RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Components of Qualified Net Pension Cost

Entergy’s qualified net pension costs, including amounts capitalized, for the second quarters of 2026 and 2025, included the following components:



	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$23,078	$23,617
Interest cost on projected benefit obligation	56,047	59,680
Expected return on assets	(76,536)	(75,280)
Recognized net loss	13,956	13,309


Net pension cost	$16,545	$21,326

Entergy’s qualified net pension costs, including amounts capitalized, for the six months ended June 30, 2026 and 2025, included the following components:


	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$46,156	$47,234
Interest cost on projected benefit obligation	112,094	119,360
Expected return on assets	(153,072)	(150,560)

Recognized net loss	27,912	26,618


Net pension cost	$33,090	$42,652

The Registrant Subsidiaries’ qualified net pension costs, including amounts capitalized, for their current and former employees for the second quarters of 2026 and 2025, included the following components:



2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$4,363	$5,320	$1,296	$265	$1,011	$1,326
Interest cost on projected benefit obligation	12,796	13,411	3,434	1,191	2,660	3,316
Expected return on assets	(17,825)	(18,908)	(4,945)	(1,669)	(3,779)	(4,684)

Recognized net loss	4,782	2,159	871	464	489	1,148


Net pension cost	$4,116	$1,982	$656	$251	$381	$1,106



2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$4,427	$5,454	$1,304	$411	$1,024	$1,372
Interest cost on projected benefit obligation	13,814	14,704	3,699	1,647	2,973	3,585
Expected return on assets	(17,676)	(18,897)	(4,949)	(2,174)	(3,889)	(4,575)

Recognized net loss	4,791	2,268	822	415	454	1,114

Net pension cost	$5,356	$3,529	$876	$299	$562	$1,496

The Registrant Subsidiaries’ qualified net pension costs, including amounts capitalized, for their current and former employees for the six months ended June 30, 2026 and 2025, included the following components:


2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$8,726	$10,640	$2,592	$530	$2,022	$2,652
Interest cost on projected benefit obligation	25,592	26,822	6,868	2,382	5,320	6,632
Expected return on assets	(35,650)	(37,816)	(9,890)	(3,338)	(7,558)	(9,368)

Recognized net loss	9,564	4,318	1,742	928	978	2,296


Net pension cost	$8,232	$3,964	$1,312	$502	$762	$2,212


2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$8,854	$10,908	$2,608	$822	$2,048	$2,744
Interest cost on projected benefit obligation	27,628	29,408	7,398	3,294	5,946	7,170
Expected return on assets	(35,352)	(37,794)	(9,898)	(4,348)	(7,778)	(9,150)


Recognized net loss	9,582	4,536	1,644	830	908	2,228

Net pension cost	$10,712	$7,058	$1,752	$598	$1,124	$2,992

Non-Qualified Net Pension Cost

Entergy recognized $2.4 million and $2.5 million in pension cost for its non-qualified pension plans for the second quarters of 2026 and 2025, respectively. For the second quarters of 2026 and 2025, there were no settlement charges related to the payment of lump sum benefits out of the plan. Entergy recognized $4.8 million and $5 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2026 and 2025, respectively. For the six months ended June 30, 2026 and 2025, there were no settlement charges related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the second quarters of 2026 and 2025:



	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
2026	$13	$61	$62	$34	$123
2025	$47	$36	$90	$35	$39

The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the six months ended June 30, 2026 and 2025:


	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
2026	$26	$122	$101	$69	$246
2025	$94	$72	$180	$70	$78

For the second quarters of 2026 and 2025, there were no settlement charges for the Registrant Subsidiaries related to the payment of lump sum benefits out of the plan. For the six months ended June 30, 2026 and 2025, there were no settlement charges for the Registrant Subsidiaries related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefits Cost (Income)

Entergy’s net other postretirement benefits income, including amounts capitalized, for the second quarters of 2026 and 2025 included the following components:



	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$2,694	$2,757
Interest cost on accumulated postretirement benefit obligation (APBO)	9,597	9,690
Expected return on assets	(10,314)	(10,209)

Amortization of prior service credit	(1,585)	(5,720)
Recognized net gain	(2,877)	(3,870)



Net other postretirement benefits income	($2,485)	($7,352)

Entergy’s net other postretirement benefits cost (income), including amounts capitalized, for the six months ended June 30, 2026 and 2025 included the following components:


	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$5,388	$5,514
Interest cost on APBO	19,194	19,380
Expected return on assets	(20,628)	(20,418)

Amortization of prior service credit	(3,170)	(11,440)
Recognized net (gain) loss	1,803	(7,740)



Net other postretirement benefits cost (income)	$2,587	($14,704)

The Registrant Subsidiaries’ net other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the second quarters of 2026 and 2025 included the following components:



2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$551	$688	$159	$35	$129	$186
Interest cost on APBO	1,766	2,039	487	182	495	419
Expected return on assets	(4,374)	—	(1,374)	(1,258)	(2,528)	(722)

Amortization of prior service cost (credit)	174	(309)	(85)	—	(604)	9
Recognized net (gain) loss	(475)	(1,098)	(73)	(137)	97	45



Net other postretirement benefits cost (income)	($2,358)	$1,320	($886)	($1,178)	($2,411)	($63)



2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$572	$671	$162	$52	$159	$174
Interest cost on APBO	1,775	2,012	489	249	582	394
Expected return on assets	(4,225)	—	(1,328)	(1,445)	(2,452)	(702)


Amortization of prior service cost (credit)	524	(1,136)	(239)	(229)	(1,093)	(73)
Recognized net (gain) loss	(353)	(1,811)	(57)	(27)	153	(7)
Net other postretirement benefits income	($1,707)	($264)	($973)	($1,400)	($2,651)	($214)

The Registrant Subsidiaries’ net other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the six months ended June 30, 2026 and 2025 included the following components:


2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$1,102	$1,376	$318	$70	$258	$372
Interest cost on APBO	3,532	4,078	974	364	990	838
Expected return on assets	(8,748)	—	(2,748)	(2,516)	(5,056)	(1,444)
Amortization of prior service cost (credit)	348	(618)	(170)	—	(1,208)	18
Recognized net (gain) loss	(950)	(2,196)	(146)	(274)	194	90



Net other postretirement benefits cost (income)	($4,716)	$2,640	($1,772)	($2,356)	($4,822)	($126)


2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$1,144	$1,342	$324	$104	$318	$348
Interest cost on APBO	3,550	4,024	978	498	1,164	788
Expected return on assets	(8,450)	—	(2,656)	(2,890)	(4,904)	(1,404)


Amortization of prior service cost (credit)	1,048	(2,272)	(478)	(458)	(2,186)	(146)
Recognized net (gain) loss	(706)	(3,622)	(114)	(54)	306	(14)
Net other postretirement benefits income	($3,414)	($528)	($1,946)	($2,800)	($5,302)	($428)

Reclassification out of Accumulated Other Comprehensive Income (Loss)

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the second quarters of 2026 and 2025:



2026	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$1,008	($62)	$946
Amortization of net gain (loss)	(515)	2,274	(93)	1,666


	($515)	$3,282	($155)	$2,612
Entergy Louisiana
Amortization of prior service credit	$—	$308	$—	$308
Amortization of net gain (loss)	(86)	1,236	(1)	1,149

	($86)	$1,544	($1)	$1,457



2025	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$3,493	($31)	$3,462
Amortization of net gain (loss)	(411)	3,070	(108)	2,551


	($411)	$6,563	($139)	$6,013
Entergy Louisiana
Amortization of prior service credit	$—	$1,136	$—	$1,136
Amortization of net gain (loss)	(91)	1,811	(1)	1,719

	($91)	$2,947	($1)	$2,855

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the six months ended June 30, 2026 and 2025:


2026	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$2,016	($124)	$1,892
Amortization of net loss	(1,030)	(3,009)	(189)	(4,228)


	($1,030)	($993)	($313)	($2,336)
Entergy Louisiana
Amortization of prior service credit (cost)	$—	$618	($1)	$617
Amortization of net gain (loss)	(173)	2,471	(2)	2,296

	($173)	$3,089	($3)	$2,913


2025	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$6,986	($62)	$6,924
Amortization of net gain (loss)	(822)	6,140	(216)	5,102


	($822)	$13,126	($278)	$12,026
Entergy Louisiana
Amortization of prior service credit	$—	$2,272	$—	$2,272
Amortization of net gain (loss)	(182)	3,622	(2)	3,438

	($182)	$5,894	($2)	$5,710

Accounting for Pension and Other Postretirement Benefits

In accordance with accounting standards, the other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. In addition, non-service benefit costs previously eligible for capitalization into property, plant, and equipment are being deferred to a regulatory asset/liability and will be amortized over the estimated lives of the respective assets.

