Aon plc Files Historical & Pro Forma Financial Statements for USI Acquisition

Overview of Filing

On September 11, 2026, Aon plc filed a Current Report on Form 8-K under Item 8.01 (Other Events) and Item 9.01 (Financial Statements and Exhibits) in connection with its previously announced acquisition of USI Advantage Corp.

Key Highlights

1. Background of the Merger:

   • On August 30, 2026, Aon plc and its indirect wholly-owned subsidiary, Aon North America, Inc. (ANA), entered into an Agreement and Plan of Merger with USI Advantage Corp., Cortlandt Acquisition Corp. (Merger Sub), and Uno Aggregator II L.P. (securityholder representative).
   • Cortlandt Acquisition Corp. will merge with and into USI Advantage Corp., leaving USI Advantage as a direct wholly-owned subsidiary of ANA.

2. Financial Information Filed:

   • Exhibit 99.1: Audited consolidated financial statements and notes of USI, Inc. and subsidiaries as of and for the year ended December 31, 2025 (audited by Ernst & Young LLP).
   • Exhibit 99.2: Unaudited consolidated financial statements of USI for the six months ended June 30, 2026.
   • Exhibit 99.3: Unaudited pro forma combined financial statements of Aon plc giving effect to the merger as of and for the period ended June 30, 2026, and for the year ended December 31, 2025.
   • Exhibit 23.1: Independent auditor consent from Ernst & Young LLP.

Impact Analysis

• The filing provides market participants and investors with required historical and pro forma combined financial metrics to assess the balance sheet impact, leverage, and earnings contribution of the USI acquisition to Aon plc.