{"filing":{"accession_number":"0000950142-26-001733","cik":"0001551182","ticker":"ETN","company_name":"Eaton Corp plc","form":"8-K","filing_date":"2026-06-11","report_date":null,"primary_document":"eh260792115_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1551182/000095014226001733/eh260792115_8k.htm"},"events":[{"id":5261,"run_id":4612,"accession_number":"0000950142-26-001733","anchor_item_number":"8.01","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.97,"summary":"Eaton Corporation entered into definitive agreements for a Reverse Morris Trust transaction involving the separation of its Mobility segment and combination with a merger partner, with Eaton receiving approximately $1.1 billion in cash and shareholders retaining 50.1%+ ownership of the combined entity.","company_name":"Eaton Corp plc","ticker":"ETN","filing_date":"2026-06-11","form":"8-K","submitted_at":null,"items":[{"id":6064,"accession_number":"0000950142-26-001733","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"The filing discloses Eaton Corporation's entry into a definitive agreement with Dana Incorporated regarding separation of the Company's mobility business. This constitutes a material acquisition, disposition, or change of control activity. Although disclosed under Item 7.01 (Regulation FD Disclosure) rather than the typical Item 1.01 or 2.01, the substance is a definitive agreement for a significant business separation that would materially affect the registrant's operations and investor assessment.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-11T10:41:08.170235+00:00","company_name":"","ticker":null,"filing_date":""},{"id":6065,"accession_number":"0000950142-26-001733","item_number":"8.01","item_title":"Other Events.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"reasoning":"The filing discloses entry into definitive agreements for a Reverse Morris Trust transaction involving separation of the Mobility segment and combination with Merger Partner, with the Company receiving ~$1.1 billion in cash and shareholders retaining 50.1%+ ownership of the combined entity. This is a material acquisition/change-of-control transaction structured as a separation followed by merger, clearly falling under Item 1.01/2.01 M\u0026A activity.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-11T10:41:08.170235+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":6064,"accession_number":"0000950142-26-001733","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.95,"reasoning":"The filing discloses Eaton Corporation's entry into a definitive agreement with Dana Incorporated regarding separation of the Company's mobility business. This constitutes a material acquisition, disposition, or change of control activity. Although disclosed under Item 7.01 (Regulation FD Disclosure) rather than the typical Item 1.01 or 2.01, the substance is a definitive agreement for a significant business separation that would materially affect the registrant's operations and investor assessment.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-11T10:41:08.170235+00:00","company_name":"Eaton Corp plc","ticker":"ETN","filing_date":"2026-06-11"},{"id":6065,"accession_number":"0000950142-26-001733","item_number":"8.01","item_title":"Other Events.","event_type":"ma_activity","event_domain":"operational","is_material":true,"confidence":0.98,"reasoning":"The filing discloses entry into definitive agreements for a Reverse Morris Trust transaction involving separation of the Mobility segment and combination with Merger Partner, with the Company receiving ~$1.1 billion in cash and shareholders retaining 50.1%+ ownership of the combined entity. This is a material acquisition/change-of-control transaction structured as a separation followed by merger, clearly falling under Item 1.01/2.01 M\u0026A activity.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-11T10:41:08.170235+00:00","company_name":"Eaton Corp plc","ticker":"ETN","filing_date":"2026-06-11"}]}