Employer Contributions

Based on current assumptions, Entergy expects to contribute $200 million to its qualified pension plans in 2026. As of June 30, 2026, Entergy had contributed $85.1 million to its pension plans. Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their current and former employees in 2026:


	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Expected 2026 pension contributions	$29,716	$41,599	$3,991	$3,304	$5,931	$13,249
Pension contributions made through June 2026	$12,073	$16,351	$2,026	$1,552	$2,604	$5,626
Remaining estimated pension contributions to be made in 2026	$17,643	$25,248	$1,965	$1,752	$3,327	$7,623

Retirement Benefits [Text Block]

RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Components of Qualified Net Pension Cost

Entergy’s qualified net pension costs, including amounts capitalized, for the second quarters of 2026 and 2025, included the following components:



	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$23,078	$23,617
Interest cost on projected benefit obligation	56,047	59,680
Expected return on assets	(76,536)	(75,280)
Recognized net loss	13,956	13,309


Net pension cost	$16,545	$21,326

Entergy’s qualified net pension costs, including amounts capitalized, for the six months ended June 30, 2026 and 2025, included the following components:


	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$46,156	$47,234
Interest cost on projected benefit obligation	112,094	119,360
Expected return on assets	(153,072)	(150,560)

Recognized net loss	27,912	26,618


Net pension cost	$33,090	$42,652

The Registrant Subsidiaries’ qualified net pension costs, including amounts capitalized, for their current and former employees for the second quarters of 2026 and 2025, included the following components:



2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$4,363	$5,320	$1,296	$265	$1,011	$1,326
Interest cost on projected benefit obligation	12,796	13,411	3,434	1,191	2,660	3,316
Expected return on assets	(17,825)	(18,908)	(4,945)	(1,669)	(3,779)	(4,684)

Recognized net loss	4,782	2,159	871	464	489	1,148


Net pension cost	$4,116	$1,982	$656	$251	$381	$1,106



2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$4,427	$5,454	$1,304	$411	$1,024	$1,372
Interest cost on projected benefit obligation	13,814	14,704	3,699	1,647	2,973	3,585
Expected return on assets	(17,676)	(18,897)	(4,949)	(2,174)	(3,889)	(4,575)

Recognized net loss	4,791	2,268	822	415	454	1,114

Net pension cost	$5,356	$3,529	$876	$299	$562	$1,496

The Registrant Subsidiaries’ qualified net pension costs, including amounts capitalized, for their current and former employees for the six months ended June 30, 2026 and 2025, included the following components:


2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$8,726	$10,640	$2,592	$530	$2,022	$2,652
Interest cost on projected benefit obligation	25,592	26,822	6,868	2,382	5,320	6,632
Expected return on assets	(35,650)	(37,816)	(9,890)	(3,338)	(7,558)	(9,368)

Recognized net loss	9,564	4,318	1,742	928	978	2,296


Net pension cost	$8,232	$3,964	$1,312	$502	$762	$2,212


2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$8,854	$10,908	$2,608	$822	$2,048	$2,744
Interest cost on projected benefit obligation	27,628	29,408	7,398	3,294	5,946	7,170
Expected return on assets	(35,352)	(37,794)	(9,898)	(4,348)	(7,778)	(9,150)


Recognized net loss	9,582	4,536	1,644	830	908	2,228

Net pension cost	$10,712	$7,058	$1,752	$598	$1,124	$2,992

Non-Qualified Net Pension Cost

Entergy recognized $2.4 million and $2.5 million in pension cost for its non-qualified pension plans for the second quarters of 2026 and 2025, respectively. For the second quarters of 2026 and 2025, there were no settlement charges related to the payment of lump sum benefits out of the plan. Entergy recognized $4.8 million and $5 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2026 and 2025, respectively. For the six months ended June 30, 2026 and 2025, there were no settlement charges related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the second quarters of 2026 and 2025:



	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
2026	$13	$61	$62	$34	$123
2025	$47	$36	$90	$35	$39

The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the six months ended June 30, 2026 and 2025:


	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
2026	$26	$122	$101	$69	$246
2025	$94	$72	$180	$70	$78

For the second quarters of 2026 and 2025, there were no settlement charges for the Registrant Subsidiaries related to the payment of lump sum benefits out of the plan. For the six months ended June 30, 2026 and 2025, there were no settlement charges for the Registrant Subsidiaries related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefits Cost (Income)

Entergy’s net other postretirement benefits income, including amounts capitalized, for the second quarters of 2026 and 2025 included the following components:



	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$2,694	$2,757
Interest cost on accumulated postretirement benefit obligation (APBO)	9,597	9,690
Expected return on assets	(10,314)	(10,209)

Amortization of prior service credit	(1,585)	(5,720)
Recognized net gain	(2,877)	(3,870)



Net other postretirement benefits income	($2,485)	($7,352)

Entergy’s net other postretirement benefits cost (income), including amounts capitalized, for the six months ended June 30, 2026 and 2025 included the following components:


	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$5,388	$5,514
Interest cost on APBO	19,194	19,380
Expected return on assets	(20,628)	(20,418)

Amortization of prior service credit	(3,170)	(11,440)
Recognized net (gain) loss	1,803	(7,740)



Net other postretirement benefits cost (income)	$2,587	($14,704)

The Registrant Subsidiaries’ net other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the second quarters of 2026 and 2025 included the following components:



2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$551	$688	$159	$35	$129	$186
Interest cost on APBO	1,766	2,039	487	182	495	419
Expected return on assets	(4,374)	—	(1,374)	(1,258)	(2,528)	(722)

Amortization of prior service cost (credit)	174	(309)	(85)	—	(604)	9
Recognized net (gain) loss	(475)	(1,098)	(73)	(137)	97	45



Net other postretirement benefits cost (income)	($2,358)	$1,320	($886)	($1,178)	($2,411)	($63)



2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$572	$671	$162	$52	$159	$174
Interest cost on APBO	1,775	2,012	489	249	582	394
Expected return on assets	(4,225)	—	(1,328)	(1,445)	(2,452)	(702)


Amortization of prior service cost (credit)	524	(1,136)	(239)	(229)	(1,093)	(73)
Recognized net (gain) loss	(353)	(1,811)	(57)	(27)	153	(7)
Net other postretirement benefits income	($1,707)	($264)	($973)	($1,400)	($2,651)	($214)

The Registrant Subsidiaries’ net other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the six months ended June 30, 2026 and 2025 included the following components:


2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$1,102	$1,376	$318	$70	$258	$372
Interest cost on APBO	3,532	4,078	974	364	990	838
Expected return on assets	(8,748)	—	(2,748)	(2,516)	(5,056)	(1,444)
Amortization of prior service cost (credit)	348	(618)	(170)	—	(1,208)	18
Recognized net (gain) loss	(950)	(2,196)	(146)	(274)	194	90



Net other postretirement benefits cost (income)	($4,716)	$2,640	($1,772)	($2,356)	($4,822)	($126)


2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$1,144	$1,342	$324	$104	$318	$348
Interest cost on APBO	3,550	4,024	978	498	1,164	788
Expected return on assets	(8,450)	—	(2,656)	(2,890)	(4,904)	(1,404)


Amortization of prior service cost (credit)	1,048	(2,272)	(478)	(458)	(2,186)	(146)
Recognized net (gain) loss	(706)	(3,622)	(114)	(54)	306	(14)
Net other postretirement benefits income	($3,414)	($528)	($1,946)	($2,800)	($5,302)	($428)

Reclassification out of Accumulated Other Comprehensive Income (Loss)

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the second quarters of 2026 and 2025:



2026	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$1,008	($62)	$946
Amortization of net gain (loss)	(515)	2,274	(93)	1,666


	($515)	$3,282	($155)	$2,612
Entergy Louisiana
Amortization of prior service credit	$—	$308	$—	$308
Amortization of net gain (loss)	(86)	1,236	(1)	1,149

	($86)	$1,544	($1)	$1,457



2025	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$3,493	($31)	$3,462
Amortization of net gain (loss)	(411)	3,070	(108)	2,551


