Recordkeeping fees per participant
not reported
Not reported on this filing.
Employers › Linde
Linde 401(k)
- LIN Nasdaq
- Utilities
- Gurabo, PR
- EIN 66-0605193
- 1 plan with Schedule H financials
- Plan year 2024
- Linde plc
- filed as Linde Puerto Rico B.V.
- SEC registrant Linde PLC
Total assets, end of year · Linde Puerto Rico B.V. Retirement Savings Plan · plan year 2024
$10,099,812
97 participants with a balance. This filing reports no recordkeeping fee and no administrative expenses excluding investment management, so there is no headline cost figure.
Source
Schedule H, Part I line 1f col (b); TOT_ASSETS_EOY_AMT pos 61; filing 20250620154428NAL0009991794001, received 2025-06-20
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250620154428NAL0009991794001, received 2025-06-20
Percentiles compare this plan with the Schedule H plans $10 to 50M in assets of the same plan year, excluding final filings; shown only where at least 50 comparable plans report the figure. Plan year 2024-01-01 to 2024-12-31, filing received 2025-06-20.
Cost and contributions
Administrative expenses excluding investment management, per participant
$0.00
Fewer than 50 comparable plans report this figure; no percentile.
Source
= $0 / 97
derived, admin_expenses (2i(12)) minus invst_mgmt_fees (2i(5)), floored at 0; filing 20250620154428NAL0009991794001, received 2025-06-20
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250620154428NAL0009991794001, received 2025-06-20
Administrative expenses per participant
$0.00
Fewer than 50 comparable plans report this figure; no percentile.
Source
= $0 / 97
Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20250620154428NAL0009991794001, received 2025-06-20
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250620154428NAL0009991794001, received 2025-06-20
Administrative expenses as a share of assets
0.000%
Fewer than 50 comparable plans report this figure; no percentile.
Source
= $0 / $10,099,812
Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20250620154428NAL0009991794001, received 2025-06-20
assets_eoy: Schedule H, Part I line 1f col (b); TOT_ASSETS_EOY_AMT pos 61; filing 20250620154428NAL0009991794001, received 2025-06-20
Employer contributions per participant
$1,372
Higher than 29% of the 24,050 plans $10 to 50M that report it.
Source
= $133,080 / 97
Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20250620154428NAL0009991794001, received 2025-06-20
participants_with_balance: Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250620154428NAL0009991794001, received 2025-06-20
Employer share of total contributions
34.0%
Higher than 71% of the 24,084 plans $10 to 50M that report it.
Source
= $133,080 / $391,505
Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20250620154428NAL0009991794001, received 2025-06-20
total_contrib: Schedule H, line 2a(3); TOT_CONTRIB_AMT pos 72; filing 20250620154428NAL0009991794001, received 2025-06-20
Plan terms, as stated in Linde plc's SEC filings
Eligibility
“An employee of the Company is eligible to participate in the Plan if he or she is a minimum of 18 years of age and has completed 90 days of service.”
Form 11-K filed 2026-06-16, for the year ended 2025-12-31 · plan description note, eligibility · source document
Vesting
“Employees are fully vested at all times in their own contributions, Company matching contributions, and rollover contributions.”
Form 11-K filed 2026-06-16, for the year ended 2025-12-31 · plan description note, vesting · source document
Terms quoted from the filing for the year ended 2025-12-31. Figures cover plan year 2024. The plan document governs.
Plan features
2E profit-sharing · 2G fully participant-directed · 2F ERISA 404(c) plan · 2T default investment (QDIA) · 3C · 2J 401(k) feature · 2K 401(m) arrangement · Form 5500, line 8a; TYPE_PENSION_BNFT_CODE pos 81; filing 20250620154428NAL0009991794001, received 2025-06-20
Full record, Linde Puerto Rico B.V. Retirement Savings Plan
| Field | Value | Source |
|---|---|---|
| Plan sponsor | LINDE PUERTO RICO B.V. | Form 5500, Part II line 2a; SPONSOR_DFE_NAME pos 19; filing 20250620154428NAL0009991794001, received 2025-06-20 |
| Plan name | LINDE PUERTO RICO B.V. RETIREMENT SAVINGS PLAN | Form 5500, line 1a; PLAN_NAME pos 16; filing 20250620154428NAL0009991794001, received 2025-06-20 |
| Sponsor EIN / plan number | 66-0605193 / 001 | Form 5500, line 2b; SPONS_DFE_EIN pos 44; filing 20250620154428NAL0009991794001, received 2025-06-20 |
| Plan type | single-employer | Form 5500, Part I line A; TYPE_PLAN_ENTITY_CD pos 4; filing 20250620154428NAL0009991794001, received 2025-06-20 |
| Sponsor location | GURABO, PR | Form 5500, line 2a; SPONS_DFE_MAIL_US_STATE pos 25; filing 20250620154428NAL0009991794001, received 2025-06-20 |
