Company: LIN
Filing Date: 2025-04-30
Form Type: DEF 14A
Source: 0000950170-25-060925
Chunk: 71

Company: LINDE PLC
Filing Date: 2025-04-30
Form: DEF 14A
Chunk 71
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 amount shown are the Company contributions for NEOs made in 2025 for 2024. These amounts are included in “All Other Compensation” in the “Summary Compensation Table.” Also, see the further explanation below under the caption “Material Terms of the U.S. Compensation Deferral Program.” (2) The amount shown represents a cash payout to Mr. Strauss in January 2024 for the portion of his 2019 variable compensation award that he previously elected to defer. (3) Balances are net of prior payouts and otherwise are the total of (i) all compensation that each NEO previously elected to defer, (ii) Company contributions made to the U.S. Compensation Deferral Program on behalf of each NEO, and (iii) any notional investment earnings on these amounts. The balances were not amounts paid in 2024. Material Terms of the U.S. Compensation Deferral Program Deferral Elections; Company Contributions

Eligible senior employees on the Company’s U.S. payroll, including NEOs, may elect to defer receipt of all or a portion of their annual variable compensation payments and/or base salaries, subject to limitations to ensure that sufficient un-deferred pay remains available to cover applicable withholding taxes and benefit premiums. In addition, the Company makes a notional contribution to the Compensation Deferral Program on behalf of each eligible NEO equal to the matching contributions that would have been made under the Company’s U.S. 401(k) plan on behalf of the NEO but for the application of certain U.S. Federal tax law limits under that plan. The Company does not fund or segregate any monies from its general funds, create any trusts, or make any special deposits for payment of benefits under the Compensation Deferral Program. A participant’s right to receive a payment under the Compensation Deferral Program is no greater than the right of an unsecured general creditor of the Company.

| Linde plc | 67 |

Executive Compensation Matters

Executive Compensation Tables

Deferral Investments

Participants may notionally invest their deferred compensation into either (1) the Linde plc stock-unit equivalent account whose value tracks the market value of Linde common stock, including reinvestment of dividends into additional Linde stock-equivalent units, or (2) a fixed income account whose interest rate is fixed

annually and is equal to the 1-year U.S. Treasury Bond rate as of the end of the immediately preceding year, plus 50 basis points. All Company contributions are made into the Linde plc stock-unit equivalent account. No prefer