---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-25-241430"
form_type: "8-K"
ticker: "KODK"
cik: "0000031235"
company_name: "EASTMAN KODAK CO"
filed_at: "2025-10-16T23:59:59+00:00"
generated_at: "2026-05-17T03:37:32.967794+00:00"
event_type: "other_material"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Eastman Kodak to transfer ~$1.8B in pension obligations to Metropolitan Tower Life Insurance

## Summary
- Enters Commitment Agreement with Metropolitan Tower Life to buy group annuity covering ~27,000 KRIP participants; closing expected Oct 21, 2025.
- Transaction funded solely by KRIP assets; company expects no cash contributions and full settlement of pension obligations.
- Lump-sum payments to deferred vested ($76M settled Oct 1) and active participants (~$157M expected Nov 1, 2025) funded from plan assets.
- Remaining missing participant liabilities to be transferred to PBGC in November 2025; surplus assets expected to be distributed to company and Kodak Cash Balance Plan in December 2025.

## SEC filing metadata
- accession: 0001193125-25-241430
- form_type: 8-K
- ticker: KODK
- cik: 0000031235
- company_name: EASTMAN KODAK CO
- filed_at: 2025-10-16T23:59:59+00:00
- event_type: other_material
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 1.01, 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/31235/000119312525241430/0001193125-25-241430-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/31235/000119312525241430/kodk-20251014.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-25-241430
- JSON: https://secwatch.observer/filing/0001193125-25-241430.json
- Plain text: https://secwatch.observer/filing/0001193125-25-241430.txt

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