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RETIREMENT PLANS
 3 Months Ended
Mar. 31, 2023
Retirement Benefits [Abstract]  
RETIREMENT PLANS RETIREMENT PLANS
Defined Benefit Pension Plans and Other Postretirement Benefit Plans

Eastman maintains defined benefit pension plans that provide eligible employees with retirement benefits. In addition, Eastman provides life insurance for eligible retirees hired prior to January 1, 2007. Company funding is provided for eligible Medicare retirees hired prior to January 1, 2007 with a health reimbursement arrangement. Costs recognized for these benefits are estimated amounts, which may change as actual costs for the year are determined.

For additional information regarding retirement plans, see Note 11, "Retirement Plans", to the consolidated financial statements in Part II, Item 8 of the Company's 2022 Annual Report on Form 10-K.
Components of net periodic benefit (credit) cost were as follows:
First Quarter
 Pension PlansOther Postretirement Benefit Plans
2023202220232022
(Dollars in millions)U.S.Non-U.S.U.S.Non-U.S.
Service cost$6 $2 $6 $4 $— $— 
Interest cost19 7 11 4 7 4 
Expected return on assets(22)(6)(32)(9)(1)(1)
Amortization of:
Prior service credit, net— — — — (7)(8)
Net periodic benefit (credit) cost$3 $3 $(15)$(1)$(1)$(5)

The estimated future benefit payments, reflecting expected future service, as appropriate, are as follows:
Pension PlansPostretirement 
Benefit Plans
(Dollars in millions)U.S.Non-U.S.
Remainder of 2023$100 $21 $35 
2024135 26 47 
2025134 28 47 
2026131 31 46 
2027136 35 45 
2028-2032644 187 208