DOW CHEMICAL CO /DE/
For the period ended Sep 30, 2026. Filed Oct 23, 2026.
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Sep 30, 2026 · Filed Oct 23, 2026
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Pension and Other Postretirement Benefit Plans
NOTE 16 –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 Company's funding policy is to contribute to plans when pension laws and/or economics either require or encourage funding. The Company expects to contribute approximately $220 million to its pension plans in 2026, of which $138 million has been contributed through September 30, 2026.
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, 2026 | Sep 30, 2025 | Sep 30, 2026 | Sep 30, 2025 |
| Defined Benefit Pension Plans | ||||
| Service cost | $9 | $12 | $28 | $33 |
| Interest cost | 224 | 251 | 674 | 746 |
| Expected return on plan assets | (298) | (324) | (895) | (965) |
| Amortization of prior service credit | (3) | (4) | (10) | (10) |
| Amortization of net loss | 59 | 42 | 178 | 123 |
| Settlement cost 1 | — | 10 | — | 10 |
| Net periodic benefit credit | $(9) | $(13) | $(25) | $(63) |
| Other Postretirement Benefit Plans | ||||
| Service cost | $1 | $— | $3 | $2 |
| Interest cost | 8 | 11 | 25 | 31 |
| Amortization of net gain | (9) | (12) | (27) | (35) |
| Net periodic benefit cost (credit) | $— | $(1) | $1 | $(2) |
- Related to the settlement of certain plan obligations of a European plan resulting from the 2025 Restructuring Program. See Note 4 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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