---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-23-296305"
form_type: "8-K"
ticker: "NUE"
cik: "0000073309"
company_name: "NUCOR CORP"
filed_at: "2023-12-15T23:59:59+00:00"
generated_at: "2026-06-07T12:19:54.749159+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# Nucor amends SERP to lower normal retirement age from 58 to 55 with 7 years service

## Summary
- Amended and restated Supplemental Retirement Plan for Executive Officers effective Dec 15, 2023.
- Normal retirement eligibility now age 55 (down from 58) with 7 years of Executive Officer service, or age 60 regardless of service.
- Monthly benefit unchanged: 3.36 times base salary paid for 24 months.
- Early retirement benefits reduced by 1/84th per month if separation before 7 years; under age 55, benefit is 50% of calculated amount.
- Plan applies to Executive Vice Presidents and more senior officers; Committee selects participants.

## SEC filing metadata
- accession: 0001193125-23-296305
- form_type: 8-K
- ticker: NUE
- cik: 0000073309
- company_name: NUCOR CORP
- filed_at: 2023-12-15T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 5.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/73309/000119312523296305/0001193125-23-296305-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/73309/000119312523296305/d615320d8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-23-296305
- JSON: https://secwatch.observer/filing/0001193125-23-296305.json
- Plain text: https://secwatch.observer/filing/0001193125-23-296305.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.