. for fi scal 2008 , we used an expected return on plan assets of 7.75% ( 7.75 % ) for our u.s . qualifi ed plan and varying rates of between 3.00% ( 3.00 % ) and 8.25% ( 8.25 % ) for our international plans . in determining the long-term rate of return for a plan , we consider the historical rates of return , the nature of the plan 2019s investments and an expectation for the plan 2019s investment strategies . the u.s