DOW CHEMICAL CO /DE/
For the period ended Jun 30, 2025. Filed Jul 25, 2025.
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Jun 30, 2025 · Filed Jul 25, 2025
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Pension and Other Postretirement Benefit Plans
NOTE 18 –PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS
A summary of the Company's pension and other postretirement benefit plans can be found in Note 19 to the Consolidated Financial Statements included in the 2024 10-K. The following table provides the components of the Company's net periodic benefit cost (credit) for all significant plans:
| Net Periodic Benefit Cost (Credit) for All Significant Plans | Three Months Ended | Six Months Ended | ||
|---|---|---|---|---|
| In millions | Jun 30, 2025 | Jun 30, 2024 | Jun 30, 2025 | Jun 30, 2024 |
| Defined Benefit Pension Plans | ||||
| Service cost | $11 | $14 | $21 | $28 |
| Interest cost | 249 | 250 | 495 | 502 |
| Expected return on plan assets | (322) | (343) | (641) | (689) |
| Amortization of prior service credit | (3) | (4) | (6) | (7) |
| Amortization of net loss | 41 | 36 | 81 | 71 |
| Net periodic benefit credit | $(24) | $(47) | $(50) | $(95) |
| Other Postretirement Benefit Plans | ||||
| Service cost | $1 | $1 | $2 | $2 |
| Interest cost | 11 | 11 | 20 | 22 |
| Amortization of net gain | (12) | (11) | (23) | (21) |
| Net periodic benefit cost (credit) | $— | $1 | $(1) | $3 |
Net periodic benefit cost (credit), other than the service cost component, is included in "Sundry income (expense) - net" in the consolidated statements of income.
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