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RETIREMENT PLANS
 6 Months Ended
Jun. 30, 2025
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 2024 Annual Report on Form 10-K.
Components of net periodic benefit (credit) cost were as follows:
Second Quarter
 Pension PlansOther Postretirement Benefit Plans
2025202420252024
(Dollars in millions)U.S.Non-U.S.U.S.Non-U.S.
Service cost$5 $2 $6 $2 $— $— 
Interest cost18 6 19 6 6 6 
Expected return on assets(23)(8)(24)(7)(1)(2)
Amortization of:
Prior service credit, net— — — — — (2)
Net periodic benefit (credit) cost$— $— $1 $1 $5 $2 
First Six Months
Pension PlansOther Postretirement Benefit Plans
2025202420252024
(Dollars in millions)U.S.Non-U.S.U.S.Non-U.S.
Service cost$9 $4 $11 $4 $— $— 
Interest cost36 12 37 12 11 12 
Expected return on assets(45)(15)(48)(14)(2)(3)
Amortization of:
Prior service credit, net— — — — — (5)
Net periodic benefit (credit) cost$— $1 $— $2 $9 $4