Special Pension Benefit Election Guide

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Decide

Make your choice by August 29, 2025

Deciding if a lump sum payment or an immediate monthly annuity payment is the right choice for you is an important decision.

You will want to discuss this offer with your spouse, if you are married, financial planner and/or tax advisor. To participate in this offer, complete the forms enclosed in your personalized Election Kit, check each for accuracy and return the forms by August 29, 2025.

Your personalized Election Kit contains the forms you need to fill out to receive your benefit. It was sent via mail to your home and is also available online. Call the Dow PPA Pension Plans Transition Service Center at (855) 286-7207 for assistance if you cannot find your Election Kit.

Follow these steps to elect Option 1 – Lump Sum Payment:

Use the Lump Sum Election Checklist in your Election Kit

  • Complete all steps and forms.
  • Look for the y icon that tells you which forms need to be returned.

To elect an annuity or defer your payment

Depending on your pension benefit, you may also be able to choose from an immediate monthly annuity payment or defer your payment until later.

  • Follow these steps to elect Option 2 – Immediate Monthly Annuity Payment, or
  • Follow these steps for Option 3 – Defer Payment Until Later.

Check that your information is correct

  • See Form 1 in your Election Kit.
  • Confirm your name, home address, birth date, etc. and check the boxes. These details are used to determine your benefit.
  • Call the Dow PPA Pension Plans Transition Service Center at (855) 286-7207 if there are any issues.
  • Review the Declarations section and provide your marital status and, if applicable, lien notification by checking the appropriate boxes. Note: Lien refers to someone who may also have the right to your benefit.

See Forms 1 and 2 for the lump sum payment

  • Review, complete, sign and date Form 1. The last four digits of your SSN are needed for verification.
  • Review and complete Form 2. Include the correct official name of your financial institution or eligible employer’s plan name if you elect a rollover into an IRA or eligible employer’s plan.
  • If you elect to receive your lump sum as a cash payment, you may fill out the direct deposit information to receive it directly into your bank account.

Have your spouse sign with a notary present, if married (this step is not required if your balance is $7,000 or less)

  • Complete Form 3.
  • Have your spouse sign the form in front of a notary and include the Certification of Notary when you return your forms. Learn how to find a notary.

Make a copy and return forms by August 29, 2025

  • Upload to the Dow U.S. Benefits Site (single sign-on from the Dow network or log in directly). Scroll to the “Dow PPA Pension Plans Transition Document Exchange” link in the center of the screen and follow the prompts. This is the fastest option. See additional instructions.

OR

  • Mail using the postage-paid envelope provided with your Election Kit

You will receive a confirmation statement in the mail within three weeks of your completed forms being received. If we are unable to process your request because your returned forms are incomplete and/or incorrect, you’ll receive a letter notifying you of the error and containing the correct forms and instructions to return them.

If you complete your election by the August 29, 2025 deadline, you’ll receive your single lump sum payment by the end of October 2025.

Things to know

It’s your future – and we know this is an important decision. Review these important things to know as you’re considering your options.

Questions?

Review this list of frequently asked questions and answers (FAQs). If you still have questions about the special benefit election window, please call the Dow PPA Pension Plans Transition Service Center at (855) 286-7207 Monday through Friday. 8:00 a.m. and 5:00 p.m. CT.

For questions related to tax and financial implications, call PwC at (833) 566-2976. As part of the special benefit election window, Dow is providing access to this one-on-one support — all at no cost to you. Support is confidential and unbiased and coaches are not acting on behalf of Dow.

🡠 Consider

Please note: This communication represents a high-level summary and does not constitute the full terms and conditions of these benefits. Eligibility and other terms may vary for employees who are subject to a collective bargaining agreement. Dow reserves the right to amend or terminate its benefit plans at any time in its sole discretion.

Content Steward: Dow North America Benefits | (833) 693-6947 (MYDOWHR)

June 2025