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Restructuring (Tables)

3 Months Ended

Mar. 31, 2012

Restructuring and Related Cost

Schedule of changes in company's liabilities for its restructuring plans

		Aon Hewitt Plan			Aon Benfield Plan			2007 Plan			Other			Total
Balance at January 1, 2011		88			26			113			10			237
Expensed		98			19			(12		)	—			105
Cash payments		(93		)	(24		)	(59		)	(2		)	(178		)
Foreign exchange translation and other		2			(1		)	8			—			9
Balance at December 31, 2011		$	95		$	20		$	50		$	8		$	173
Expensed		11			8			—			—			19
Cash payments		(19		)	(9		)	(6		)	(1		)	(35		)
Foreign exchange translation and other		1			2			(1		)	—			2
Balance at March 31, 2012		$	88		$	21		$	43		$	7		$	159

Aon Hewitt Restructuring Plan

Restructuring and Related Cost

Schedule of restructuring and related expenses by type

		2010			2011			First Quarter 2012			Total Inception to Date			Estimated Total Cost for Restructuring Plan (1)
Workforce reduction		$	49		$	64		$	7		$	120		$	180
Lease consolidation		3			32			4			39			95
Asset impairments		—			7			1			8			47
Other costs associated with restructuring (2)		—			2			—			2			3
Total restructuring and related expenses		$	52		$	105		$	12		$	169		$	325

(1) Actual costs, when incurred, may vary due to changes in the assumptions built into this plan. Significant assumptions that may change when plans are finalized and implemented include, but are not limited to, changes in severance calculations, changes in the assumptions underlying sublease loss calculations due to changing market conditions, and changes in the overall analysis that might cause the Company to add or cancel component initiatives.

(2) Other costs associated with restructuring initiatives, including moving costs and consulting and legal fees, are recognized when incurred.

Aon Hewitt Restructuring Plan | Total operating segments

Restructuring and Related Cost

Schedule of restructuring and related expenses by type

		2010			2011			First Quarter 2012			Total Inception to Date			Estimated Total Cost for Restructuring Plan
HR Solutions		$	52		$	49		$	9		$	110		$	257
Risk Solutions		—			56			3			59			68
Total restructuring and related expenses		$	52		$	105		$	12		$	169		$	325

Aon Benfield Restructuring Plan

Restructuring and Related Cost

Schedule of restructuring and related expenses by type

		Purchase Price Allocation			2009			2010			2011			First Quarter 2012			Total Cost for Restructuring Plan
Workforce reduction		$	32		$	38		$	15		$	33		$	8		$	126
Lease consolidation		20			14			7			(15		)	—			26
Asset impairments		—			2			2			—			—			4
Other costs associated with restructuring		1			1			2			1			—			5
Total restructuring and related expenses		$	53		$	55		$	26		$	19		$	8		$	161

Tabular disclosure of restructuring and related costs by type of restructuring including the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and changes to 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.

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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+ Details