noteS to conSolidated Financial StatementS The J. M. Smucker Company We use a measurement date of April 30 to determine defined benefit pension plans and other postretirement benefits’ assets and benefit obligations. The following table sets forth the combined status of the plans as recognized in the Consolidated Balance Sheets. Defined Benefit Pension Plans April 30, 2013 2012 Other Postretirement Benefits 2013 2012 Change in benefit obligation: Benefit obligation at beginning of year Service cost Interest cost Amendments Actuarial loss Participant contributions Benefits paid Foreign currency translation adjustments Curtailment Settlement Termination benefit cost Other adjustments Benefit obligation at end of year Change in plan assets: Fair value of plan assets at beginning of year Actual return on plan assets Company contributions Participant contributions Benefits paid Foreign currency translation adjustments Settlement Fair value of plan assets at end of year Funded status of the plans Defined benefit pensions Accrued compensation Postretirement benefits other than pensions Net benefit liability $ 561.7 8.8 23.9 4.2 39.6 0.5 (43.6) (2.6) (2.0) (14.8) — — $ 575.7 $ 386.5 44.2 40.0 0.5 (43.6) (2.1) (14.8) $ 410.7 $(165.0) $(163.0) (2.0) — $(165.0) $ 503.3 8.1 26.2 — 60.0 0.5 (28.5) (5.1) 0.4 (5.0) 1.8 — $ 561.7 $ 407.6 5.2 11.4 0.5 (28.5) (4.7) (5.0) $ 386.5 $(175.2) $ (147.6) (27.6) — $(175.2) $ 68.8 2.5 3.0 (9.6) 4.5 1.5 (3.7) (0.2) — — — 0.3 $ 67.1 $ — — 2.2 1.5 (3.7) — — — — — (67.1) $ 59.8 2.3 3.1 — 4.3 1.4 (3.6) (0.5) (0.1) — 2.0 0.1 $ 68.8 $ — — 2.2 1.4 (3.6) — — — $ $ $ $ $ (67.1) $(68.8) — — (68.8) $(67.1) $(68.8) The following table summarizes amounts recognized in accumulated other comprehensive loss in the Consolidated Balance Sheets, before income taxes. Defined Benefit Pension Plans April 30, 2013 2012 Other Postretirement Benefits 2013 2012 Net actuarial (loss) gain Prior service (cost) credit Total recognized in accumulated other comprehensive loss $(202.1) (6.1) $(208.2) $(204.4) (3.0) $(207.4) $ (2.2) 10.9 $ 8.7 $2.3 1.7 $4.0 The related tax impact recognized in accumulated other comprehensive loss was a benefit of $68.2 and $69.2 at April 30, 2013 and 2012, respectively. During 2014, we expect to recognize amortization of net actuarial losses and prior service cost of $13.0 and $0.2, respectively, in net periodic benefit cost. 2013 Annual Report 59