	($411)	$6,563	($139)	$6,013
Entergy Louisiana
Amortization of prior service credit	$—	$1,136	$—	$1,136
Amortization of net gain (loss)	(91)	1,811	(1)	1,719

	($91)	$2,947	($1)	$2,855

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the six months ended June 30, 2026 and 2025:


2026	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$2,016	($124)	$1,892
Amortization of net loss	(1,030)	(3,009)	(189)	(4,228)


	($1,030)	($993)	($313)	($2,336)
Entergy Louisiana
Amortization of prior service credit (cost)	$—	$618	($1)	$617
Amortization of net gain (loss)	(173)	2,471	(2)	2,296

	($173)	$3,089	($3)	$2,913


2025	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$6,986	($62)	$6,924
Amortization of net gain (loss)	(822)	6,140	(216)	5,102


	($822)	$13,126	($278)	$12,026
Entergy Louisiana
Amortization of prior service credit	$—	$2,272	$—	$2,272
Amortization of net gain (loss)	(182)	3,622	(2)	3,438

	($182)	$5,894	($2)	$5,710

Accounting for Pension and Other Postretirement Benefits

In accordance with accounting standards, the other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. In addition, non-service benefit costs previously eligible for capitalization into property, plant, and equipment are being deferred to a regulatory asset/liability and will be amortized over the estimated lives of the respective assets.

Employer Contributions

Based on current assumptions, Entergy expects to contribute $200 million to its qualified pension plans in 2026. As of June 30, 2026, Entergy had contributed $85.1 million to its pension plans. Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their current and former employees in 2026:


	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Expected 2026 pension contributions	$29,716	$41,599	$3,991	$3,304	$5,931	$13,249
Pension contributions made through June 2026	$12,073	$16,351	$2,026	$1,552	$2,604	$5,626
Remaining estimated pension contributions to be made in 2026	$17,643	$25,248	$1,965	$1,752	$3,327	$7,623

Retirement Benefits [Text Block]

RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Components of Qualified Net Pension Cost

Entergy’s qualified net pension costs, including amounts capitalized, for the second quarters of 2026 and 2025, included the following components:



	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$23,078	$23,617
Interest cost on projected benefit obligation	56,047	59,680
Expected return on assets	(76,536)	(75,280)
Recognized net loss	13,956	13,309


Net pension cost	$16,545	$21,326

Entergy’s qualified net pension costs, including amounts capitalized, for the six months ended June 30, 2026 and 2025, included the following components:


	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$46,156	$47,234
Interest cost on projected benefit obligation	112,094	119,360
Expected return on assets	(153,072)	(150,560)

Recognized net loss	27,912	26,618


Net pension cost	$33,090	$42,652

The Registrant Subsidiaries’ qualified net pension costs, including amounts capitalized, for their current and former employees for the second quarters of 2026 and 2025, included the following components:



2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$4,363	$5,320	$1,296	$265	$1,011	$1,326
Interest cost on projected benefit obligation	12,796	13,411	3,434	1,191	2,660	3,316
Expected return on assets	(17,825)	(18,908)	(4,945)	(1,669)	(3,779)	(4,684)

Recognized net loss	4,782	2,159	871	464	489	1,148


Net pension cost	$4,116	$1,982	$656	$251	$381	$1,106



2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$4,427	$5,454	$1,304	$411	$1,024	$1,372
Interest cost on projected benefit obligation	13,814	14,704	3,699	1,647	2,973	3,585
Expected return on assets	(17,676)	(18,897)	(4,949)	(2,174)	(3,889)	(4,575)

Recognized net loss	4,791	2,268	822	415	454	1,114

Net pension cost	$5,356	$3,529	$876	$299	$562	$1,496

The Registrant Subsidiaries’ qualified net pension costs, including amounts capitalized, for their current and former employees for the six months ended June 30, 2026 and 2025, included the following components:


2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$8,726	$10,640	$2,592	$530	$2,022	$2,652
Interest cost on projected benefit obligation	25,592	26,822	6,868	2,382	5,320	6,632
Expected return on assets	(35,650)	(37,816)	(9,890)	(3,338)	(7,558)	(9,368)

Recognized net loss	9,564	4,318	1,742	928	978	2,296


Net pension cost	$8,232	$3,964	$1,312	$502	$762	$2,212


2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$8,854	$10,908	$2,608	$822	$2,048	$2,744
Interest cost on projected benefit obligation	27,628	29,408	7,398	3,294	5,946	7,170
Expected return on assets	(35,352)	(37,794)	(9,898)	(4,348)	(7,778)	(9,150)


Recognized net loss	9,582	4,536	1,644	830	908	2,228

Net pension cost	$10,712	$7,058	$1,752	$598	$1,124	$2,992

Non-Qualified Net Pension Cost

Entergy recognized $2.4 million and $2.5 million in pension cost for its non-qualified pension plans for the second quarters of 2026 and 2025, respectively. For the second quarters of 2026 and 2025, there were no settlement charges related to the payment of lump sum benefits out of the plan. Entergy recognized $4.8 million and $5 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2026 and 2025, respectively. For the six months ended June 30, 2026 and 2025, there were no settlement charges related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the second quarters of 2026 and 2025:



	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
2026	$13	$61	$62	$34	$123
2025	$47	$36	$90	$35	$39

The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the six months ended June 30, 2026 and 2025:


	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
2026	$26	$122	$101	$69	$246
2025	$94	$72	$180	$70	$78

For the second quarters of 2026 and 2025, there were no settlement charges for the Registrant Subsidiaries related to the payment of lump sum benefits out of the plan. For the six months ended June 30, 2026 and 2025, there were no settlement charges for the Registrant Subsidiaries related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefits Cost (Income)

Entergy’s net other postretirement benefits income, including amounts capitalized, for the second quarters of 2026 and 2025 included the following components:



	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$2,694	$2,757
Interest cost on accumulated postretirement benefit obligation (APBO)	9,597	9,690
Expected return on assets	(10,314)	(10,209)

Amortization of prior service credit	(1,585)	(5,720)
Recognized net gain	(2,877)	(3,870)



Net other postretirement benefits income	($2,485)	($7,352)

Entergy’s net other postretirement benefits cost (income), including amounts capitalized, for the six months ended June 30, 2026 and 2025 included the following components:


	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$5,388	$5,514
Interest cost on APBO	19,194	19,380
Expected return on assets	(20,628)	(20,418)

Amortization of prior service credit	(3,170)	(11,440)
Recognized net (gain) loss	1,803	(7,740)



Net other postretirement benefits cost (income)	$2,587	($14,704)

The Registrant Subsidiaries’ net other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the second quarters of 2026 and 2025 included the following components:



2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$551	$688	$159	$35	$129	$186
Interest cost on APBO	1,766	2,039	487	182	495	419
Expected return on assets	(4,374)	—	(1,374)	(1,258)	(2,528)	(722)

Amortization of prior service cost (credit)	174	(309)	(85)	—	(604)	9
Recognized net (gain) loss	(475)	(1,098)	(73)	(137)	97	45



Net other postretirement benefits cost (income)	($2,358)	$1,320	($886)	($1,178)	($2,411)	($63)



2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$572	$671	$162	$52	$159	$174
Interest cost on APBO	1,775	2,012	489	249	582	394
Expected return on assets	(4,225)	—	(1,328)	(1,445)	(2,452)	(702)


Amortization of prior service cost (credit)	524	(1,136)	(239)	(229)	(1,093)	(73)
Recognized net (gain) loss	(353)	(1,811)	(57)	(27)	153	(7)
Net other postretirement benefits income	($1,707)	($264)	($973)	($1,400)	($2,651)	($214)

The Registrant Subsidiaries’ net other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the six months ended June 30, 2026 and 2025 included the following components:


2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$1,102	$1,376	$318	$70	$258	$372
Interest cost on APBO	3,532	4,078	974	364	990	838
Expected return on assets	(8,748)	—	(2,748)	(2,516)	(5,056)	(1,444)
Amortization of prior service cost (credit)	348	(618)	(170)	—	(1,208)	18
Recognized net (gain) loss	(950)	(2,196)	(146)	(274)	194	90



Net other postretirement benefits cost (income)	($4,716)	$2,640	($1,772)	($2,356)	($4,822)	($126)


