DOW CHEMICAL CO /DE/
For the period ended Mar 31, 2026. Filed Apr 24, 2026.
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Mar 31, 2026 · Filed Apr 24, 2026
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Pension and Other Postretirement Benefit Plans
NOTE 15 –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 2025 10-K. The following table provides the components of the Company's net periodic benefit credit for all significant plans:
| Net Periodic Benefit Credit for All Significant Plans | Three Months Ended | |
|---|---|---|
| In millions | Mar 31, 2026 | Mar 31, 2025 |
| Defined Benefit Pension Plans | ||
| Service cost | $10 | $10 |
| Interest cost | 225 | 246 |
| Expected return on plan assets | (299) | (319) |
| Amortization of prior service credit | (4) | (3) |
| Amortization of net loss | 60 | 40 |
| Net periodic benefit credit | $(8) | $(26) |
| Other Postretirement Benefit Plans | ||
| Service cost | $1 | $1 |
| Interest cost | 8 | 9 |
| Amortization of net gain | (9) | (11) |
| Net periodic benefit credit | $— | $(1) |
The net periodic benefit credit, other than the service cost component, is included in "Sundry income (expense) - net" in the consolidated statements of income.
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