Company: EAI
Filing Date: 2025-02-18
Form Type: 10-K
Source: 0000065984-25-000012
Chunk: 861

Company: ENTERGY ARKANSAS, LLC
Filing Date: 2025-02-18
Form: 10-K
Item: Item 7
Chunk 861
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 postretirement benefit obligation to changes in certain actuarial assumptions (dollars in thousands).

Actuarial AssumptionChange in AssumptionImpact on 2025 Postretirement Benefits CostImpact on 2024 Accumulated Postretirement Benefit Obligation  Increase/(Decrease) Discount rate(0.25%)$140$3,257Health care cost trend0.25%$393$2,080

Each fluctuation above assumes that the other components of the calculation are held constant.

Costs and Employer Contributions

Total qualified pension cost for Entergy Arkansas in 2024 was $19.6 million.  Entergy Arkansas anticipates 2025 qualified pension cost to be $21.4 million.  Entergy Arkansas contributed $55.1 million to its qualified pension plans in 2024 and estimates pension contributions will be approximately $35.5 million in 2025, although the 2025 required pension contributions will be known with more certainty when the January 1, 2025 valuations are completed, which is expected by April 1, 2025.

Total postretirement health care and life insurance benefit income for Entergy Arkansas in 2024 was $5.5 million.  Entergy Arkansas expects 2025 postretirement health care and life insurance benefit income of approximately $6.8 million.  In 2024, Entergy Arkansas’ contributions to its other postretirement plans, specifically contributions to the external trusts plus claims payments, were offset by trust claims reimbursements, resulting in a net reimbursement of $604 thousand.  Entergy Arkansas estimates that 2025 contributions will be approximately $529 thousand.

Other Contingencies

See “Other Contingencies” in the “Critical Accounting Estimates” section of Entergy Corporation and Subsidiaries Management’s Financial Discussion and Analysis for a discussion of the estimates associated with environmental, litigation, and other risks.

New Accounting Pronouncements

See the “New Accounting Pronouncements” section of Note 1 to the financial statements for a discussion of new accounting pronouncements.

337

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the member and Board of Directors of

Entergy Arkansas, LLC and Subsidiaries

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of Entergy Arkansas, LLC and Subsidiaries (the “Company”) as of December 31, 2024 and 2023, the related consolidated statements of income,