{"schema_version":"secwatch.filing_event.v1","accession":"0000950142-26-001733","form_type":"8-K","ticker":"ETN","cik":"0001551182","company_name":"Eaton Corp plc","filed_at":"2026-06-11T10:40:28+00:00","discovered_at":"2026-06-11T10:45:00.246711+00:00","generated_at":"2026-06-11T10:45:26.338350+00:00","sec_items":["7.01","8.01","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Eaton to spin off Mobility Group and merge with Dana in $5.1B Reverse Morris Trust deal","bullets":["Eaton to separate Mobility Group and combine with Dana in Reverse Morris Trust transaction valued at ~$5.1B; combined company enterprise value >$10B.","Eaton to receive ~$1.1B cash distribution; Eaton shareholders to own at least 50.1% of combined company.","Combined company expected to generate ~$11B pro forma revenue and $1.7B pro forma adjusted EBITDA, with $250M run-rate cost synergies.","Transaction expected to close Q1 2027, subject to Dana shareholder approval and regulatory clearances; immediately accretive to Eaton's organic growth and margins.","Combined company to be led by Byron Foster (CEO), Timothy Kraus (CFO); Dana's Bruce McDonald to serve as Executive Chairman."],"urls":{"canonical":"https://secwatch.observer/filing/0000950142-26-001733","json":"https://secwatch.observer/filing/0000950142-26-001733.json","markdown":"https://secwatch.observer/filing/0000950142-26-001733.md","text":"https://secwatch.observer/filing/0000950142-26-001733.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1551182/000095014226001733/0000950142-26-001733-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1551182/000095014226001733/eh260792115_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T10:45:26.338350+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}