Alight (ALIT) POS AM 8 May 23 Prospectus update (post-effective amendment) Financial data

Cover Page

Cover Page	12 Months Ended
	Dec. 31, 2022
Document Information [Line Items]
Document Type	POS AM
Amendment Flag	true
Entity Registrant Name	Alight, Inc. / Delaware
Entity Central Index Key	0001809104
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	86-1849232
Entity Address, Address Line One	4 Overlook Point
Entity Address, City or Town	Lincolnshire
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60069
City Area Code	224
Local Phone Number	737-7000
Entity Primary SIC Number	7389
Amendment Description	The registrant hereby amends this Registration Statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this Registration Statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933 or until this Registration Statement shall become effective on such date as the Securities and Exchange Commission, acting pursuant to said Section 8(a), may determine.
Business Contact [Member]
Document Information [Line Items]
Entity Address, Address Line One	4 Overlook Point
Entity Address, City or Town	Lincolnshire
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60069
City Area Code	224
Local Phone Number	737-7000
Contact Personnel Name	Martin T. Felli

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Current Assets
Cash and cash equivalents	$ 250	$ 372
Receivables, net	678	515
Other current assets	379	302
Total Current Assets Before Fiduciary Assets	1,307	1,189
Fiduciary assets	1,509	1,280
Total Current Assets	2,816	2,469
Goodwill	3,679	3,638
Intangible assets, net	3,872	4,170
Fixed assets, net	320	236
Deferred tax assets, net	6	3
Other assets	542	472
Total Assets	11,235	10,988
Current Liabilities
Accounts payable and accrued liabilities	508	406
Current portion of long-term debt, net	31	38
Other current liabilities	300	401
Total Current Liabilities Before Fiduciary Liabilities	839	845
Fiduciary liabilities	1,509	1,280
Total Current Liabilities	2,348	2,125
Deferred tax liabilities	60	36
Long-term debt, net	2,792	2,830
Long-term tax receivable agreement	568	581
Financial instruments	97	135
Other liabilities	281	353
Total Liabilities	6,146	6,060
Commitments and Contingencies (Note 20)
Stockholders' Equity
Treasury stock, at cost (1,506,385 shares and none at December 31, 2022 and 2021, respectively)	(12)
Additional paid-in-capital	4,514	4,228
Retained deficit	(158)	(96)
Accumulated other comprehensive income	95	8
Total Alight, Inc. Equity	4,439	4,140
Noncontrolling interest	650	788
Total Stockholders' Equity	5,089	4,928
Total Liabilities and Stockholders' Equity	$ 11,235	$ 10,988

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Treasury Stock, Shares	1,506,385	0
Class A Common Stock
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	478,340,245	464,103,972
Common stock, shares outstanding	478,340,245	464,103,972
Class B Common Stock
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	20,000,000	20,000,000
Common stock, shares issued	9,980,906	9,980,906
Common stock, shares outstanding	9,980,906	9,980,906
Class V Common Stock
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	175,000,000	175,000,000
Common stock, shares issued	63,481,465	77,459,687
Common stock, shares outstanding	63,481,465	77,459,687
Class Z Common Stock
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	12,900,000	12,900,000
Common stock, shares issued	5,595,577	5,595,577
Common stock, shares outstanding	5,595,577	5,595,577

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	6 Months Ended		12 Months Ended
	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2020
Revenue	$ 1,554		$ 3,132
Cost of services, exclusive of depreciation and amortization	1,001		2,080
Depreciation and amortization	21		56
Gross Profit	532		996
Operating Expenses
Selling, general and administrative	304		671
Depreciation and intangible amortization	163		339
Total operating expenses	467		1,010
Operating (Loss) Income	65		(14)
Other (Income) Expense
(Gain) Loss from change in fair value of financial instruments	65		(38)
(Gain) Loss from change in fair value of tax receivable agreement	(37)		(41)
Interest expense	57		122
Other (income) expense, net	3		(16)
Total other (income) expense, net	88		27
Loss Before Income Tax Expense (Benefit)	(23)		(41)
Income tax expense (benefit)	25		31
Net Loss	(48)		(72)
Net loss attributable to noncontrolling interests	(13)		(10)
Net (Loss) Income Attributable to Alight, Inc.	$ (35)		$ (62)
Earnings Per Share
Basic (net loss) earnings per share	$ (0.08)		$ (0.14)
Diluted (net loss) earnings per share	$ (0.08)		$ (0.14)
Other comprehensive income (loss), net of tax:
Change in fair value of derivatives	$ 9		$ 114
Foreign currency translation adjustments			(14)
Total other comprehensive income (loss), net of tax:	9		100
Comprehensive (Loss) Income Before Noncontrolling Interests	(39)		28
Comprehensive (loss) income attributable to noncontrolling interests	(12)		3
Comprehensive (Loss) Income Attributable to Alight, Inc.	$ (27)		$ 25
Alight Holdings
Revenue		$ 1,361		$ 2,728
Cost of services, exclusive of depreciation and amortization		888		1,829
Depreciation and amortization		38		65
Gross Profit		435		834
Operating Expenses
Selling, general and administrative		222		461
Depreciation and intangible amortization		111		226
Total operating expenses		333		687
Operating (Loss) Income		102		147
Other (Income) Expense
Interest expense		123		234
Other (income) expense, net		9		7
Total other (income) expense, net		132		241
Loss Before Income Tax Expense (Benefit)		(30)		(94)
Income tax expense (benefit)		(5)		9
Net Loss		(25)		(103)
Net (Loss) Income Attributable to Alight, Inc.		(25)		(103)
Other comprehensive income (loss), net of tax:
Change in fair value of derivatives		23		(25)
Foreign currency translation adjustments		8		8
Total other comprehensive income (loss), net of tax:		31		(17)
Comprehensive (Loss) Income Before Noncontrolling Interests		6		(120)
Comprehensive (Loss) Income Attributable to Alight, Inc.		$ 6		$ (120)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Millions	Total	Treasury	Additional Paid-in Capital	Retained Deficit	Accumulated Other Comprehensive Income (Loss)	Total Alight, Inc. Equity	Noncontrolling Interest
Balance at Jun. 30, 2021	$ 4,753		$ 4,014	$ (61)		$ 3,953	$ 800
Net loss	(48)			(35)		(35)	(13)
Other comprehensive income, net	9				$ 8	8	1
Warrant redemption	159		159			159
Distribution of equity	(1)		(1)			(1)
Share-based compensation expense	67		67			67
Shares vested, net of shares withheld in lieu of taxes	(11)		(11)			(11)
Balance at Dec. 31, 2021	4,928		4,228	(96)	8	4,140	788
Net loss	(72)			(62)		(62)	(10)
Other comprehensive income, net	100				87	87	13
Conversion of noncontrolling interest	(28)		113			113	(141)
Share-based compensation expense	181		181			181
Shares vested, net of shares withheld in lieu of taxes	(8)		(8)			(8)
Share repurchases	(12)	$ (12)				(12)
Balance at Dec. 31, 2022	$ 5,089	$ (12)	$ 4,514	$ (158)	$ 95	$ 4,439	$ 650

Consolidated Statements of Memb

Consolidated Statements of Members' Equity - USD ($) $ in Millions	Total	Accumulated Other Comprehensive (Loss) Income	Alight Holdings	Alight Holdings Common Class A Units	Alight Holdings Common Class A-1 Units	Alight Holdings Common Class B Units	Alight Holdings Accumulated Other Comprehensive (Loss) Income
Balance at Dec. 31, 2019	$ 805	$ (25)		$ 804	$ 15	$ 11
Balance, units at Dec. 31, 2019				123,700	1,683	1,107
Comprehensive (loss) income, net of tax			$ (120)	$ (102)	$ (1)		$ (17)
Distribution of members' equity			(3)	(3)
Restricted share units vested, net of units withheld in lieu of taxes			(1)		$ (1)
Restricted share units vested, net of units withheld in lieu of taxes, units					172	717
Share repurchases			(3)		$ (2)	$ (1)
Unit repurchases					(55)	(88)
Share-based compensation expense			5		$ 1	$ 4
Balance at Dec. 31, 2020	683	(42)		$ 699	$ 12	$ 14
Balance, units at Dec. 31, 2020				123,700	1,800	1,736
Comprehensive (loss) income, net of tax			6	$ (25)			$ 31
Restricted share units vested, net of units withheld in lieu of taxes			(1)		$ (1)
Restricted share units vested, net of units withheld in lieu of taxes, units					92	441
Share repurchases			(2)		$ (1)	$ (1)
Unit repurchases					(75)	(89)
Share-based compensation expense			$ 5		$ 1	$ 4
Balance at Jun. 30, 2021	$ 691	$ (11)		$ 674	$ 11	$ 17
Balance, units at Jun. 30, 2021				123,700	1,817	2,088

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	6 Months Ended		12 Months Ended
	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2020
Cash flows from operating activities
Net loss	$ (48)		$ (72)
Adjustments to reconcile net loss to net cash provided by (used for) operations:
Depreciation	31		79
Intangible amortization expense	153		316
Noncash lease expense	11		25
Financing fee and premium amortization	(2)		(2)
Share-based compensation expense	67		181
(Gain) loss from change in fair value of financial instruments	65		(38)
(Gain) Loss from change in fair value of tax receivable agreement	(37)		(41)
Release of unrecognized tax provision			(31)
Deferred tax expense (benefit)	(1)		26
Other	11		1
Change in assets and liabilities:
Receivables	(28)		(136)
Accounts payable and accrued liabilities	56		72
Other assets and liabilities	(222)		(94)
Cash provided by (used for) operating activities	57		286
Cash flows from investing activities
Acquisition of businesses, net of cash acquired	(1,793)		(87)
Capital expenditures	(59)		(148)
Cash used for investing activities	(1,852)		(235)
Cash flows from financing activities
Net increase (decrease) in fiduciary liabilities	266		229
Distributions of equity	(1)
Borrowings from banks	627		104
Financing fees	(8)		(3)
Repayments to banks	(120)		(141)
Principal payments on finance lease obligations	(14)		(30)
Tax payment for shares/units withheld in lieu of taxes	(11)		(8)
Deferred and contingent consideration payments	(2)		(85)
FTAC share redemptions	(142)
Proceeds related to FTAC investors	1,813
Repurchase of shares			(12)
Other financing activities	(8)
Cash provided by (used for) financing activities	2,400		54
Effect of exchange rate changes on cash, cash equivalents and restricted cash	11		2
Net increase (decrease) in cash, cash equivalents and restricted cash	616		107
Cash, cash equivalents and restricted cash at beginning of period	1,036		1,652
Cash, cash equivalents and restricted cash at end of period	1,652	$ 1,036	1,759
Supplemental disclosures:
Interest paid	64		126
Income taxes paid	8		17
Supplemental disclosure of non-cash financing activities:
Fixed asset additions acquired through finance leases	2		9
Right of use asset additions acquired through operating leases	2		$ 11
Alight Holdings
Cash flows from operating activities
Net loss		(25)		$ (103)
Adjustments to reconcile net loss to net cash provided by (used for) operations:
Depreciation		49		91
Intangible amortization expense		100		200
Noncash lease expense		10		30
Financing fee and premium amortization		9		20
Share-based compensation expense		5		5
Release of unrecognized tax provision		(1)
Deferred tax expense (benefit)		(1)
Other		1		11
Change in assets and liabilities:
Receivables		51		133
Accounts payable and accrued liabilities		(45)		(11)
Other assets and liabilities		(97)		(143)
Cash provided by (used for) operating activities		58		233
Cash flows from investing activities
Acquisition of businesses, net of cash acquired				(52)
Capital expenditures		(55)		(90)
Cash used for investing activities		(55)		(142)
Cash flows from financing activities
Net increase (decrease) in fiduciary liabilities		(15)		263
Borrowings from banks		110		779
Financing fees				(23)
Repayments to banks		(124)		(495)
Principal payments on finance lease obligations		(17)		(24)
Tax payment for shares/units withheld in lieu of taxes		(1)
Deferred and contingent consideration payments		(1)
Other financing activities		(16)		(37)
Cash provided by (used for) financing activities		(64)		463
Effect of exchange rate changes on cash, cash equivalents and restricted cash				(3)
Net increase (decrease) in cash, cash equivalents and restricted cash		(61)		551
Cash, cash equivalents and restricted cash at beginning of period	$ 1,475	1,536		985
Cash, cash equivalents and restricted cash at end of period		1,475		1,536
Supplemental disclosures:
Interest paid		112		210
Income taxes paid		5		19
Supplemental disclosure of non-cash financing activities:
Fixed asset additions acquired through finance leases		2		62
Right of use asset additions acquired through operating leases		$ 10		26
Non-cash fixed asset additions				$ 26

