In January 2024, the Company entered into the HCSC transaction for a total purchase price of approximately $3.3 billion cash, subject to applicable regulatory approvals and other customary closing conditions. The transaction is expected to close in the first quarter of 2025.

The assets and liabilities of businesses held for sale were as follows:


(In millions)	March 31, 2024		December 31, 2023
Cash and cash equivalents	$	1,660	$	467
Investments	1,341		1,438
Accounts receivable, net	959		1,122
Other assets, including Goodwill (1)	2,394		2,963
Total assets of businesses held for sale	6,354		5,990
Insurance and contractholder liabilities	2,081		1,636
All other liabilities	1,134		1,059
Total liabilities of businesses held for sale	$	3,215	$	2,695

(1) Includes Goodwill of $396 million as of March 31, 2024 and December 31, 2023.

In 2024, the Company incurred costs related to the HCSC transaction. In 2023, the Company incurred net costs mainly related to the sale of our international life, accident and supplemental benefits businesses ("Chubb transaction"). These costs consisted primarily of certain projects to separate or integrate the Company's systems, products and services, fees for legal, advisory and other professional services and certain employment-related costs. These costs were $37 million pre-tax ($29 million after-tax) for the three months ended March 31, 2024 and $1 million pre-tax ($1 million after-tax) for the three months ended March 31, 2023.