Note 5 — Restructuring Costs

The Company had two major elements of the restructuring costs included in its condensed consolidated financial statements, which were the Operational Improvement Program and the Business Restructure Program. Costs for each program were fully accrued and completed by the end of 2017 and 2016, respectively. No additional costs for either program have been incurred during 2018.

Operational Improvement Program - In April 2014, Legacy Willis announced a multi-year operational improvement program designed to strengthen its client service capabilities and to deliver future cost savings. The main elements of the program included: moving more than 3,500 support roles from higher cost locations to facilities in lower cost locations; net workforce reductions in support positions; lease consolidation in real estate; and information technology systems simplification and rationalization.

The Company recognized restructuring costs of $31 million and $85 million for the three and nine months ended September 30, 2017, respectively, related to the Operational Improvement Program. The Company spent a cumulative amount of $441 million on restructuring costs for this program.

Business Restructure Program - In the second quarter of 2016, we began planning targeted staffing reductions in certain portions of the business due to a reduction in business demand or change in business focus (hereinafter referred to as the Business Restructure Program). The main element of the program included workforce reductions and was completed in 2016, however, cash payments pertaining to the program were made primarily in 2017.

An analysis of total restructuring costs recognized in the condensed consolidated statements of comprehensive income for the three and nine months ended September 30, 2017 by segment is as follows:

	Three Months Ended September 30, 2017
	HCB		CRB		IRR		BDA		Corporate		Total
Termination benefits	$	—	$	5	$	—	$	—	$	1	$	6
Professional services and other		1		20		2		—		2		25
Total	$	1	$	25	$	2	$	—	$	3	$	31

	Nine Months Ended September 30, 2017
	HCB		CRB		IRR		BDA		Corporate		Total
Termination benefits	$	—	$	14	$	3	$	—	$	2	$	19
Professional services and other		2		50		4		—		10		66
Total	$	2	$	64	$	7	$	—	$	12	$	85

The changes in the Company’s liability under the Operational Improvement Program from its commencement to September 30, 2018 are as follows:

	Termination Benefits			Professional Services and Other			Total
Balance at January 1, 2014	$	—		$	—		$	—
Charges incurred		16			20			36
Cash payments		(11	)		(14	)		(25	)
Balance at December 31, 2014		5			6			11
Charges incurred		36			90			126
Cash payments		(26	)		(85	)		(111	)
Balance at December 31, 2015		15			11			26
Charges incurred		23			122			145
Cash payments		(31	)		(115	)		(146	)
Balance at December 31, 2016		7			18			25
Charges incurred		48			86			134
Cash payments		(41	)		(97	)		(138	)
Balance at December 31, 2017		14			7			21
Cash payments		(11	)		(6	)		(17	)
Balance at September 30, 2018	$	3		$	1		$	4

The changes in the Company’s liability under the Business Restructure Program from its commencement to September 30, 2018 are as follows:

	Termination Benefits			Professional Services and Other			Total
Balance at January 1, 2016	$	—		$	—		$	—
Charges incurred		45			3			48
Cash payments		(19	)		(3	)		(22	)
Balance at December 31, 2016		26		—				26
Adjustment to prior charges incurred		(2	)	—				(2	)
Cash payments		(23	)	—				(23	)
Balance at December 31, 2017		1		—				1
Cash payments		(1	)	—				(1	)
Balance at September 30, 2018	$	—		$	—		$	—