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Note 14 - Retirement Plans | 3 Months Ended
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Mar. 31, 2026
Retirement Benefits [Abstract] |
Retirement Plans | NOTE 14: RETIREMENT PLANS Components of the net periodic benefit cost for all major U.S. and non-U.S. defined benefit pension plans are as follows:
|  | Three Months Ended |
|  | March 31, |
|  | 2026 |  |  | 2025 |
(in millions) |  | U.S. |  |  | Non-U.S. |  |  | U.S. |  |  | Non-U.S. |
Major defined benefit plans: |  |  |  |  |  |  |  |  |  |  |  |
Service cost |  | $ | 4 |  |  | $ | — |  |  | $ | 3 |  |  | $ | — |
Interest cost |  |  | — |  |  |  | 4 |  |  |  | 27 |  |  |  | 4 |
Expected return on plan assets |  |  | (5 | ) |  |  | (4 | ) |  |  | (45 | ) |  |  | (5 | )
Amortization of: |  |  |  |  |  |  |  |  |  |  |  |
Prior service cost |  |  | — |  |  |  | — |  |  |  | 3 |  |  |  | — |
Actuarial loss (gain) |  |  | — |  |  |  | 1 |  |  |  | (7 | ) |  |  | 1 |
Net pension (income) expense before special termination benefits |  |  | (1 | ) |  |  | 1 |  |  |  | (19 | ) |  |  | — |
Special termination benefits (1) |  |  | — |  |  |  | — |  |  |  | 1 |  |  |  | — |
Total net pension (income) expense |  | $ | (1 | ) |  | $ | 1 |  |  | $ | (18 | ) |  | $ | — |
(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 then current employees. The benefits under the Kodak Cash Balance Plan are substantially the same as those under the cash balance feature of KRIP. On November 26, 2025, all pension obligations under KRIP were fully settled and the excess pension assets were reverted to the Company.

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