Citigroup (C)

Assumptions

        The discount rate and future rate of compensation assumptions used in determining pension and postretirement benefit obligations and net benefit expense for the Company's plans are shown in the following table:

(1)

Weighted average rates for the U.S. plans equal the stated rates.

(2)

Future compensation increase rate for small groups of grandfathered employees is 3.0% or 6.0%.

A one percentage-point change in the discount rates would have the following effects on pension expense:

        Assumed health care cost trend rates were as follows:

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        A one percentage-point change in assumed health care cost trend rates would have the following effects:

        Citigroup considers the expected rate of return to be a longer-term assessment of return expectations, based on each plan's expected asset allocation, and does not anticipate changing this assumption annually unless there are significant changes in economic conditions. Market performance over a number of earlier years is evaluated covering a wide range of economic conditions to determine whether there are sound reasons for projecting forward any past trends.

        The expected long-term rates of return on assets used in determining the Company's pension expense and postretirement expense are shown below:

(1)

Weighted average rates for the U.S. plans equal the stated rates.

        A one percentage-point change in the expected rates of return would have the following effects on pension expense: