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RETIREMENT

401(k) and Pension

Your Eaton 401(k) plan is a significant part of your Eaton benefits package—designed to help power you and all Eaton employees to live better in retirement. How? Your plan helps you to invest some of what you earn today for your future goals. Through the 401(k) plan, you can have Eaton deduct a percentage of your pay (either before or after income taxes are calculated) and invest that money in any combination of investment options that you select from among those available. It's important to start contributing as soon as you can to start building for your retirement—even if that seems many years away. Like Eaton's overall benefits package, your 401(k) plan offers flexibility and choice so you can take charge and design a retirement plan that works for you!


Eaton Savings Plan (ESP)

You may contribute up to 50% of your eligible compensation on a before-tax, after-tax, Roth or combined basis. Your total regular contributions to the Plan cannot exceed 50% of your eligible pay.

The IRS also sets limits on the amount you can contribute to the ESP each year. The before-tax and Roth limit for 2024 is $23,000. This maximum may increase in future years. In addition, if you will be at least age 50 during the year, you can contribute an additional $7,500 as catch-up contributions in 2024.

To learn more about Roth and after-tax contributions, and the Roth in-plan conversion option, read the Fact Sheet and watch this video.

Keep in mind—there are additional Internal Revenue Service (IRS) limits that may affect certain highly compensated participants. Contact the Eaton Service Center at Fidelity at 866-EATON01 (866-328-6601) for any questions about these limits.

The ESP helps your contributions grow through generous employer contributions—it’s like getting “free” money. It could make good financial sense to take advantage of this great benefit!

Company Matching Contributions. Eaton will match your contributions 50 cents on the dollar up to 6% of eligible pay you contribute (before-tax, Roth and/or after-tax). So, consider contributing at least 6% to the ESP to get the full company match. Your company matching contributions will be invested according to the investment options you choose for your own contributions. Matching contributions are applied per pay period and stop when you are no longer contributing to the ESP. Catch-up contributions are not matched.

*Note: Your current year matching contributions are subject to the year-end eligibility requirement—that is, they are yours to keep if you are an Eaton employee on December 31 of that year. If your employment voluntarily ends before you turn age 55 or have 10 years of service, you forfeit the match contributions (and any related earnings) contributed to your account in the year your employment ends.

Eaton Retirement Contribution (ERC). Eaton also provides a retirement contribution of 4% of eligible pay each pay period to certain employees*. Eligible employees will automatically receive this 4% contribution regardless of whether or how much they contribute to ESP. Note that this is in addition to any company matching contributions you may receive.

Your ERC will be invested according to the investment options you choose for these contributions or, in the absence of an investment election, in a BlackRock LifePath® Index Fund L.

*Note: ERC-eligible employees include only those hired, rehired, or newly eligible for the Eaton Savings Plan on or after April 1, 2013.

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Eligibility and Automatic Enrollment

All actively employed, non-union employees are eligible to participate in the Eaton Savings Plan (ESP) and can begin contributing immediately.

If you are a newly eligible employee and you don’t enroll within 35 days of your start date, you will be automatically enrolled in the ESP at a contribution rate of 6% of your eligible before-tax earnings to help you receive the maximum amount of Eaton matching contributions (see Company Contributions below). And, unless you make a different election, your contributions will be invested in a BlackRock LifePath® Index Fund L. Target Date Funds are an asset mix of stocks, bonds and other investments that automatically becomes more conservative as the fund approaches its target retirement date and beyond. Principal invested is not guaranteed. (See Investment Options below for more information about your available investment options.)

Note: If you do not want to be enrolled in the ESP, you can "opt out" by electing a 0% contribution rate. You can also enroll or make changes to your contribution rate or investment options virtually any time online through Fidelity NetBenefits or by contacting the Eaton Service Center at Fidelity at 866-EATON01 (866-328-6601).

Investment Options

To help you meet your investment goals, the ESP offers a broad selection of investment options. You can select a mix of investment options that best suits your goals, time horizon, and risk tolerance. The many investment options available through the Plan include conservative, moderately conservative, and aggressive funds. A complete description of the Plan’s investment options and their performance, as well as planning tools to help you choose an appropriate mix, are available via Fidelity NetBenefits.

If you do not make any investment elections, your contributions will be invested in a BlackRock LifePath® Index Fund L based on your date of birth. Target Date Funds are an asset mix of stocks, bonds and other investments that automatically becomes more conservative as the fund approaches its target retirement date and beyond. Principal invested is not guaranteed. You can change how your account balance and future contributions are invested virtually any time.

Vesting

Vesting refers to the portion of your savings plan account balance to which you are entitled under the ESP’s rules. You are immediately 100% vested in your own contributions and all eligible company matching contributions, as well as any related earnings. Note, however, that any company matching contributions contributed during the current year are not yours to keep unless you meet the year-end eligibility requirement described in the previous Company Contributions section. Eaton Retirement Contributions, and any related earnings, vest after three years of service (including service with an acquired company, if applicable).

Loans and Withdrawals

Although the ESP is intended for long-term retirement savings, you can choose to take a loan or withdrawal from your account.

Loans. In general, you may choose either a personal loan or a home loan, but no more than two loans can be outstanding at any time. If you are an active employee, you generally may borrow from $1,000 up to 50% of your vested account balance or $50,000, whichever is less.* Loan repayments, including interest,** are automatically deducted from your pay and paid back to your ESP account. A one-time $50 transaction fee will be assessed for each loan and deducted from your plan account.

Withdrawals. If you are currently employed, you can request an in-service withdrawal. Before-tax, Roth and company matching contributions may only be withdrawn under certain financial hardship circumstances, as defined by the IRS, while on a military leave of absence, or after age 59½. The Eaton Retirement Contribution is not available for in-service withdrawals, even at age 59½. Review your Summary Plan Description for more information on in-service withdrawals.

When you leave the company, retire, reach age 59½, or if you become permanently disabled, your entire vested account balance is generally available to you. Upon termination of employment, account balances may be withdrawn or the taxable portion may be rolled over into another employer’s retirement plan or an IRA. If the value of your vested account is greater than $7,000, you may be able to leave your money in the ESP after you retire or leave the company (subject to IRS minimum required distribution rules) and continue to take advantage of the investment options available through the ESP. Refer to your Summary Plan Description to determine whether you can leave your money in the ESP. Periodic or regularly scheduled withdrawals are also available to participants who have retired or left the company.

*According to IRS regulations, your highest outstanding loan balance over the previous 12 months may reduce the amount you have available to borrow.

**Under the Plan, the interest rate for loans is the prime interest rate plus 1%, provided by Reuters on the last business day of the month before the month in which the loan is requested.

Enrollment Resources

Ready to enroll? You can enroll either online or by phone through the Eaton Service Center at Fidelity.

To enroll online, visit NetBenefits. To enroll by phone, call 866-EATON01 (866-328-6601) any business day (excluding most New York Stock Exchange holidays) between 8:30 a.m. and midnight Eastern time.

If you haven’t already created an account, you’ll need to create a password. Follow the online or phone prompts that guide you through the password setup process. During the enrollment process, you’ll need to select your contribution rates and investment options. Refer to NetBenefits prior to selecting your investment options for details about your investments.

Finally, be sure to designate your beneficiary on NetBenefits. Go to your account profile, then click the Beneficiaries link to add your beneficiary designations.

Additional information about your retirement benefits, including Summary Plan Descriptions and other plan documents, is available on the Plan Information page on NetBenefits®.

For help with your personal savings goals, you can also contact a Workplace Planning Consultant, who can answer your individual questions, help you understand your savings goals, and help you build a financial plan. The free, one-on-one consultation provides support specific to your goals. Contact a Workplace Planning Consultant directly at 1-866-973-5023.


The Eaton Personal Investment Plan (EPIP) (for applicable Union employees)

You may contribute up to 50% of your eligible compensation to the Plan on a before-tax, after-tax (Roth if negotiated) or combined basis.

The IRS also sets limits on the amount you can contribute to the EPIP each year. The deferral limit for 2024 is $23,000. This maximum may increase in future years. In addition, if you will be at least age 50 during the year, you can contribute an additional $7,500 as catch-up contributions in 2024.

Contact the Eaton Service Center at Fidelity for any questions about these limits.

Please refer to your Collective Bargaining Agreement and your Summary Plan Description for more information about how much the Company may contribute to the EPIP on your behalf.

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Eligibility

Eligibility to participate in the EPIP varies by location. Eligible employees can immediately begin contributing to the EPIP.

Investment Options

To help you meet your investment goals, the EPIP offers a broad selection of investment options. You can select a mix of investments that best suits your goals, time horizon and risk tolerance. The many investment options available through the Plan include conservative, moderately conservative, and aggressive funds. A complete description of the Plan’s investment options and their performance, as well as planning tools to help you choose an appropriate mix, are available via Fidelity NetBenefits.

If you do not make any investment elections, your contributions will be invested in a BlackRock LifePath® Index Fund L based on your date of birth. Target Date Funds are an asset mix of stocks, bonds and other investments that automatically becomes more conservative as the fund approaches its target retirement date and beyond. Principal invested is not guaranteed. You can change how your account balance and future contributions are invested virtually any time.

Vesting

Vesting refers to the portion of your Plan account balance to which you are entitled under the EPIP’s rules. You are immediately 100% vested in the value of your employee contributions (regular and catch-up) in your account, including any investment gains or losses on them. Please refer to your Summary Plan Description for information regarding the vesting of company contributions, if any.

Loans and Withdrawals

Although the EPIP is intended for long-term retirement savings, you can choose to take a loan or withdrawal from your account.

Loans. In general, you may choose either a personal loan or a home loan, but no more than two loans can be outstanding at any time. If you are an active employee, you generally may borrow from $1,000 up to 50% of your vested account balance or $50,000, whichever is less.* Loan repayments, including interest,** are automatically deducted from your pay and paid back to your EPIP account. A one-time $50 transaction fee will be assessed for each loan and deducted from your plan account.

Withdrawals. If you are currently employed, you can request an in-service withdrawal. Before-tax contributions may only be withdrawn under certain financial hardship circumstances, as defined by the IRS, while on a military leave of absence or after age 59½. Review your Summary Plan Description for more information on in-service withdrawals.

When you leave the company, retire, reach age 59½, or if you become permanently disabled, your entire vested account balance is generally available to you. Upon termination of employment, account balances may be withdrawn or the taxable portion may be rolled over into another employer’s retirement plan or an IRA. If the value of your vested account is greater than $7,000, you may be able to leave your money in the EPIP after you retire or leave the company (subject to IRS minimum required distribution rules) and continue to take advantage of the investment options available through the EPIP. Refer to your Summary Plan Description to determine whether you can leave your money in the EPIP. Periodic or regularly scheduled withdrawals are also available to participants who have retired or left the company.

*According to IRS regulations, your highest outstanding loan balance over the previous 12 months may reduce the amount you have available to borrow.

**Under the Plan, the interest rate for loans is the prime interest rate plus 1%, provided by Reuters on the last business day of the month before the month in which the loan is requested.

Enrollment Resources

Ready to enroll? You can enroll either online or by phone through the Eaton Service Center at Fidelity.

To enroll online, visit NetBenefits. To enroll by phone, call 866-EATON01 (866-328-6601) any business day (excluding most New York Stock Exchange holidays) between 8:30 a.m. and midnight Eastern time.

If you haven’t already created an account, you’ll need to create a password. Follow the online or phone prompts that guide you through the password setup process. During the enrollment process, you’ll need to select your contribution rate and investment options. Refer to NetBenefits prior to selecting your investment options for details about your investments.

Finally, be sure to designate your beneficiary on NetBenefits. Go to your account profile, then click the Beneficiaries link to add your beneficiary designations.

Additional information about your retirement benefits, including Summary Plan Descriptions and other plan documents, is available on the Plan Information page on NetBenefits®.

For help with your personal savings goals, you can also contact a Workplace Planning Consultant, who can answer your individual questions, help you understand your savings goals, and help you build a financial plan. The free, one-on-one consultation provides support specific to your goals. Contact a Workplace Planning Consultant directly at 1-866-973-5023.

 

Pension Plan for Eaton Corporation Employees (only applicable to certain Legacy Eaton employees. For more details, please log into your NetBenefits account)

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Plan Details

To help you build your Total Retirement resources, Eaton provides eligible employees with a pension plan and generally pays the full cost of the program. While Social Security benefits may provide some income to you when you retire, your Pension Plan for Eaton Corporation Employees is designed to help supplement that income.

The Eaton pension plan is a defined benefit plan, which is a retirement plan that provides a benefit to you that has been calculated according to a defined formula—usually based on factors such as years of service, age and/or compensation. The specific calculation for pension benefits may vary based on your employee group. To view applicable content regarding your individual calculation, refer to your Summary Plan Description on NetBenefits.

If you are eligible to participate in the pension plan, you become fully vested after completing five years of service. When you become vested, you are entitled to the pension benefit. You must meet the vesting requirements in order to receive a pension benefit. Regardless of whether you are vested when you leave Eaton, you will never receive less than your employee contributions (if any) plus interest. You are eligible to begin to receive payment of your vested benefit once you are separated from Eaton employment and have met the plan’s early or normal retirement requirements, which are described in your Summary Plan Description.

If you are eligible for a pension benefit, contact the Eaton Service Center at Fidelity at 866-EATON01 for more information, including details about your accrued benefit and instructions for commencing your benefit.

NOTE: Non-union employees hired after March of 2013 are entitled to the Eaton Retirement Contribution to the Eaton Savings Plan in lieu of a defined pension plan benefit. Union employees’ pension entitlement, if any, is described in their Collective Bargaining Agreement.

Ready to Retire

Selecting the right time to retire is an important decision. You should carefully consider several factors and how they affect your pension benefit. If you retire before you reach age 65 and choose to commence your pension benefit, you may receive a reduced benefit for your lifetime. Visit NetBenefits® to review your pension estimate and confirm your personal data remains up to date. You can also model your pension benefits for retirement using the tools on NetBenefits® as often as you like.

Eaton recommends you request your pension benefit no later than 90 days before your planned retirement date in order to receive your benefit in a timely manner. Read the Countdown to Retirement guide for other helpful tips about preparing for retirement.