---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-25-305285"
form_type: "8-K"
ticker: "KODK"
cik: "0000031235"
company_name: "EASTMAN KODAK CO"
filed_at: "2025-12-02T23:59:59+00:00"
generated_at: "2026-05-16T15:48:09.753375+00:00"
event_type: "other_material"
sentiment: "positive"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Kodak completes $1.023B pension reversion; repays $312M in term loans, net cash positive

## Summary
- Excess pension assets of $1.023B reverted to Kodak; $767M in cash and investments retained.
- Used $312M to prepay term loans, reducing outstanding balance to $200M.
- Cash balance now exceeds $300M after paying ~$153M in excise taxes.
- Directed $256M ($251M investments + $5M cash) to fully fund new Kodak Cash Balance Plan.
- All KRIP pension obligations fully settled; remaining cash for general corporate purposes.

## SEC filing metadata
- accession: 0001193125-25-305285
- form_type: 8-K
- ticker: KODK
- cik: 0000031235
- company_name: EASTMAN KODAK CO
- filed_at: 2025-12-02T23:59:59+00:00
- event_type: other_material
- sentiment: positive
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/31235/000119312525305285/0001193125-25-305285-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/31235/000119312525305285/kodk-20251126.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-25-305285
- JSON: https://secwatch.observer/filing/0001193125-25-305285.json
- Plain text: https://secwatch.observer/filing/0001193125-25-305285.txt

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