---
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"
generated_at: "2026-05-26T01:42:36.065738+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# Eaton sets 2025 incentive compensation criteria; target PSUs range 2,480-19,375

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 5.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001140361-25-006275
- JSON: https://secwatch.observer/filing/0001140361-25-006275.json
- Plain text: https://secwatch.observer/filing/0001140361-25-006275.txt

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