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Restructuring (Tables)
6 Months Ended
Jun. 30, 2025
Restructuring and Related Activities [Abstract]  
Summary of Restructuring Costs
The following table summarizes restructuring costs by type (in millions):
Three Months Ended June 30, 2025Three Months Ended June 30, 2024Six Months Ended June 30, 2025Six Months Ended June 30, 2024Inception to DateEstimated Remaining CostEstimated Total Cost
Transformation Program
Employer Solutions
Severance and Related Benefits$— $$$10 $45 $— $45 
Other Restructuring Costs(1)
— 12 23 95 — 95 
Total Transformation Program Costs$— $18 $$33 $140 $— $140 
Post-Separation Plan
Employer Solutions
Severance and Related Benefits$20 $— $20 $— $20 $— $20 
Other Restructuring Costs(1)
16 — 16 — 16 29 45 
Total PSP Costs$36 $— $36 $— $36 $29 $65 
Total Restructuring Costs$36 $18 $40 $33 $176 $29 $205 
(1)Other restructuring costs primarily include data center exit costs, optimization of real estate, third party fees associated with the restructuring, and costs associated with transitioning existing technology and processes. During each of the three and six months ended June 30, 2025, the Company determined that certain facilities were impaired and recorded ROU asset impairment charges of $9 million. The related liabilities will be satisfied under the original terms of the lease, unless buy-outs can be negotiated.
Schedule of Accrued Restructuring Liability
As of June 30, 2025, approximately $25 million of the Company's total severance and related benefits restructuring liability was unpaid and recorded in Accounts payable and accrued liabilities on the Condensed Consolidated Balance Sheets.
Severance and Related Benefits
Transformation ProgramPost-Separation PlanTotal
In millions
Accrued restructuring liability as of December 31, 2024$12 $— $12 
Severance and related benefits20 22 
Cash payments(8)(1)(9)
Accrued restructuring liability as of June 30, 2025$$19 $25