Company: LIN
Filing Date: 2025-04-30
Form Type: DEF 14A
Source: 0000950170-25-060925
Chunk: 59

Company: LINDE PLC
Filing Date: 2025-04-30
Form: DEF 14A
Chunk 59
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 in connection with his earlier employment with a Company affiliate under an individual pension agreement. Additional information is included below under the heading “Additional Information Regarding 2024 Pension Benefits Table.” U.S. 401(k) Plan

| · | Eligible U.S. employees, including NEOs, may make voluntary contributions to the plan that are invested in various available investment options, including Company stock, as directed by the NEO. |

U.S. Deferred Compensation

| · | U.S. employees eligible to participate in the Variable Compensation Plan, including NEOs, may participate in the plan.                                                                                       |
| · | Employee contributions to the plan are voluntary and represent compensation already earned by the participants.                                                                                              |
| · | The Company also makes a contribution to the plan equal to the matching contributions that would have been made to the employee’s 401(k) plan account but for the application of certain federal tax limits. |
| · | No above-market earnings are payable.                                                                                                                                                                        |

Other Plans

| · | Medical and dental coverage, disability, life insurance, relocation and vacation programs are provided. |

| 56 | Linde plc |

Executive Compensation Matters

Compensation Discussion and Analysis

Other Compensation Policies and Considerations

International Assignment Benefits

The Company provides certain benefits to employees who relocate to another country at the Company’s request, as part of its global mobility program. These benefits include relocation expenses, host country housing and transportation, allowances for goods and services, tax preparation services, and income tax equalization. The goal of these benefits is to ensure that employees are not financially advantaged or disadvantaged as a result of their relocation or international assignment, including related taxes.

Generally, while on an international assignment, NEOs continue to receive pay and health, welfare and retirement benefits from their home countries.

Severance Benefits

The Company provides severance benefits to eligible employees, including NEOs, consistent with the terms of its severance programs, applicable local law, and local practices.

Additional information about the Company’s severance arrangements applicable to the NEOs is included in the section below entitled “Severance and Other Change-In-Control Benefits.”

Stock Ownership, Retention Requirements, Hedging, and Pledging

In order to align executives’ interests with shareholder interests, the HC Committee has established a stock ownership policy for NEOs (see disclosure on details of this policy in the “Executive Stock Ownership and Shareholding Policy” section above). NEOs may comply with this policy by acquiring Company stock or stock-equivalent units through equity incentive grants,