contributions — — 0.2 0.1 Amendments / Change in assumptions 0.1 0.7 4.0 4.1 Actuarial (gain) loss 13.5 14.2 17.2 2.8 Ending benefit obligation $ 180.4 $ 167.2 $ 158.5 $ 114.2 Changes in Plan Assets:         Beginning fair value of plan assets $ 126.6 $ 123.6 $ 40.1 $ 36.9 Impact of foreign currency exchange rate change — — 0.5 (0.7 ) Acquisitions — — 16.9 — Actual return on plan assets 11.9 (4.7 ) 2.5 3.3 Company contributions 0.5 17.5 8.0 6.9 Settlements — — (17.8 ) (1.4 ) Benefits paid (9.9 ) (9.8 ) (4.1 ) (4.9 ) Ending fair value of plan assets $ 129.1 $ 126.6 $ 46.1 $ 40.1 Funded status at end of year $ (51.3 ) $ (40.6 ) $ (112.4 ) $ (74.1 ) Amounts Recognized in Consolidated Balance Sheets:         Other Assets $ — $ — $ 0.2 $ 7.5 Accrued liabilities $ (0.4 ) $ (0.4 ) $ (5.7 ) $ (4.3 ) Other liabilities $ (50.9 ) $ (40.2 ) $ (106.9 ) $ (77.3 ) Recognized in Accumulated Other Comprehensive Income:         Net actuarial loss $ 87.6 $ 84.9 $ 31.2 $ 15.1 Prior service cost 0.4 0.6 8.9 6.8 Transition obligation — — 0.5 0.6   $ 88.0 $ 85.5 $ 40.6 $ 22.5 The accumulated benefit obligation for US defined benefit retirement pension plans was $ 179.4 million and $ 166.6 million for 2012 and 201 1 , respectively . The accumulated benefit obligation for Non-US defined benefit retirement pension plans was $ 136.1 million and $ 102.3 million for 2012 and 201 1 , respectively . Pension plans with accumulated benefit obligations in excess of plan assets consist of the following (in millions): U.S. Plans Non-U.S. Plans   Dec 31, 2012 Dec 31, 2011 Dec 31, 2012 Dec 31, 2011 Projected benefit obligation $ 180.4 $ 167.2 $ 149.7 $ 104.5 Accumulated benefit obligation 179.4 166.6 136.1 93.4 Fair value of the plan assets 129.0 126.6 44.2 23.1 T able of Contents