Basis of Presentation and Natur

Basis of Presentation and Nature of Business	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and Nature of Business	1. Basis of Presentation and Nature of Business Alight is defining the future of employee wellbeing through the power of our integrated health, wealth, wellbeing and payroll solutions powered by Alight Worklife ® ® On July 2, 2021 (the “Closing Date”), Alight Holding Company, LLC (the “Predecessor”) completed a business combination (the “Business Combination”) with a special purpose acquisition company. On the Closing Date, pursuant to the Business Combination Agreement, the special purpose acquisition company became a wholly owned subsidiary of Alight, Inc. (“Alight”, “the Company”, “we” “us” “our” or the “Successor”). As a result of the Business Combination, and by virtue of such series of mergers and related transactions, the combined company is now organized in an “Up-C” non-voting non-voting Basis of Presentation As a result of the prior year Business Combination, for accounting purposes, the Company is the acquirer and Alight Holdings is the acquiree and accounting predecessor. While the Closing Date was July 2, 2021, we determined the impact of one day would be immaterial to the results of operations. As such, we utilized July 1, 2021 as the date of the Business Combination for accounting purposes. Therefore, the financial statement presentation includes the financial statements of Alight Holdings as Predecessor for the periods prior to July 1, 2021 and the Company as Successor for the periods including and after July 1, 2021, including the consolidation of Alight Holdings. Nature of Business We are a leading cloud-based provider of integrated digital human capital and business solutions. We have an unwavering belief that a company’s success starts with its people, and our solutions connect human insights with technology. The Alight Worklife ® • Employer Solutions: AI-led ® • Professional Services:

Accounting Policies and Practic

Accounting Policies and Practices	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Accounting Policies and Practices	2. Accounting Policies and Practices Use of Estimates The preparation of the accompanying Consolidated Financial Statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of reserves and expenses. These estimates and assumptions are based on management’s best estimates and judgments. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment. Management believes its estimates to be reasonable given the current facts available. Management adjusts such estimates and assumptions when facts and circumstances dictate. Illiquid credit markets, volatile equity markets, and foreign currency exchange rate movements increase the uncertainty inherent in such estimates and assumptions. As future events and their effects cannot be predicted with certainty, actual results could differ significantly from these estimates. Changes in estimates resulting from continuing changes in the economic environment would, if applicable, be reflected in the financial statements in future periods. Concentration of Risk The Company has no significant off-balance Cash and Cash Equivalents Cash and cash equivalents include cash balances. At December 31, 2022 and December 31, 2021, Cash and cash equivalents totaled $250 million and $372 million, respectively, and none of the balances were restricted as to its use. Fiduciary Assets and Liabilities Some of the Company’s agreements require it to hold funds to pay certain obligations on behalf of its clients. Funds held on behalf of clients are segregated from Company funds, and their use is restricted to the payment of obligations on behalf of clients. There is typically a short period of time between when the Company receives funds and when it pays obligations on behalf of clients. These funds are recorded as Fiduciary assets with the related obligation recorded as Fiduciary liabilities in the Consolidated Balance Sheets. Our Fiduciary assets included cash of $1,509 million and $1,280 million at December 31, 2022 and December 31, 2021, respectively. Commissions Receivable Commissions receivable, which is recorded in Other current assets and Other assets in the Consolidated Balance Sheets, are contract assets that represent estimated variable consideration for commissions to be received from insurance carriers for performance obligations that have been satisfied. The current portion of Commissions receivable is expected to be received within one year, while the non-current Allowance for Expected Credit Losses The Company’s allowance for expected credit losses with respect to trade receivables and contract assets is based on a combination of factors, including evaluation of historical write-offs, current conditions and reasonable economic forecasts that affect collectability and other qualitative and quantitative analysis. Receivables, net included an allowance for expected credit losses of $9 million and $5 million at December 31, 2022 and December 31, 2021, respectively. Fixed Assets, Net The Company records fixed assets at cost. We compute depreciation and amortization using the straight-line method on the estimated useful lives of the assets, which are generally as follows: Asset Description Asset Life Capitalized software Lesser of the life of an associated license, or 4 to 7 years Leasehold improvements Lesser of estimated useful life or lease term, not to exceed 10 years Furniture, fixtures and equipment 4 to 10 years Computer equipment 4 to 6 years Goodwill and Intangible Assets, Net In applying the acquisition method of accounting for business combinations, amounts assigned to identifiable assets and liabilities acquired were based on estimated fair values as of the date of acquisition, with the remainder recorded as goodwill. Intangible assets are initially valued at fair value using generally accepted valuation methods appropriate for the type of intangible asset. Intangible assets with definite lives are amortized over their estimated useful lives and are reviewed for impairment if indicators of impairment arise. Goodwill is tested for impairment annually as of October 1, and whenever indicators of impairment arise. Derivatives The Company uses derivative financial instruments, such as interest rate swaps. Interest rate swaps are used to manage interest risk exposures and have been designated as cash flow hedges. The changes in the fair value of derivatives that qualify for hedge accounting as cash flow hedges are recorded in Accumulated other comprehensive income (loss). Amounts are reclassified from Accumulated other comprehensive income (loss) into earnings when the hedge exposure affects earnings. The Company discontinues hedge accounting prospectively when: (1) the derivative expires or is sold, terminated, or exercised; (2) the qualifying criteria are no longer met; or (3) management removes the designation of the hedging relationship. Foreign Currency Certain of the Company’s non-U.S. non-functional Share-Based Compensation Costs Share-based payments, including grants of restricted share units (“RSUs”) and performance-based restricted share units (“PRSUs”), for both the Predecessor and Successor periods, are measured based on their estimated grant date fair value. The Company recognizes compensation expense on a straight-line basis over the requisite service period for awards expected to ultimately vest. Forfeitures are estimated on the date of grant and revised if actual or expected forfeiture activity differs materially from original estimates. Earnings Per Share Basic earnings per share is calculated by dividing the net loss attributable to Alight, Inc. by the weighted average number of shares of Class A Common Stock issued and outstanding for the Successor period. The computation of diluted earnings per share reflects the potential dilution that could occur if dilutive securities and other contracts to issue shares were exercised or converted into shares or resulted in the issuance of shares that would then share in the net income of Alight, Inc. Warrants Warrant agreements related to warrants to purchase the Company’s Class A Common Stock were accounted for as liabilities at fair value within Financial instruments on the Consolidated Balance Sheets and were subject to remeasurement at each balance sheet date. Any change in fair value was recognized within the Consolidated Statements of Comprehensive Income (Loss). As of December 31, 2022 and 2021, all warrants were exercised or redeemed. Tax Receivable Agreement In connection with the Business Combination, we entered into a Tax Receivable Agreement (the “TRA”) with certain of our pre-Business Subsequent to the Business Combination, upon equity exchanges of the noncontrolling interests, the Company records obligations under the TRA at the gross undiscounted amount of the expected future payments as an increase to the liability with an offset to Additional paid-in-capital. Seller Earnouts Upon completion of the Business Combination, we executed a contingent consideration agreement (the “Seller Earnouts”) that results in the issuance of non-voting Class B-1 Class B-2 Noncontrolling Interest Noncontrolling interest represents the Company’s noncontrolling interest in consolidated subsidiaries which are not attributable, directly or indirectly, to the controlling Class A Common Stock ownership of the Company. Net (loss) income is reduced by the portion of net (loss) income that is attributable to noncontrolling interests. These noncontrolling interests are convertible into Class A Common Stock of the Company at the holder’s discretion. Income Taxes During the Predecessor periods, a portion of the Company’s earnings were subject to certain U.S. federal, state and foreign taxes. During the Successor period, the portion of earnings allocable to the Company is subject to corporate level tax rates at the U.S. federal, state and local levels. Therefore, the amount of income taxes recorded in the Predecessor periods is not representative of the expenses expected in the future. The Company accounts for income taxes pursuant to the asset and liability method which requires it to recognize current tax liabilities or receivables for the amount of taxes it estimates are payable or refundable for the current year, deferred tax assets and liabilities for the expected future tax consequences attributable to temporary differences between the financial statement carrying amounts and their respective tax bases of assets and liabilities and the expected benefits of net operating loss and credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period enacted. A valuation allowance is provided when it is more likely than not that a portion or all of a deferred tax asset will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income and the reversal of deferred tax liabilities during the period in which related temporary differences become deductible. The Company recognizes the benefits of tax return positions in the financial statements if it is “more-likely-than-not” more-likely-than-not

Revenue from Contracts with Cus

Revenue from Contracts with Customers	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Revenue from Contracts with Customers	3. Revenue from Contracts with Customers The majority of the Company’s revenue is highly recurring and is derived from contracts with customers to provide integrated, cloud-based human capital solutions that empower clients and their employees to manage their health, wealth and HR needs. The Company’s revenues are disaggregated by recurring and project revenues within each reportable segment. Recurring revenues are typically longer term in nature and more predictable on an annual basis, while project revenues consist of project work of a shorter duration. See Note 12 “Segment Reporting” for quantitative disclosures of recurring and project revenues by reportable segment. The Company’s reportable segments are Employer Solutions, Professional Services and Hosted Business. Employer Solutions are driven by our digital, software and AI-led ® Revenues are recognized when control of the promised services is transferred to the customer in the amount that best reflects the consideration to which the Company expects to be entitled in exchange for those services. The majority of the Company’s revenue is recognized over time as the customer simultaneously receives and consumes the benefits of our services. On occasions, we may be entitled to a fee based on achieving certain performance criteria or contract milestones. To the extent that we cannot estimate with reasonable assurance the likelihood that we will achieve the performance target, we will constrain this portion of the transaction price and recognize it when or as the uncertainty is resolved. Any taxes assessed on revenues relating to services provided to our clients are recorded on a net basis. All of the Company’s revenues are described in more detail below. Administrative Services We provide benefits, human resource and payroll administration services across all of our solutions, which are highly recurring. The Company’s contracts may include administration services across one or multiple solutions and typically have three These contracts typically consist of an implementation phase and an ongoing administration phase: Implementation phase set-up up-front Ongoing administration services phase on-boarding as-needed Our contracts with our clients specify the terms and conditions upon which the services are based. Fees for these services are primarily based on a contracted fee charged per participant per period (e.g., monthly or annually, as applicable). These contracts may also include fixed components, including lump-sum For Health Solutions administration services, each benefits cycle inclusive of the enrollment period represents a time increment under the series guidance and is a single performance obligation. Although ongoing fees are typically not payable until the commencement of the ongoing administrative phase, we begin transferring services to our customers approximately four months prior to payments being due as part of our annual enrollment services. Although our per-participant For all other benefits administration, human resources and payroll services where each month represents a distinct time increment under the series guidance, we allocate the transaction price to the month we are performing our services. Therefore, the amount recognized each month is the variable consideration related to that month plus any fixed monthly or annual fee, which is recognized on a straight-line basis. Revenue for these types of arrangements is therefore more consistent throughout the year. In the normal course of business, we enter into change orders or other contract modifications to add or modify services provided to the customer. We evaluate whether these modifications should be accounted for as separate contracts or a modification to an existing contract. To the extent that the modification changes a promise that forms part of the underlying series, the modification is not accounted for as a separate contract. Other Contracts In addition to the ongoing administration services, the Company also has services across all solutions that represent separate performance obligations and that are often shorter in duration, such as our cloud deployment services, cloud advisory services, participant financial advisory services, and enrollment services not bundled with ongoing administration services. Fee arrangements can be in the form of fixed-fee, time-and-materials, Services may represent stand-ready obligations that meet the series provision, in which case all variable consideration is allocated to each distinct time increment. Other services are recognized over-time based on a method that faithfully depicts the transfer of value to the customer, which may be based on the value of labor hours worked or time elapsed, depending on the facts and circumstances. The majority of the fees for enrollment services not bundled with ongoing administration services may be in the form of commissions received from insurance carriers for policy placement and are variable in nature. These annual enrollment services include both employer-sponsored arrangements that place both retiree Medicare coverage and voluntary benefits and direct-to-consumer direct-to-consumer As it relates to the direct-to For both the employer-sponsored and direct-to-customer A portion of the Company’s revenue is subscription-based where monthly fees are paid to the Company. The Company receives these fees from insurance carriers and are priced based on a per-employee, per-month The Company has elected to apply practical expedients to not disclose the revenue related to unsatisfied performance obligations if (1) the contract has an original duration of one year or less, or (2) the variable consideration is allocated entirely to an unsatisfied performance obligation which is recognized as a series of distinct goods and services that form a single performance obligation. Contract Costs Costs to obtain a Contract The Company capitalizes incremental costs to obtain a contract with a customer that are expected to be recovered. Assets recognized for the costs to obtain a contract, which primarily includes sales commissions paid in relation to the initial contract, are amortized over the expected life of the underlying customer relationships, which is 7 years for our payroll and cloud solutions and 15 years for all of our other solutions. For situations where the duration of the contract is 1 year or less, the Company has applied a practical expedient and recognized the costs of obtaining a contract as an expense when incurred. These costs are recorded in Cost of services, exclusive of depreciation and amortization in the Consolidated Statements of Comprehensive Income (Loss). Costs to fulfill a Contract The Company capitalizes costs to fulfill contracts which includes highly customized implementation efforts to set up clients and their human resource, payroll or benefit programs. Assets recognized for the costs to fulfill a contract are amortized on a systematic basis over the expected life of the underlying customer relationships, which is 7 years for our payroll and cloud solutions and 15 years for all of our other solutions. Amortization for all contracts costs is recorded in Cost of services, exclusive of depreciation and amortization in the Consolidated Statements of Comprehensive Income (Loss) (see Note 5 “Other Financial Data”).

