8-KOther EventsExhibits & Filings

Aon plc 8-K Report, Corporate Update (Sep 11, 2026)

Filed September 11, 2026For Securities:AON

Summary

This 8-K filing from Aon plc serves to provide crucial financial information related to the previously announced merger between Aon North America, Inc. (ANA) and USI Advantage Corp. (USI Advantage). The report formally files the audited consolidated financial statements of USI, Inc. and its subsidiaries for the year ended December 31, 2025, along with unaudited statements for the six months ended June 30, 2026. These filings are a prerequisite for regulatory and investor review as the merger process continues. Furthermore, the filing includes unaudited pro forma combined financial statements that illustrate the potential financial impact of the merger and other related transactions. These pro forma statements, presented as of June 30, 2026, and for the periods ended June 30, 2026, and December 31, 2025, offer investors a forward-looking view, albeit based on assumptions, of what the combined entity might look like financially. Investors should carefully review these pro forma statements to understand the potential scale and financial positioning of Aon post-acquisition.

Key Highlights

  • 1Filing of audited consolidated financial statements for USI, Inc. for the fiscal year ended December 31, 2025.
  • 2Filing of unaudited consolidated financial statements for USI, Inc. for the six months ended June 30, 2026.
  • 3Inclusion of unaudited pro forma combined financial statements reflecting the impact of the merger with USI Advantage Corp.
  • 4Pro forma statements present combined financial position as of June 30, 2026, and combined income statements for the six months ended June 30, 2026, and the year ended December 31, 2025.
  • 5These financial statements are being provided in connection with the previously announced merger of Aon North America, Inc. and USI Advantage Corp.
  • 6The filing incorporates the consent of Ernst & Young LLP, the independent auditor for USI.

Frequently Asked Questions

The primary purpose of this 8-K filing is to provide investors with the necessary financial statements of USI, Inc. and its subsidiaries, as well as pro forma combined financial information, in connection with Aon's previously announced merger with USI Advantage Corp.

This filing includes the audited consolidated financial statements of USI, Inc. and subsidiaries for the year ended December 31, 2025, and unaudited consolidated financial statements for the six months ended June 30, 2026. It also includes unaudited pro forma combined financial statements reflecting the merger.

No, the unaudited pro forma combined financial statements are for informational purposes only and are based on certain assumptions and estimates. They do not represent what the combined company's actual results would have been or project future results. They are intended to give investors a hypothetical view of the combined entity.

The Agreement and Plan of Merger was previously disclosed in Aon's Current Report on Form 8-K filed on August 31, 2026.