2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$1,144	$1,342	$324	$104	$318	$348
Interest cost on APBO	3,550	4,024	978	498	1,164	788
Expected return on assets	(8,450)	—	(2,656)	(2,890)	(4,904)	(1,404)


Amortization of prior service cost (credit)	1,048	(2,272)	(478)	(458)	(2,186)	(146)
Recognized net (gain) loss	(706)	(3,622)	(114)	(54)	306	(14)
Net other postretirement benefits income	($3,414)	($528)	($1,946)	($2,800)	($5,302)	($428)

Reclassification out of Accumulated Other Comprehensive Income (Loss)

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the second quarters of 2026 and 2025:



2026	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$1,008	($62)	$946
Amortization of net gain (loss)	(515)	2,274	(93)	1,666


	($515)	$3,282	($155)	$2,612
Entergy Louisiana
Amortization of prior service credit	$—	$308	$—	$308
Amortization of net gain (loss)	(86)	1,236	(1)	1,149

	($86)	$1,544	($1)	$1,457



2025	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$3,493	($31)	$3,462
Amortization of net gain (loss)	(411)	3,070	(108)	2,551


	($411)	$6,563	($139)	$6,013
Entergy Louisiana
Amortization of prior service credit	$—	$1,136	$—	$1,136
Amortization of net gain (loss)	(91)	1,811	(1)	1,719

	($91)	$2,947	($1)	$2,855

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the six months ended June 30, 2026 and 2025:


2026	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$2,016	($124)	$1,892
Amortization of net loss	(1,030)	(3,009)	(189)	(4,228)


	($1,030)	($993)	($313)	($2,336)
Entergy Louisiana
Amortization of prior service credit (cost)	$—	$618	($1)	$617
Amortization of net gain (loss)	(173)	2,471	(2)	2,296

	($173)	$3,089	($3)	$2,913


2025	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$6,986	($62)	$6,924
Amortization of net gain (loss)	(822)	6,140	(216)	5,102


	($822)	$13,126	($278)	$12,026
Entergy Louisiana
Amortization of prior service credit	$—	$2,272	$—	$2,272
Amortization of net gain (loss)	(182)	3,622	(2)	3,438

	($182)	$5,894	($2)	$5,710

Accounting for Pension and Other Postretirement Benefits

In accordance with accounting standards, the other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. In addition, non-service benefit costs previously eligible for capitalization into property, plant, and equipment are being deferred to a regulatory asset/liability and will be amortized over the estimated lives of the respective assets.

Employer Contributions

Based on current assumptions, Entergy expects to contribute $200 million to its qualified pension plans in 2026. As of June 30, 2026, Entergy had contributed $85.1 million to its pension plans. Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their current and former employees in 2026:


	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Expected 2026 pension contributions	$29,716	$41,599	$3,991	$3,304	$5,931	$13,249
Pension contributions made through June 2026	$12,073	$16,351	$2,026	$1,552	$2,604	$5,626
Remaining estimated pension contributions to be made in 2026	$17,643	$25,248	$1,965	$1,752	$3,327	$7,623

Retirement Benefits [Text Block]

RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Components of Qualified Net Pension Cost

Entergy’s qualified net pension costs, including amounts capitalized, for the second quarters of 2026 and 2025, included the following components:



	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$23,078	$23,617
Interest cost on projected benefit obligation	56,047	59,680
Expected return on assets	(76,536)	(75,280)
Recognized net loss	13,956	13,309


Net pension cost	$16,545	$21,326

Entergy’s qualified net pension costs, including amounts capitalized, for the six months ended June 30, 2026 and 2025, included the following components:


	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$46,156	$47,234
Interest cost on projected benefit obligation	112,094	119,360
Expected return on assets	(153,072)	(150,560)

Recognized net loss	27,912	26,618


Net pension cost	$33,090	$42,652

The Registrant Subsidiaries’ qualified net pension costs, including amounts capitalized, for their current and former employees for the second quarters of 2026 and 2025, included the following components:



2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$4,363	$5,320	$1,296	$265	$1,011	$1,326
Interest cost on projected benefit obligation	12,796	13,411	3,434	1,191	2,660	3,316
Expected return on assets	(17,825)	(18,908)	(4,945)	(1,669)	(3,779)	(4,684)

Recognized net loss	4,782	2,159	871	464	489	1,148


Net pension cost	$4,116	$1,982	$656	$251	$381	$1,106



2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$4,427	$5,454	$1,304	$411	$1,024	$1,372
Interest cost on projected benefit obligation	13,814	14,704	3,699	1,647	2,973	3,585
Expected return on assets	(17,676)	(18,897)	(4,949)	(2,174)	(3,889)	(4,575)

Recognized net loss	4,791	2,268	822	415	454	1,114

Net pension cost	$5,356	$3,529	$876	$299	$562	$1,496

The Registrant Subsidiaries’ qualified net pension costs, including amounts capitalized, for their current and former employees for the six months ended June 30, 2026 and 2025, included the following components:


2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$8,726	$10,640	$2,592	$530	$2,022	$2,652
Interest cost on projected benefit obligation	25,592	26,822	6,868	2,382	5,320	6,632
Expected return on assets	(35,650)	(37,816)	(9,890)	(3,338)	(7,558)	(9,368)

Recognized net loss	9,564	4,318	1,742	928	978	2,296


Net pension cost	$8,232	$3,964	$1,312	$502	$762	$2,212


2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$8,854	$10,908	$2,608	$822	$2,048	$2,744
Interest cost on projected benefit obligation	27,628	29,408	7,398	3,294	5,946	7,170
Expected return on assets	(35,352)	(37,794)	(9,898)	(4,348)	(7,778)	(9,150)


Recognized net loss	9,582	4,536	1,644	830	908	2,228

Net pension cost	$10,712	$7,058	$1,752	$598	$1,124	$2,992

Non-Qualified Net Pension Cost

Entergy recognized $2.4 million and $2.5 million in pension cost for its non-qualified pension plans for the second quarters of 2026 and 2025, respectively. For the second quarters of 2026 and 2025, there were no settlement charges related to the payment of lump sum benefits out of the plan. Entergy recognized $4.8 million and $5 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2026 and 2025, respectively. For the six months ended June 30, 2026 and 2025, there were no settlement charges related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the second quarters of 2026 and 2025:



	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
2026	$13	$61	$62	$34	$123
2025	$47	$36	$90	$35	$39

The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the six months ended June 30, 2026 and 2025:


	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
2026	$26	$122	$101	$69	$246
2025	$94	$72	$180	$70	$78

For the second quarters of 2026 and 2025, there were no settlement charges for the Registrant Subsidiaries related to the payment of lump sum benefits out of the plan. For the six months ended June 30, 2026 and 2025, there were no settlement charges for the Registrant Subsidiaries related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefits Cost (Income)

Entergy’s net other postretirement benefits income, including amounts capitalized, for the second quarters of 2026 and 2025 included the following components:



	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$2,694	$2,757
Interest cost on accumulated postretirement benefit obligation (APBO)	9,597	9,690
Expected return on assets	(10,314)	(10,209)

Amortization of prior service credit	(1,585)	(5,720)
Recognized net gain	(2,877)	(3,870)



Net other postretirement benefits income	($2,485)	($7,352)

Entergy’s net other postretirement benefits cost (income), including amounts capitalized, for the six months ended June 30, 2026 and 2025 included the following components:


	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$5,388	$5,514
Interest cost on APBO	19,194	19,380
Expected return on assets	(20,628)	(20,418)

Amortization of prior service credit	(3,170)	(11,440)
Recognized net (gain) loss	1,803	(7,740)



Net other postretirement benefits cost (income)	$2,587	($14,704)

The Registrant Subsidiaries’ net other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the second quarters of 2026 and 2025 included the following components:



2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$551	$688	$159	$35	$129	$186
Interest cost on APBO	1,766	2,039	487	182	495	419
Expected return on assets	(4,374)	—	(1,374)	(1,258)	(2,528)	(722)

Amortization of prior service cost (credit)	174	(309)	(85)	—	(604)	9
Recognized net (gain) loss	(475)	(1,098)	(73)	(137)	97	45



Net other postretirement benefits cost (income)	($2,358)	$1,320	($886)	($1,178)	($2,411)	($63)



2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$572	$671	$162	$52	$159	$174
Interest cost on APBO	1,775	2,012	489	249	582	394
Expected return on assets	(4,225)	—	(1,328)	(1,445)	(2,452)	(702)


