---
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"
generated_at: "2026-06-05T05:29:44.124362+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# Eaton sets 2024 executive incentive criteria, approves 2024-2026 PSU grants

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 5.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001140361-24-010702
- JSON: https://secwatch.observer/filing/0001140361-24-010702.json
- Plain text: https://secwatch.observer/filing/0001140361-24-010702.txt

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