Defined Benefit (Pension) · DOL Form 5500 · 2022

Eastman Chemical Company Pension Plan

Data updated 2026-08-11

$1.2B
Total assets
3,484
Participants
99th
Percentile by assets
$348,712
Avg per participant
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Official DOL plan name: Eastman Retirement Assistance Plan · Sponsored by Eastman Chemical Company · Tennessee · Manufacturing

$1.2B in assets, 3,484 participants

Eastman Chemical Company's Eastman Retirement Assistance Plan reported $1.2B in total assets and 3,484 participants in its 2022 DOL Form 5500 filing, ranking in the 99th 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.

  • 99th percentile by assets (of 139,126 plans)
  • #20,256 in Manufacturing (20,602 peers)

Coverage in Tennessee

Eastman Retirement Assistance Plan covers 3,484 participants in Tennessee, 3.1x the typical Tennessee plan (state average ~1,126 per filing). Assets: $1.2B.

$1.2B
total plan assets (2022 EOY)
3,484
covered participants
99th
percentile by assets (of 139,126 plans)
$348,712
avg assets per participant

The plan reported a net loss of $405M for the year, a single-year figure driven by markets and benefit payments, not a measure of plan health.

Where Eastman Retirement Assistance Plan sits by total assets

Eastman Retirement Assistance Plan vs every filed plan by assets

End-of-year total assets · plan year 2022 · DOL Form 5500

$1,214,912,318 Top 1% higher than 99% of 139,123 filed plans

This plan $0 $2,010,000,000 every filed plan with reported assets, bucketed by value

Dashed line + filled bar = this entry, among filed plans.

Source U.S. Department of Labor Form 5500 filings (EBSA) · plan year 2022

State
Industry

Participants vs Tennessee filers

In Tennessee, the average filing covers about 1,126 participants across 2,384 plans. Eastman Retirement Assistance Plan reports 3,484 participants - 3.1x that state average ($1.2B EOY assets).

Tennessee filing particulars

Total Assets (Beginning of Year)$1.6B
Net Assets (End of Year)$1.2B
Net Income-$405M
Employer EIN621539359
Plan Effective Date1994-01-01
Filing StatusFILING RECEIVED

Sponsor Plan History (Eastman Chemical Company)

$4.2B$4.4B$4.6B$4.8B$5B 202220232024 $4.36B $4.82B ▲ +10.6%
Total plan assets by year, all Eastman Chemical Company plans on file
Year Plans Participants Total Assets
2022 2 14,069 $4.4B
2023 2 14,067 $4.7B
2024 2 13,420 $4.8B

Nearby Defined Benefit (Pension) Plans in Tennessee

Peer Defined Benefit (Pension) plans, same state, same plan type, ranked by total assets.

Eastman Retirement Assistance Plan vs. nearby Defined Benefit (Pension) plans in Tennessee, assets vs. participants

Eastman Retirement Assistance Plan vs. nearby Defined Benefit (Pension) plans in Tennessee, assets vs. participants Scatter plot of 6 data points. -50000050000100000150000 -100102030 Total assets ($B) Participants Eastman Retirement A…Fedex Corporation Em…Retirement Plan of I…Pension Plan for Emp…Retirement Program P…Nissan Employee Reti…
Eastman Retirement Assistance Plan vs. nearby Defined Benefit (Pension) plans in Tennessee, assets vs. participants

Similar-Sized Defined Benefit (Pension) Plans Nationally

Defined Benefit (Pension) plans in other states closest to Eastman Retirement Assistance Plan by total assets, not by location.

Frequently Asked Questions

How did Eastman Retirement Assistance Plan assets move in 2022?
Eastman Retirement Assistance Plan declined sharply - down 25.0% during 2022, from $1.6B to $1.2B. Reported net income was -$405M.
How have Eastman Chemical Company plan assets changed over time?
Across 3 plan years on file (2022-2024), Eastman Chemical Company's sponsor-wide assets grew 10.5%, from $4.4B to $4.8B.
Where does Eastman Retirement Assistance Plan rank by assets among Form 5500 filers?
Eastman Retirement Assistance Plan ranks in the 99th percentile by end-of-year assets among 139,126 plans that reported assets for plan year 2022 (among the largest 1% of all filed plans).
Which Defined Benefit (Pension) plans are similar in size to Eastman Retirement Assistance Plan?
Among Defined Benefit (Pension) plans in other states, the closest by assets is Retirement Plan for Hospital Employees in CA ($1.2B, 2,954 participants).

Next read for Eastman Retirement Assistance Plan

Filing takeaways

Ways to act on Eastman Retirement Assistance Plan's numbers.

  • By total assets, Eastman Retirement Assistance 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 Tennessee. Compare plans
  • Eastman Chemical Company's sponsor-wide assets have grown 10.5% since 2022 across 3 plan years on file. More Manufacturing plans