Acquisitions

Acquisitions	12 Months Ended
	Dec. 31, 2022
Business Combinations [Abstract]
Acquisitions	4. Acquisitions 2022 Acquisition In December 2022, the Company completed the acquisition of ReedGroup for a preliminary purchase price of approximately $87 million, net of cash acquired. This acquisition was not material to the Company’s results of operations, financial position, or cash flows. The Company accounted for the acquisition as a business combination under Accounting Standards Codification Topic 805, Business Combinations (“ASC 805”). The goodwill identified by this acquisition is primarily attributed to the synergies that are expected to be realized as well as intangible assets that do not qualify for separate recognition, such as assembled workforce. None of the goodwill is expected to be deductible for income tax purposes. The preliminary purchase price allocation was based upon a preliminary valuation, and the Company’s estimates and assumptions are subject to change within the measurement period (not to exceed twelve months following the acquisition date). Upon completion of this acquisition, the business is now wholly-owned by the Company and will be included within the Employer Solutions segment. 2021 Acquisitions Alight Business Combination On July 2, 2021, the Company completed the Business Combination for consideration transferred of approximately $5.0 billion. The Business Combination was accounted for using the acquisition method under ASC 805, which requires, among other things, that most assets acquired and liabilities assumed be recognized at their fair values as of the acquisition date. The final consideration and allocation of the purchase price to the fair value of the combined assets acquired and liabilities assumed is presented below. On the Closing Date, the Company paid $36 million of deferred underwriting costs related to FTAC’s initial public offering and $37 million of fees related to the private placement transaction, which were treated as a reduction of equity. Approximately $21 million of the Company’s acquisition-related costs were paid on the Closing Date. Additionally, $39 million of seller transaction costs were paid on the Closing Date, including $36 million in advisory and investment banker fees that were contingent upon the consummation of the Business Combination. As these fees are considered success fees in nature, they are considered to have been incurred “on the line”, and therefore, were not recognized in the Consolidated Statements of Comprehensive Income (Loss) in either the Predecessor or Successor periods. On the Closing Date, approximately $36 million of certain executive compensation-related expenses that were contingent upon the closing of the Business Combination were triggered. As these expenses were contingent upon the change-in-control The following table summarizes the final consideration transferred (in millions): Cash consideration to prior equityholders (1) $ 1,055 Repayment of debt 1,814 Total cash consideration $ 2,869 Continuing unitholders rollover equity into the Company (2) 1,414 Contingent consideration—Tax Receivable Agreement (3) 610 Contingent consideration—Seller Earnouts (3) 109 Total consideration transferred $ 5,002 Noncontrolling interest (4) $ 799 (1) Includes cash consideration paid to reimburse seller for certain transaction expenses. (2) The Company issued approximately 141 million shares of Class A Common Stock that had a total fair value of approximately $1.4 billion based on the price of $10 per share on July 2, 2021, the acquisition date. (3) The TRA and Seller Earnouts represent liability classified contingent consideration. Refer to Note 9 “Stockholders’ and Members’ Equity”, Note 14 “Financial Instruments” and Note 15 “Tax Receivable Agreement” to our consolidated financial statements included in this Annual Report on Form 10-K (4) The fair value of the noncontrolling interest is based on the fair value of acquired business, which was determined based on the price of the Company’s Class A Common Stock at the July 2, 2021 Closing Date, plus the contingent consideration related to the Seller Earnouts. The noncontrolling interest is exchangeable for Class A Common Stock at the option of the holder. Refer to Note 9 “Stockholders’ and Members’ Equity” to our consolidated financial statements included in this Annual Report on Form 10-K The following table summarizes the final purchase price allocation (in millions): Cash and cash equivalents $ 460 Receivables 484 Fiduciary assets 1,015 Other current assets 162 Fixed assets 205 Other assets 425 Accounts payable and accrued liabilities (327 ) Fiduciary liabilities (1,015 ) Other current liabilities (291 ) Debt assumed (2,370 ) Deferred tax liabilities (3 ) Other liabilities (396 ) Intangible assets 4,078 Total identifiable net assets $ 2,427 Goodwill $ 3,374 Measurement Period Adjustments During the first half of 2022, the Company recorded measurement period adjustments to its initial allocation of purchase price as a result of ongoing valuation procedures on assets acquired and liabilities assumed, including (i) a decrease in Receivables of $2 million, (ii) a decrease in Other current liabilities of $2 million, (iii) a decrease in consideration transferred of $8 million due to an updated TRA valuation, and (iv) a decrease of $1 million in noncontrolling interest due to the change in consideration transferred. The impact of these measurement period adjustments on the Consolidated Statements of Comprehensive Income (Loss) was not material. Intangible Assets Intangible assets were identified that met either the separability criterion or the contractual-legal criterion described in ASC 805. The trade name intangible asset represents the corporate Alight tradename, which was valued using the relief-from-royalty method. The technology related intangible assets represent software developed by Alight Holdings to differentiate its product/service offerings for its customers, valued using the relief-from-royalty method. The customer-related and contract-based intangible assets represent strong, long-term relationships with customers, valued using the multi-period excess earnings method. The values allocated to identifiable intangible assets and their estimated useful lives are as follows: Fair value Useful life Identifiable intangible assets (in millions) (in years) Definite lived trade names $ 400 15 Technology related intangibles $ 222 6 Customer-related and contract-based intangibles $ 3,456 15 Goodwill Approximately $3.4 billion has been allocated to goodwill following the closing of the Business Combination. Goodwill represents the excess of the gross consideration transferred over the fair value of the underlying net tangible and identifiable definite-lived intangible assets acquired. Qualitative factors that contribute to the recognition of goodwill include certain intangible assets that are not recognized as separate identifiable intangible assets apart from goodwill, including assembled workforce and expected future market conditions. Of the goodwill established, $1.6 billion was tax deductible. Retiree Health Exchange On October 1, 2021, the Company completed the acquisition of AON Retiree Health Exchange, Inc., a retiree health exchange, for consideration transferred of approximately $199 million. The acquisition was accounted for using the acquisition method under ASC 805, which requires, among other things, that most assets acquired and liabilities assumed be recognized at their fair values as of the acquisition date. The consideration and allocation of the purchase price to the fair value of the combined assets acquired and liabilities assumed is presented below. The following table summarizes the purchase price allocation (in millions): Receivables $ 1 Other current assets 29 Deferred tax assets 1 Accounts payable and accrued liabilities (13 ) Intangible assets 104 Fair value of net assets acquired and liabilities assumed 122 Goodwill 77 Total consideration $ 199 Measurement Period Adjustments During the third quarter of 2022, the Company recorded a measurement period adjustment to its initial allocation of purchase price as a result of ongoing valuation procedures on assets acquired and liabilities assumed of an increase of $1 million to deferred tax assets. There was no impact on the Consolidated Statements of Comprehensive Income (Loss) from this measurement period adjustment. Intangible Assets and Goodwill Intangible assets include customer-related and contract-based intangibles and technology with estimated useful lives of 13 years and 5 years, respectively. Approximately $77 million has been allocated to goodwill, all of which was tax deductible. Other Acquisitions The Company also completed one acquisition during the year ended December 31, 2021. The acquisition was not material to the Company’s results of operations, financial position, or cash flows. The Company accounted for the acquisition as a business combination under ASC 805. The goodwill identified by this acquisition is primarily attributed to the synergies that are expected to be realized as well as intangible assets that do not qualify for separate recognition, such as assembled workforce. Goodwill is not amortized and is deductible for tax purposes. Upon completion of this acquisition, the business is now wholly-owned by the Company.

Other Financial Data

Other Financial Data	12 Months Ended
	Dec. 31, 2022
Other Financial Data [Abstract]
Other Financial Data	5. Other Financial Data Consolidated Balance Sheets Information Receivables, net The components of Receivables, net are as follows (in millions): December 31, December 31, Billed and unbilled receivables $ 687 $ 520 Allowance for expected credit losses (9 ) (5 ) Balance at end of period $ 678 $ 515 As a result of the prior year Business Combination, all receivables acquired were recorded at fair value and allowance for expected credit losses previously recorded by the Predecessor were reduced to zero as of July 1, 2021 (see Note 1 “Basis of Presentation and Nature of Business”). The Company has not experienced significant write-downs in its receivable balances. Other current assets The components of Other current assets are as follows (in millions): December 31, 2022 December 31, 2021 Deferred project costs $ 43 $ 39 Prepaid expenses 68 66 Commissions receivable 149 148 Other 119 49 Total $ 379 $ 302 Other assets The components of Other assets are as follows (in millions): December 31, 2022 December 31, 2021 Deferred project costs $ 342 $ 274 Operating lease right of use asset 86 120 Commissions receivable 28 34 Other 86 44 Total $ 542 $ 472 The current and non-current The current portion of the commissions receivable balance as of December 31, 2021 includes commission receivables related to the Retiree Health acquisition completed during the fourth quarter of 2021. Other current assets and Other assets include the fair value of outstanding derivative instruments related to interest rate swaps. The balance in O ther cur Other See Note 19 “Lease Obligations” for further information regarding the Operating lease right of use assets recorded as of December 31, 2022 and 2021. Fixed assets, net The components of Fixed assets, net are as follows (in millions): December 31, 2022 December 31, 2021 Capitalized software $ 183 $ 55 Leasehold improvements 42 40 Computer equipment 116 102 Furniture, fixtures and equipment 12 12 Construction in progress 73 58 Total Fixed assets, gross 426 267 Less: Accumulated depreciation 106 31 Fixed assets, net $ 320 $ 236 As a result of the prior year Business Combination, all fixed assets acquired were recorded at fair value and accumulated depreciation previously recorded by the Predecessor was reduced to zero as of July 1, 2021 (see Note 1 “Basis of Presentation and Nature of Business”). In addition, as part of the purchase price accounting for the Business Combination, Capitalized software related to internally developed software in-service Included in Computer equipment are assets under finance leases. The balances as of December 31, 2022 and 2021, net of accumulated depreciation related to these assets, were $46 million and $62 million, respectively. Other current liabilities The components of Other current liabilities are as follows (in millions): December 31, 2022 December 31, 2021 Deferred revenue $ 141 $ 148 Operating lease liabilities 34 44 Finance lease liabilities 25 27 Other 100 182 Total $ 300 $ 401 Other liabilities The components of Other liabilities are as follows (in millions): December 31, 2022 December 31, 2021 Deferred revenue $ 93 $ 55 Operating lease liabilities 103 139 Finance lease liabilities 18 34 Unrecognized tax positions 13 44 Other 54 81 Total $ 281 $ 353 The current and non-current Other current liabilities as of December 31, 2021 includes a deferred consideration payment of $83 million related to an acquisition completed in the fourth quarter of 2021. As of December 31, 2022 the current and non-current Other current liabilities and Other liabilities include the fair value of outstanding derivative instruments related to interest rate swaps. There were no interest rate swaps recorded in Other current liabilities or Other liabilities as of December 31, 2022. The balances in Other current liabilities Other liabilities

Goodwill and Intangible Assets,

Goodwill and Intangible Assets, Net	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets, Net	6. Goodwill and Intangible assets, net The changes in the net carrying amount of goodwill are as follows (in millions): Employer Professional Total Balance as of December 31, 2021 $ 3,564 74 3,638 Acquisitions (1) 44 — 44 Foreign currency translation (2 ) (1 ) (3 ) Balance as of December 31, 2022 $ 3,606 73 3,679 (1) Amounts relate to the 2022 Acquisition and measurement period adjustments related to prior year acquisitions. See Note 4 “Acquisitions” for more information. Goodwill for each reporting unit is tested for impairment annually during the fourth quarter, or more frequently if there are indicators that a reporting unit may be impaired. Accounting Standard Codification 350, Intangibles and Other (“ASC 350”) states that an optional qualitative impairment assessment can be performed to determine whether an impairment is more likely than not by considering various factors such as macroeconomic and industry trends, reporting unit performance and overall business changes. If inconclusive evidence results from the qualitative impairment test, a quantitative assessment is performed where the Company determines the fair value of the reporting units by using a combination of the present value of expected future cash flows and a market approach based on earnings multiple data from peer companies using unobservable level 3 inputs. If an impairment is identified, an impairment is recorded by the amount that the carrying value exceeds the fair value for each reporting unit. While the future cash flows are consistent with those that are used in our internal planning process inclusive of long-term growth assumptions, estimating cash flows requires significant judgment. Future changes to our projected cash flows can vary from the cash flows eventually realized, which may have a material impact on the outcomes of future goodwill impairment tests. The Company uses a weighted average cost of capital that represents the blended average required rate of return for equity and debt capital based on observed market return data and company specific risk factors. During the fourth quarter of 2022, the Company performed a quantitative assessment in accordance with ASC 350. We evaluated the potential for goodwill impairment by considering macroeconomic conditions, industry and market conditions, cost factors, both current and future expected financial performance, and relevant entity-specific events for each of the reporting units. We also considered our overall market performance discretely as well as in relation to our peers. We utilized a discount rate of 11.0% and a long-term growth rate of 3.5% consistently across all reporting units in the determination of the reporting unit fair value. Other significant assumptions utilized included the Company’s projections of expected future revenues and EBITDA margin, which is defined as earnings before interest, taxes, depreciation and intangible amortization as a percentage of revenue. The Company determined the fair value for each reporting unit exceeded the carrying value as of October 1, 2022, and therefore, goodwill was not impaired. Based on the results of the Company’s quantitative assessment, the fair value of the Health Solutions, Wealth Solutions, Cloud Services and Professional Services reporting units exceeded their carrying values by less than 1%, 6%, 1%, and 29%, respectively. A hypothetical 25-basis 50-basis Subsequent to our annual impairment test and until the end of the reporting period, we evaluated changes in macroeconomic conditions, industry and market conditions and determined that these factors were broadly consistent with those that existed as of our annual impairment test date. As such, we determined that no additional goodwill impairment testing was warranted, and goodwill remained recoverable as of December 31, 2022. At December 31, 2022, our reporting units has the following amounts of goodwill: Health Solutions, Wealth Solutions, Cloud Services and Professional Services had $3,075 million, $127 million, $404 million and $73 million, respectively. Intangible assets by asset class are as follows (in millions): December 31, 2022 December 31, 2021 Gross Accumulated Net Gross Accumulated Net Intangible assets: Customer-related and contract based intangibles $ 3,670 $ 364 $ 3,306 $ 3,662 $ 119 $ 3,543 Technology related intangibles 263 63 200 254 20 234 Trade name (finite life) 408 42 366 407 14 393 Total $ 4,341 $ 469 $ 3,872 $ 4,323 $ 153 $ 4,170 The net carrying amount of Intangible assets as of December 31, 2022 includes customer-related and contract based identifiable intangible assets, technology related intangible assets and trade name intangible assets. Amortization expense from finite-lived intangible assets for the Successor year ended December 31, 2022, the six months ended December 31, 2021, and the Predecessor six months ended June 30, 2021 and year ended December 31, 2020 was $316 million, $153 million, $100 million, $200 million, respectively, which was recorded in Depreciation and intangible amortization in the Consolidated Statements of Comprehensive Income (Loss). The following table reflects intangible asset net carrying amount and weighted average remaining useful lives as of December 31, 2022 (in millions, except for years): Net Weighted-Average Useful Lives Intangible assets at December 31, 2022: Customer-related and contract-based intangibles $ 3,306 13.5 Technology-related intangibles 200 4.5 Trade name (finite life) 366 13.3 Total $ 3,872 Subsequent to December 31, 2022, the annual amortization expense is expected to be as follows (in millions): Customer-Related Technology Trade 2023 $ 246 $ 45 $ 29 2024 246 45 29 2025 246 45 28 2026 246 44 27 2027 246 21 27 Thereafter 2,076 — 226 Total amortization expense $ 3,306 $ 200 $ 366

