Freeze U.S. pension plans for active employees
Delivered by the deadline
AI-confirmed · human review in progress Independent AI checks agreed on primary SEC or regulator evidence. Records are now being reviewed by hand, starting with those our customers order.
- Announced
- 22 Apr 2021
- Due
- 31 Dec 2023
- Delivered
- 31 Dec 2023
- Deadline
- Met
- Late
- Not met
- Today
What the company said
“announced it will freeze its U.S. plans for active employees as of December 31, 2023.”
What we found
Evidence strength A What the grades mean
Dow Inc. successfully froze its U.S. pension plans for active employees effective December 31, 2023, as originally announced.
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A Dow Inc. 10-K filed 2024-01-31
“effective December 31, 2023, the Company froze the pensionable compensation and credited service amounts used to calculate pension benefits for employees who participate in the U.S. Plans.” ✓ confirmed on the page
Market reaction: the shares moved -2.6% against the S&P 500 over the three sessions around the disclosure (30 Jan 2024 to 2 Feb 2024). What this measures
Checked 18 Oct 2026.
Commitment DNA
The structured record of this commitment. Fields the company did not state are left blank rather than guessed.
- Event type
- Other
- Indicative materiality
- Low rules
- Action
- Freeze
- Deliverable
- U.S. pension plans
- Where
- U.S.
- Language
- Expected (“expects”, “plans”)
- In the company’s control
- High
- Specificity
- High
How this entry was checked
- Commitment recordedThe company's words were matched word for word against the filing.
- First checkAn AI model, Gemini (Google), read the company's later filings and recorded the outcome with a quoted passage.
- Second check: agreesA different AI model, Claude (Anthropic), re-read the evidence without being told the outcome and reached the same answer.
Confirmed. This outcome counts towards the company's Kept Score. How verification works
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Report an error in this entry Reference: KI-C-2021-DOW-014774 · Corrections policy