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Pension, Savings and Other Postretirement Benefit Plans
 9 Months Ended
Sep. 30, 2025
Retirement Benefits [Abstract]  
Pension, Savings and Other Postretirement Benefits Plans PENSION, SAVINGS AND OTHER POSTRETIREMENT BENEFIT PLANS
We provide employees with defined benefit pension or defined contribution savings plans.
Defined benefit pension cost follows:
U.S.U.S.
Three Months Ended
September 30,		Nine Months Ended
September 30,
(In millions)2025202420252024
Service cost$1 $2 $4 $6 
Interest cost40 44 121 131 
Expected return on plan assets(50)(52)(151)(156)
Amortization of net losses24 24 71 72 
Net periodic pension cost$15 $18 $45 $53 
Net curtailments/settlements/termination benefits68 — 76 (5)
Total defined benefit pension cost$83 $18 $121 $48 
Non-U.S.Non-U.S.
Three Months Ended
September 30,		Nine Months Ended
September 30,
(In millions)2025202420252024
Service cost$4 $5 $12 $14 
Interest cost26 26 76 79 
Expected return on plan assets(24)(23)(70)(68)
Amortization of prior service cost— — 1 1 
Amortization of net losses6 5 16 15 
Net periodic pension cost$12 $13 $35 $41 
Net curtailments/settlements/termination benefits— — 1 — 
Total defined benefit pension cost$12 $13 $36 $41 
Service cost is recorded in CGS or SAG. Other components of net periodic pension cost are recorded in Other (Income) Expense. Net curtailments, settlements and termination benefits, if any, are recorded in Other (Income) Expense or Rationalizations if related to a rationalization plan.
In the third quarter and first nine months of 2025, pension settlement charges of $68 million and $72 million, respectively, were recorded in Other (Income) Expense. The settlement charges resulted from total lump sums exceeding annual service and
interest cost of the applicable plans, including $68 million in the third quarter from the offer of lump sum payments over a limited time to certain active and former employees in the U.S. salaried defined benefit pension plan. In addition, in the first nine months of 2025, pension termination benefits charges of $4 million and $1 million were recorded related to the exit of employees under an approved rationalization plan and the sale of the OTR tire business, respectively.
In the first nine months of 2024, a pension settlement credit of $5 million was recorded in Other (Income) Expense. The settlement credit resulted from a premium refund related to the purchase of a group annuity contract for the Cooper Tire U.S. salaried defined benefit pension plan in 2023.
We also provide certain U.S. employees and employees at certain non-U.S. subsidiaries with health care benefits or life insurance benefits upon retirement. Other postretirement benefits (income) expense for three months ended September 30, 2025 and 2024 was $(1) million and $1 million, respectively, and for the nine months ended September 30, 2025 and 2024 was $(1) million and $5 million, respectively.
We expect to contribute $20 million to $30 million to our funded non-U.S. pension plans in 2025. For the three and nine months ended September 30, 2025, we contributed $8 million and $21 million, respectively, to our non-U.S. plans.
The expense recognized for our contributions to defined contribution savings plans for the three months ended September 30, 2025 and 2024 was $30 million and $34 million, respectively, and for the nine months ended September 30, 2025 and 2024 was $92 million and $104 million, respectively.