Amortization of prior service cost (credit)	524	(1,136)	(239)	(229)	(1,093)	(73)
Recognized net (gain) loss	(353)	(1,811)	(57)	(27)	153	(7)
Net other postretirement benefits income	($1,707)	($264)	($973)	($1,400)	($2,651)	($214)

The Registrant Subsidiaries’ net other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the six months ended June 30, 2026 and 2025 included the following components:


2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$1,102	$1,376	$318	$70	$258	$372
Interest cost on APBO	3,532	4,078	974	364	990	838
Expected return on assets	(8,748)	—	(2,748)	(2,516)	(5,056)	(1,444)
Amortization of prior service cost (credit)	348	(618)	(170)	—	(1,208)	18
Recognized net (gain) loss	(950)	(2,196)	(146)	(274)	194	90



Net other postretirement benefits cost (income)	($4,716)	$2,640	($1,772)	($2,356)	($4,822)	($126)


2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$1,144	$1,342	$324	$104	$318	$348
Interest cost on APBO	3,550	4,024	978	498	1,164	788
Expected return on assets	(8,450)	—	(2,656)	(2,890)	(4,904)	(1,404)


Amortization of prior service cost (credit)	1,048	(2,272)	(478)	(458)	(2,186)	(146)
Recognized net (gain) loss	(706)	(3,622)	(114)	(54)	306	(14)
Net other postretirement benefits income	($3,414)	($528)	($1,946)	($2,800)	($5,302)	($428)

Reclassification out of Accumulated Other Comprehensive Income (Loss)

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the second quarters of 2026 and 2025:



2026	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$1,008	($62)	$946
Amortization of net gain (loss)	(515)	2,274	(93)	1,666


	($515)	$3,282	($155)	$2,612
Entergy Louisiana
Amortization of prior service credit	$—	$308	$—	$308
Amortization of net gain (loss)	(86)	1,236	(1)	1,149

	($86)	$1,544	($1)	$1,457



2025	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$3,493	($31)	$3,462
Amortization of net gain (loss)	(411)	3,070	(108)	2,551


	($411)	$6,563	($139)	$6,013
Entergy Louisiana
Amortization of prior service credit	$—	$1,136	$—	$1,136
Amortization of net gain (loss)	(91)	1,811	(1)	1,719

	($91)	$2,947	($1)	$2,855

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the six months ended June 30, 2026 and 2025:


2026	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$2,016	($124)	$1,892
Amortization of net loss	(1,030)	(3,009)	(189)	(4,228)


	($1,030)	($993)	($313)	($2,336)
Entergy Louisiana
Amortization of prior service credit (cost)	$—	$618	($1)	$617
Amortization of net gain (loss)	(173)	2,471	(2)	2,296

	($173)	$3,089	($3)	$2,913


2025	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$6,986	($62)	$6,924
Amortization of net gain (loss)	(822)	6,140	(216)	5,102


	($822)	$13,126	($278)	$12,026
Entergy Louisiana
Amortization of prior service credit	$—	$2,272	$—	$2,272
Amortization of net gain (loss)	(182)	3,622	(2)	3,438

	($182)	$5,894	($2)	$5,710

Accounting for Pension and Other Postretirement Benefits

In accordance with accounting standards, the other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. In addition, non-service benefit costs previously eligible for capitalization into property, plant, and equipment are being deferred to a regulatory asset/liability and will be amortized over the estimated lives of the respective assets.

Employer Contributions

Based on current assumptions, Entergy expects to contribute $200 million to its qualified pension plans in 2026. As of June 30, 2026, Entergy had contributed $85.1 million to its pension plans. Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their current and former employees in 2026:


	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Expected 2026 pension contributions	$29,716	$41,599	$3,991	$3,304	$5,931	$13,249
Pension contributions made through June 2026	$12,073	$16,351	$2,026	$1,552	$2,604	$5,626
Remaining estimated pension contributions to be made in 2026	$17,643	$25,248	$1,965	$1,752	$3,327	$7,623

Retirement Benefits [Text Block]

RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Components of Qualified Net Pension Cost

Entergy’s qualified net pension costs, including amounts capitalized, for the second quarters of 2026 and 2025, included the following components:



	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$23,078	$23,617
Interest cost on projected benefit obligation	56,047	59,680
Expected return on assets	(76,536)	(75,280)
Recognized net loss	13,956	13,309


Net pension cost	$16,545	$21,326

Entergy’s qualified net pension costs, including amounts capitalized, for the six months ended June 30, 2026 and 2025, included the following components:


	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$46,156	$47,234
Interest cost on projected benefit obligation	112,094	119,360
Expected return on assets	(153,072)	(150,560)

Recognized net loss	27,912	26,618


Net pension cost	$33,090	$42,652

The Registrant Subsidiaries’ qualified net pension costs, including amounts capitalized, for their current and former employees for the second quarters of 2026 and 2025, included the following components:



2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$4,363	$5,320	$1,296	$265	$1,011	$1,326
Interest cost on projected benefit obligation	12,796	13,411	3,434	1,191	2,660	3,316
Expected return on assets	(17,825)	(18,908)	(4,945)	(1,669)	(3,779)	(4,684)

Recognized net loss	4,782	2,159	871	464	489	1,148


Net pension cost	$4,116	$1,982	$656	$251	$381	$1,106



2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$4,427	$5,454	$1,304	$411	$1,024	$1,372
Interest cost on projected benefit obligation	13,814	14,704	3,699	1,647	2,973	3,585
Expected return on assets	(17,676)	(18,897)	(4,949)	(2,174)	(3,889)	(4,575)

Recognized net loss	4,791	2,268	822	415	454	1,114

Net pension cost	$5,356	$3,529	$876	$299	$562	$1,496

The Registrant Subsidiaries’ qualified net pension costs, including amounts capitalized, for their current and former employees for the six months ended June 30, 2026 and 2025, included the following components:


2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$8,726	$10,640	$2,592	$530	$2,022	$2,652
Interest cost on projected benefit obligation	25,592	26,822	6,868	2,382	5,320	6,632
Expected return on assets	(35,650)	(37,816)	(9,890)	(3,338)	(7,558)	(9,368)

Recognized net loss	9,564	4,318	1,742	928	978	2,296


Net pension cost	$8,232	$3,964	$1,312	$502	$762	$2,212


2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$8,854	$10,908	$2,608	$822	$2,048	$2,744
Interest cost on projected benefit obligation	27,628	29,408	7,398	3,294	5,946	7,170
Expected return on assets	(35,352)	(37,794)	(9,898)	(4,348)	(7,778)	(9,150)


Recognized net loss	9,582	4,536	1,644	830	908	2,228

Net pension cost	$10,712	$7,058	$1,752	$598	$1,124	$2,992

Non-Qualified Net Pension Cost

Entergy recognized $2.4 million and $2.5 million in pension cost for its non-qualified pension plans for the second quarters of 2026 and 2025, respectively. For the second quarters of 2026 and 2025, there were no settlement charges related to the payment of lump sum benefits out of the plan. Entergy recognized $4.8 million and $5 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2026 and 2025, respectively. For the six months ended June 30, 2026 and 2025, there were no settlement charges related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the second quarters of 2026 and 2025:



	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
2026	$13	$61	$62	$34	$123
2025	$47	$36	$90	$35	$39

The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the six months ended June 30, 2026 and 2025:


	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
2026	$26	$122	$101	$69	$246
2025	$94	$72	$180	$70	$78

For the second quarters of 2026 and 2025, there were no settlement charges for the Registrant Subsidiaries related to the payment of lump sum benefits out of the plan. For the six months ended June 30, 2026 and 2025, there were no settlement charges for the Registrant Subsidiaries related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefits Cost (Income)

Entergy’s net other postretirement benefits income, including amounts capitalized, for the second quarters of 2026 and 2025 included the following components:



	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$2,694	$2,757
Interest cost on accumulated postretirement benefit obligation (APBO)	9,597	9,690
Expected return on assets	(10,314)	(10,209)

Amortization of prior service credit	(1,585)	(5,720)
Recognized net gain	(2,877)	(3,870)



Net other postretirement benefits income	($2,485)	($7,352)

Entergy’s net other postretirement benefits cost (income), including amounts capitalized, for the six months ended June 30, 2026 and 2025 included the following components:


	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$5,388	$5,514
Interest cost on APBO	19,194	19,380
Expected return on assets	(20,628)	(20,418)

