Eaton (ETN) officer exercises 413 RSUs, withholds 180 shares for tax

Rhea-AI Filing Summary

Eaton Corp plc officer Michael Yelton reported equity compensation activity involving restricted stock units and ordinary shares. On February 27, he exercised 413 restricted stock units, which converted into 413 ordinary shares at a stated price of $0.00 per share, reflecting a derivative exercise rather than an open‑market purchase.

To cover tax obligations, 180 ordinary shares were disposed of at $370.88 per share as a tax‑withholding transaction, not an ordinary sale. After these moves, Yelton directly held 5,590 ordinary shares. He also indirectly held 3,049 ordinary shares through a trustee of an employee savings plan, with related footnotes indicating these shares are in the Eaton Savings Plan.

SEC Form 4

FORM 4

UNITED 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

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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^*

Yelton Michael

(Last) (First) (Middle)

1000 EATON BOULEVARD

(Street)

CLEVELAND OH 44122

(City) (State) (Zip)

2. Issuer Name and Ticker or Trading Symbol
Eaton Corp plc [ ETN ]

5. Relationship of Reporting Person(s) to Issuer
(Check all applicable)

	Director		10% Owner
X	Officer (give title below)		Other (specify below)
	See Remarks below.

3. Date of Earliest Transaction (Month/Day/Year)
02/27/2026

4. If Amendment, Date of Original Filed (Month/Day/Year)

6. Individual or Joint/Group Filing (Check Applicable Line)

X	Form filed by One Reporting Person
	Form filed by More than One Reporting Person

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)
			Code	V	Amount	(A) or (D)	Price
Ordinary Shares	02/27/2026		M		413	A	$0	5,770	D
Ordinary Shares	02/27/2026		F		180	D	$370.88	5,590	D
Ordinary Shares								3,049(3)	I	by trustee of ESP

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)
				Code	V	(A)	(D)	Date Exercisable	Expiration Date	Title	Amount or Number of Shares
Restricted Stock Units	$0.0	02/27/2026		M			413	02/28/2025(1)	(2)	Ordinary Shares	413	$0	425	D

Explanation of Responses:

1. These restricted stock units were granted on February 28, 2024 and vest as follows: 33% on the first and second anniversary of the grant date and the remaining 34% on the third anniversary of the grant date. Each restricted stock unit represents a contingent right to receive one ordinary share of the Issuer.

2. This field is not applicable.

3. These ordinary shares are held in the Eaton Savings Plan.

Remarks:

President - Americas Region, Electrical Sector of Eaton Corporation, a subsidiary of the Issuer.

	/s/ Heejin Jun, as Attorney-in-Fact	03/02/2026
	** Signature of Reporting Person	Date
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).
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FAQ

What insider transactions did Eaton (ETN) officer Michael Yelton report?

Michael Yelton reported exercising 413 restricted stock units into 413 ordinary shares and a related tax‑withholding disposition of 180 ordinary shares at $370.88 per share. These transactions reflect equity compensation activity rather than open‑market buying or selling of Eaton Corp plc shares.

How many Eaton (ETN) shares does Michael Yelton hold after these Form 4 transactions?

After the reported transactions, Michael Yelton directly holds 5,590 ordinary shares of Eaton Corp plc. He also indirectly holds 3,049 ordinary shares through a trustee of an employee savings plan, with footnotes indicating these are maintained in the Eaton Savings Plan structure.

Were Michael Yelton’s Eaton (ETN) Form 4 transactions open-market purchases or sales?

The Form 4 shows a derivative exercise and tax withholding, not open‑market trades. Yelton exercised 413 restricted stock units into ordinary shares, and 180 shares were disposed of solely to satisfy tax liabilities associated with this equity compensation transaction.

What do the restricted stock units in Eaton (ETN) officer Yelton’s filing represent?

Each restricted stock unit represents a contingent right to receive one Eaton ordinary share. Footnotes state these units were granted February 28, 2024 and vest 33% on the first and second anniversaries, with the remaining 34% vesting on the third anniversary of the grant date.

How are indirect Eaton (ETN) shares held for Michael Yelton structured?

Indirectly held ordinary shares for Michael Yelton are recorded as held "by trustee of ESP". Footnotes clarify these ordinary shares are held in the Eaton Savings Plan, indicating they are maintained within an employee savings or retirement plan arrangement on his behalf.