---
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"
generated_at: "2026-05-27T04:02:38.477250+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# Dow files restated executive deferred compensation plan effective Jan 1, 2025

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001751788-25-000009
- JSON: https://secwatch.observer/filing/0001751788-25-000009.json
- Plain text: https://secwatch.observer/filing/0001751788-25-000009.txt

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