| Industry (business code) | 221210, Utilities | Form 5500, line 2d; BUSINESS_CODE pos 46; filing 20250620154428NAL0009991794001, received 2025-06-20 |
| Plan year | 2024-01-01 to 2024-12-31 | Form 5500, Part I plan year; FORM_PLAN_YEAR_BEGIN_DATE pos 2; filing 20250620154428NAL0009991794001, received 2025-06-20 |
| Filing received | 2025-06-20 | Form 5500, EFAST2 receipt date; DATE_RECEIVED pos 102; filing 20250620154428NAL0009991794001, received 2025-06-20 |
| Final filing | no | Form 5500, Part I line B; FINAL_FILING_IND pos 8; filing 20250620154428NAL0009991794001, received 2025-06-20 |
| Amended filing | no | Form 5500, Part I line B; AMENDED_IND pos 7; filing 20250620154428NAL0009991794001, received 2025-06-20 |
| Participants, beginning of year | 90 | Form 5500, line 5; TOT_PARTCP_BOY_CNT pos 71; filing 20250620154428NAL0009991794001, received 2025-06-20 |
| Active participants | 72 | Form 5500, line 6a(2); TOT_ACTIVE_PARTCP_CNT pos 72; filing 20250620154428NAL0009991794001, received 2025-06-20 |
| Participants, end of year | 97 | Form 5500, line 6f; TOT_ACT_RTD_SEP_BENEF_CNT pos 77; filing 20250620154428NAL0009991794001, received 2025-06-20 |
| Participants with an account balance | 97 | Form 5500, line 6g(2); PARTCP_ACCOUNT_BAL_CNT pos 78; filing 20250620154428NAL0009991794001, received 2025-06-20 |
| Total assets, beginning of year | $9,491,648 | Schedule H, Part I line 1f col (a); TOT_ASSETS_BOY_AMT pos 30; filing 20250620154428NAL0009991794001, received 2025-06-20 |
| Total assets, end of year | $10,099,812 | Schedule H, Part I line 1f col (b); TOT_ASSETS_EOY_AMT pos 61; filing 20250620154428NAL0009991794001, received 2025-06-20 |
| Net assets, end of year | $10,076,451 | Schedule H, line 1l col (b); NET_ASSETS_EOY_AMT pos 67; filing 20250620154428NAL0009991794001, received 2025-06-20 |
| Total income | $1,266,983 | Schedule H, Part II line 2d; TOT_INCOME_AMT pos 97; filing 20250620154428NAL0009991794001, received 2025-06-20 |
| Net income | $606,562 | Schedule H, line 2k; NET_INCOME_AMT pos 111; filing 20250620154428NAL0009991794001, received 2025-06-20 |
| Employer contributions | $133,080 | Schedule H, Part II line 2a(1)(A); EMPLR_CONTRIB_INCOME_AMT pos 68; filing 20250620154428NAL0009991794001, received 2025-06-20 |
| Participant contributions | $258,425 | Schedule H, line 2a(1)(B); PARTICIPANT_CONTRIB_AMT pos 69; filing 20250620154428NAL0009991794001, received 2025-06-20 |
| Total contributions | $391,505 | Schedule H, line 2a(3); TOT_CONTRIB_AMT pos 72; filing 20250620154428NAL0009991794001, received 2025-06-20 |
| Benefit payments | $660,421 | Schedule H, line 2e(4); TOT_DISTRIB_BNFT_AMT pos 101; filing 20250620154428NAL0009991794001, received 2025-06-20 |
| Total expenses (incl. benefit payments) | $660,421 | Schedule H, line 2j; TOT_EXPENSES_AMT pos 110; filing 20250620154428NAL0009991794001, received 2025-06-20 |
| Total administrative expenses | $0 | Schedule H, line 2i(12) total administrative expenses; TOT_ADMIN_EXPENSES_AMT pos 109; filing 20250620154428NAL0009991794001, received 2025-06-20 |
| Administrative expenses excluding investment management | $0 | derived, admin_expenses (2i(12)) minus invst_mgmt_fees (2i(5)), floored at 0; filing 20250620154428NAL0009991794001, received 2025-06-20 |
| Held in mutual funds | $3,853,801 | Schedule H, line 1c(13) col (b); INT_REG_INVST_CO_EOY_AMT pos 55; filing 20250620154428NAL0009991794001, received 2025-06-20 |
| Independent auditor | COHNREZNICK LLP | Schedule H, Part III line 3a; ACCOUNTANT_FIRM_NAME pos 116; filing 20250620154428NAL0009991794001, received 2025-06-20 |
Position = column in the DOL layout for form year 2024. Filing 20250620154428NAL0009991794001, received 2025-06-20.
Service providers paid directly by the plan
| Provider | Relationship | Service codes | Direct compensation | Indirect |
|---|---|---|---|---|
| BPPR- POPULAR FIDUCIARY SERVICESrecordkeeper | TRUSTEE/RK/12B1-FEES | 21 Trustee (bank, trust company or similar); 64 Recordkeeping fees; 63 Distribution (12b-1) fees | $1,875 | yes |
Schedule C Part I line 2: name (a), service codes (b), relationship (c), direct compensation paid by the plan (d), indirect compensation received (e). Filing 20250620154428NAL0009991794001, received 2025-06-20.
What changed since the 2023 plan year
| Figure | 2023 | 2024 | Change |
|---|---|---|---|
| Total assets | $9,491,648 | $10,099,812 | 6.4% |
| Participants with a balance | 87 | 97 | 11.5% |
| Administrative expenses | $0 | $0 | |
| Recordkeeping fees per participant | not reported | not reported | |
| Employer contributions | $128,862 | $133,080 | 3.3% |
Prior filing 20240628093631NAL0000429553001, received 2024-06-28; the plan years are contiguous.
Alerts, claims and corrections
Sponsor name as filed: LINDE PUERTO RICO B.V.; SEC registrant: LINDE PLC (CIK 1707925, matched by 11-K plan title; display name from the Form 11-K cover).