Ingersoll Rand Inc. (IR) Risk Factors

Recent key developments

Concrete developments — dated events, named agreements and instruments, legal proceedings — that Ingersoll Rand Inc. surfaced in its latest filing.

• The One Big Beautiful Bill Act (OBBBA) was signed into law on July 4, 2025, extending and modifying provisions of the Tax Cuts & Jobs Act and Inflation Reduction Act, with impact reflected on the consolidated financial statements as of December 31, 2025.July 4, 2025
• OECD's Pillar 2 framework imposing a global minimum corporate tax of 15% became effective, with certain aspects effective January 1, 2024 and others January 1, 2025, and certain operating countries have adopted legislation.2025
• Current U.S. presidential administration implemented tariffs on steel and aluminum products under Section 232 of the Trade Expansion Act of 1962, applying to certain derivative steel products used in operations.
• The company has been identified as a potentially responsible party with respect to several sites under U.S. federal Superfund or similar state laws, with a liability on the balance sheet for probable and estimable costs.
• As of December 31, 2025, total indebtedness is $4,784.7 million with availability of $2,600 million under each of the Revolving Credit Facility and Commercial Paper Program.December 31, 2025
• The Revolving Credit Facility allows borrowing availability to be increased by up to $1,000.0 million in additional commitments.
• The U.K.'s withdrawal from the European Union continues to impact operations.
• European Union's Corporate Sustainability Reporting Directive imposes new requirements.
• Various presidential executive orders issued in early 2025 implement new obligations for Federal contractors/subcontractors and encourage private employers to end DEI programs.early 2025
• Incurred restructuring charges of $51.4 million and $31.2 million in the years ended December 31, 2025 and 2024, respectively.2025
• As of December 31, 2025, projected benefit obligations exceeded the fair value of plan assets by $132.5 million.December 31, 2025