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Note 13 - Retirement Plans and Other Postretirement Benefits - Components of the Net Periodic Benefit Cost (Details) - USD ($) $ in Millions | 3 Months Ended
--- | ---
Mar. 31, 2025 | Mar. 31, 2024
Pension and postretirement income |  | $ (18) | $ (36)
UNITED STATES |  |  |
Pension and postretirement income |  | (18) | (37)
Foreign Plan [Member] |  |  |
Pension and postretirement income |  |  | 1
Pension Plan [Member] | UNITED STATES |  |  |
Service cost |  | 3 | 3
Interest cost |  | 27 | 27
Expected return on plan assets |  | (45) | (62)
Prior service cost |  | 3 | 3
Actuarial (gain) loss |  | (7) | (9)
Net pension (income) expense before special termination benefits |  | (19) | (38)
Special termination benefits (1) | [1] | 1 | 1
Pension Plan [Member] | Foreign Plan [Member] |  |  |
Service cost |  |  | 1
Interest cost |  | 4 | 5
Expected return on plan assets |  | (5) | (5)
Actuarial (gain) loss |  | $ 1 |
Net pension (income) expense before special termination benefits |  |  | $ 1
[1] | The special termination benefits were incurred as a result of Kodak’s restructuring actions and have been included in Restructuring costs and other in the Consolidated Statement of Operations for that period. On January 21, 2025, the Board of Directors of Kodak approved the termination of the Kodak Retirement Income Plan (“KRIP”), effective March 31, 2025, and no further benefits were accrued under KRIP following this date. In addition, the Board of Directors approved a defined benefit retirement plan (the “Kodak Cash Balance Plan”) as a replacement for KRIP which became effective on March 1, 2025 for new hires and on April 1, 2025 for current employees. The benefits under the Kodak Cash Balance Plan are substantially the same as those under the cash balance feature of KRIP. During the three months ended March 31, 2025, Kodak concluded that it was probable that the criteria for settlement accounting for KRIP would be met in 2025 as the projected cost of all settlements would exceed the sum of the service cost and interest cost components of net periodic pension cost for the year. Accordingly, KRIP was remeasured as of March 31, 2025, and Kodak applied settlement accounting effective in the first quarter of 2025. As a result of this remeasurement, an actuarial loss of $90 million related to the KRIP’s projected benefit obligation ("PBO") was recognized. The actuarial loss was due in part to an increase in discount rates, partially offset by a reduction in the 30-year Treasury rate (total net impact of $22 million). The discount rate assumption used in the March 31, 2025 remeasurement was 5.26% compared to 5.45% used at December 31, 2024, and the 30-year Treasury rate used in the March 31, 2025 remeasurement was 4.59% compared to 4.75% used at December 31, 2024. The remaining actuarial loss of $68 million was due to assumption changes related to measuring the plan on a termination basis, including assumed premiums for purchasing annuities to settle obligations and the timing of lump sum payments. The expected rate of return on plan assets assumption used in the March 31, 2025 remeasurement was unchanged from the rate used at December 31, 2024 (5.20%). An asset actuarial gain of $22 million was recognized as a result of the remeasurement, as actual asset returns were higher than expected returns. The impacts from settlement accounting during the first quarter of 2025 were immaterial.

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