During the third quarter of 2019, management initiated a restructuring and integration plan (“the Plan”) following the completion of the Hodges acquisition and in anticipation of the NGA HR acquisition, which was completed on November 1, 2019. The Plan is intended to integrate and streamline operations across the Company and is expected to generate cost reductions related to position eliminations and facility and system rationalizations. The Company expects to incur costs related to severance, contract and lease exits and other related costs. The Company expects these restructuring and integration activities and related expenses to affect continuing operations through the first quarter of 2022.

The Plan is expected to result in cumulative costs of approximately $135 million through the end of the plan, consisting of approximately $80 million in severance and related benefits, and approximately $55 million in other costs, including technology realization, lease consolidation costs, advisory and consulting fees. The Plan is expected to generate annual cost savings of approximately $196 million by 2022.

From the inception of the Plan through September 30, 2021, the Company has incurred total expenses of $103 million. These charges are recorded in Cost of services, exclusive of depreciation and amortization and Selling, general and administrative expenses in the Condensed Consolidated Statements of Comprehensive Income (Loss).

The following table summarizes restructuring costs by type that have been incurred through September 30, 2021 and are estimated to be incurred through the end of the Plan. Estimated costs by type may be revised in future periods as these assumptions are updated:

	Successor		Predecessor
	Three Months Ended		Six Months Ended				Estimated		Estimated
	September 30,		June 30,		Inception to		Remaining		Total
	2021		2021		Date		Costs		Cost⁽¹⁾
Employer Solutions
Severance and Related Benefits	$	1	$	6	$	46	$	21	$	67
Other Restructuring Costs⁽²⁾		2		2		44		4		48
Total Employer Solutions	$	3	$	8	$	90	$	25	$	115
Professional Services
Severance and Related Benefits	$	—	$	1	$	8	$	5	$	13
Other Restructuring Costs⁽²⁾		—		—		5		2		7
Total Professional Services	$	—	$	1	$	13	$	7	$	20
Total Restructuring Costs	$	3	$	9	$	103	$	32	$	135

As of September 30, 2021, approximately $4 million of the restructuring liability is unpaid and is recorded in Accounts payable and accrued liabilities on the Condensed Consolidated Balance Sheets.

	Predecessor
	Severance and Related Benefits			Other Restructuring Costs			Total
Accrued restructuring liability as of December 31, 2020	$	12		$	3		$	15
Restructuring charges		7			2			9
Cash payments		(13	)		(5	)		(18	)
Accrued restructuring liability as of June 30, 2021	$	6		$	—		$	6

	Successor
	Severance and Related Benefits			Other Restructuring Costs			Total
Accrued restructuring liability as of July 1, 2021	$	6		$	—		$	6
Restructuring charges		1			2			3
Cash payments		(3	)		(2	)		(5	)
Accrued restructuring liability as of September 30, 2021	$	4		$	—		$	4