Company: PRGO
Filing Date: 2025-06-26
Form Type: 11-K
Source: 0001585364-25-000111
Chunk: 10

Company: PERRIGO Co plc
Filing Date: 2025-06-26
Form: 11-K
Chunk 10
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 Level 1, 2, and 3 investments during the 2024 and 2023 Plan years.

#### 5.

#### Related Party Transactions
The trustee of the Plan, Vanguard, manages investments in its sponsored funds and, therefore, is deemed a party-in-interest and a related party. Fees paid to Vanguard were $400,239 in 2024, including $30,750 of loan origination fees collected on behalf of participants. The Plan also invests in Perrigo Company plc ordinary shares, therefore these transactions qualify as party-in-interest transactions. Cash dividends of $351,886 were paid to the Plan by the Company during 2024 related to shares held by the Plan on the dividend

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### PERRIGO COMPANY PROFIT-SHARING AND INVESTMENT PLAN
<div align='center'>NOTES TO FINANCIAL STATEMENTS

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record dates. These dividends are included in Interest, dividends and other in the Statement of Changes in Net Assets Available for Benefits.

#### 6.

#### Plan Termination
Although the Company has not expressed any intent to do so, it has the right to reduce or suspend contributions at any time and to terminate the Plan, subject to the provisions of ERISA.

#### 7.

#### Income Tax Status
Effective January 1, 2021, the Plan was amended and restated on a volume submitter plan document sponsored by Vanguard. Vanguard received an advisory letter from the IRS, dated June 30, 2020, which states that the volume submitter document satisfies the applicable provisions of the IRC. The Plan itself has not received a determination letter from the IRS. However, the Committee and the Plan’s tax counsel believe that the Plan is currently designed and being operated in compliance with the applicable requirements of the IRC, and therefore believe the Plan is qualified and the related trust is tax-exempt. Therefore, no provision for income taxes has been included in the Plan’s financial statements.

Accounting principles generally accepted in the United States of America require Plan management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if the Plan has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. As of December 31, 2024, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions;