The latest news on benefits: What's new for 2026
Learn about updates and enhancements for the coming year. Then explore your options in the benefits guide.
Updates to your health care contributions
While Dow continues to bear the majority of costs for your medical and dental coverage, employee contributions are adjusted each year to reflect the overall claims experience within the Dow population and expected medical, dental and pharmacy expenses going forward. They are also the result of general trends in costs for health care, administration and related expenses.
Your contributions for health care coverage may increase for 2026, depending on your plan selection. What you pay depends on your plan and coverage level, so be sure to review your costs when you enroll. If you have more than one option available to you, you could save money by choosing the most cost-effective plan for your situation — including options that may be available to you through your spouse/domestic partner.
Review the coverage summaries for an overview of options and contributions for 2026:
Life insurance rates
If you are enrolled in supplemental life insurance coverage for yourself or dependents, keep in mind that rates are increasing for 2026.
You can review your specific health care contributions and life insurance rates for 2026 when you enroll through the Dow U.S. Benefits Site.
Great benefits, great place to work
You receive competitive and comprehensive benefits as part of a valuable Total Rewards package that contributes to making Dow an exceptional place to work.
Over the past year, we have enhanced our benefit offerings by introducing programs like Hinge Health and Transform to help you feel your best. For 2026, we’re pleased to reflect changing needs by offering a new “opt up” vision plan with expanded benefits, as well as enhancing MetLife Legal Plan coverage.
As we strive to continue supporting you and your family through our Total Rewards package, we’re also working hard to manage the ever-increasing cost of health care and ensure our programs offer the best value for your dollar. Read more in the Dow Benefits Guide.
New VSP with EasyOptions vision plan
For 2026, you have a second vision coverage option through VSP. This new “opt up” plan offers EasyOptions, a flexible benefit that lets you select a valuable upgrade to your coverage. You can choose one of the following: [Dow: Please confirm details]
- Increased frame allowance
- Full coverage for premium or custom progressive lenses
- Full coverage for anti-glare coating
- Increased allowance for contacts
Review the vision summary for more details.
Note: Eligibility for VSP with EasyOptions and other terms may vary for employees who are subject to a collective bargaining agreement.
Medical updates
High Deductible Medical Plan — Embedded individual deductible adjusted based on IRS guidelines
Under the High Deductible Medical Plan, you have an individual deductible level even with family coverage. The embedded deductible may save you money if one individual has major health care needs and others do not. For 2026, the individual embedded deductible under family coverage is $3,400.
Low Deductible Medical Plan — Out-of-pocket maximums updated
Each year, the amounts change to align with Affordable Care Act (ACA) regulations. If your out-of-pocket medical costs reach the maximum amounts below, you will not have to pay out-of-pocket costs for eligible in-network services for the rest of the year:
- Individual: 4% of salary, up to $10,600
- Family: 8% of salary, up to $21,200
Other updates for Aetna medical plan enrollees
- Spend less on your prescriptions: Rx Savings Solutions (RxSS) can help you save money on prescription drugs. This confidential service connects with your Dow-sponsored medical plan to show you lower-cost options for medications you and your family are currently taking. Learn more.
- Introducing Aetna Intelligent Matching: Aetna’s Intelligent Matching tool leverages artificial intelligence and predictive analytics to make navigating the health care system easier, helping you get the right care at the right time from the right provider. The built-in technology behind the tool means you’ll save time and money by quickly finding high-quality providers based on your health needs and preferences. Log in at Aetna.com or use the Aetna Health app (Apple App Store | Google Play), then search by procedure, condition category or provider name to find an Aetna Smart Compare® provider by looking for the Aetna Smart Compare “Quality & Effective Care” badge.
- Expanding Oshi Health: As an Aetna member, you’ll have access to Oshi Health regardless of where you live. Oshi Health is a virtual digestive health Center of Excellence that brings together a multidisciplinary care team to help improve and control symptoms. Go to oshihealth.com/dow for details.
- Introducing Transcarent for employees in Louisiana: If you live in Louisiana and enroll in an Aetna medical plan, you have access to Transcarent for your medical needs. [Dow: Please provide language to be added that aligns with Transcarent communications]
More tax savings
Higher IRS limits for the Health Savings Account (HSA)
The HSA is available if you enroll in the High Deductible Medical Plan, allowing you to save for and pay for qualified health care expenses tax free. In 2026, you can contribute even more with increased IRS limits:
- Up to $4,400 if you are enrolled in individual coverage
- Up to $8,750 for other coverage tiers
- If you will be age 55 or older in 2026, you can contribute an extra $1,000
Increased Dependent Care FSA contribution limit in 2026
The Dependent Care FSA allows you to use pre-tax dollars to pay for certain childcare or other dependent day care expenses. In 2026, the IRS is increasing the contribution limit to $7,500 — helping to reduce the financial burden of dependent care. [Dow to confirm inclusion based on final decisions]
If you use the Health Care Flexible Spending Account or the Limited-use FSA, you can contribute up to $3,300 in 2026. Remember, you’ll forfeit any unused funds over $660, so plan carefully.
Legal plan enhancements
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Please note: This communication represents a high-level summary and does not constitute the full terms and conditions of these benefits. Some benefits highlighted may require an employee to be enrolled in a certain medical plan. Eligibility and other terms may vary for employees who are subject to a collective bargaining agreement. Dow reserves the right to amend or terminate its benefit plans at any time in its sole discretion.
Content Steward: Dow North America Benefits | (833) 693-6947 (MYDOWHR)
October 2025