XML 33 R21.htm IDEA: XBRL DOCUMENT v3.25.3
INCENTIVE PLANS
 9 Months Ended
Sep. 30, 2025
Share-Based Payment Arrangement [Abstract]  
INCENTIVE PLANS INCENTIVE PLANS
The Company has adopted the Sylvamo 2021 Incentive Compensation Plan, which includes shares under its long-term incentive plan (“LTIP”) that grants certain employees, consultants, or non-employee directors of the Company different forms of awards, including time-based and performance-based restricted stock units. As of September 30, 2025, 2,214,054 shares remain available for future grants.

Total stock-based compensation cost recognized by the Company was as follows:

Three Months Ended September 30,Nine Months Ended September 30,
In millions
2025202420252024
Total stock-based compensation expense (included in selling and administrative expense)
$4 $5 $17 $17 

As of September 30, 2025, $22 million of compensation cost, net of estimated forfeitures, related to all stock-based compensation arrangements for Company employees had not yet been recognized. This amount will be recognized in expense over a weighted-average period of 1.5 years.