Company: LIN
Filing Date: 2025-06-20
Form Type: 11-K
Source: 0001628280-25-032286
Chunk: 8

Company: LINDE PLC
Filing Date: 2025-06-20
Form: 11-K
Chunk 8
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 purchases). For the year ended December 31, 2024, the Company paid all costs of Plan administration and expenses of collecting and distributing amounts from and to the participants. Amounts paid by the Company for Plan expenses during 2024 were insignificant.

#### Note 8 - Parties-in-Interest Transactions
Certain Plan investments are time deposits held with Banco Popular de Puerto Rico. Banco Popular de Puerto Rico 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 Company’s parent company; therefore, these transactions, and associated dividend income, qualify as party-in-interest transactions. Notes receivable from participants also qualify as party-in-interest transactions.

As of December 31, 2024, the Plan held 12,842 ordinary shares of Linde stock, with a total fair value of $5,376,560. As of December 31, 2023, the Plan held 13,296 ordinary shares of Linde stock, with a total fair value of $5,460,800. For the year ended December 31, 2024, the Plan purchased and sold $247,261 and $465,165 of the Company’s stock, respectively. For the year ended December 31, 2023, the Plan purchased and sold $222,368 and $657,265 of the Company’s stock, respectively. During 2024, the Plan received dividend income on Company stock totaling $147,583. Transactions involving the Company’s stock qualify as party-in-interest transactions under the provisions of ERISA.

#### Note 9 - 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 termination, the net assets of the Plan will be distributed or sold exclusively for the benefit of the participants (or their beneficiaries). Participants will also become 100% vested in their employer contributions.

#### Note 10 - Subsequent Events
Subsequent events have been evaluated through the date the financial statements were issued.

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Linde Puerto Rico B.V. Retirement Savings Plan EIN: 66-0605193, Plan Number: 001 Schedule H, line 4i – Schedule of Assets (Held at End of Year) as of December 31, 2024

| (a) |     | (b)                                                    
 Identity of issue, borrower,