Amortization of prior service credit	(3,170)	(11,440)
Recognized net (gain) loss	1,803	(7,740)



Net other postretirement benefits cost (income)	$2,587	($14,704)

The Registrant Subsidiaries’ net other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the second quarters of 2026 and 2025 included the following components:



2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$551	$688	$159	$35	$129	$186
Interest cost on APBO	1,766	2,039	487	182	495	419
Expected return on assets	(4,374)	—	(1,374)	(1,258)	(2,528)	(722)

Amortization of prior service cost (credit)	174	(309)	(85)	—	(604)	9
Recognized net (gain) loss	(475)	(1,098)	(73)	(137)	97	45



Net other postretirement benefits cost (income)	($2,358)	$1,320	($886)	($1,178)	($2,411)	($63)



2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$572	$671	$162	$52	$159	$174
Interest cost on APBO	1,775	2,012	489	249	582	394
Expected return on assets	(4,225)	—	(1,328)	(1,445)	(2,452)	(702)


Amortization of prior service cost (credit)	524	(1,136)	(239)	(229)	(1,093)	(73)
Recognized net (gain) loss	(353)	(1,811)	(57)	(27)	153	(7)
Net other postretirement benefits income	($1,707)	($264)	($973)	($1,400)	($2,651)	($214)

The Registrant Subsidiaries’ net other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the six months ended June 30, 2026 and 2025 included the following components:


2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$1,102	$1,376	$318	$70	$258	$372
Interest cost on APBO	3,532	4,078	974	364	990	838
Expected return on assets	(8,748)	—	(2,748)	(2,516)	(5,056)	(1,444)
Amortization of prior service cost (credit)	348	(618)	(170)	—	(1,208)	18
Recognized net (gain) loss	(950)	(2,196)	(146)	(274)	194	90



Net other postretirement benefits cost (income)	($4,716)	$2,640	($1,772)	($2,356)	($4,822)	($126)


2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$1,144	$1,342	$324	$104	$318	$348
Interest cost on APBO	3,550	4,024	978	498	1,164	788
Expected return on assets	(8,450)	—	(2,656)	(2,890)	(4,904)	(1,404)


Amortization of prior service cost (credit)	1,048	(2,272)	(478)	(458)	(2,186)	(146)
Recognized net (gain) loss	(706)	(3,622)	(114)	(54)	306	(14)
Net other postretirement benefits income	($3,414)	($528)	($1,946)	($2,800)	($5,302)	($428)

Reclassification out of Accumulated Other Comprehensive Income (Loss)

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the second quarters of 2026 and 2025:



2026	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$1,008	($62)	$946
Amortization of net gain (loss)	(515)	2,274	(93)	1,666


	($515)	$3,282	($155)	$2,612
Entergy Louisiana
Amortization of prior service credit	$—	$308	$—	$308
Amortization of net gain (loss)	(86)	1,236	(1)	1,149

	($86)	$1,544	($1)	$1,457



2025	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$3,493	($31)	$3,462
Amortization of net gain (loss)	(411)	3,070	(108)	2,551


	($411)	$6,563	($139)	$6,013
Entergy Louisiana
Amortization of prior service credit	$—	$1,136	$—	$1,136
Amortization of net gain (loss)	(91)	1,811	(1)	1,719

	($91)	$2,947	($1)	$2,855

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the six months ended June 30, 2026 and 2025:


2026	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$2,016	($124)	$1,892
Amortization of net loss	(1,030)	(3,009)	(189)	(4,228)


	($1,030)	($993)	($313)	($2,336)
Entergy Louisiana
Amortization of prior service credit (cost)	$—	$618	($1)	$617
Amortization of net gain (loss)	(173)	2,471	(2)	2,296

	($173)	$3,089	($3)	$2,913


2025	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$6,986	($62)	$6,924
Amortization of net gain (loss)	(822)	6,140	(216)	5,102


	($822)	$13,126	($278)	$12,026
Entergy Louisiana
Amortization of prior service credit	$—	$2,272	$—	$2,272
Amortization of net gain (loss)	(182)	3,622	(2)	3,438

	($182)	$5,894	($2)	$5,710

Accounting for Pension and Other Postretirement Benefits

In accordance with accounting standards, the other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. In addition, non-service benefit costs previously eligible for capitalization into property, plant, and equipment are being deferred to a regulatory asset/liability and will be amortized over the estimated lives of the respective assets.

Employer Contributions

Based on current assumptions, Entergy expects to contribute $200 million to its qualified pension plans in 2026. As of June 30, 2026, Entergy had contributed $85.1 million to its pension plans. Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their current and former employees in 2026:


	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Expected 2026 pension contributions	$29,716	$41,599	$3,991	$3,304	$5,931	$13,249
Pension contributions made through June 2026	$12,073	$16,351	$2,026	$1,552	$2,604	$5,626
Remaining estimated pension contributions to be made in 2026	$17,643	$25,248	$1,965	$1,752	$3,327	$7,623

Retirement Benefits [Text Block]

RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Components of Qualified Net Pension Cost

Entergy’s qualified net pension costs, including amounts capitalized, for the second quarters of 2026 and 2025, included the following components:



	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$23,078	$23,617
Interest cost on projected benefit obligation	56,047	59,680
Expected return on assets	(76,536)	(75,280)
Recognized net loss	13,956	13,309


Net pension cost	$16,545	$21,326

Entergy’s qualified net pension costs, including amounts capitalized, for the six months ended June 30, 2026 and 2025, included the following components:


	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$46,156	$47,234
Interest cost on projected benefit obligation	112,094	119,360
Expected return on assets	(153,072)	(150,560)

Recognized net loss	27,912	26,618


Net pension cost	$33,090	$42,652

The Registrant Subsidiaries’ qualified net pension costs, including amounts capitalized, for their current and former employees for the second quarters of 2026 and 2025, included the following components:



2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$4,363	$5,320	$1,296	$265	$1,011	$1,326
Interest cost on projected benefit obligation	12,796	13,411	3,434	1,191	2,660	3,316
Expected return on assets	(17,825)	(18,908)	(4,945)	(1,669)	(3,779)	(4,684)

Recognized net loss	4,782	2,159	871	464	489	1,148


Net pension cost	$4,116	$1,982	$656	$251	$381	$1,106



2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$4,427	$5,454	$1,304	$411	$1,024	$1,372
Interest cost on projected benefit obligation	13,814	14,704	3,699	1,647	2,973	3,585
Expected return on assets	(17,676)	(18,897)	(4,949)	(2,174)	(3,889)	(4,575)

Recognized net loss	4,791	2,268	822	415	454	1,114

Net pension cost	$5,356	$3,529	$876	$299	$562	$1,496

The Registrant Subsidiaries’ qualified net pension costs, including amounts capitalized, for their current and former employees for the six months ended June 30, 2026 and 2025, included the following components:


2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$8,726	$10,640	$2,592	$530	$2,022	$2,652
Interest cost on projected benefit obligation	25,592	26,822	6,868	2,382	5,320	6,632
Expected return on assets	(35,650)	(37,816)	(9,890)	(3,338)	(7,558)	(9,368)

Recognized net loss	9,564	4,318	1,742	928	978	2,296


Net pension cost	$8,232	$3,964	$1,312	$502	$762	$2,212


2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$8,854	$10,908	$2,608	$822	$2,048	$2,744
Interest cost on projected benefit obligation	27,628	29,408	7,398	3,294	5,946	7,170
Expected return on assets	(35,352)	(37,794)	(9,898)	(4,348)	(7,778)	(9,150)


Recognized net loss	9,582	4,536	1,644	830	908	2,228

Net pension cost	$10,712	$7,058	$1,752	$598	$1,124	$2,992

Non-Qualified Net Pension Cost

Entergy recognized $2.4 million and $2.5 million in pension cost for its non-qualified pension plans for the second quarters of 2026 and 2025, respectively. For the second quarters of 2026 and 2025, there were no settlement charges related to the payment of lump sum benefits out of the plan. Entergy recognized $4.8 million and $5 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2026 and 2025, respectively. For the six months ended June 30, 2026 and 2025, there were no settlement charges related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the second quarters of 2026 and 2025:



	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
2026	$13	$61	$62	$34	$123
2025	$47	$36	$90	$35	$39

The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the six months ended June 30, 2026 and 2025:


