EMC CORP | 2013 | FY | 3


The components of the change in benefit obligation of the Pension Plan is as follows (table in millions):
 
 
December 31,
2013
 
December 31,
2012
Benefit obligation, at beginning of year
 
$
539

 
$
483

Interest cost
 
20

 
21

Benefits paid
 
(18
)
 
(17
)
Actuarial (gain) loss
 
(46
)
 
52

Benefit obligation, at end of year
 
$
495

 
$
539


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