Company: LIN
Filing Date: 2025-06-20
Form Type: 11-K
Source: 0001628280-25-032289
Chunk: 13

Company: LINDE PLC
Filing Date: 2025-06-20
Form: 11-K
Chunk 13
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 fair value of investments. Administrative fees are paid by the Plan in accordance with Plan provisions and are allocated to participants with account balances in the Plan. The rate charged to Plan participants on a quarterly basis was $10 and covers all administrative expenses and recordkeeping fees incurred by the Plan, in accordance with Plan provisi ons. To the extent deductions from participant accounts were insufficient to cover the total cost of the Plan, the difference would be paid by the Compan y. No plan expenses were paid by the Company during 2024 .

#### Note 11 - Parties-in-Interest Transactions
Certain Plan investments are shares of self-directed brokerage accounts managed by Fidelity. Fidelity is the trustee as defined by the Plan; therefore, these transactions qualify as party-in-interest transactions. Certain Plan investments include ordinary shares of Linde plc, the ultimate parent of the Company; therefore, these transactions, and associated dividend income, qualify as party-in-interest transactions. Participant loans also qualify as party-in-interest transactions.

As of December 31, 2024, the Plan held 1,578,886 ordinary shares of Linde stock, with a total fair value of $661,032,142. In addition, the stock purchase account held a $21,728 cash balance at 2024 year-end. As of December 31, 2023, the Plan held 1,660,727 ordinary shares of Linde stock, with a total fair value of $682,077,238. In addition, the stock purchase account held a $26,302 cash balance as of the 2023 year-end.

For the year ended December 31, 2024, the Plan purchased and sold $205,890,693 and $226,932,009 of the Company’s stock, respectively. For the year ended December 31, 2023, the Plan purchased and sold $316,346,541 and $199,709,083 of the Company’s stock, respectively. Du

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

ring 2024, the Plan received dividend income on Company stock totaling $8,633,892. Transactions involving the Company’s stock qualify as party-in-interest transactions under the provisions of ERISA.

#### Note 12 - Plan Termination
Although it has not expressed any intent to do so, the Company has the right under the Plan's provisions to terminate the Plan at its sole discretion. Upon such