Note 13 - Retirement Plans and Other Postretirement Benefits (Tables)

9 Months Ended

Sep. 30, 2025

Components of the net periodic benefit cost for all major U.S. and non-U.S. defined benefit plans are as follows:


	Three Months Ended												Nine Months Ended
	September 30,												September 30,
	2025						2024						2025						2024
(in millions)	U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.			U.S.			Non-U.S.
Major defined benefit plans:
Service cost	$	—		$	—		$	3		$	—		$	3		$	1		$	10		$	1
Interest cost		23			4			27			5			74			12			82			14
Expected return on plan assets		(42	)		(4	)		(62	)		(5	)		(128	)		(14	)		(187	)		(14	)
Amortization of:
Prior service cost		3			—			3			—			9			—			9			—
Actuarial (gain) loss		—			—			(9	)		1			(7	)		1			(28	)		1
Net pension (income) expense before special termination benefits and settlements		(16	)		—			(38	)		1			(49	)		—			(114	)		2
Special termination benefits (1)		—			—			—			—			2			—			1			—
Settlement gain (2)		(1	)		—			—			—			(1	)		—			—			—
Net pension (income) expense from major plans		(17	)		—			(38	)		1			(48	)		—			(113	)		2
Other plans		3			—			—						6			—			—			1
Total net pension (income) expense	$	(14	)	$	—		$	(38	)	$	1		$	(42	)	$	—		$	(113	)	$	3

(1) The special termination benefits were incurred as a result of Kodak’s restructuring actions and have been included in

Restructuring costs and other in the Consolidated Statement of Operations for that period.

(2)

The settlement gain was the result of lump sum payments from KRIP and the transfer to the insurer of all obligations and responsibilities associated with an existing annuitized obligation.

EASTMAN KODAK CO 10-Q