Company: EAI
Filing Date: 2025-02-18
Form Type: 10-K
Source: 0000065984-25-000012
Chunk: 898

Company: ENTERGY ARKANSAS, LLC
Filing Date: 2025-02-18
Form: 10-K
Item: Item 7
Chunk 898
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5 Qualified Pension CostImpact on 2024 Qualified Projected Benefit Obligation  Increase/(Decrease) Discount rate(0.25%)$960$25,042Rate of return on plan assets(0.25%)$2,759$—Rate of increase in compensation0.25%$1,193$6,054

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Table of ContentsEntergy Louisiana, LLC and SubsidiariesManagement’s Financial Discussion and Analysis

The following chart reflects the sensitivity of postretirement benefits cost and accumulated 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%)$284$3,760Health care cost trend0.25%$487$2,455

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

Costs and Employer Contributions

Total qualified pension cost for Entergy Louisiana in 2024 was $10.7 million.  Entergy Louisiana anticipates 2025 qualified pension cost to be $14.1 million.  Entergy Louisiana contributed $48.4 million to its qualified pension plans in 2024 and estimates pension contributions will be approximately $41.3 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 Louisiana in 2024 was $701 thousand.  Entergy Louisiana expects 2025 postretirement health care and life insurance benefit income of approximately $1.1 million.  Entergy Louisiana contributed $16.9 million to its other postretirement plans in 2024 and estimates that 2025 contributions will be approximately $14.4 million.

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.

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REPORT OF INDEPENDENT REGISTERED PUBLIC