DOW CHEMICAL CO /DE/
For the period ended Sep 30, 2025. Filed Oct 24, 2025.
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Sep 30, 2025 · Filed Oct 24, 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 | Nine Months Ended | ||
|---|---|---|---|---|
| In millions | Sep 30, 2025 | Sep 30, 2024 | Sep 30, 2025 | Sep 30, 2024 |
| Defined Benefit Pension Plans | ||||
| Service cost | $12 | $14 | $33 | $42 |
| Interest cost | 251 | 252 | 746 | 754 |
| Expected return on plan assets | (324) | (345) | (965) | (1,034) |
| Amortization of prior service credit | (4) | (3) | (10) | (10) |
| Amortization of net loss | 42 | 34 | 123 | 105 |
| Settlement cost 1 | 10 | — | 10 | — |
| Net periodic benefit credit | $(13) | $(48) | $(63) | $(143) |
| Other Postretirement Benefit Plans | ||||
| Service cost | $— | $1 | $2 | $3 |
| Interest cost | 11 | 11 | 31 | 33 |
| Amortization of net gain | (12) | (10) | (35) | (31) |
| Net periodic benefit cost (credit) | $(1) | $2 | $(2) | $5 |
- Related to the settlement of certain plan obligations of a European plan resulting from the 2025 Restructuring Program. See Note 5 for additional information.
Except for the settlement cost component related to the 2025 Restructuring Program, which is included in "Restructuring and asset related charges - net" in the consolidated statements of income, the non-service cost components of net periodic benefit cost (credit) are included in "Sundry income (expense) - net" in the consolidated statements of income.
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