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Rohm and Haas Company Retirement Plan

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Rohm and Haas Company Retirement Plan Summary Plan Description Appendix I of the Dow Employees’ Pension Plan Rohm and Haas Company Retirement Plan A U.S. Benefit Plan As in Effect on January 1, 2017 If you are an active Employee of the Company, the most current copy of this Summary Plan Description can be found on the Dow Intranet at My HR Connection or you may request a copy from the Dow Benefits Service Center. Dow Benefits Service Center P.O. Box 5807 Hopkins, MN 55343 Telephone (877) 623-8079 If you are no longer employed by the Company, the most current copy of this Summary Plan Description can be found on www.DowFriends.com or you may request a copy from the Dow Benefits Service Center. Dow Benefits Service Center P.O. Box 5807 Hopkins, MN 55343 Telephone (800) 344-0661 You may submit a request via email by accessing Message Center on the Dow Benefits website (https://dowbenefits.ehr.com). October 2017 DC: 6351193-8 Summary Plan Description for the Rohm and Haas Company Retirement Plan ERISA Information ..........................................................................................................................1 Introduction ......................................................................................................................................4 Benefit Structure Guide ...................................................................................................................8 PART I: THE STANDARD ..........................................................................................................11 Eligibility to Participate .................................................................................................................11 Participation ...................................................................................................................................12 Vesting ...........................................................................................................................................12 Calculating Your Benefit ...............................................................................................................13 Vesting Service and Benefit Service ..............................................................................................14 Payment of Your Benefit ...............................................................................................................17 Forms of Payment ..........................................................................................................................24 Cost of Living Adjustments ...........................................................................................................27 Reemployment with the Company.................................................................................................30 Death Benefits and Disability Benefits ..........................................................................................30 Special Morton Participants ...........................................................................................................35 If You Divorce or Separate and a Qualified Domestic Relations Order is Issued .............................................................................................................................................36 Circumstances that Could Result in a Loss of Benefits .................................................................37 Domestic Partnerships ...................................................................................................................38 Administration of the Plan .............................................................................................................39 Making a Claim and Appealing a Denied Claim ...........................................................................40 Amendment and Termination of the Plan ......................................................................................44 Other Important Information..........................................................................................................45 Pension Benefit Guaranty Corporation Insurance .........................................................................47 Your Legal Rights ..........................................................................................................................48 PART II: RIDER 1 FORMER PARTICIPANTS IN THE ROHM AND HAAS PENSION PLAN ...............................................................................................................52 Eligibility .......................................................................................................................................52 Vesting ...........................................................................................................................................53 Vesting Service and Benefit Service ..............................................................................................53 Calculating Your Benefit ...............................................................................................................55 Payment of Your Benefit ...............................................................................................................59 Forms of Payment ..........................................................................................................................66 Cost of Living Adjustments ...........................................................................................................66 Reemployment with the Company.................................................................................................67 Disability Benefits .........................................................................................................................67 Death Benefits ................................................................................................................................67 PART III: RIDER 2 FORMER PARTICIPANTS IN THE MORTON INTERNATIONAL, INC. PENSION PLAN ................................................................................69 Eligibility .......................................................................................................................................69 Vesting ...........................................................................................................................................70 Calculating Your Benefit ...............................................................................................................70 i Vesting Service and Benefit Service ..............................................................................................74 Payment of Your Benefit ...............................................................................................................76 Forms of Payment ..........................................................................................................................81 Cost of Living Adjustments ...........................................................................................................84 Reemployment with the Company.................................................................................................84 Disability Benefits .........................................................................................................................84 Preretirement Death Benefits .........................................................................................................86 Special Rules for Acquired Groups ...............................................................................................89 PART IV: RIDER 3 FORMER PARTICIPANTS IN THE MORTON INTERNATIONAL, INC. RETIREMENT INCOME PLAN FOR COLLECTIVE-BARGAINING EMPLOYEES ............................................................................95 Eligibility .......................................................................................................................................95 Vesting ...........................................................................................................................................96 Calculating Your Benefit ...............................................................................................................96 Vesting Service and Benefit Service ............................................................................................100 Payment of Your Benefit .............................................................................................................102 Forms of Payment ........................................................................................................................107 Cost of Living Adjustments .........................................................................................................108 Reemployment with the Company...............................................................................................108 Disability Benefits .......................................................................................................................108 Preretirement Death Benefits .......................................................................................................110 PART V: RIDER 4 FORMER PARTICIPANTS IN THE MORTON INTERNATIONAL, INC. PENSION PLAN FOR COLLECTIVELY- BARGAINED EMPLOYEES .....................................................................................................115 Eligibility .....................................................................................................................................115
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