{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-25-006275","form_type":"8-K","ticker":"ETN","cik":"0001551182","company_name":"Eaton Corp plc","filed_at":"2025-02-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:03.971599+00:00","generated_at":"2026-05-26T01:42:36.065738+00:00","sec_items":["5.02","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Eaton sets 2025 incentive compensation criteria; target PSUs range 2,480-19,375","bullets":["Committee established 2025 corporate performance criteria based on Adjusted EPS and Adjusted Operating Cash Flow metrics.","2025 target incentive opportunities for Named Executive Officers range from 90% to 170% of base salary.","Committee approved 2025-2027 ESIP award period with PSU grants at target from 2,480 to 19,375 shares.","PSU payout based on Eaton's TSR relative to 16 peers; participants can earn 0% to 200% of target.","Plan covers executive officers and approximately 3,100 other salaried employees."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-25-006275","json":"https://secwatch.observer/filing/0001140361-25-006275.json","markdown":"https://secwatch.observer/filing/0001140361-25-006275.md","text":"https://secwatch.observer/filing/0001140361-25-006275.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1551182/000114036125006275/0001140361-25-006275-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1551182/000114036125006275/ef20044489_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-26T01:42:36.065738+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"}