Dow has developed a new GUARD technology that provides manufacturers of flexible polyurethane foams for furniture, bedding and seating applications with a powerful solution to incrrease comfot levels and ease regulatory compliance, all while reducing raw material components and simplifying foam processing and storage. The new GUARD technology is the foundation for novel polymer polyols which exhibit excellent load-bearing and inherent flame retardant properties in addition to having ultra-low emission characteristics. Combining these features in one single product enables manufacturers to significantly enhance foam performance, resulting in benefits in all aspects of production and use, and superior processing.