<SEC-DOCUMENT>0000060086-25-000027.txt : 20250210
<SEC-HEADER>0000060086-25-000027.hdr.sgml : 20250210
<ACCEPTANCE-DATETIME>20250210170648
ACCESSION NUMBER:		0000060086-25-000027
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20250206
FILED AS OF DATE:		20250210
DATE AS OF CHANGE:		20250210

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Alpert Marc A
		CENTRAL INDEX KEY:			0001680117
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-06541
		FILM NUMBER:		25606562

	MAIL ADDRESS:	
		STREET 1:		667 MADISON AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10065

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LOEWS CORP
		CENTRAL INDEX KEY:			0000060086
		STANDARD INDUSTRIAL CLASSIFICATION:	FIRE, MARINE & CASUALTY INSURANCE [6331]
		ORGANIZATION NAME:           	02 Finance
		IRS NUMBER:				132646102
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		9 WEST 57TH STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019-2714
		BUSINESS PHONE:		212-521-2000

	MAIL ADDRESS:	
		STREET 1:		9 WEST 57TH STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019-2714
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>wk-form4_1739225199.xml
<DESCRIPTION>FORM 4
<TEXT>
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    <periodOfReport>2025-02-06</periodOfReport>

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    <issuer>
        <issuerCik>0000060086</issuerCik>
        <issuerName>LOEWS CORP</issuerName>
        <issuerTradingSymbol>L</issuerTradingSymbol>
    </issuer>

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        <reportingOwnerId>
            <rptOwnerCik>0001680117</rptOwnerCik>
            <rptOwnerName>Alpert Marc A</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O LOEWS CORPORATION</rptOwnerStreet1>
            <rptOwnerStreet2>9 WEST 57TH STREET</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10019</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Sr. VP, Gen. Coun. &amp; Secy.</officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <aff10b5One>0</aff10b5One>

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            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>M</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
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            <transactionAmounts>
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                    <value>6606</value>
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                <transactionPricePerShare>
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                <value>Common Stock</value>
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    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Restricted Stock Units</value>
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            <transactionDate>
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                <transactionCode>M</transactionCode>
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                    <value>6606</value>
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                <transactionPricePerShare>
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            <expirationDate>
                <footnoteId id="F1"/>
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                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>6606</value>
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                    <value>6607</value>
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                <transactionCode>M</transactionCode>
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                    <value>6579</value>
                </transactionShares>
                <transactionPricePerShare>
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                    <value>6579</value>
                </underlyingSecurityShares>
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            <securityTitle>
                <value>Restricted Stock Units</value>
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            <conversionOrExercisePrice>
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                <value>2025-02-10</value>
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                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
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                    <value>10951</value>
                </transactionShares>
                <transactionPricePerShare>
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                    <value>A</value>
                </transactionAcquiredDisposedCode>
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                    <value>Common Stock</value>
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                </sharesOwnedFollowingTransaction>
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                    <value>D</value>
                </directOrIndirectOwnership>
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        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Represents the conversion upon vesting of restricted stock units (&quot;RSUs&quot;) into common stock. On February 6, 2023, the Reporting Person was awarded 13,213 RSUs (&quot;2023 RSUs&quot;), subject to the Issuer achieving a pre-determined level of performance based income (&quot;PBI Metric&quot;) for 2023. The Issuer's Compensation Committee determined that the Issuer achieved the PBI Metric on February 5, 2024 and the 2023 RSUs were then reported on a Form 4 filed with the Securities and Exchange Commission (the &quot;SEC&quot;). 50% of these RSUs vested on February 6, 2025.  The remaining 2023 RSUs vest on February 6, 2026.</footnote>
        <footnote id="F2">The Reporting Person is reporting the withholding by the Issuer of shares of common stock that vested in respect of the 2023 RSUs on February 6, 2025 but were not issued in order to satisfy the Reporting Person's tax withholding obligations in connection therewith.</footnote>
        <footnote id="F3">Represents the conversion upon vesting of RSUs into common stock. On February 7, 2022, the Reporting Person was awarded 13,157 RSUs (&quot;2022 RSUs&quot;), subject to the Issuer achieving a PBI Metric for 2022. The Issuer's Compensation Committee determined that the Issuer achieved the PBI Metric on February 6, 2023 and the 2022 RSUs were then reported on a Form 4 filed with the SEC. 50% of these RSUs vested on February 7, 2024. The remaining 2022 RSUs vested on February 7, 2025.</footnote>
        <footnote id="F4">The Reporting Person is reporting the withholding by the Issuer of shares of common stock that vested in respect of the 2022 RSUs on February 7, 2025 but were not issued in order to satisfy the Reporting Person's tax withholding obligations in connection therewith.</footnote>
        <footnote id="F5">Each RSU represents a contingent right to receive one share of the Issuer's common stock.</footnote>
        <footnote id="F6">The RSUs were awarded to the Reporting Person on February 5, 2024 subject to the Issuer achieving a PBI Metric for 2024. The Issuer's Compensation Committee determined that the Issuer achieved the PBI Metric on February 10, 2025. 50% of the RSUs vest on February 5, 2026 and the remaining 50% vest on February 5, 2027.  Shares of the Issuer's common stock will be delivered to the Reporting Person within 30 days after vesting, subject to any election to defer delivery of shares by the Reporting Person.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/ Thomas H. Watson by power of attorney for Marc A. Alpert</signatureName>
        <signatureDate>2025-02-10</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
