Core Viewpoint - Ford Motor will report pretax charges of $600 million in its fourth-quarter results due to adjustments in employee pension plans and other postretirement benefits [1][2] Group 1: Financial Impact - The special charges will affect net income but not adjusted results or cash [1] - The remeasurement loss for U.S. plans was driven by actuarial losses compared to plan assumptions, while non-U.S. plans were affected by changes in key plan measurement assumptions, such as improved life expectancy [2] - On an after-tax basis, the remeasurement loss is expected to decrease net income by about $500 million [2] Group 2: Retirement Plans and Contributions - Ford's retirement plans remain fully funded, and the charges will not change expectations for pension contributions in 2026 [3] - The new special charges are in addition to approximately $19.5 billion in special items disclosed last month related to business restructuring and a pullback in all-electric vehicle investments [3] Group 3: Reporting and Adjustments - Automakers typically exclude "special items" or one-time charges from adjusted financial results to provide a clearer picture of ongoing business operations [4] - Ford is scheduled to report its fourth-quarter results after markets close on February 10 [4]