Eaton Quarterly Dividend Payable May 23, 2014

The Board of Directors of power management company Eaton (NYSE:ETN) today declared a quarterly dividend of $0.49 per ordinary share payable May 23, 2014 to shareholders of record at the close of business on May 5, 2014.

For U.S. tax purposes, Eaton estimates that all of the 2014 dividend will be treated as a return of capital to shareholders, to the extent of the shareholder’s tax basis in the shares. Additional information about the tax treatment of the dividend, including actual return of capital information for 2013, is available at the investor relations page of the Eaton website, www.Eaton.com.

Eaton has paid dividends on its common shares every year since 1923.

Eaton is a power management company with 2013 sales of $22.0 billion. Eaton provides energy-efficient solutions that help our customers effectively manage electrical, hydraulic and mechanical power more efficiently, safely and sustainably. Eaton has approximately 101,000 employees and sells products to customers in more than 175 countries. For more information, visit www.eaton.com.

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