	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
2026	$26	$122	$101	$69	$246
2025	$94	$72	$180	$70	$78

For the second quarters of 2026 and 2025, there were no settlement charges for the Registrant Subsidiaries related to the payment of lump sum benefits out of the plan. For the six months ended June 30, 2026 and 2025, there were no settlement charges for the Registrant Subsidiaries related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefits Cost (Income)

Entergy’s net other postretirement benefits income, including amounts capitalized, for the second quarters of 2026 and 2025 included the following components:



	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$2,694	$2,757
Interest cost on accumulated postretirement benefit obligation (APBO)	9,597	9,690
Expected return on assets	(10,314)	(10,209)

Amortization of prior service credit	(1,585)	(5,720)
Recognized net gain	(2,877)	(3,870)



Net other postretirement benefits income	($2,485)	($7,352)

Entergy’s net other postretirement benefits cost (income), including amounts capitalized, for the six months ended June 30, 2026 and 2025 included the following components:


	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$5,388	$5,514
Interest cost on APBO	19,194	19,380
Expected return on assets	(20,628)	(20,418)

Amortization of prior service credit	(3,170)	(11,440)
Recognized net (gain) loss	1,803	(7,740)



Net other postretirement benefits cost (income)	$2,587	($14,704)

The Registrant Subsidiaries’ net other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the second quarters of 2026 and 2025 included the following components:



2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$551	$688	$159	$35	$129	$186
Interest cost on APBO	1,766	2,039	487	182	495	419
Expected return on assets	(4,374)	—	(1,374)	(1,258)	(2,528)	(722)

Amortization of prior service cost (credit)	174	(309)	(85)	—	(604)	9
Recognized net (gain) loss	(475)	(1,098)	(73)	(137)	97	45



Net other postretirement benefits cost (income)	($2,358)	$1,320	($886)	($1,178)	($2,411)	($63)



2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$572	$671	$162	$52	$159	$174
Interest cost on APBO	1,775	2,012	489	249	582	394
Expected return on assets	(4,225)	—	(1,328)	(1,445)	(2,452)	(702)


Amortization of prior service cost (credit)	524	(1,136)	(239)	(229)	(1,093)	(73)
Recognized net (gain) loss	(353)	(1,811)	(57)	(27)	153	(7)
Net other postretirement benefits income	($1,707)	($264)	($973)	($1,400)	($2,651)	($214)

The Registrant Subsidiaries’ net other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the six months ended June 30, 2026 and 2025 included the following components:


2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$1,102	$1,376	$318	$70	$258	$372
Interest cost on APBO	3,532	4,078	974	364	990	838
Expected return on assets	(8,748)	—	(2,748)	(2,516)	(5,056)	(1,444)
Amortization of prior service cost (credit)	348	(618)	(170)	—	(1,208)	18
Recognized net (gain) loss	(950)	(2,196)	(146)	(274)	194	90



Net other postretirement benefits cost (income)	($4,716)	$2,640	($1,772)	($2,356)	($4,822)	($126)


2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$1,144	$1,342	$324	$104	$318	$348
Interest cost on APBO	3,550	4,024	978	498	1,164	788
Expected return on assets	(8,450)	—	(2,656)	(2,890)	(4,904)	(1,404)


Amortization of prior service cost (credit)	1,048	(2,272)	(478)	(458)	(2,186)	(146)
Recognized net (gain) loss	(706)	(3,622)	(114)	(54)	306	(14)
Net other postretirement benefits income	($3,414)	($528)	($1,946)	($2,800)	($5,302)	($428)

Reclassification out of Accumulated Other Comprehensive Income (Loss)

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the second quarters of 2026 and 2025:



2026	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$1,008	($62)	$946
Amortization of net gain (loss)	(515)	2,274	(93)	1,666


	($515)	$3,282	($155)	$2,612
Entergy Louisiana
Amortization of prior service credit	$—	$308	$—	$308
Amortization of net gain (loss)	(86)	1,236	(1)	1,149

	($86)	$1,544	($1)	$1,457



2025	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$3,493	($31)	$3,462
Amortization of net gain (loss)	(411)	3,070	(108)	2,551


	($411)	$6,563	($139)	$6,013
Entergy Louisiana
Amortization of prior service credit	$—	$1,136	$—	$1,136
Amortization of net gain (loss)	(91)	1,811	(1)	1,719

	($91)	$2,947	($1)	$2,855

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the six months ended June 30, 2026 and 2025:


2026	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$2,016	($124)	$1,892
Amortization of net loss	(1,030)	(3,009)	(189)	(4,228)


	($1,030)	($993)	($313)	($2,336)
Entergy Louisiana
Amortization of prior service credit (cost)	$—	$618	($1)	$617
Amortization of net gain (loss)	(173)	2,471	(2)	2,296

	($173)	$3,089	($3)	$2,913


2025	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$6,986	($62)	$6,924
Amortization of net gain (loss)	(822)	6,140	(216)	5,102


	($822)	$13,126	($278)	$12,026
Entergy Louisiana
Amortization of prior service credit	$—	$2,272	$—	$2,272
Amortization of net gain (loss)	(182)	3,622	(2)	3,438

	($182)	$5,894	($2)	$5,710

Accounting for Pension and Other Postretirement Benefits

In accordance with accounting standards, the other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. In addition, non-service benefit costs previously eligible for capitalization into property, plant, and equipment are being deferred to a regulatory asset/liability and will be amortized over the estimated lives of the respective assets.

Employer Contributions

Based on current assumptions, Entergy expects to contribute $200 million to its qualified pension plans in 2026. As of June 30, 2026, Entergy had contributed $85.1 million to its pension plans. Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their current and former employees in 2026:


	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Expected 2026 pension contributions	$29,716	$41,599	$3,991	$3,304	$5,931	$13,249
Pension contributions made through June 2026	$12,073	$16,351	$2,026	$1,552	$2,604	$5,626
Remaining estimated pension contributions to be made in 2026	$17,643	$25,248	$1,965	$1,752	$3,327	$7,623

Retirement Benefits [Text Block]

RETIREMENT AND OTHER POSTRETIREMENT BENEFITS (Entergy Corporation, Entergy Arkansas, Entergy Louisiana, Entergy Mississippi, Entergy New Orleans, Entergy Texas, and System Energy)

Components of Qualified Net Pension Cost

Entergy’s qualified net pension costs, including amounts capitalized, for the second quarters of 2026 and 2025, included the following components:



	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$23,078	$23,617
Interest cost on projected benefit obligation	56,047	59,680
Expected return on assets	(76,536)	(75,280)
Recognized net loss	13,956	13,309


Net pension cost	$16,545	$21,326

Entergy’s qualified net pension costs, including amounts capitalized, for the six months ended June 30, 2026 and 2025, included the following components:


	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$46,156	$47,234
Interest cost on projected benefit obligation	112,094	119,360
Expected return on assets	(153,072)	(150,560)

Recognized net loss	27,912	26,618


Net pension cost	$33,090	$42,652

The Registrant Subsidiaries’ qualified net pension costs, including amounts capitalized, for their current and former employees for the second quarters of 2026 and 2025, included the following components:



2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$4,363	$5,320	$1,296	$265	$1,011	$1,326
Interest cost on projected benefit obligation	12,796	13,411	3,434	1,191	2,660	3,316
Expected return on assets	(17,825)	(18,908)	(4,945)	(1,669)	(3,779)	(4,684)

Recognized net loss	4,782	2,159	871	464	489	1,148


Net pension cost	$4,116	$1,982	$656	$251	$381	$1,106



2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$4,427	$5,454	$1,304	$411	$1,024	$1,372
Interest cost on projected benefit obligation	13,814	14,704	3,699	1,647	2,973	3,585
Expected return on assets	(17,676)	(18,897)	(4,949)	(2,174)	(3,889)	(4,575)

Recognized net loss	4,791	2,268	822	415	454	1,114

Net pension cost	$5,356	$3,529	$876	$299	$562	$1,496

The Registrant Subsidiaries’ qualified net pension costs, including amounts capitalized, for their current and former employees for the six months ended June 30, 2026 and 2025, included the following components:


2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$8,726	$10,640	$2,592	$530	$2,022	$2,652
Interest cost on projected benefit obligation	25,592	26,822	6,868	2,382	5,320	6,632
Expected return on assets	(35,650)	(37,816)	(9,890)	(3,338)	(7,558)	(9,368)

Recognized net loss	9,564	4,318	1,742	928	978	2,296


Net pension cost	$8,232	$3,964	$1,312	$502	$762	$2,212


2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$8,854	$10,908	$2,608	$822	$2,048	$2,744
Interest cost on projected benefit obligation	27,628	29,408	7,398	3,294	5,946	7,170
Expected return on assets	(35,352)	(37,794)	(9,898)	(4,348)	(7,778)	(9,150)


Recognized net loss	9,582	4,536	1,644	830	908	2,228

Net pension cost	$10,712	$7,058	$1,752	$598	$1,124	$2,992

Non-Qualified Net Pension Cost

Entergy recognized $2.4 million and $2.5 million in pension cost for its non-qualified pension plans for the second quarters of 2026 and 2025, respectively. For the second quarters of 2026 and 2025, there were no settlement charges related to the payment of lump sum benefits out of the plan. Entergy recognized $4.8 million and $5 million in pension cost for its non-qualified pension plans for the six months ended June 30, 2026 and 2025, respectively. For the six months ended June 30, 2026 and 2025, there were no settlement charges related to the payment of lump sum benefits out of the plan.

