The components of non-recurring separation costs incurred as a result of the Spin-off are presented below. | | | | | | | | | | | | | | | | | (in millions) | Three Months Ended | | Nine Months Ended | September 30, | | September 30, | 2012 | | 2011 | | 2012 | | 2011 | Rebranding and marketing costs | $ | 2 |
| | $ | 3 |
| | $ | 6 |
| | $ | 4 |
| Advisory fees | 1 |
| | 9 |
| | 6 |
| | 18 |
| Information and technology costs | — |
| | 10 |
| | 1 |
| | 17 |
| Employee retention and hiring costs | — |
| | 4 |
| | 1 |
| | 8 |
| Lease termination and other real estate costs | — |
| | 10 |
| | — |
| | 10 |
| Non-cash asset impairments (a) | — |
| | 8 |
| | — |
| | 8 |
| Other | 1 |
| | 2 |
| | 1 |
| | 2 |
| Total separation costs in operating income | 4 |
| | 46 |
| | 15 |
| | 67 |
| Tax-related separation (benefit) cost (b) | — |
| | (9 | ) | | — |
| | 5 |
| Income tax (benefit) expense | (1 | ) | | (12 | ) | | (4 | ) | | (18 | ) | Total separation costs, net of tax | $ | 3 |
| | $ | 25 |
| | $ | 11 |
| | $ | 54 |
|
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