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	7. Income Taxes Provision for Income Taxes (Loss) income before income tax expense (benefit) consists of the following (in millions): Successor Predecessor Year Ended Six Months Six Months Year Ended, (Loss) income before income tax expense (benefit) U.S. (loss) income $ (27 ) $ (14 ) $ (28 ) $ (88 ) Non-U.S. (14 ) (9 ) (2 ) (6 ) Total $ (41 ) $ (23 ) $ (30 ) $ (94 ) (Loss) income before income tax expense (benefit) shown above is based on the location of the business unit to which such earnings are attributable for tax purposes. In addition, because the earnings shown above may in some cases be subject to taxation in more than one country, the income tax provision shown below as federal, state, or foreign may not correspond to the geographic attribution of the earnings. The provision for income tax consists of the following (in millions): Successor Predecessor Year Ended Six Months Six Months Year Ended, Income tax expense (benefit): Current: Federal $ (10 ) $ 17 $ 1 $ — State 5 3 — — Foreign 10 6 (5 ) 9 Total current tax expense (benefit) $ 5 $ 26 $ (4 ) $ 9 Deferred tax expense (benefit): Federal $ 18 $ — $ — $ (1 ) State 6 — — 1 Foreign 2 (1 ) (1 ) — Total deferred tax (benefit) expense $ 26 $ (1 ) $ (1 ) $ — Total income tax expense (benefit) $ 31 $ 25 $ (5 ) $ 9 Effective Tax Rate Reconciliation The reconciliation of the effective tax rate for all periods presented is as follows (in millions): Successor Predecessor Year Ended Six Months Ended Six Months Ended Year Ended 2022 2021 2021 2020 Amount % Amount % Amount % Amount % (Loss) income before income tax expense (benefit) $ (41 ) $ (23 ) $ (30 ) $ (94 ) Provision for income taxes at the statutory rate $ (9 ) 21 % $ (5 ) 21 % $ — — % $ — — State income taxes, net of federal benefit 3 (7 )% 3 (12 )% — — % 1 — Jurisdictional rate differences 8 (20 )% (11 ) 49 % 1 (3 )% 9 (11 )% Changes in valuation allowances 39 (95 )% 23 (100 )% (2 ) 6 % — — Benefit of income not allocated to the Company 6 (14 )% 1 (4 )% — — — — Income in separate U.S. tax consolidations 15 (37 )% 16 (68 )% — — — — Non-deductible 4 (9 )% 8 (35 )% (2 ) 6 % — — Tax credits (7 ) 17 % (4 ) 19 % — — — — Change in uncertain tax positions (28 ) 68 % (5 ) 24 % — — — — Other — — % (1 ) (3 )% (2 ) 7 % (1 ) 1 % Income tax expense (benefit) $ 31 (76 )% $ 25 (109 )% $ (5 ) 16 % $ 9 (10 )% The Company’s effective tax rate for the Successor year ended December 31, 2022 and six months ended December 31, 2021 was (76%) and (109%), respectively. The Company’s effective tax rate for the Predecessor six months ended June 30, 2021 and year ended December 31, 2020 was 16% and (10)%, respectively. The Company’s income tax expense varies from the expense that would be expected based on statutory rates due principally to its organizational structure. Prior to the Business Combination, Alight Holdings operated as a U.S. Partnership which generally is not subject to federal and state income taxes. Subsequent to the Business Combination, the Company’s effective tax rate differs from the U.S.’s statutory rate primarily due to foreign rate differences, valuation allowances, separate entity corporate taxes, changes in statutory reserves, and the noncontrolling interest associated with the portion of Alight Holdings income not allocable to the Company. The Company is taxed as a corporation and is subject to corporate federal, state, and local taxes on the income allocated to it from Alight Holdings, based upon the Company’s economic interest in Alight Holdings, and any stand-alone income or loss generated by the Company. Alight Holdings and certain subsidiaries combine to form a single entity taxable as a partnership for U.S. federal and most applicable state and local income tax purposes. As such, Alight Holdings is not subject to U.S. federal and certain state and local income taxes. The partners of Alight Holdings, including the Company, are liable for federal, state, and local income taxes based on their allocable share of Alight Holdings’ pass-through taxable income, which includes income of Alight Holdings’ subsidiaries that are treated as disregarded entities separate from Alight Holdings for income tax purposes. The effective tax rate for the Successor year ended December 31, 2022 is lower than the 21% U.S. statutory corporate income tax rate primarily due to the structure after the Business Combination and the recognition of expenses which are not deductible for income tax purposes. Deferred Income Taxes The components of the Company’s deferred tax assets and liabilities are as follows (in millions): Successor December 31, December 31, Deferred tax assets: Employee benefit plans $ 3 $ 2 Interest expense carryforward 55 13 Other credits 39 39 Tax receivable agreement 72 64 Other accrued expenses — 10 Seller Earnouts 11 35 Fixed assets — 2 Intangible assets — — Net operating losses 213 313 Other 5 4 Total 398 482 Valuation allowance on deferred tax assets (127 ) (226 ) Total $ 271 $ 256 Deferred tax liabilities: Intangible assets $ (32 ) $ (33 ) Investment in partnership (254 ) (246 ) Interest rate swap (30 ) — Other (9 ) (10 ) Total $ (325 ) $ (289 ) Net deferred tax (liability) asset $ (54 ) $ (33 ) As a result of the Business Combination, the Company established a deferred tax asset for the value of certain tax loss and credit carryforward attributes of the merged entities. In addition, the Company established a deferred tax liability to account for the difference between the Company’s book and tax basis in its investment in Alight Holdings. The Company also has historically maintained deferred tax assets on certain tax loss carryforwards in non-U.S. In assessing the realizability of deferred tax assets, the Company considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized and adjusts the valuation allowance accordingly. Considerations with respect to the realizability of deferred tax assets include the period of expiration, historical earnings, and future sources of taxable income by jurisdiction to which the tax asset relates. Management judgment is required in determining the assumptions and estimates related to the amount and timing of future taxable income. The Company maintains valuation allowances with regard to the tax benefits of certain net operating losses and other deferred tax assets, and periodically assesses the adequacy thereof. Valuation allowances decreased by $99 million as of December 31, 2022, as compared to the prior year. The change is primarily attributable to acquired net operating losses and other deferred tax assets, as well as the effect of rate changes in foreign jurisdictions. As of December 31, 2022 and 2021, the Company had U.S. and foreign net operating losses (“NOLs”) of $213 million and $313 million, respectively. The material jurisdictions for the NOLs are the United States and United Kingdom and can be carried forward indefinitely. Uncertain Tax Positions The following is a reconciliation of the Company’s beginning and ending amount of uncertain tax positions (in millions): Balance at January 1, 2021 (Predecessor) $ 34 Additions for tax positions of prior years 1 Balance at June 30, 2021 (Predecessor) $ 35 Balance at July 1, 2021 (Successor) 35 Lapse of statute of limitations (5 ) Balance at December 31, 2021 (Successor) $ 30 Lapse of statute of limitations (22 ) Balance at December 31, 2022 (Successor) $ 8 The Company’s liability for uncertain tax positions as of December 31, 2022 and 2021 includes $8 million and $27 million, respectively, related to amounts that would impact the effective tax rate if recognized. The Company records interest and penalties related to uncertain tax positions in its provision for income taxes. The Company accrued potential interest and penalties of $6 million and $17 million as of December 31, 2022 and 2021, respectively. The Company and its subsidiaries file income tax returns in their respective jurisdictions. The Company has substantially concluded all U.S. federal income tax matters for years through 2018. The Company has concluded income tax examinations in its primary non-U.S.

Debt

Debt	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Debt	8. Debt Debt outstanding consisted of the following (in millions): Maturity Date December 31, December 31, Term Loan May 1, 2024 $ 65 $ 72 Term Loan, Amended October 31, 2026 — 1,958 Term Loan, Third Incremental (1) August 31, 2028 — 517 Term Loan, B-1 (2) August 31, 2028 2,448 — Secured Senior Notes June 1, 2025 310 314 $294 million Revolving Credit Facility, Amended August 31, 2026 — — Other June 30, 2022 — 7 Total debt, net 2,823 2,868 Less: current portion of long-term debt, net (31 ) (38 ) Total long-term debt, net $ 2,792 $ 2,830 (1) The net balance for the Third Incremental Term Loan at December 31, 2021 includes unamortized debt issuance costs of $6 million. (2) The net balance for the B-1 Purchase Accounting As part of purchase accounting for the prior year Business Combination, the debt obligations assumed were recorded at fair value, under ASC 805, which resulted in an aggregate increase in the debt liability of $60 million. The fair value increase is being amortized over the respective terms of the debt obligations and is recorded in Interest expense on the Consolidated Statements of Comprehensive Income (Loss). Term Loan In May 2017, the Company entered into a 7-year 50 “B-1 Interest rates on the original Term Loan borrowings are based on the London Interbank Offered Rate (“LIBOR”) plus a margin based on defined ratios ( 275 300 1-month B-1 300 During the Successor year ended and six months ended December 31, 2022 and December 31, 2021, respectively, and the Predecessor six months and year ended June 30, 2021 and December 31, 2020, respectively, the Company made total principal payments of $31 million, $571 million, $13 million, and $298 million, respectively. The Company utilized swap agreements to fix a portion of the floating interest rates through December 2026 (see Note 13 “Derivative Financial Instruments”). Secured Senior Notes During May 2020, the Company issued $300 million of Secured Senior Notes. These Secured Senior Notes have a maturity date of June 1, 2025 and accrue interest at a fixed rate of 5.75% per annum, payable semi-annually on June 1 and December 1 of each year, beginning on December 1, 2020. Unsecured Senior Notes In May 2017, the Company issued $500 million of Initial Unsecured Senior Notes. During November 2017, July 2019, and August 2020, the Company issued additional Unsecured Senior Notes under identical terms as the Initial Unsecured Senior Notes for $180 million, $280 million, and $270 million, respectively (collectively “Unsecured Senior Notes”). The Unsecured Senior Notes had a maturity date of June 1, 2025 and accrue interest at a fixed rate of 6.750% per annum, payable semi-annually on June 1 and December 1 of each year. As part of the consideration transferred in the Business Combination, the Unsecured Senior Notes were fully redeemed. Revolving Credit Facility In May 2017, the Company entered into a 5-year As part of the acquisition of NGA Human Resources (“NGA HR”) during the year ended December 31, 2019, the Company acquired a revolving credit facility of approximately $20 million secured on the accounts receivable balance of NGA HR. During the year ended December 31, 2022, the Company made principal payments of $110 million, offset by borrowings of $104 million. Interest was calculated based on an applicable reference rate plus a margin. The facility was terminated on June 29, 2022, with all borrowings and associated interest repaid at that time. Financing Fees, Premiums and Interest Expense The Company capitalized financing fees and premiums related to the Term Loan, Revolver and Secured Senior Notes issued. These financing fees and premiums were recorded as an offset to the aggregate debt balances and are being amortized over the respective loan terms. Total interest expense related to the debt instruments for the Successor year and six months ended December 31, 2022 and December 31, 2021, respectively, and the Predecessor six months and year ended June 30, 2021 and December 31, 2020, respectively, was $138 million, $53 million, $105 million, $204 million, respectively. This included amortization of financing fees of $3 million and $2 million benefits for the Successor year and six months ended December 31, 2022 and December 31, 2021, respectively, and an expense of approximately $8 million and $17 million for the Predecessor six months and year ended June 30, 2021 and December 31, 2020, respectively. Interest expense is recorded in Interest expense in the Consolidated Statements of Comprehensive Income (Loss). Principal Payments Aggregate contractual principal payments as of December 31, 2022 are as follows (in millions): 2023 $ 31 2024 83 2025 325 2026 25 2027 25 Thereafter 2,331 Total payments $ 2,820

