SMITH SARAH G 4

What Happened

• Sarah G. Smith, a non‑employee director of Aon plc (AON), was granted 776 Class A Ordinary Shares as her annual director award on 2026-06-25. The filing shows 186.235 shares were withheld by the issuer to satisfy tax withholding obligations, a disposition valued at $58,841 (186.235 shares × $315.95).
• The award is subject to Irish-law nominal payment terms: the reporting person agreed to pay $0.01 per share issued (footnote F1). The withheld shares represent a tax-withholding disposition rather than an open-market sale (footnote F2).

Key Details

• Transaction date: 2026-06-25; Filing date: 2026-06-29 (filed on time).
• Award: 776 shares granted (transaction code A). Withholding: 186.235 shares disposed to cover taxes (transaction code F) at $315.95 per share, total ≈ $58,841.
• Acquisition price for awarded shares: nominal $0.01 per share per filing footnote.
• Shares owned after transaction: not specified in the provided filing summary.
• Footnotes: F1 = annual director grant; reporting person pays $0.01 nominal value per share. F2 = shares withheld by issuer to pay taxes.

Context

• This is a routine director equity award with a tax-withholding disposition — not an indicator of a voluntary sell by the director. Purchases are generally more informative; here the net effect is the director received equity but had a portion withheld for taxes.
• No 10% ownership or option exercise implications are indicated. The filing appears timely (within required Form 4 reporting window).