Company: ALIT
Filing Date: 2025-11-06
Form Type: 10-Q
Source: 0001628280-25-049916
Chunk: 79

Company: Alight, Inc. / Delaware
Filing Date: 2025-11-06
Form: 10-Q
Item: Part I, Item 1
Chunk 79
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 substantially completed over an estimated fifteen-month period.The following table summarizes restructuring costs by type (in millions):Three Months Ended September 30, 2025Three Months Ended September 30, 2024Nine Months Ended September 30, 2025Nine Months Ended September 30, 2024Inception to DateEstimated Remaining CostEstimated Total CostTransformation ProgramEmployer SolutionsSeverance and Related Benefits$— $8 $2 $18 $45 $— $45 Other Restructuring Costs(1)— 4 2 27 95 — 95 Total Transformation Program Costs$— $12 $4 $45 $140 $— $140 Post-Separation PlanEmployer SolutionsSeverance and Related Benefits$— $— $20 $— $20 $— $20 Other Restructuring Costs(1)4 — 20 — 20 25 45 Total PSP Costs$4 $— $40 $— $40 $25 $65 Total Restructuring Costs$4 $12 $44 $45 $180 $25 $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. For the three months ended September 30, 2025, the Company did not record any right of use asset impairments. For the nine months ended September 30, 2025, the Company recorded a $9 million right of use asset impairment change for certain facilities. The related liabilities will be satisfied under the original terms of the lease, unless buy-outs can be negotiated. 

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As of September 30, 2025, approximately $18 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 BenefitsTransformation ProgramPost-Separation PlanTotal(in millions)Accrued restructuring liability as of December 31, 2024$12 $— $12 Severance and related benefits2 20 22 Cash payments(10)(6)(16)Accrued restructuring liability as of September 30, 2025$4 $14 $18 

18. Employee BenefitsDefined Contribution Savings PlansCertain of the Company