Company: LIN
Filing Date: 2025-06-20
Form Type: 11-K
Source: 0001628280-25-032289
Chunk: 6

Company: LINDE PLC
Filing Date: 2025-06-20
Form: 11-K
Chunk 6
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 expenses. The benefit to which a participant is entitled is the benefit that can be provided from the participant’s vested account.

#### Vesting
Except as provided below, participants are fully vested in their Plan account balances at all times. Participants employed by LG&E are at all times fully vested in their own contributions and rollover contributions. Participants employed by LG&E become fully vested in Company contributions after completing three years of service. Unvested Company contributions are forfeited following separation from the Company and may be used to reduce future Company contributions or for Plan expenses.

#### Investment Options
Plan participants may, subject to certain restrictions, direct the investment of their Plan accounts among various investment options offered by the Plan listed below:

Mutual Funds

Self-Directed Brokerage Account (“BrokerageLink”)

Linde Stock

Common Trusts

Stable Value Fund

Participants may change the investment election of their contributions and existing balances at any time.

#### Dividend Payout on Company Stock
A portion of the Plan consisting of Linde Stock has been designated as an Employee Stock Ownership Plan (“ESOP”). A dividend payout feature allows participants to elect to receive any future dividends from Linde Stock in cash as taxable distributions, rather than having such dividends reinvested in the Plan. The designation as an ESOP has no other effect on benefits under the Plan.

#### Withdrawals and Distributions
Plan participants may generally withdraw after-tax contributions from their account balances while working and, in limited cases (as defined in the Plan's provisions), may withdraw before-tax contributions. Mandatory distributions from the Plan are required to begin no later than April 1 of the year following the year in which a participant attains age 72 (age 70 1 / 2 if the

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Linde Retirement Savings Plan Notes to Financial Statements December 31, 2024 and 2023

Participant was born before July 1, 1949) or retires from service with the Company, whichever is later. Actively employed participants may begin receiving distributions of pre-tax contributions at age 59 1 / 2 .

Notes Receivable from Participants (Participant Loans)

The Plan generally permits participants to borrow from their accounts a minimum of $1,000 up to the lesser of $50,000 or 50% of their vested account balances. Participants are permitted to have up to two loans outstanding at any time. Certain other restrictions apply, as defined in the Plan.

Participant loans are repaid during fixed terms not to exceed five