---
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"
generated_at: "2026-06-11T10:45:26.338350+00:00"
event_type: "m_and_a"
sentiment: "positive"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Eaton to spin off Mobility Group and merge with Dana in $5.1B Reverse Morris Trust deal

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: m_and_a
- sentiment: positive
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 7.01, 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950142-26-001733
- JSON: https://secwatch.observer/filing/0000950142-26-001733.json
- Plain text: https://secwatch.observer/filing/0000950142-26-001733.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.