Company: LIN
Filing Date: 2025-06-20
Form Type: 11-K
Source: 0001628280-25-032289
Chunk: 3

Company: LINDE PLC
Filing Date: 2025-06-20
Form: 11-K
Chunk 3
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                              |   155,130,410 |
| Net Assets Available for Benefits                            |     |                              |               |
| Beginning of year                                            |     |                              | 2,813,512,254 |
| End of year                                                  |     | $                            | 2,968,642,664 |

<div align='center'>The accompanying notes are an integral part of these financial statements.

5</div>

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

#### Note 1 - Inception of the Plan
Linde Inc. (the "Company") established the Linde Retirement Savings Plan (the “Plan”) as of July 1, 1992.

#### Note 2 - Description of the Plan
The following description of the Plan provides only general information. Participants should refer to the Plan document, as amended, for a complete description of the Plan's provisions. The following information does not apply to employees covered under a bargaining unit agreement. Employees covered under a collective bargaining agreement should refer to such agreement for the terms applicable to them.

#### General
The Plan is a defined contribution plan and is administered by the Administration and Investment Committee for the Linde U.S. Retirement Plans (the “Administrator”). The Plan is subject to the provisions of the Employee Retirement Income Security Act of 1974 (“ERISA”) as amended. The Trustee of the Plan’s assets is Fidelity Management Trust Company (“Fidelity”).

#### Eligibility
All regular full-time employees (as defined in the Plan) of the Company and any of its affiliates that have adopted the Plan are eligible to participate in the Plan. Part-time employees (as defined in the Plan) of the Company and its participating affiliates are eligible to participate in the Plan following their completion of certain minimum service requirements as set forth in the Plan.

#### Contributions
Participant contributions to the Plan are made through payroll deductions. Contributions for all Plan participants are calculated as a percentage of compensation (as defined in the Plan) based on contribution limits established by the Administrator. Non-highly compensated employees (as defined in the Internal Revenue Code (the “Code”)) are allowed to contribute between 1% and 40% of their eligible compensation on either a before-tax, after-tax, or Roth basis in any combination. Highly compensated employees are allowed to contribute between 1% and 20% of eligible compensation, in any combination of before-tax, after-tax or Roth contributions.

The Plan must meet the actual deferral percentage tests in