{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-24-010702","form_type":"8-K","ticker":"ETN","cik":"0001551182","company_name":"Eaton Corp plc","filed_at":"2024-03-01T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.575388+00:00","generated_at":"2026-06-05T05:29:44.124362+00:00","sec_items":["5.02","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"confidence":"high","headline":"Eaton sets 2024 executive incentive criteria, approves 2024-2026 PSU grants","bullets":["2024 incentive awards based on Adjusted EPS and Adjusted Operating Cash Flow performance.","NEO target incentive opportunities range from 100% to 170% of base salary.","2024-2026 PSU target grants from 4,190 to 24,930 units; payout 0-200% based on relative TSR vs 16 peers.","Committee may consider additional factors including profit plan goals, peer performance, growth strategy progress."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-24-010702","json":"https://secwatch.observer/filing/0001140361-24-010702.json","markdown":"https://secwatch.observer/filing/0001140361-24-010702.md","text":"https://secwatch.observer/filing/0001140361-24-010702.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1551182/000114036124010702/0001140361-24-010702-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1551182/000114036124010702/ef20022876_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T05:29:44.124362+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"}