The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the second quarters of 2026 and 2025:



	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
2026	$13	$61	$62	$34	$123
2025	$47	$36	$90	$35	$39

The Registrant Subsidiaries recognized the following pension cost for their current and former employees for their non-qualified pension plans for the six months ended June 30, 2026 and 2025:


	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas
	(In Thousands)
2026	$26	$122	$101	$69	$246
2025	$94	$72	$180	$70	$78

For the second quarters of 2026 and 2025, there were no settlement charges for the Registrant Subsidiaries related to the payment of lump sum benefits out of the plan. For the six months ended June 30, 2026 and 2025, there were no settlement charges for the Registrant Subsidiaries related to the payment of lump sum benefits out of the plan.

Components of Net Other Postretirement Benefits Cost (Income)

Entergy’s net other postretirement benefits income, including amounts capitalized, for the second quarters of 2026 and 2025 included the following components:



	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$2,694	$2,757
Interest cost on accumulated postretirement benefit obligation (APBO)	9,597	9,690
Expected return on assets	(10,314)	(10,209)

Amortization of prior service credit	(1,585)	(5,720)
Recognized net gain	(2,877)	(3,870)



Net other postretirement benefits income	($2,485)	($7,352)

Entergy’s net other postretirement benefits cost (income), including amounts capitalized, for the six months ended June 30, 2026 and 2025 included the following components:


	2026	2025
	(In Thousands)
Service cost - benefits earned during the period	$5,388	$5,514
Interest cost on APBO	19,194	19,380
Expected return on assets	(20,628)	(20,418)

Amortization of prior service credit	(3,170)	(11,440)
Recognized net (gain) loss	1,803	(7,740)



Net other postretirement benefits cost (income)	$2,587	($14,704)

The Registrant Subsidiaries’ net other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the second quarters of 2026 and 2025 included the following components:



2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$551	$688	$159	$35	$129	$186
Interest cost on APBO	1,766	2,039	487	182	495	419
Expected return on assets	(4,374)	—	(1,374)	(1,258)	(2,528)	(722)

Amortization of prior service cost (credit)	174	(309)	(85)	—	(604)	9
Recognized net (gain) loss	(475)	(1,098)	(73)	(137)	97	45



Net other postretirement benefits cost (income)	($2,358)	$1,320	($886)	($1,178)	($2,411)	($63)



2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$572	$671	$162	$52	$159	$174
Interest cost on APBO	1,775	2,012	489	249	582	394
Expected return on assets	(4,225)	—	(1,328)	(1,445)	(2,452)	(702)


Amortization of prior service cost (credit)	524	(1,136)	(239)	(229)	(1,093)	(73)
Recognized net (gain) loss	(353)	(1,811)	(57)	(27)	153	(7)
Net other postretirement benefits income	($1,707)	($264)	($973)	($1,400)	($2,651)	($214)

The Registrant Subsidiaries’ net other postretirement benefits cost (income), including amounts capitalized, for their current and former employees for the six months ended June 30, 2026 and 2025 included the following components:


2026	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$1,102	$1,376	$318	$70	$258	$372
Interest cost on APBO	3,532	4,078	974	364	990	838
Expected return on assets	(8,748)	—	(2,748)	(2,516)	(5,056)	(1,444)
Amortization of prior service cost (credit)	348	(618)	(170)	—	(1,208)	18
Recognized net (gain) loss	(950)	(2,196)	(146)	(274)	194	90



Net other postretirement benefits cost (income)	($4,716)	$2,640	($1,772)	($2,356)	($4,822)	($126)


2025	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Service cost - benefits earned during the period	$1,144	$1,342	$324	$104	$318	$348
Interest cost on APBO	3,550	4,024	978	498	1,164	788
Expected return on assets	(8,450)	—	(2,656)	(2,890)	(4,904)	(1,404)


Amortization of prior service cost (credit)	1,048	(2,272)	(478)	(458)	(2,186)	(146)
Recognized net (gain) loss	(706)	(3,622)	(114)	(54)	306	(14)
Net other postretirement benefits income	($3,414)	($528)	($1,946)	($2,800)	($5,302)	($428)

Reclassification out of Accumulated Other Comprehensive Income (Loss)

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the second quarters of 2026 and 2025:



2026	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$1,008	($62)	$946
Amortization of net gain (loss)	(515)	2,274	(93)	1,666


	($515)	$3,282	($155)	$2,612
Entergy Louisiana
Amortization of prior service credit	$—	$308	$—	$308
Amortization of net gain (loss)	(86)	1,236	(1)	1,149

	($86)	$1,544	($1)	$1,457



2025	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$3,493	($31)	$3,462
Amortization of net gain (loss)	(411)	3,070	(108)	2,551


	($411)	$6,563	($139)	$6,013
Entergy Louisiana
Amortization of prior service credit	$—	$1,136	$—	$1,136
Amortization of net gain (loss)	(91)	1,811	(1)	1,719

	($91)	$2,947	($1)	$2,855

Entergy and Entergy Louisiana reclassified the following costs out of accumulated other comprehensive income (loss) (before taxes and including amounts capitalized) for the six months ended June 30, 2026 and 2025:


2026	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$2,016	($124)	$1,892
Amortization of net loss	(1,030)	(3,009)	(189)	(4,228)


	($1,030)	($993)	($313)	($2,336)
Entergy Louisiana
Amortization of prior service credit (cost)	$—	$618	($1)	$617
Amortization of net gain (loss)	(173)	2,471	(2)	2,296

	($173)	$3,089	($3)	$2,913


2025	Qualified Pension Costs	Other Postretirement Costs	Non-Qualified Pension Costs	Total
	(In Thousands)
Entergy
Amortization of prior service credit (cost)	$—	$6,986	($62)	$6,924
Amortization of net gain (loss)	(822)	6,140	(216)	5,102


	($822)	$13,126	($278)	$12,026
Entergy Louisiana
Amortization of prior service credit	$—	$2,272	$—	$2,272
Amortization of net gain (loss)	(182)	3,622	(2)	3,438

	($182)	$5,894	($2)	$5,710

Accounting for Pension and Other Postretirement Benefits

In accordance with accounting standards, the other components of net benefit cost are required to be presented in the income statement separately from the service cost component and outside a subtotal of income from operations and are presented by Entergy in miscellaneous - net in other income. In addition, non-service benefit costs previously eligible for capitalization into property, plant, and equipment are being deferred to a regulatory asset/liability and will be amortized over the estimated lives of the respective assets.

Employer Contributions

Based on current assumptions, Entergy expects to contribute $200 million to its qualified pension plans in 2026. As of June 30, 2026, Entergy had contributed $85.1 million to its pension plans. Based on current assumptions, the Registrant Subsidiaries expect to contribute the following to qualified pension plans for their current and former employees in 2026:


	Entergy Arkansas	Entergy Louisiana	Entergy Mississippi	Entergy New Orleans	Entergy Texas	System Energy
	(In Thousands)
Expected 2026 pension contributions	$29,716	$41,599	$3,991	$3,304	$5,931	$13,249
Pension contributions made through June 2026	$12,073	$16,351	$2,026	$1,552	$2,604	$5,626
Remaining estimated pension contributions to be made in 2026	$17,643	$25,248	$1,965	$1,752	$3,327	$7,623