Aon plc Announces Merger to Acquire USI Advantage; Files Financials

What Happened
Aon plc (AON) filed an 8‑K (Sept. 11, 2026) disclosing the Merger Agreement dated Aug. 30, 2026 under which Cortlandt Acquisition Corp. (Merger Sub) will merge into USI Advantage Corp., leaving USI Advantage as a direct, wholly‑owned subsidiary of Aon North America, Inc. The filing provides USI, Inc.’s audited consolidated financial statements for the year ended Dec. 31, 2025, unaudited consolidated financials for the six months ended June 30, 2026, and unaudited pro forma combined financial information reflecting the Merger and related transactions.

Key Details

• Merger Agreement dated August 30, 2026; previously disclosed in Aon’s Aug. 31, 2026 8‑K.
• Exhibit filings include audited USI consolidated financials for year ended Dec. 31, 2025 and unaudited six‑month statements as of June 30, 2026.
• Unaudited pro forma combined financial information (as of June 30, 2026 and for the six months ended June 30, 2026 and year ended Dec. 31, 2025) prepared to show the transaction effects as if effective on relevant dates.
• Ernst & Young LLP’s consent to the use of USI’s audit is filed as an exhibit; the pro forma information is prepared for informational purposes and is not a prediction of future results.

Why It Matters
This 8‑K gives investors the underlying audited and interim financials for USI and pro forma statements so shareholders can assess the financial impact of Aon’s transaction to bring USI Advantage into Aon North America. The pro forma figures provide a standardized view of what Aon’s combined financial position and results would have looked like on the stated dates, but the filing explicitly notes those figures are based on assumptions and are not guarantees of future performance.