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Abbott Laboratories (NYSE: ABT) director receives 432 stock equivalent units as deferred fees

Filing Impact
(Neutral)
Filing Sentiment
(Neutral)
Form Type
4

Rhea-AI Filing Summary

ABBOTT LABORATORIES director John G. Stratton reported a compensation-related grant of stock-based units, not an open-market trade. On the reported date, he acquired 432 stock equivalent units tied to Abbott common shares at a reference value of $90.74 per unit. These units represent director fees credited to a stock equivalent unit account in a grantor trust established by the director and are generally paid out in cash around age 65 or upon retirement from the board.

The stock equivalent units earn the same return as if the fees were invested in Abbott shares and the reported balance also reflects units accumulated through a dividend reinvestment feature. Following this grant, Stratton’s account holds a total of 14,022 stock equivalent units.

Positive

  • None.

Negative

  • None.

Insights

Routine director fee grant in stock-equivalent units, not a market buy or sale.

The filing shows John G. Stratton, a director of ABBOTT LABORATORIES, receiving 432 stock equivalent units as a grant tied to board fees. The reference value is $90.74 per unit, with no cash changing hands in an open market transaction.

These units sit in a grantor trust and are generally paid in cash at about age 65 or upon board retirement, earning the same return as Abbott shares in the meantime. The balance now totals 14,022 units, indicating a build-up of deferred compensation rather than an active trading signal.

The filing characterizes this as a routine compensation award with dividend reinvestment features, so it does not materially alter the investment thesis for ABBOTT LABORATORIES on its own.

Insider Stratton John G
Role null
Type Security Shares Price Value
Grant/Award Stock Equivalent Units 432 $90.74 $39K
Holdings After Transaction: Stock Equivalent Units — 14,022 shares (Direct, null)
Footnotes (1)
  1. Director fees credited to a stock equivalent unit account under a grantor trust established by the director and paid, in cash, generally at age 65 or upon retirement from the board. The stock equivalent units earn the same return as if the fees were invested in Abbott shares. Balance includes stock equivalent units acquired pursuant to a dividend reinvestment feature.
Stock equivalent units granted 432 units Director fee grant on transaction date
Reference value per unit $90.74 per unit Stock equivalent units tied to Abbott shares
Total units after transaction 14,022 units Director’s stock equivalent unit balance following grant
Conversion price $0.00 Stock equivalent units converted to cash, no exercise price
Stock Equivalent Units financial
"Stock Equivalent Units"
Stock equivalent units are financial claims or instruments that are treated as if they were actual shares for purposes like calculating ownership, dilution, and earnings per share. Think of them as promises or placeholders for future slices of company pie—options, restricted units, or convertible securities—that don’t yet sit on the table but will reduce each existing slice when converted. Investors track them because they change how much of a company each share really represents and can affect valuation and voting power.
grantor trust financial
"under a grantor trust established by the director and paid, in cash"
A grantor trust is a legal arrangement where the person who puts assets into the trust keeps enough control or rights that, for tax and legal purposes, those assets are treated as still belonging to that person. For investors, that matters because income, gains and losses generated by the trust typically flow through to the grantor (or directly to investors) for tax reporting and distributions, affecting after-tax returns and cash flow predictability — think of it like a mailbox that forwards all the mail back to the sender rather than holding it inside.
dividend reinvestment feature financial
"Balance includes stock equivalent units acquired pursuant to a dividend reinvestment feature."
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FAQ

What did ABBOTT LABORATORIES (ABT) director John G. Stratton report on this Form 4?

He reported receiving a grant of 432 stock equivalent units as director compensation. These units track ABBOTT LABORATORIES’ share performance and are generally paid out in cash at a later date, rather than being an immediate stock market trade.

Is John G. Stratton buying or selling ABBOTT LABORATORIES (ABT) shares in this filing?

No, the filing shows a grant of stock equivalent units, not an open-market buy or sale. The units represent deferred director fees, whose value moves with ABBOTT LABORATORIES’ share price and are paid in cash in the future.

What is the value reference for the 432 stock equivalent units reported by ABBOTT LABORATORIES’ director?

The 432 stock equivalent units use a reference value of $90.74 per unit. This figure reflects the share-linked value used to credit director fees, allowing the units to track ABBOTT LABORATORIES’ stock performance over time until cash payout.

How and when are ABBOTT LABORATORIES director stock equivalent units paid out?

According to the disclosure, the units are held in a grantor trust and are generally paid in cash around age 65 or upon retirement from the board. Until payout, they earn the same return as if invested in ABBOTT LABORATORIES shares.
SEC Form 4
FORM 4UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934
or Section 30(h) of the Investment Company Act of 1940
OMB APPROVAL
OMB Number:3235-0287
Estimated average burden
hours per response:0.5
Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).
Check this box to indicate that a transaction was made pursuant to a contract, instruction or written plan for the purchase or sale of equity securities of the issuer that is intended to satisfy the affirmative defense conditions of Rule 10b5-1(c). See Instruction 10.
1. Name and Address of Reporting Person*
Stratton John G

(Last)(First)(Middle)
100 ABBOTT PARK ROAD

(Street)
ABBOTT PARK ILLINOIS 60064

(City)(State)(Zip)

UNITED STATES

(Country)
2. Issuer Name and Ticker or Trading Symbol
ABBOTT LABORATORIES [ ABT ]
5. Relationship of Reporting Person(s) to Issuer
(Check all applicable)
XDirector10% Owner
Officer (give title below)Other (specify below)
2a. Foreign Trading Symbol
3. Date of Earliest Transaction (Month/Day/Year)
06/30/2026
6. Individual or Joint/Group Filing (Check Applicable Line)
XForm filed by One Reporting Person
Form filed by More than One Reporting Person
4. If Amendment, Date of Original Filed (Month/Day/Year)

Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1. Title of Security (Instr. 3) 2. Transaction Date (Month/Day/Year)2A. Deemed Execution Date, if any (Month/Day/Year)3. Transaction Code (Instr. 8) 4. Securities Acquired (A) or Disposed Of (D) (Instr. 3, 4 and 5) 5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4) 6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4) 7. Nature of Indirect Beneficial Ownership (Instr. 4)
CodeVAmount(A) or (D)Price
Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned
(e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 3) 2. Conversion or Exercise Price of Derivative Security 3. Transaction Date (Month/Day/Year)3A. Deemed Execution Date, if any (Month/Day/Year)4. Transaction Code (Instr. 8) 5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5) 6. Date Exercisable and Expiration Date (Month/Day/Year)7. Title and Amount of Securities Underlying Derivative Security (Instr. 3 and 4) 8. Price of Derivative Security (Instr. 5) 9. Number of derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4) 10. Ownership Form: Direct (D) or Indirect (I) (Instr. 4) 11. Nature of Indirect Beneficial Ownership (Instr. 4)
CodeV(A)(D)Date ExercisableExpiration DateTitleAmount or Number of Shares
Stock Equivalent Units(1)06/30/2026A432 (1) (1)Common Shares432$90.7414,022(2)D
Explanation of Responses:
1. Director fees credited to a stock equivalent unit account under a grantor trust established by the director and paid, in cash, generally at age 65 or upon retirement from the board. The stock equivalent units earn the same return as if the fees were invested in Abbott shares.
2. Balance includes stock equivalent units acquired pursuant to a dividend reinvestment feature.
/s/ John G. Stratton by Jessica H. Paik, Attorney-in-Fact07/01/2026
** Signature of Reporting PersonDate
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 4 (b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number.
* Form 4: SEC 1474 (03-26)