93 The following table represents details of the fair value measurements using significant unobservable inputs (Level 3):   Coal Lease Beginning balance at January 1, 2011 $ 4.6 Change in fair value of plan assets (0.2 ) Purchases, sales, transfers, and settlements — Ending balance December 31, 2011 $ 4.4 Change in fair value of plan assets (0.2 ) Purchases, sales, transfers, and settlements — Ending balance at December 31, 2012 $ 4.2 The determination of pension expense for the qualified defined benefit pension plans is based on the fair market value of assets as of the measurement date. Investment gains and losses are recognized in the measurement of assets immediately . Such gains and losses will be amortized and recognized as part of the annual benefit cost to the extent that unrecognized net gains and losses from all sources exceed 10% of the greater of the projected benefit obligation or the market value of assets. General Cable’ s expense under both U.S. and non-U.S. defined benefit pension plans is determined using the discount rate as of the beginning of the fiscal year , so 2013 expense for the pension plans will be based on the weighted-average discount rate of 4.1% for U.S. defined benefit pension plans and 4.2% for non-U.S. defined benefit pension plans. The Company expects to contribute, at a minimum, $ 9.7 million to its defined benefit pension plans for 2013 . The estimated future benefit payments expected to be paid for the Company’ s defined benefit pension plans are $ 17.7 million in 2013 , $ 17.6 million in 2014 , $ 18.4 million in 2015 , $ 18.3 million in 2016 , $ 19.2 million in 2017 and $ 103.7 million in 2018 and thereafter . In the second quarter of 2012 , the Company recorded a pre-tax non-cash settlement loss of $6.1 million for the termination of a legacy pension plan in the United Kingdom stemming from the 1999 acquisition of BICC. Postretirement Benefits Other Than Pensions General Cable has postretirement benefit plans that provide medical and life insurance for certain retirees and eligible dependents. General Cable funds the plans as claims or insurance premiums are incurred. The changes in accrued postretirement benefits were as follows (in millions):   Dec 31, 2012 Dec 31, 2011 Changes in Benefit Obligation:     Beginning benefit obligation $ 7.1 $ 8.0 Service cost 0.1 0.1 Interest cost 0.2 0.3 Actuarial loss (0.4 ) (0.4 ) Benefits paid (0.8 ) (0.9 ) Foreign currency impact 0.1 — Ending benefit obligation $ 6.3 $ 7.1 Funded status at end of year $ (6.3 ) $ (7.1 ) Amounts Recognized in Consolidated Balance Sheets:     Accrued liabilities $ (0.9 ) $ (1.0 ) Other liabilities $ (5.4 ) $ (6.1 ) Recognized in Accumulated Other Comprehensive Income:     Net actuarial loss $ 0.6 $ 1.1 Prior service cost (0.2 ) (0.3 )   $ 0.4 $ 0.8 T able of Contents