In January 2024, the Company entered into the HCSC transaction for a purchase price of approximately $3.3 billion cash, subject to applicable regulatory approvals and other customary closing conditions, including adjustments to align with the final balance sheet of the divested businesses. 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)	September 30, 2024		December 31, 2023
Cash and cash equivalents	$	1,249	$	467
Investments	1,614		1,438
Accounts receivable, net	1,532		1,122
Other assets, including Goodwill (1)	2,479		2,963
Total assets of businesses held for sale	6,874		5,990
Insurance and contractholder liabilities	1,568		1,636
All other liabilities	1,207		1,059
Total liabilities of businesses held for sale	$	2,775	$	2,695

(1) Includes Goodwill of $396 million as of September 30, 2024 and December 31, 2023.

In 2024 and 2023, the Company incurred transaction-related costs associated with the HCSC transaction. In 2023, the Company also incurred net costs mainly related to the sale of our international life, accident and supplemental benefits businesses ("Chubb transaction"). These costs incurred in both 2024 and 2023 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 $77 million pre-tax ($59 million after-tax) for the three months ended and $177 million pre-tax ($135 million after-tax) for the nine months ended September 30, 2024, compared with $13 million pre-tax ($9 million after-tax) for the three months ended and $20 million pre-tax ($15 million after-tax) for the nine months ended September 30, 2023.