Company: LIN
Filing Date: 2025-06-20
Form Type: 11-K
Source: 0001628280-25-032289
Chunk: 5

Company: LINDE PLC
Filing Date: 2025-06-20
Form: 11-K
Chunk 5
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 covered by the Account-

<div align='center'>6</div>

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

Based Design feature of the Plan, the Plan provides for a Company matching contribution equal to 100% of the first 5% of compensation contributed by the participant. For Plan participants who were employees of the Company as of April 30, 2002, and elected to be covered under the Traditional Design feature of the Plan, the Plan provides for a Company matching contribution equal to 70% of the first 2 1 / 2 % of the participant’s compensation contributed to the Plan and 40% of the next 5% of the participant’s compensation contributed to the Plan. The Company matching contributions are made in cash and immediately invested in accordance with the participant’s investment directions.

In lieu of the Company matching contributions and other Company contributions described above, Plan participants who are regular/full-time employees of LG&E are immediately eligible for Company contributions as outlined below. Part-time employees of LG&E are only eligible to receive Company contributions under the Plan after their completion of certain minimum service requirements as set forth in the Plan.

The Company will make a contribution on behalf of eligible LG&E participants according to the following table. One age point is granted for each year of age, and one point for each full year of Company service. Points are determined at the beginning of the Plan year. The Company contribution is a percent of compensation (as defined in the Plan). The contribution will be made at the end of each pay period. Participants not employed by LG&E are not eligible to receive these Company contributions.

| Age and              
 Service Points       |     | Under 30 
 points   |     |   |     | 30 - 39 
 points  |     |   |     | 40 - 49 
 points  |     |   |     | 50 - 54 
 points  |     |   |     | 55 or more 
 points     |     |   |
| Company contribution |     |          | 2.0 | % |     |         | 2.5 | % |     |         | 3.0 | % |     |         | 4.0 | % |     |            | 5.0 | % |

#### Participants’ Account Activity
Participant accounts are credited with participant and Company contributions and investment returns which are based upon each participant’s investment direction. Participant accounts are charged for withdrawals and other Plan administrative