Stockholders' and Members' Equi

Stockholders' and Members' Equity	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Stockholders' and Members' Equity	9. Stockholders’ and Members’ Equity Predecessor Equity Class A Common Units There were no grants of Class A common units during the six months ended June 30, 2021 or the years ended December 31, 2020. Each holder of Class A common units is entitled to one vote per unit. Class A-1 During the six months ended June 30, 2021, the Company granted 643 Restricted Class A-1 Class A-1 Class A-1 Class B Common Units During the six months ended June 30, 2021 there were no grants of Class B common units, and during the year ended December 31, 2020, the Company granted 7,459 and 2,587 units, respectively. Holders of Class B common units are not entitled to voting rights. Successor Equity Preferred Stock Upon the Closing of the Business Combination, 1,000,000 preferred shares, par value $0.0001, were authorized. There are no preferred shares issued and outstanding as of December 31, 2022. Class A Common Stock As of December 31, 2022, 478,340,245 Class A common shares, including 7,583,284 of unvested Class A common shares, were legally issued and outstanding, par value $0.0001. Holders of Class A Common Shares are entitled to one vote per share, and together with the holders of shares of Class B Common Stock, will participate ratably in any dividends that may be declared by the Company’s Board. Class B Common Stock Upon the Closing of the Business Combination, the Seller Earnouts resulted in the issuance of a total of 14,999,998 Class B instruments (including 797,386 Unvested Class B common shares related to employee compensation) to the equityholders of the Predecessor. The equityholders of the Predecessor that exchanged their Predecessor Class A units for Alight Class A common shares in the Business Combination received Class B common shares, and the equityholders of the Predecessor that continue to hold Class A units of Alight Holdings (“Continuing Unitholders”) received Class B common units of Alight Holdings. The Class B Common Stock and Class B common units are not entitled to a vote and accrue dividends equal to amounts declared per corresponding Class A common share and Class A unit; however, such dividends are paid if and when such Class B share or Class B unit converts into a Class A share or Class A unit. If any of the Class B common shares or Class B common units do not vest on or before the seventh anniversary of the Closing Date, such shares or units will be automatically forfeited and cancelled for no consideration and will not be entitled to receive any cumulative dividend payments. These Class B instruments (excluding the Unvested B common shares related to employee compensation) are liability classified; refer to Note 14 “Financial Instruments” to our consolidated financial statements included in this Annual Report on Form 10-K As further described below, there are two series of Class B instruments outstanding. Class B-1 As of December 31, 2022, 4,990,453 Class B-1 Class B-1 Class B-1 1-for-1 12.50 30-trading 12.50 To the extent any Unvested Class B-1 As of December 31, 2022, 2,509,546 Class B-1 Class B-1 1-for-1 30-trading Class B-2 As of December 31, 2022, 4,990,453 Class B-2 Class B-2 Class B-2 1-for-1 30-trading To the extent any Unvested Class B-2 As of December 31, 2022, 2,509,546 Class B-2 Class B-2 1-for-1 30-trading Class B-3 Upon the Closing of the Business Combination, 10,000,000 Class B-3 Class B-3 Class V Common Stock As of December 31, 2022, 63,481,465 Class V common shares were legally issued and outstanding, par value of $0.0001. Holders of Class V Common Stock are entitled to one vote per share and have no economic rights. The Class V Common Stock is held on a 1-for-1 Class Z Common Stock Upon the Closing of the Business Combination, a total of 8,671,507 Class Z instruments were issued to the equityholders of the Predecessor. The equityholders of the Predecessor that exchanged their Predecessor Class A units for Alight Class A common shares in the Business Combination received Class Z common shares, and the Continuing Unitholders received Class Z common units of Alight Holdings. The Class Z instruments were issued to the equityholders of the Predecessor to allow for the re-allocation Class B-1, Class B-2 As of December 31, 2022, 5,595,577 Class Z common shares ( Class Z-A, Class Z-B-1, Class Z-B-2) Class Z-A, Class Z-B-1 Class Z-B-2 Class B-1 Class B-2 Class B-1, Class B-2 As of December 31, 2022, 3,075,930 Class Z common units ( Class Z-A, Class Z-B-1, Class Z-B-2) Class Z-A, Class Z-B-1 Class Z-B-2 Class B-1 Class B-2 Class B-1, Class B-2 Class A Units Holders of Alight Holdings Class A units can exchange all or any portion of their Class A units, together with the cancellation of an equal number of shares of Alight Class V Common Stock, for a number of shares of Alight Class A Common Stock equal to the number of exchanged Class A units. Alight has the option to cash settle any future exchange. The Continuing Unitholders’ ownership of Class A units represents the noncontrolling interest of the Company, which is accounted for as permanent equity on the Consolidated Balance Sheets. As of December 31, 2022, there were 541,821,710 Class A Units outstanding, of which 478,340,245 are held by the Company and 63,481,465 are held by the noncontrolling interest of the Company. The Alight Holdings Operating Agreement contains provisions which require that a one-to-one Exchange of Class A Units During the Successor year ended December 31, 2022, 13,978,222 Class A units and a corresponding number of shares of Class V Common Stock were exchanged for Class A Common Stock. As a result of the exchanges, Alight, Inc. increased its ownership in Alight Holdings and accordingly increased its equity by approximately $141 million, recorded in Additional paid-in paid-in-capital. paid-in-capital Share Repurchase Program On August 1, 2022, the Company’s Board of Directors authorized a share repurchase program (the “Program”), under which the Company may repurchase up to $100 million of issued and outstanding shares of Class A Common Stock, par value $0.0001 per share, from time to time, depending on market conditions and alternate uses of capital. The Program has no expiration date and may be suspended or discontinued at any time. The Program does not obligate the Company to purchase any particular number of shares and there is no guarantee as to any number of shares being repurchased by the Company. During the Successor year ended December 31, 2022, 1,506,385 Class A Common Stock shares were repurchased under the Program for a total cost of $12 million (including broker commissions). As of December 31, 2022, there was $88 million remaining under the Program authorization for future share repurchases. Repurchased shares are reflected as Treasury Stock on the Consolidated Balance Sheets as a component of equity. The following table reflects the changes in our outstanding stock: Class A (2) Class B-1 Class B-2 Class V Class Z Treasury Balance at December 31, 2021 456,282,881 4,990,453 4,990,453 77,459,687 5,595,577 — Conversion of noncontrolling interest 1,239,256 — — (1,239,256 ) — — Shares granted upon vesting 106,188 — — — — — Issuance for compensation to non-employees (1) 13,743 — — — — — Balance at March 31, 2022 457,642,068 4,990,453 4,990,453 76,220,431 5,595,577 — Conversion of noncontrolling interest 333,715 — — (333,715 ) — — Shares granted upon vesting 50,132 — — — — Issuance for compensation to non-employees (1) 20,258 — — — — — Balance at June 30, 2022 458,046,173 4,990,453 4,990,453 75,886,716 5,595,577 — Conversion of noncontrolling interest 86,399 — — (86,399 ) — — Shares granted upon vesting 135,445 — — — — — Issuance for compensation to non-employees (1) 20,891 — — — — — Share repurchases (1,506,385 ) — — — — 1,506,385 Balance at September 30, 2022 456,782,523 4,990,453 4,990,453 75,800,317 5,595,577 1,506,385 Conversion of noncontrolling interest 12,318,852 — — (12,318,852 ) — — Shares granted upon vesting 1,637,270 — — — — — Issuance for compensation to non-employees (1) 18,316 — — — — — Share repurchases — — — — — — Balance at December 31, 2022 470,756,961 4,990,453 4,990,453 63,481,465 5,595,577 1,506,385 (1) Issued to certain members of the Board of Directors in lieu of cash retainer. (2) Does not include 7,583,284 of unvested Class A common shares as of December 31, 2022. Dividends There were no dividends declared during the Successor year ended December 31, 2022. Accumulated Other Comprehensive Income As of December 31, 2022, the Accumulated other comprehensive income balance included unrealized losses for interest rate swaps and foreign currency translation adjustments related to our foreign subsidiaries that do not have the U.S. dollar as their functional currency. The tax effect for all periods presented was immaterial. Changes in accumulated other comprehensive income (loss), net of noncontrolling interests and tax, are as follows (in millions): Predecessor Foreign (1) Interest (2) Total Balance at December 31, 2019 $ (3 ) $ (22 ) $ (25 ) Other comprehensive (loss) income before reclassifications, net of tax 8 (47 ) (39 ) Amounts reclassified from accumulated other comprehensive income (loss), net of tax — 22 22 Net current period other comprehensive (loss) income 8 (25 ) (17 ) Balance at December 31, 2020 $ 5 $ (47 ) $ (42 ) Other comprehensive (loss) income before reclassifications, net of tax 8 9 17 Amounts reclassified from accumulated other comprehensive income (loss), net of tax — 14 14 Net current period other comprehensive (loss) income 8 23 31 Balance at June 30, 2021 $ 13 $ (24 ) $ (11 ) Successor Foreign (1) Interest (2) Total Balance at July 1, 2021 $ — $ — $ — Other comprehensive (loss) income before reclassifications — 9 9 Tax expense (benefit) — (2 ) (2 ) Other comprehensive (loss) income before reclassifications, net of tax — 7 7 Amounts reclassified from accumulated other comprehensive income — 1 1 Tax expense — — — Amounts reclassified from accumulated other comprehensive income, net of tax — 1 1 Net current period other comprehensive income, net of tax — 8 8 Balance at December 31, 2021 $ — $ 8 $ 8 Other comprehensive (loss) income before reclassifications (13 ) 125 112 Tax expense (benefit) 2 (8 ) (6 ) Other comprehensive (loss) income before reclassifications, net of tax (11 ) 117 106 Amounts reclassified from accumulated other comprehensive income — (19 ) (19 ) Tax expense — — — Amounts reclassified from accumulated other comprehensive income, net of tax — (19 ) (19 ) Net current period other comprehensive income, net of tax (11 ) 98 87 Balance at December 31, 2022 $ (11 ) $ 106 $ 95 (1) Foreign currency translation adjustments include $6 million losses related to intercompany loans that have been designated long-term investment nature. (2) Reclassifications from this category are recorded in Interest expense. See Note 13 “Derivative Financial Instruments” for additional information.

