KODK finalizes KRIP annuity contract with Metropolitan Tower Life

Rhea-AI Filing Summary

Eastman Kodak Company reported the completion of a pension-related transaction. On October 21, 2025, the Kodak Retirement Income Plan (KRIP), with State Street Global Advisors Trust Company acting as independent fiduciary, closed the purchase of an annuity contract with Metropolitan Tower Life Insurance Company and transferred related plan assets, as provided under a previously signed Commitment Agreement.

The company referenced prior disclosure from October 16, 2025 for the agreement’s terms and noted that the closing occurred pursuant to that agreement. This action moves benefit obligations to the insurer, with execution confirmed and documented by the company’s CFO.

Insights

Corporate pensions and liability management analyst

Kodak finalized a KRIP annuity buyout, shifting obligations to an insurer.

Kodak confirmed that on October 21, 2025, KRIP completed the purchase of an annuity contract with Metropolitan Tower Life Insurance Company, transferring plan assets pursuant to a Commitment Agreement. In a typical structure, retirees’ benefit payments are assumed by the insurer, aligning with pension risk transfer practices.

The filing ties back to the October 16, 2025 signing disclosure. While no amounts are stated in the excerpt, the completion indicates execution of the transfer. Future company filings often provide more detail on effects within pension footnotes or liquidity sections, if applicable.

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

________________ Form 8-K ________________
CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): October 21, 2025
EASTMAN KODAK COMPANY (Exact name of Registrant as specified in its charter)
NEW JERSEY (State or other jurisdiction of incorporation)	1-87 (Commission File Number)	16-0417150 (IRS Employer Identification No.)
343 State Street Rochester, NY 14650 (Address of principal executive offices with zip code)
(800) 356-3259 (Registrant’s telephone number, including area code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the Registrant under any of the following provisions:

	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
Common stock, par value $0.01 per share	KODK	New York Stock Exchange

Indicate by check mark whether the Registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§ 230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§ 240.12b-2 of this chapter).

Emerging growth company. 

If an emerging growth company, indicate by check mark if the Registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. 

Item 2.01 Completion of Acquisition or Disposition of Assets.

As previously disclosed in the Current Report on Form 8-K filed by Eastman Kodak Company (the “Company”) with the Securities and Exchange Commission on October 16, 2025 (the “Signing Form 8-K”), on October 14, 2025, the Company and State Street Global Advisors Trust Company, as independent fiduciary of the Kodak Retirement Income Plan (“KRIP”), entered into a Commitment Agreement (the “Agreement”) with Metropolitan Tower Life Insurance Company (the “Insurer”). The information contained in the Signing Form 8-K under Item 1.01 is incorporated by reference in this Current Report, and capitalized terms not defined herein have the respective meanings given to such terms in the Signing Form 8-K. On October 21, 2025, the closing of the purchase of the Annuity Contract and the corresponding transfer of assets by KRIP was consummated pursuant to the Agreement.

Item 9.01 Financial Statements and Exhibits

(d) Exhibits

104 Cover Page Interactive Data File (embedded within the Inline XBRL document)

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SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

EASTMAN KODAK COMPANY

By: /s/ David E. Bullwinkle

Name: David E. Bullwinkle

Title: Chief Financial Officer and Senior Vice President

Date: October 27, 2025

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FAQ

What did Eastman Kodak (KODK) announce in this 8-K?

The company completed KRIP’s purchase of an annuity contract with Metropolitan Tower Life Insurance Company on October 21, 2025, transferring related plan assets.

Which plan and fiduciary were involved in Kodak’s transaction?

The Kodak Retirement Income Plan (KRIP), with State Street Global Advisors Trust Company serving as independent fiduciary.

Who is the insurer assuming the pension obligations?

Metropolitan Tower Life Insurance Company is the insurer that issued the annuity contract.

When was the agreement initially disclosed by KODK?

The company referenced a prior disclosure dated October 16, 2025 describing the Commitment Agreement.

What section of the report covers this event?

Item 2.01: Completion of Acquisition or Disposition of Assets.

Were financial amounts or proceeds disclosed?

The excerpt confirms the closing and asset transfer but does not state any amounts.