{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-26-002286","form_type":"8-K","ticker":"ETN","cik":"0001551182","company_name":"Eaton Corp plc","filed_at":"2026-01-26T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.403560+00:00","generated_at":"2026-05-16T07:55:45.054852+00:00","sec_items":["7.01","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Eaton to spin off Mobility Group into independent public company by Q1 2027","bullets":["Spin-off of Vehicle and eMobility segments as standalone publicly traded company.","Expected completion by end of Q1 2027, tax-free to Eaton shareholders for U.S. federal income tax purposes.","Eaton says separation will sharpen focus on Electrical and Aerospace, align with megatrends like electrification and AI.","Morgan Stanley serving as financial advisor; Paul Weiss and Hogan Lovells as legal counsel.","Q4 2025 earnings call to discuss transaction on Feb 3, 2026, at 11:00 a.m. ET."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-26-002286","json":"https://secwatch.observer/filing/0001140361-26-002286.json","markdown":"https://secwatch.observer/filing/0001140361-26-002286.md","text":"https://secwatch.observer/filing/0001140361-26-002286.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1551182/000114036126002286/0001140361-26-002286-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1551182/000114036126002286/ef20063889_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T07:55:45.054852+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"}