Defined Benefit (Pension) · DOL Form 5500 · 2024

The Dow Chemical Company Pension Plan

Data updated 2026-08-06

$10.9B
Total assets: 6,888
Participants: 100th
Percentile by assets: $1.6M
Avg per participant

Official DOL plan name: Dow Employees' Pension Plan · Sponsored by The Dow Chemical Company · Michigan · Manufacturing

$10.9B in assets, 6,888 participants

The Dow Chemical Company's Dow Employees' Pension Plan reported $10.9B in total assets and 6,888 participants in its 2024 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 116,472 plans)

Coverage in Michigan

Dow Employees' Pension Plan covers 6,888 participants in Michigan, 11x the typical Michigan plan (state average ~632 per filing). Assets: $10.9B.

$10.9B
total plan assets (2024 EOY): 6,888
covered participants: 100th
percentile by assets (of 116,472 plans): $1.6M
avg assets per participant

The plan reported a net loss of $740M for the year, a single-year figure driven by markets and benefit payments, not a measure of plan health.

Dow Employees' Pension Plan reported participants fell from 14,051 in the plan year 2023 filing to 6,888 in the plan year 2024 filing.
Dow Employees' Pension Plan reported net income rose from -$1.1B in the plan year 2023 filing to -$740M in the plan year 2024 filing.
Dow Employees' Pension Plan end-of-year assets fell from $11.5B in the plan year 2023 filing to $10.9B in the plan year 2024 filing.

See the national 2023→2024 release diff →

State

Michigan

Industry

Manufacturing

Participants vs Michigan filers

In Michigan, the average filing covers about 632 participants across 3,963 plans. Dow Employees' Pension Plan reports 6,888 participants - 11x that state average ($10.9B EOY assets).

Michigan filing particulars

Total Assets (Beginning of Year)	$11.5B
Net Assets (End of Year)	$10.7B
Net Income	-$740M
Employer EIN	381285128
Plan Effective Date	1947-06-01
Filing Status	FILING RECEIVED

Sponsor Plan History (The Dow Chemical Company)

Total plan assets by year, all The Dow Chemical Company plans on file

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

Ford Motor Company UAW Retirement Plan $17.8B · 25,742
Ford Motor Company General Retirement Plan $12.1B · 8,585
Fca US LLC UAW Pension Agreement $10.3B · 12,752
Fca US LLC Pension Plan $3.7B · 2,267
Dte Energy Company Retirement Plan $3.7B · 3,670

Compare Dow Employees' Pension Plan side-by-side with 3 peers →

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.

Western States Carpenters Pension Plan (CA) $11.3B · 48,582
Disney Salaried Pension Plan D (CA) $10.4B · 9,984
Retirement Plan for Physicians and Salaried Employees of the Permanente Medical Group, Inc. (CA) $11.4B · 18,983
Pension and Retirement Plan (DE) $10.4B · 2,351

Frequently Asked Questions

How did Dow Employees' Pension Plan assets move in 2024? ▼

Dow Employees' Pension Plan pulled back noticeably - down 5.2% during 2024, from $11.5B to $10.9B. Reported net income was -$740M.

How have The Dow Chemical Company plan assets changed over time? ▼

Across 3 plan years on file (2022-2024), The Dow Chemical Company's sponsor-wide assets declined 1.0%, from $22.3B to $22.1B.

Where does Dow Employees' Pension Plan rank by assets among Form 5500 filers? ▼

Dow Employees' Pension Plan ranks in the 100th percentile by end-of-year assets among 116,472 plans that reported assets for plan year 2024 (among the largest 1% of all filed plans).

Which Defined Benefit (Pension) plans are similar in size to Dow Employees' Pension Plan? ▼

Among Defined Benefit (Pension) plans in other states, the closest by assets is Western States Carpenters Pension Plan in CA ($11.3B, 48,582 participants).

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

Source: U.S. Department of Labor, Employee Benefits Security Administration (EBSA), Form 5500 public disclosure dataset. Plan year 2024.

Source: DOL EFAST2 filing system (efast.dol.gov) - original filing retrieval by EIN 381285128.

Read our methodology - how this data is sourced, computed, and verified.

Data sourced from U.S. Department of Labor Form 5500 filings (EBSA). See our methodology for details.