Share-Based Compensation Expens

Share-Based Compensation Expense	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Share-Based Compensation Expense	10. Share-Based Compensation Expense Predecessor Plans Prior to the Business Combination, share-based payments to employees include grants of restricted share units (“RSUs”) and performance based restricted share units (“PRSUs”), which consist of both Class A-1 Management determined the expected volatility based on the average implied asset volatilities of comparable companies as we do not have sufficient trading history for the PRSUs. The expected term represents the period that the PRSUs are expected to be outstanding. Because of the lack of sufficient historical data necessary to calculate the expected term, we used the contractual vesting period of five years to estimate the expected term. For the Predecessor period, the key assumptions included in the Monte Carlo simulation were expected volatility of 45%, a risk-free interest rate of 1% and no expected dividends. The Company recognizes share-based compensation expense on a straight-line basis over the requisite service period for awards expected to ultimately vest. As a result of the change in control related to the Business Combination, the vesting of the time-based PRSU Class B units accelerated on the Closing Date. Prior to the Closing Date, the time-based PRSUs vested ratably over periods of one Class A-1 Class A-1 The following tables summarizes the unit activity related to the RSUs and PRSUs during the Predecessor periods as follows: Weighted Weighted Predecessor RSUs Per Unit PRSUs Per Unit Balance as of December 31, 2019 2,907 $ 4,785 7,563 $ 3,350 Granted 1,990 4,578 5,469 4,572 Vested (944 ) 5,374 — — Forfeited (954 ) 4,491 (3,809 ) 3,513 Balance as of December 31, 2020 2,999 $ 4,563 9,223 $ 4,015 Granted 254 28,875 389 24,420 Vested (517 ) 5,459 — — Forfeited (121 ) 4,527 (567 ) 2,626 Balance as of June 30, 2021 2,614 $ 6,741 9,045 $ 4,888 Successor Plans Share-based payments consist of grants of RSUs and PRSUs. The Company recognizes compensation expense on a straight-line basis over the requisite service period for awards expected to ultimately vest. Predecessor Replacement Awards In connection with the Business Combination, the holders of certain unvested awards under the Predecessor plans were granted replacement awards in the Successor company. • Class B units: The unvested Class B units of Alight Holdings were granted replacement Unvested Class A common shares, Unvested Class B-1 Class B-2 • Class A-1 Class A-1 Class B-2 two The Class B and Class A-1 Class B-1 Class B-2 re-allocation Successor Awards In connection with the Business Combination, the Company adopted the Alight, Inc. 2021 Omnibus Incentive Plan. Under this plan, for grants issued during the Successor year ended December 31, 2022 and six months ended December 31, 2021, approximately 50% of the units are subject to time-based vesting requirements and approximately 50% are subject to performance-based vesting requirements. The majority of the time-based RSUs generally vest ratably each December 31 over a three-year period. The PRSUs granted in 2021 vest upon achievement of the Company’s performance goal, Total Contract Value of Business Process as a Service (“BPaaS”). The PRSUs granted in 2022 vest upon achievement of the Company’s performance goal, Total BPaaS Revenue and Total Consolidated Revenue. The Company begins to recognize expense associated with the PRSUs when the achievement of the performance condition is deemed probable. During the year ended December 31, 2022, based on management’s analysis of the corresponding performance conditions, the Company increased expected achievement levels related to the PRSUs granted in 2021. The fair value of each RSU and PRSU is based upon the grant date market price. The aggregate grant date fair value of RSUs and PRSUs granted during the Successor year ended December 31, 2022 was $45 million and $186 million, respectively. Restricted Share Units and Performance Based Restricted Share Units The following tables summarizes the unit activity related to the RSUs and PRSUs during the Successor year ended December 31, 2022 and six months ended December 31, 2021: RSUs (1) Weighted PRSUs (1)(2) Weighted Balance as of July 1, 2021 854,764 $ 9.91 7,816,743 $ 9.56 Granted 9,475,330 12.60 9,107,424 12.63 Vested (3,014,054 ) 12.62 — — Forfeited (167,624 ) 12.64 (181,054 ) 12.51 Balance as of December 31, 2021 7,148,416 $ 12.27 16,743,113 $ 11.20 Granted 5,019,998 9.01 15,816,619 11.76 Vested (3,053,701 ) 12.24 — — Forfeited (1,348,552 ) 11.46 (2,474,009 ) 11.90 Balance as of December 31, 2022 7,766,161 $ 10.28 30,085,723 $ 11.38 (1) These share totals include both unvested shares and restricted stock units. (2) PRSUs granted includes both new grants in the period as well as adjustments in the period to existing grants to account for the expected level of achievement of the performance-based vesting requirements. Employee Stock Purchase Plan In December 2022, the Company began offering its employees an Employee Stock Purchase Plan (the “ESPP”). Under the ESPP, all full-time and certain part-time employees of the Company are eligible to purchase Class A common stock of the Company twice per year at the end of a six-month Share-based Compensation Total share-based compensation costs related to the RSUs and PRSUs are recorded in the Consolidated Statement of Comprehensive Income (Loss) as follows (in millions): Successor Predecessor Year Ended Six Months Ended Six Months Ended 2021 Year Ended, Cost of services, exclusive of depreciation and amortization $ 40 $ 19 $ 1 $ 1 Selling, general and administrative 141 48 4 4 Total share-based compensation expense $ 181 $ 67 $ 5 $ 5 As of December 31, 2022, total future compensation expense related to unvested RSUs is $64 million which will be recognized over a remaining weighted-average amortization period of approximately 1.3 years. As of December 31, 2022, total future compensation expense related to PRSUs is $168 million whi ch ro at

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Earnings Per Share	11. Earnings Per Share Basic earnings per share is calculated by dividing the net (loss) income attributable to Alight, Inc. by the weighted average number of shares of Class A Common Stock issued and outstanding for the Successor period. The computation of diluted earnings per share reflects the potential dilution that could occur if dilutive securities and other contracts to issue shares were exercised or converted into shares or resulted in the issuance of shares that would then share in the net income of Alight, Inc. The Company’s Class V Common Stock and Class Z Common Stock do not participate in the earnings or losses of the Company and are therefore not participating securities and have not been included in either the basic or diluted earnings per share calculations. In conjunction with the Business Combination, the Company issued Seller Earnouts contingent consideration, which is payable in the Company’s Common Stock when the related market conditions are achieved. As the related conditions to pay the consideration had not been satisfied as of the end of the Successor period, the Seller Earnouts were excluded from the diluted earnings per share calculations. Basic and diluted (net loss) earnings per share are as follows (in millions, except for share and per share amounts): Year Ended Six Months Ended Basic and diluted (net loss) earnings per share: Numerator Net (loss) income attributable to Alight, Inc.—basic and diluted $ (62 ) $ (35 ) Denominator Weighted-average shares outstanding—basic and diluted 458,558,192 439,800,624 Basic and diluted (net loss) earnings per share $ (0.14 ) $ (0.08 ) For the Successor year ended December 31, 2022, 74,665,373 units related to noncontrolling interests and 7,624,817 unvested RSUs were not included in the computation of diluted shares outstanding as their impact would have been anti-dilutive. In addition, 14,999,998 shares related to the Seller Earnouts and 32,852,974 unvested PRSUs were excluded from t h

Segment Reporting

Segment Reporting	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Segment Reporting	12. Segment Reporting The Company’s reportable segments have been determined using a management approach, which is consistent with the basis and manner in which the Company’s chief operating decision maker (“CODM”) uses financial information for the purposes of allocating resources and evaluating performance. The Company’s CODM is its Chief Executive Officer. The CODM evaluates the performance of the Company based on its total revenue and segment profit. The CODM also uses revenue and segment profit to manage and evaluate our business, make planning decisions, and as performance measures for a Company-wide bonus plans. These key financial measures provide an additional view of our operational performance over the long-term and provide useful information that we use in order to maintain and grow our business. The accounting policies of the segments are the same as those described in Note 2 “Accounting Policies and Practices.” The Company does not report assets by reportable segments as this information is not reviewed by the CODM on a regular basis. Information regarding the Company’s current reportable segments is as follows (in millions): Revenue Successor Predecessor Year Ended Six Months Ended Six Months Ended 2021 Year Ended Employer Solutions Recurring $ 2,467 $ 1,213 $ 1,049 $ 2,051 Project 251 134 107 237 Total Employer Solutions 2,718 1,347 1,156 2,288 Professional Services Recurring 128 65 60 108 Project 243 121 124 260 Total Professional Services 371 186 184 368 Hosted Business 43 21 21 72 Total $ 3,132 $ 1,554 $ 1,361 $ 2,728 Segment Profit Successor Predecessor Year Ended Six Months Ended Six Months Ended 2021 Year Ended Employer Solutions $ 659 $ 344 $ 274 $ 533 Professional Services 1 1 7 31 Hosted Business (1 ) (2 ) (3 ) — Total of all reportable segments 659 343 278 564 Share-based compensation 181 67 5 5 Transaction and integration expenses (1) 19 13 — — Non-recurring (2) — 19 18 — Transformation initiatives (3) — — — 8 Restructuring 63 5 9 77 Other (4) 15 (10 ) (5 ) 36 Depreciation 79 31 49 91 Intangible amortization 316 153 100 200 Operating (Loss) Income (14 ) 65 102 147 (Gain) Loss from change in fair value of (38 ) 65 — — (Gain) Loss from change in fair value of tax (41 ) (37 ) — — Interest expense 122 57 123 234 Other (income) expense, net (16 ) 3 9 7 Loss Before Income Tax Expense (Benefit) $ (41 ) $ (23 ) $ (30 ) $ (94 ) (1) Transaction and integration expenses related to acquisitions in 2022 and 2021. (2) Non-recurring (3) Transformation initiatives in fiscal year 2020 includes expenses related to enhancing our data center. (4) Other primarily includes activity related to long-term incentives and expenses related to acquisitions, offset by Other (income) expense, net which was primarily comprised of contingent consideration earnout activities. Revenue by geographic location is as follows (in millions): Successor Predecessor Year Ended Six Months Ended Six Months Ended Year Ended United States $ 2,759 $ 1,358 $ 1,168 $ 2,353 Rest of world 373 196 193 375 Total $ 3,132 $ 1,554 $ 1,361 $ 2,728 There was no single client who accounted for more than 10% of the Company’s revenues in any of the periods presented. Long-lived assets, representing Fixed assets, net and Operating lease right of use assets, by geographic location is as follows (in millions): Successor December 31, December 31, United States $ 359 $ 305 Rest of world 47 51 Total $ 406 $ 356

Derivative Financial Instrument

Derivative Financial Instruments	12 Months Ended
	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	13. Derivative Financial Instruments The Company is exposed to market risks, including changes in interest rates. To manage the risk related to these exposures, the Company has entered into various derivative instruments that reduce these risks by creating offsetting exposures. Interest Rate Swaps The Company has utilized swap agreements that will fix the floating interest rates associated with its Term Loan as shown in the following table: Designation Date Effective Date Initial Notional Notional Amount Fixed Expiration Date July 2021 August 2020 $ 89,863,420 $ 100,000,000 3.0680 % February 2023 December 2021 August 2020 $ 181,205,050 $ 478,905,707 0.7203 % April 2024 December 2021 August 2020 $ 388,877,200 $ 599,043,463 0.6826 % April 2024 December 2021 May 2022 $ 220,130,318 $ 218,699,843 0.4570 % April 2024 December 2021 May 2022 $ 306,004,562 $ 302,505,737 0.4480 % April 2024 December 2021 April 2024 $ 871,205,040 n/a 1.6533 % June 2025 December 2021 April 2024 $ 435,602,520 n/a 1.6560 % June 2025 December 2021 April 2024 $ 435,602,520 n/a 1.6650 % June 2025 March 2022 June 2025 $ 1,197,000,000 n/a 2.5540 % December 2026 Concurrent with the Term Loan refinancing, we amended our interest rate swap to incorporate Term SOFR. In accordance with Accounting Standards Codification Topic 848, Reference Rate Reform Our swap agreements amortize or accrete based on achieving targeted hedge ratios. All interest rate swaps have been designated as cash flow hedges. As a result of hedge amendments in December 2021 and July 2021, the fair value of the instruments at the time of re-designation Financial Instrument Presentation The fair values and location of outstanding derivative instruments recorded in the Consolidated Balance Sheets are as follows (in millions): December 31, December 31, Assets Other current assets $ 72 $ 1 Other assets 62 16 Total $ 134 $ 17 Liabilities Other current liabilities $ — $ 8 Other liabilities — 1 Total $ — $ 9 The Company estimates that approximately $71 million of derivative gains included in Accumulated other comprehensive income as of December 31, 2022 will be reclassified into earnings over the next twelve months.

Financial Instruments

Financial Instruments	12 Months Ended
	Dec. 31, 2022
Financial Instruments [Abstract]
Financial Instruments	14. Financial Instruments Seller Earnouts Upon completion of the Business Combination, the equity owners of Alight Holdings received an earnout in the form of non-voting Class B-1 Class B-2 The portion of the Seller Earnouts related to employee compensation is accounted for as share-based compensation. See Note 10 “Share-Based Compensation Expense” for additional information. The majority of the Seller Earnouts, which are not related to employee compensation, are accounted for as a contingent consideration liability at fair value within Financial instruments on the Consolidated Balance Sheets because the Seller Earnouts do not meet the criteria for classification within equity. This portion of the Seller Earnouts are subject to remeasurement at each balance sheet date and as of December 31, 2022 and December 31, 2021, the Seller Earnouts had a fair value of $96 million and $135 million, respectively. For the Successor year ended and six months ended December 31, 2022 and December 31, 2021, respectively, a gain of $38 million and a loss of $26 million, respectively, was recorded in (Gain) loss from change in fair value of financial instruments in the Consolidated Statements of Comprehensive Income (Loss). The fair value of the Seller Earnouts is determined using Monte Carlo simulation and Option Pricing Methods (Level 3 inputs, see Note 16 “Fair Value Measurements”). Significant unobservable inputs are used in the assessment of fair value, including the following assumptions: volatility of 50%, risk-free interest rate of 3.98%, expected holding period of 5.51 years and probability assessments based on the likelihood of reaching the performance targets defined in the Business Combination. An increase in the risk-free interest rate or expected volatility would result in an increase in the fair value measurement of the Seller Earnouts and vice versa. Warrants Upon the completion of the prior year Business Combination, there were issued and outstanding Company warrants to purchase shares of Class A Common Stock at a price of $11.50 per share, subject to adjustment for stock splits and/or extraordinary dividends, as described in the warrant agreement, including 10,000,000 warrants that were issued as a result of the consummation of the Forward Purchase Agreements (“Forward Purchase Warrants”). Private Warrants were exchanged for an equivalent number of Class C Units representing limited liability company interests of Alight Holdings and had the same terms as the Private Warrants. Each of the Public Warrants, Forward Purchase Warrants and Class C Units (collectively the “Warrants”) were exercisable for one share of Alight, Inc. Class A Common Stock. The Warrants had an expiration date of July 2, 2026, (five years after the completion of the Business Combination) and were exercisable beginning after certain lock-up The Company accounted for Warrants as liabilities at fair value within Financial instruments on the Consolidated Balance Sheets because the Warrants do not meet the criteria for classification within equity. The Warrants were subject to remeasurement at each balance sheet date. In December 2021, the majority of the Warrants were exercised under cashless (net) exercise provisions resulting in the issuance of 15,315,429 shares of Class A common shares. Additionally, the Company redeemed 742,918 Warrants for $0.10 per warrant. Just prior to the exercise and redemption of the Warrants, the Company remeasured the warrant liability to its fair value. Upon exercise of the Warrants, the respective carrying value of the warrant liability was reclassified into additional paid in capital. As of December 31, 2022 and 2021, no Warrants were outstanding. For the Successo r si

