Defined Benefit (Pension) · DOL Form 5500 · 2022
The Dow Chemical Company Pension Plan
Data updated 2026-08-06
- $13.0B
- Total assets
- 13,759
- Participants
- 100th
- Percentile by assets
- $946,158
- Avg per participant
Official DOL plan name: Dow Employees' Pension Plan · Sponsored by The Dow Chemical Company · Michigan · Manufacturing
$13.0B in assets, 13,759 participants
The Dow Chemical Company's Dow Employees' Pension Plan reported $13.0B in total assets and 13,759 participants in its 2022 DOL Form 5500 filing, ranking in the 100th percentile by assets among filed plans. Figures are as reported by the plan sponsor to the Department of Labor, not audited or endorsed by PlainRetire.
- 100th percentile by assets (of 139,258 plans)
- #20,597 in Manufacturing (20,629 peers)
Coverage in Michigan
Dow Employees' Pension Plan covers 13,759 participants in Michigan, 22x the typical Michigan plan (state average ~632 per filing). Assets: $13.0B.
- $13.0B
- total plan assets (2022 EOY)
- 13,759
- covered participants
- 100th
- percentile by assets (of 139,258 plans)
- $946,158
- avg assets per participant
The plan reported a net loss of $3.7B for the year, a single-year figure driven by markets and benefit payments, not a measure of plan health.
Participants vs Michigan filers
In Michigan, the average filing covers about 632 participants across 3,963 plans. Dow Employees' Pension Plan reports 13,759 participants - 22x that state average ($13.0B EOY assets).
Michigan filing particulars
| Total Assets (Beginning of Year) | $16.5B |
|---|---|
| Net Assets (End of Year) | $12.9B |
| Net Income | -$3.7B |
| Employer EIN | 381285128 |
| Plan Effective Date | 1947-06-01 |
| Filing Status | FILING RECEIVED |
Sponsor Plan History (The Dow Chemical Company)
| Year | Plans | Participants | Total Assets |
|---|---|---|---|
| 2022 | 2 | 30,689 | $22.3B |
| 2023 | 2 | 32,139 | $21.6B |
| 2024 | 3 | 32,458 | $22.1B |
Nearby Defined Benefit (Pension) Plans in Michigan
Peer Defined Benefit (Pension) plans, same state, same plan type, ranked by total assets.
Dow Employees' Pension Plan vs. nearby Defined Benefit (Pension) plans in Michigan, assets vs. participants
- General Motors Hourly-Rate Employees Pension Plan $40.2B · 18,766
- Ford Motor Company UAW Retirement Plan $19.3B · 27,567
- Ford Motor Company General Retirement Plan $13.4B · 11,760
- Fca US LLC UAW Pension Agreement $8.6B · 14,563
- Fca US LLC Pension Plan $4.2B · 3,249
Scale composition for Dow Employees' Pension Plan
Dow Employees' Pension Plan reports $13.0B in end-of-year assets across 13,759 participants (0.11% of the $11.6T held by all Form 5500 filers in the national rollup , and 0.015% of 89,805,449 covered participants) - about $946,158 per participant (6.9x the national average assets-per-participant) . Net income for plan year 2022 was -$3.7B.
This plan identity (EIN 381285128, plan #001) has 3 Form 5500 filings on file from 2022 to 2024 , with end-of-year assets moving from $13.0B to $10.9B (-16.0%) while covered participants moved from 13,759 to 6,888 . Single-year sparse filers cannot show that trail.
| Plan year | Participants | EOY assets | Filing |
|---|---|---|---|
| 2022 | 13,759 | $13.0B | This page |
| 2023 | 14,051 | $11.5B | Open filing |
| 2024 · index core | 6,888 | $10.9B | Open filing |
The same sponsor also keeps 3 other index-core plans on PlainRetire:
- Dow Employees' Pension Plan (Defined Benefit (Pension), $10.9B, 6,888 participants)
- The Dow Chemical Company Employees' Savings Plan (401(k), $10.8B, 17,128 participants)
- Dow Employees' Pension Plan (Personal Pension Account) (Defined Benefit (Pension), $401M, 8,442 participants)
Similar-Sized Defined Benefit (Pension) Plans Nationally
Defined Benefit (Pension) plans in other states closest to Dow Employees' Pension Plan by total assets, not by location.
- Truist Financial Corporation Pension Plan (NC) $12.5B · 37,931
- Pension and Retirement Plan (DE) $12.3B · 2,875
- The Prudential Merged Retirement Plan (NJ) $12.3B · 17,538
- Iam National Pension Fund (DC) $13.8B · 94,512
Frequently Asked Questions
How did Dow Employees' Pension Plan assets move in 2022? ▼
How have The Dow Chemical Company plan assets changed over time? ▼
Where does Dow Employees' Pension Plan rank by assets among Form 5500 filers? ▼
Which Defined Benefit (Pension) plans are similar in size to Dow Employees' Pension Plan? ▼
Next read for Dow Employees' Pension Plan
Filing takeaways
Ways to act on Dow Employees' Pension Plan's numbers.
- By total assets, Dow Employees' Pension Plan ranks among the largest 1% of all filed plans. See the largest plans
- Compare it side-by-side against 3 similar Defined Benefit (Pension) plans in Michigan. Compare plans
- The Dow Chemical Company's sponsor-wide assets have declined 1.0% since 2022 across 3 plan years on file. More Manufacturing plans