Defined Benefit (Pension) · DOL Form 5500 · 2024
The Dow Chemical Company Pension Plan
Data updated 2026-08-25
- $10.9B
- Total assets Mega-plan scale
- 6,888
- Participants Above avg headcount
- 100th
- Percentile by assets National rank
- $1.6M
- Avg per participant High balance/head
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.
- #17,731 in Manufacturing (17,777 peers)
Coverage in Michigan
Dow Employees' Pension Plan covers 6,888 participants in Michigan, 11x the typical Michigan plan (state average ~638 per filing). Assets: $10.9B.
- #17,731
- in Manufacturing (17,777 peers)
- -5.2%
- assets change YoY
- 110×
- vs typical plan assets (national mean)
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's outsized position by total assets
Dow Employees' Pension Plan vs every filed plan by assets
End-of-year total assets · plan year 2024 · DOL Form 5500
$10,930,410,978 Highest reported value at or above every one of 123,620 filed plans
Dashed line + filled bar = this entry, among filed plans.
Source U.S. Department of Labor Form 5500 filings (EBSA) · plan year 2024
Dow Employees' Pension Plan's large-plan peer group by participant headcount
Plan-year 2024 Form 5500 filings with a reported participant count, partitioned by headcount band, not by assets. Dow Employees' Pension Plan lands in the large band (6,888 participants).
What changed between DOL Form 5500 filings
plan year 2023 → plan year 2024
- 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.
Form 5500 schedule snapshot
Filing strip 381285128 · The Dow Chemical Company PY 2024 · Defined Benefit (Pension)
Dow Employees' Pension Plan · $10.9B · 6,888 · 100th
- IND $10.9B
- IND 6,888
- IND 100th
- IND Defined Benefit (Pension)
- IND near Ilwu-Pma Pension Plan
- IND ind #17731
Stamps derive from this plan's Form 5500 line items (assets, participants, type, EIN, cohort placement) - not a quality rating of the sponsor. Read with Manufacturing retirement plans → · Plans in Michigan →
Dow Employees' Pension Plan in the asset neighbourhood
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)
Sponsor-wide plan assets over time
All The Dow Chemical Company plans reported in each filing year
- Latest sponsor-wide plan assets
- $22.1B 1.009183583976742% vs 2022
- 2024 filing year
| 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.
- General Motors Hourly-Rate Employees Pension Plan $42.5B · 15,648
- 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
- General Motors Salaried Retirement Program $4.1B · 8,644
Scale composition for Dow Employees' Pension Plan
Dow Employees' Pension Plan reports $10.9B in end-of-year assets across 6,888 participants (0.089% of the $12.3T held by all Form 5500 filers in the national rollup , and 0.007% of 93,925,755 covered participants) - about $1.6M per participant (11x the national average assets-per-participant) . Net income for plan year 2024 was -$740M.
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 | Open filing |
| 2023 | 14,051 | $11.5B | Open filing |
| 2024 · index core | 6,888 | $10.9B | This page |
The same sponsor also keeps 2 other index-core plans on PlainRetire:
- 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)
Dow Employees' Pension Plan's out-of-state Defined Benefit (Pension) peers by assets and headcount
Outside Michigan, the nearest Defined Benefit (Pension) by assets is Ilwu-Pma Pension Plan in CA ($10.8B); by covered participants it is Textron Master Retirement Plan in RI (6,888 participants). Same-state nearby plans are listed separately above.
Closest by plan assets
Nearest other-state filings by tot_assets_eoy ($10.9B here).
- Ilwu-Pma Pension Plan (CA) $10.8B · 15,833
- 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
Similar participant headcount
Nearest other-state filings by covered participants (6,888 participants); asset peers above are excluded.
- Textron Master Retirement Plan (RI) 6,888 · 0 off
- Laborers District Council of W PA Pension Fund (PA) 6,882 · 6 off
- Smithfield Foods Hourly Pension Plan (VA) 6,816 · 72 off
- The Cultural Institutions Pension Plan (NY) 6,961 · 73 off
DOL Form 5500 plan year 2024. Asset totals can differ widely at the same headcount; neither axis is a quality rating.