{"schema_version":"secwatch.filing_event.v1","accession":"0001751788-25-000009","form_type":"8-K","ticker":"DOW","cik":"0001751788","company_name":"DOW INC.","filed_at":"2025-02-03T23:59:59+00:00","discovered_at":"2026-05-14T18:03:04.716539+00:00","generated_at":"2026-05-27T04:02:38.477250+00:00","sec_items":["8.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Dow files restated executive deferred compensation plan effective Jan 1, 2025","bullets":["Plan restatement is administrative; no material financial impact disclosed.","Effective January 1, 2025; incorporates prior amendments and clarifies definitions.","Plan covers a select group of management/highly compensated employees for tax-deferred savings.","No changes to company earnings, guidance, or dividend policy."],"urls":{"canonical":"https://secwatch.observer/filing/0001751788-25-000009","json":"https://secwatch.observer/filing/0001751788-25-000009.json","markdown":"https://secwatch.observer/filing/0001751788-25-000009.md","text":"https://secwatch.observer/filing/0001751788-25-000009.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1751788/000175178825000009/0001751788-25-000009-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/29915/000175178825000009/dow-20250203.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-27T04:02:38.477250+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}