Tax Receivable Agreement

Tax Receivable Agreement	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Tax Receivable Agreement	15. Tax Receivable Agreement In connection with the Business Combination, Alight entered into the TRA with certain owners of Alight Holdings prior to the Business Combination. Pursuant to the TRA, the Company will pay certain sellers, as applicable, 85% of the tax benefits, of any savings that we realize, calculated using certain assumptions, as a result of (i) tax basis adjustments from sales and exchanges of Alight Holdings equity interests in connection with or following the Business Combination and certain distributions with respect to Alight Holdings equity interests, (ii) our utilization of certain tax attributes, and (iii) certain other tax benefits related to entering into the TRA. Actual tax benefits realized by Alight may differ from tax benefits calculated under the TRA as a result of the use of certain assumptions in the TRA, including the use of an assumed weighted-average state and local income tax rate to calculate tax benefits. While the amount of existing tax basis, the anticipated tax basis adjustments and the actual amount and utilization of tax attributes, as well as the amount and timing of any payments under the TRA, will vary depending upon a number of factors, we expect that the payments that Alight may make under the TRA will be substantial. The Company’s TRA liability established upon completion of the Business Combination is measured at fair value on a recurring basis using significant unobservable inputs (Level 3). The TRA liability balance at December 31, 2022 assumes: (i) a constant blended U.S. federal, state and local income tax rate of 26.4%; (ii) no material changes in tax law; (iii) the ability to utilize tax attributes based on current tax forecasts; and (iv) future payments under the TRA are made when due under the TRA. The amount of the expected future payments under the TRA has been discounted to its present value using a discount rate of 9.2%. Subsequent to the Business Combination, we will record additional liabilities under the TRA when Class A units of Alight Holdings are exchanged for Class A Common Stock. Liabilities resulting from these exchanges will be recorded on a gross undiscounted basis and are not remeasured at fair value. During the Successor year ended December 31, 2022, an additional TRA liability of $43 million was established as a result of these exchanges. The following table summarizes the changes in the TRA liabilities (in millions): Tax Receivable Beginning balance as of December 31, 2021 $ 581 Measurement period adjustment (8 ) Fair value remeasurement (41 ) Conversion of noncontrolling interest 43 Ending Balance as of December 31, 2022 575 Less: current portion included in other current liabilities (7 ) Total long-term tax receivable agreement liability $ 568

Fair Value Measurement

Fair Value Measurement	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Fair Value Measurement	16. Fair Value Measurement Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The accounting standards related to fair value measurements include a hierarchy for information and valuations used in measuring fair value that is broken down into three levels based on reliability, as follows: • Level 1 – observable inputs such as quoted prices in active markets for identical assets and liabilities; • Level 2 – inputs other than quoted prices for identical assets in active markets that are observable either directly or indirectly; and • Level 3 – unobservable inputs in which there is little or no market data which requires the use of valuation techniques and the development of assumptions. The Company’s financial assets and liabilities measured at fair value on a recurring basis are as follows (in millions): December 31, 2022 Level 1 Level 2 Level 3 Total Assets Interest rate swaps $ — $ 134 $ — $ 134 Total assets recorded at fair value $ — $ 134 $ — $ 134 Liabilities Contingent consideration liability — — 13 13 Seller Earnouts liability — — 96 96 Tax receivable agreement liability — — 575 575 Total liabilities recorded at fair value $ — $ — $ 684 $ 684 December 31, 2021 Level 1 Level 2 Level 3 Total Assets Interest rate swaps $ — $ 17 $ — $ 17 Total assets recorded at fair value $ — $ 17 $ — $ 17 Liabilities Interest rate swaps $ — $ 9 $ — $ 9 Contingent consideration liability — — 33 33 Seller Earnouts liability — — 135 135 Tax receivable agreement liability — — 581 581 Total liabilities recorded at fair value $ — $ 9 $ 749 $ 758 Derivatives The valuations of the derivatives intended to mitigate our interest rate risk are determined using widely accepted valuation techniques, including discounted cash flow analysis on the expected cash flows of each instrument. This analysis utilizes observable market-based inputs, including interest rate curves, interest rate volatility, or spot and forward exchange rates, and reflects the contractual terms of these instruments, including the period to maturity. In addition, credit valuation adjustments, which consider the impact of any credit enhancements to the contracts, are incorporated in the fair values to account for potential non-performance Contingent Consideration The contingent consideration liabilities relate to acquisitions completed during the Successor six months ended December 31, 2021, the Predecessor years ended December 31, 2020 and 2018, and are included in Other current liabilities and Other liabilities on the Consolidated Balance Sheets. The fair value of these liabilities is determined using a discounted cash flow analysis. Changes in the fair value of the liabilities are included in Other (income) expense, net in the Consolidated Statements of Comprehensive Income (Loss). Significant unobservable inputs are used in the assessment of fair value, including assumptions regarding discount rates and probability assessments based on the likelihood of reaching the various targets set out in the acquisition agreements. The following table summarizes the changes in deferred contingent consideration liabilities (in millions): Successor Predecessor Year Ended Six Months Six Months Year Ended Beginning balance $ 33 $ 29 $ 26 $ 22 Acquisitions — 8 2 3 Measurement period adjustments (2 ) — — Accretion of contingent consideration 1 — 1 — Remeasurement of acquisition-related contingent consideration (15 ) (2 ) — 8 Payments (4 ) (2 ) — (7 ) Ending Balance $ 13 $ 33 $ 29 $ 26 Non-Recurring The Company’s financial liabilities measured at fair value on a non-recurring December 31, 2022 December 31, 2021 Carrying Value Fair Value Carrying Value Fair Value Liabilities Current portion of long-term debt, net $ 31 $ 31 $ 38 $ 38 Long-term debt, net 2,792 2,780 2,830 2,834 Total $ 2,823 $ 2,811 $ 2,868 $ 2,872 The carrying value of the Term Loan, Secured Senior Notes and Unsecured Senior Notes include the outstanding principal balances, less any unamortized discount or premium. The carrying value of the Term Loan approximates fair value as it bears interest at variable rates, and we believe our credit risk is consistent with when the debt originated. The outstanding balances under the Senior Notes have fixed interest rates and the fair value is classified as Level 2 within the fair value hierarchy and corroborated by observable market data (see Note 8 “Debt”). The carrying amounts of Cash and cash equivalents, Receivables, net and Accounts payable and accrued liabilities approximate their fair values due to the short-term maturities of these instruments. During the Successor year ended December 31, 2022, the six months ended December 31, 2021, the Predecessor six months ended June 30, 2021 and year ended December 31, 2020, there were no transfers in or out of t he

Restructuring and Integration

Restructuring and Integration	12 Months Ended
	Dec. 31, 2022
Restructuring and Related Activities [Abstract]
Restructuring and Integration	17. Restructuring and Integration During the third quarter of 2019, management initiated a restructuring and integration plan (“the Plan”) following the completion of the Hodges acquisition and in anticipation of the NGA HR acquisition, which was completed on November 1, 2019. The Plan is intended to integrate and streamline operations across the Company and is expected to generate cost reductions related to position eliminations and facility and system rationalizations. This restructuring and integration plan is complete as of December 31, 2022. From the inception of the Plan through December 31, 2022, the Company has incurred total expenses of $168 million. These charges are recorded in Cost of services, exclusive of depreciation and amortization and Selling, general and administrative expenses in the Consolidated Statements of Comprehensive Income (Loss). The following table summarizes restructuring costs by type that have been incurred through December 31, 2022: Successor Predecessor Year Ended Six months ended Six months ended Total Spend Employer Solutions Severance and Related Benefits $ 11 $ 1 $ 6 $ 57 Other Restructuring Costs (1) 41 3 2 86 Total Employer Solutions $ 52 $ 4 $ 8 $ 143 Professional Services Severance and Related Benefits $ 2 $ — $ 1 $ 10 Other Restructuring Costs (1) 9 1 — 15 Total Professional Services $ 11 $ 1 $ 1 $ 25 Total Restructuring Costs $ 63 $ 5 $ 9 $ 168 (1) Other costs associated with the Plan primarily include consulting and legal fees and lease consolidation. As of December 31, 2022, approximately $8 million of the restructuring liability is unpaid and is recorded in Accounts payable and accrued liabilities on the Consolidated Balance Sheets. Severance and Other Restructuring Total Accrued restructuring liability as of December 31, 2021 $ 4 $ — $ 4 Restructuring charges 13 50 63 Cash payments (13 ) (53 ) (66 ) Non-cash (1) — 7 7 Accrued restructuring liability as of December 31, 2022 $ 4 $ 4 $ 8 (1) Non-cash

Employee Benefits

Employee Benefits	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
Employee Benefits	18. Employee Benefits Defined Contribution Savings Plans Certain of the Company’s employees participate in a defined contribution savings plan sponsored by the Company. For the Successor year ended December 31, 2022, the six months ended December 31, 2021, and the Predecessor six months ended June 30, 2021 and year ended December 31, 2020, expenses were $59 million, $24 million, $31 million, and $46 million, respectively. Expenses were recognized in Cost of services, exclusive of depreciation and amortization and Selling, general and administrative expenses in the Consolidated Statements of Comprehensive Income (Loss).

Lease Obligations

Lease Obligations	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Lease Obligations	19. Lease Obligations The Company determines if an arrangement is a lease at inception. Operating leases are included in Other assets, Other current liabilities and Other liabilities in the Consolidated Balance Sheets. Right-of-use right-of-use The Company’s most significant leases are office facilities. For these leases, the Company has elected the practical expedient permitted under Accounting Standards Update 2016-02, non-lease non-lease Certain of the Company’s operating lease agreements include variable payments that are passed through by the landlord, such as insurance, taxes, common area maintenance, payments based on the usage of the asset, and rental payments adjusted periodically for inflation. These variable payments are not included in the lease liabilities reflected on the Company’s Consolidated Balance Sheets. The Company does sublease portions of our buildings to third parties. The right of use liability associated with these leases are not offset with expected rental incomes, as we remain primarily obligated for the leases. The Company’s lease agreements do not contain material residual value guarantees, restrictions, or covenants. The components of lease expense were as follows (in millions): Successor Predecessor Year Ended Six Months Six Months Year Ended 2022 2021 2021 2020 Operating lease cost $ 25 $ 14 $ 16 $ 40 Finance lease cost: Amortization of leased assets 25 12 13 21 Interest of lease liabilities 3 2 2 4 Variable and short-term lease cost 6 3 3 6 Sublease income (8 ) (3 ) (4 ) (6 ) Total lease cost $ 51 $ 28 $ 30 $ 65 Supplemental balance sheet information related to leases was as follows (in millions, except lease term and discount rate): Successor December 31, December 31, Operating Leases Operating lease right-of-use assets $ 86 $ 120 Current 34 44 Noncurrent 103 139 Total operating lease liabilities $ 137 $ 183 Finance Leases Fixed assets, net $ 46 $ 62 Current finance lease liabilities 25 27 Noncurrent finance lease liabilities 18 34 Total finance lease liabilities $ 43 $ 61 Weighted Average Remaining Lease Term (in years) Operating leases 6.5 5.8 Finance leases 2.0 2.7 Weighted Average Discount Rate Operating leases 4.6 % 4.3 % Finance leases 4.3 % 4.4 % Supplemental cash flow and other information related to leases was as follows (in millions): Successor Predecessor Year Ended Six Months Six Months Year Ended 2022 2021 2021 2020 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 48 $ 27 $ 22 $ 42 Operating cash flows from finance leases 2 2 2 4 Financing cash flows from finance leases 30 14 17 24 Right-of Operating leases $ 11 $ 2 $ 10 $ 26 Finance leases 9 2 2 62 Future lease payments for lease obligations with initial terms in excess of one year as of December 31, 2022 are as follows (in millions): Finance Operating 2023 $ 21 $ 37 2024 18 33 2025 5 19 2026 — 17 2027 — 15 Thereafter — 28 Total lease payments 44 149 Less: amount representing interest (1 ) (19 ) Total lease obligations, net 43 130 Less: current portion of lease obligations, net (25 ) (34 ) Total long-term portion of lease obligations, net $ 18 $ 96 The operating lease future lease payments include sublease rental income of $6 million, $5 million and $2 million for 2023, 2024, 2025, respectively.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	20. Commitments and Contingencies Legal The Company is subject to various claims, tax assessments, lawsuits, and proceedings that arise in the ordinary course of business relating to the delivery of our services and the effectiveness of our technologies. The damages claimed in these matters are or may be substantial. Accruals for any exposures, and related insurance or other receivables, when applicable, are included on the Consolidated Balance Sheets and have been recognized in Selling, general and administrative expenses in the Consolidated Statements of Comprehensive Income (Loss) to the extent that losses are deemed probable and are reasonably estimable. These amounts are adjusted from time to time as developments warrant. Management believes that the reserves established are appropriate based on the facts currently known. The reserves recorded at December 31, 2022 and December 31, 2021 were not material. Guarantees and Indemnifications The Company provides a variety of service performance guarantees and indemnifications to its clients. The maximum potential amount of future payments represents the notional amounts that could become payable under the guarantees and indemnifications if there were a total default by the guaranteed parties, without consideration of possible recoveries under recourse provisions or other methods. These notional amounts may bear no relationship to the future payments that may be made, if any, for these guarantees and indemnifications. To date, the Company has not been required to make any payment under any client arrangement as described above. The Company has assessed the current status of performance risk related to the client arrangements with performance guarantees and believes that any potential payments would be immaterial to the Consolidated Financial Statements. Purchase Obligations The Company’s expected cash outflow for non-cancellable Service Obligations On September 1, 2018, the Company executed an agreement to form a strategic partnership with Wipro, a leading global information technology, consulting and business process services company. The Company’s expected cash outflow for non-cancellable The Company may terminate its arrangement with Wipro for cause or for the Company’s convenience. In the case of a termination for convenience, the Company would be required to pay a termination fee, including certain of Wipro’s unamortized costs, plus 25% of any remaining portion of the minimum level of services the Company agreed to purchase from Wipro over the course of 10 years.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	21. Subsequent Events Two-Year On February 20, 2023, the Company approved a two-year pre-tax two-year two-year two-year

