Rohm & Haas Pension Information

Summary Plan Descriptions (SPD's)

For a detailed description of the Pension Plan for Heritage Rohm and Haas Employees and its Participating Subsidiary Companies, refer to information below.

Summary of Material Modifications

Pension Modeler

For heritage ROH employees and deferred participants to estimate current or future pension benefits, please go to the Dow Benefits website: Pension Retirement Modeling Tool . To help you navigate and use the Pension Retirement Modeling Tool, use this “How-to Guide” with screen shots and instructions: ROH How-to Guide for Pension Modeling (4MB PDF).

Commencing a Deferred Pension Benefit

If you deferred your early retirement or vested benefit in the Rohm and Haas Company Retirement Plan when you terminated employment, please read this Frequently Asked Questions document for information on commencing your pension benefit at a later date.

Annual Pension Funding Notices

This notice provides important funding information about your pension plan. It also provides a description of how the plan's assets are invested and a description of the benefits under the plan that are eligible to be guaranteed by the Pension Benefit Guaranty Corporation (PBGC), a federal agency.

Lump Sum Notice

For further information on the lump sum interest rate assumptions applied under the Rohm and Haas Company Retirement Plan, view the Lump Sum Notice (98K PDF).

Pension Form 5500

Each year, the Company is required to provide information to the Internal Revenue Service (IRS) and the Department of Labor (DOL) regarding the Dow Employees’ Pension Plan. This reporting requirement is generally satisfied by filing the IRS Form 5500, including all applicable Schedules and Attachments. The Company generally files the Form 5500 in mid-October for the prior year and posts a subset of the filing here, which provides the basic plan and actuarial information. The entire filing can be found on the DOL website at

COLA Increase Q&A’s

For information about the Cost of Living Adjustment for 2018 under the Rohm and Haas Company Retirement Plan, view the

COLA Increase Q&A's Document