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Restructuring (Tables) | 6 Months Ended
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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, 2025 |  | Three Months Ended June 30, 2024 |  | Six Months Ended June 30, 2025 |  | Six Months Ended June 30, 2024 |  |  |  | Inception to Date |  | Estimated Remaining Cost |  | Estimated Total Cost
Transformation Program |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Employer Solutions |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Severance and Related Benefits | $ | — |  |  | $ | 6 |  |  | $ | 2 |  |  | $ | 10 |  |  |  |  | $ | 45 |  |  | $ | — |  |  | $ | 45 |
Other Restructuring Costs(1) | — |  |  | 12 |  |  | 2 |  |  | 23 |  |  |  |  | 95 |  |  | — |  |  | 95 |
Total Transformation Program Costs | $ | — |  |  | $ | 18 |  |  | $ | 4 |  |  | $ | 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 Program |  | Post-Separation Plan |  | Total
In millions |  |  |  |  |
Accrued restructuring liability as of December 31, 2024 | $ | 12 |  |  | $ | — |  |  | $ | 12 |
Severance and related benefits | 2 |  |  | 20 |  |  | 22 |
Cash payments | (8) |  |  | (1) |  |  | (9) |
Accrued restructuring liability as of June 30, 2025 | $ | 6 |  |  | $ | 19 |  |  | $ | 25 |

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.P.3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4.b.2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 + Details
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