{"schema_version":"secwatch.filing_event.v1","accession":"0001140361-26-007362","form_type":"8-K","ticker":"ETN","cik":"0001551182","company_name":"Eaton Corp plc","filed_at":"2026-03-02T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.404697+00:00","generated_at":"2026-05-15T22:38:06.159244+00:00","sec_items":["5.02"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.15,"calibrated_materiality_score":0.15,"confidence":"high","headline":"Eaton sets 2026 executive bonus metrics: EBITDA, cash flow, organic growth","bullets":["Committee selected Adjusted EBITDA, Adjusted Operating Cash Flow, and Organic Growth as 2026 metrics.","CEO Ruiz target incentive at 150% of base pay; President Monesmith at 105%; Leonetti at 100% prorated.","Program covers approximately 3,500 salaried employees plus executive officers.","Committee may also consider profit plan performance, peer comparison, and strategy execution for final payouts."],"urls":{"canonical":"https://secwatch.observer/filing/0001140361-26-007362","json":"https://secwatch.observer/filing/0001140361-26-007362.json","markdown":"https://secwatch.observer/filing/0001140361-26-007362.md","text":"https://secwatch.observer/filing/0001140361-26-007362.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1551182/000114036126007362/0001140361-26-007362-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1551182/000114036126007362/ef20066947_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T22:38:06.159244+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"}