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Restructuring (Tables)

12 Months Ended

Dec. 31, 2011

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, 2009	$	—		$	104		$	101		$	28		$	233
Expensed		—			53			342			(1	)		394
Cash payments		—			(67	)		(248	)		(12	)		(327	)
Purchase accounting adjustment		—			(49	)		—			—			(49	)
Foreign exchange translation and other		—			4			7			1			12

Balance at December 31, 2009	$	—		$	45		$	202		$	16		$	263

Assumed Hewitt restructuring liability (1)		43			—			—			—			43
Expensed		52			24			92			—			168
Cash payments		(8	)		(38	)		(178	)		(8	)		(232	)
Foreign exchange translation and other		1			(5	)		(3	)		2			(5	)

Balance at December 31, 2010	$	88		$	26		$	113		$	10		$	237

Expensed		98			19			(11	)		—			106
Cash payments		(93	)		(24	)		(59	)		(2	)		(178	)
Foreign exchange translation and other		2			(1	)		7			—			8

Balance at December 31, 2011	$	95		$	20		$	50		$	8		$	173

(1): The Company assumed a $43 million net real estate related restructuring liability in connection with the Hewitt acquisition.

Aon Hewitt Restructuring Plan

Restructuring and Related Cost

Schedule of restructuring and related expenses by type

	2011		2010		Estimated Total Cost for Restructuring Plan (1)


Workforce reduction	$	64	$	49	$	180
Lease consolidation		32		3		95
Asset impairments		7		—		47
Other costs associated with restructuring (2)		2		—		3

Total restructuring and related expenses	$	105	$	52	$	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

	2011		2010		Estimated Total Cost for Restructuring Plan


HR Solutions	$	90	$	52	$	297
Risk Solutions		15		—		28

Total restructuring and related expenses	$	105	$	52	$	325

Aon Benfield Restructuring Plan

Restructuring and Related Cost

Schedule of restructuring and related expenses by type

	Purchase Price Allocation		2009		2010		2011			Total to Date		Estimated Total Cost for Restructuring Period (1)


Workforce reduction	$	32	$	38	$	15	$	33		$	118	$	125
Lease consolidation		20		14		7		(15	)		26		26
Asset impairments		—		2		2		—			4		4
Other costs associated with restructuring (2)		1		1		2		1			5		5

Total restructuring and related expenses	$	53	$	55	$	26	$	19		$	153	$	160

(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.

2007 Restructuring Plan

Restructuring and Related Cost

Schedule of restructuring and related expenses by type

	2007		2008		2009		2010		2011			Total 2007 Plan


Workforce reduction	$	17	$	166	$	251	$	72	$	(2	)	$	504
Lease consolidation		22		38		78		15		(9	)	$	144
Asset impairments		4		18		15		2		—		$	39
Other costs associated with restructuring (1)		3		29		13		5		—		$	50

Total restructuring and related expenses	$	46	$	251	$	357	$	94	$	(11	)	$	737

2007 Restructuring Plan | Total operating segments

Restructuring and Related Cost

Schedule of restructuring and related expenses by type

	2007		2008		2009		2010		2011			Total 2007 Plan


Risk Solutions	$	41	$	234	$	322	$	84	$	(10	)	$	671
HR Solutions		5		17		35		10		(1	)	$	66

Total restructuring and related expenses	$	46	$	251	$	357	$	94	$	(11	)	$	737

- Definition

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.

+ References+ Details

- 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+ Details