Accounting Policies and Pract_2

Accounting Policies and Practices (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation As a result of the prior year Business Combination, for accounting purposes, the Company is the acquirer and Alight Holdings is the acquiree and accounting predecessor. While the Closing Date was July 2, 2021, we determined the impact of one day would be immaterial to the results of operations. As such, we utilized July 1, 2021 as the date of the Business Combination for accounting purposes. Therefore, the financial statement presentation includes the financial statements of Alight Holdings as Predecessor for the periods prior to July 1, 2021 and the Company as Successor for the periods including and after July 1, 2021, including the consolidation of Alight Holdings.
Use of Estimates	Use of Estimates The preparation of the accompanying Consolidated Financial Statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of reserves and expenses. These estimates and assumptions are based on management’s best estimates and judgments. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment. Management believes its estimates to be reasonable given the current facts available. Management adjusts such estimates and assumptions when facts and circumstances dictate. Illiquid credit markets, volatile equity markets, and foreign currency exchange rate movements increase the uncertainty inherent in such estimates and assumptions. As future events and their effects cannot be predicted with certainty, actual results could differ significantly from these estimates. Changes in estimates resulting from continuing changes in the economic environment would, if applicable, be reflected in the financial statements in future periods.
Concentration of Risk	Concentration of Risk The Company has no significant off-balance
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash balances. At December 31, 2022 and December 31, 2021, Cash and cash equivalents totaled $250 million and $372 million, respectively, and none of the balances were restricted as to its use.
Fiduciary Assets and Liabilities	Fiduciary Assets and Liabilities Some of the Company’s agreements require it to hold funds to pay certain obligations on behalf of its clients. Funds held on behalf of clients are segregated from Company funds, and their use is restricted to the payment of obligations on behalf of clients. There is typically a short period of time between when the Company receives funds and when it pays obligations on behalf of clients. These funds are recorded as Fiduciary assets with the related obligation recorded as Fiduciary liabilities in the Consolidated Balance Sheets. Our Fiduciary assets included cash of $1,509 million and $1,280 million at December 31, 2022 and December 31, 2021, respectively.
Commissions Receivable	Commissions Receivable Commissions receivable, which is recorded in Other current assets and Other assets in the Consolidated Balance Sheets, are contract assets that represent estimated variable consideration for commissions to be received from insurance carriers for performance obligations that have been satisfied. The current portion of Commissions receivable is expected to be received within one year, while the non-current
Allowance for Expected Credit Losses	Allowance for Expected Credit Losses The Company’s allowance for expected credit losses with respect to trade receivables and contract assets is based on a combination of factors, including evaluation of historical write-offs, current conditions and reasonable economic forecasts that affect collectability and other qualitative and quantitative analysis. Receivables, net included an allowance for expected credit losses of $9 million and $5 million at December 31, 2022 and December 31, 2021, respectively.
Fixed Assets, Net	Fixed Assets, Net The Company records fixed assets at cost. We compute depreciation and amortization using the straight-line method on the estimated useful lives of the assets, which are generally as follows: Asset Description Asset Life Capitalized software Lesser of the life of an associated license, or 4 to 7 years Leasehold improvements Lesser of estimated useful life or lease term, not to exceed 10 years Furniture, fixtures and equipment 4 to 10 years Computer equipment 4 to 6 years
Goodwill and Intangible Assets, Net	Goodwill and Intangible Assets, Net In applying the acquisition method of accounting for business combinations, amounts assigned to identifiable assets and liabilities acquired were based on estimated fair values as of the date of acquisition, with the remainder recorded as goodwill. Intangible assets are initially valued at fair value using generally accepted valuation methods appropriate for the type of intangible asset. Intangible assets with definite lives are amortized over their estimated useful lives and are reviewed for impairment if indicators of impairment arise. Goodwill is tested for impairment annually as of October 1, and whenever indicators of impairment arise.
Derivatives	Derivatives The Company uses derivative financial instruments, such as interest rate swaps. Interest rate swaps are used to manage interest risk exposures and have been designated as cash flow hedges. The changes in the fair value of derivatives that qualify for hedge accounting as cash flow hedges are recorded in Accumulated other comprehensive income (loss). Amounts are reclassified from Accumulated other comprehensive income (loss) into earnings when the hedge exposure affects earnings. The Company discontinues hedge accounting prospectively when: (1) the derivative expires or is sold, terminated, or exercised; (2) the qualifying criteria are no longer met; or (3) management removes the designation of the hedging relationship.
Foreign Currency	Foreign Currency Certain of the Company’s non-U.S. non-functional
Share-Based Compensation Costs	Share-Based Compensation Costs Share-based payments, including grants of restricted share units (“RSUs”) and performance-based restricted share units (“PRSUs”), for both the Predecessor and Successor periods, are measured based on their estimated grant date fair value. The Company recognizes compensation expense on a straight-line basis over the requisite service period for awards expected to ultimately vest. Forfeitures are estimated on the date of grant and revised if actual or expected forfeiture activity differs materially from original estimates.
Earnings Per Share	Earnings Per Share Basic earnings per share is calculated by dividing the net loss attributable to Alight, Inc. by the weighted average number of shares of Class A Common Stock issued and outstanding for the Successor period. The computation of diluted earnings per share reflects the potential dilution that could occur if dilutive securities and other contracts to issue shares were exercised or converted into shares or resulted in the issuance of shares that would then share in the net income of Alight, Inc.
Warrants	Warrants Warrant agreements related to warrants to purchase the Company’s Class A Common Stock were accounted for as liabilities at fair value within Financial instruments on the Consolidated Balance Sheets and were subject to remeasurement at each balance sheet date. Any change in fair value was recognized within the Consolidated Statements of Comprehensive Income (Loss). As of December 31, 2022 and 2021, all warrants were exercised or redeemed.
Tax Receivable Agreement	Tax Receivable Agreement In connection with the Business Combination, we entered into a Tax Receivable Agreement (the “TRA”) with certain of our pre-Business Subsequent to the Business Combination, upon equity exchanges of the noncontrolling interests, the Company records obligations under the TRA at the gross undiscounted amount of the expected future payments as an increase to the liability with an offset to Additional paid-in-capital.
Seller Earnouts	Seller Earnouts Upon completion of the Business Combination, we executed a contingent consideration agreement (the “Seller Earnouts”) that results in the issuance of non-voting Class B-1 Class B-2
Noncontrolling Interest	Noncontrolling Interest Noncontrolling interest represents the Company’s noncontrolling interest in consolidated subsidiaries which are not attributable, directly or indirectly, to the controlling Class A Common Stock ownership of the Company. Net (loss) income is reduced by the portion of net (loss) income that is attributable to noncontrolling interests. These noncontrolling interests are convertible into Class A Common Stock of the Company at the holder’s discretion.
Income Taxes	Income Taxes During the Predecessor periods, a portion of the Company’s earnings were subject to certain U.S. federal, state and foreign taxes. During the Successor period, the portion of earnings allocable to the Company is subject to corporate level tax rates at the U.S. federal, state and local levels. Therefore, the amount of income taxes recorded in the Predecessor periods is not representative of the expenses expected in the future. The Company accounts for income taxes pursuant to the asset and liability method which requires it to recognize current tax liabilities or receivables for the amount of taxes it estimates are payable or refundable for the current year, deferred tax assets and liabilities for the expected future tax consequences attributable to temporary differences between the financial statement carrying amounts and their respective tax bases of assets and liabilities and the expected benefits of net operating loss and credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in operations in the period enacted. A valuation allowance is provided when it is more likely than not that a portion or all of a deferred tax asset will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income and the reversal of deferred tax liabilities during the period in which related temporary differences become deductible. The Company recognizes the benefits of tax return positions in the financial statements if it is “more-likely-than-not” more-likely-than-not

Accounting Policies and Pract_3

Accounting Policies and Practices (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Summary of Estimated Useful Lives of Assets	The Company records fixed assets at cost. We compute depreciation and amortization using the straight-line method on the estimated useful lives of the assets, which are generally as follows: Asset Description Asset Life Capitalized software Lesser of the life of an associated license, or 4 to 7 years Leasehold improvements Lesser of estimated useful life or lease term, not to exceed 10 years Furniture, fixtures and equipment 4 to 10 years Computer equipment 4 to 6 years

Acquisitions (Tables)

Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2022
Business Acquisition [Line Items]
Summary of Final Consideration Transferred	The following table summarizes the final consideration transferred (in millions): Cash consideration to prior equityholders (1) $ 1,055 Repayment of debt 1,814 Total cash consideration $ 2,869 Continuing unitholders rollover equity into the Company (2) 1,414 Contingent consideration—Tax Receivable Agreement (3) 610 Contingent consideration—Seller Earnouts (3) 109 Total consideration transferred $ 5,002 Noncontrolling interest (4) $ 799 (1) Includes cash consideration paid to reimburse seller for certain transaction expenses. (2) The Company issued approximately 141 million shares of Class A Common Stock that had a total fair value of approximately $1.4 billion based on the price of $10 per share on July 2, 2021, the acquisition date. (3) The TRA and Seller Earnouts represent liability classified contingent consideration. Refer to Note 9 “Stockholders’ and Members’ Equity”, Note 14 “Financial Instruments” and Note 15 “Tax Receivable Agreement” to our consolidated financial statements included in this Annual Report on Form 10-K (4) The fair value of the noncontrolling interest is based on the fair value of acquired business, which was determined based on the price of the Company’s Class A Common Stock at the July 2, 2021 Closing Date, plus the contingent consideration related to the Seller Earnouts. The noncontrolling interest is exchangeable for Class A Common Stock at the option of the holder. Refer to Note 9 “Stockholders’ and Members’ Equity” to our consolidated financial statements included in this Annual Report on Form 10-K
Summary of Final Purchase Price allocation	The following table summarizes the final purchase price allocation (in millions): Cash and cash equivalents $ 460 Receivables 484 Fiduciary assets 1,015 Other current assets 162 Fixed assets 205 Other assets 425 Accounts payable and accrued liabilities (327 ) Fiduciary liabilities (1,015 ) Other current liabilities (291 ) Debt assumed (2,370 ) Deferred tax liabilities (3 ) Other liabilities (396 ) Intangible assets 4,078 Total identifiable net assets $ 2,427 Goodwill $ 3,374
Summary of Preliminary Values Allocated to Identifiable Intangible Assets and Estimated Useful Lives	The values allocated to identifiable intangible assets and their estimated useful lives are as follows: Fair value Useful life Identifiable intangible assets (in millions) (in years) Definite lived trade names $ 400 15 Technology related intangibles $ 222 6 Customer-related and contract-based intangibles $ 3,456 15
Retiree Health Exchange
Business Acquisition [Line Items]
Summary of Final Purchase Price allocation	The following table summarizes the purchase price allocation (in millions): Receivables $ 1 Other current assets 29 Deferred tax assets 1 Accounts payable and accrued liabilities (13 ) Intangible assets 104 Fair value of net assets acquired and liabilities assumed 122 Goodwill 77 Total consideration $ 199

Other Financial Data (Tables)

Other Financial Data (Tables)	12 Months Ended
	Dec. 31, 2022
Other Financial Data [Abstract]
Summary of Components of Receivables, Net	The components of Receivables, net are as follows (in millions): December 31, December 31, Billed and unbilled receivables $ 687 $ 520 Allowance for expected credit losses (9 ) (5 ) Balance at end of period $ 678 $ 515
Summary of Components of Other Current Assets	The components of Other current assets are as follows (in millions): December 31, 2022 December 31, 2021 Deferred project costs $ 43 $ 39 Prepaid expenses 68 66 Commissions receivable 149 148 Other 119 49 Total $ 379 $ 302
Summary of Components of Other Assets	The components of Other assets are as follows (in millions): December 31, 2022 December 31, 2021 Deferred project costs $ 342 $ 274 Operating lease right of use asset 86 120 Commissions receivable 28 34 Other 86 44 Total $ 542 $ 472
Summary of Components of Fixed Assets, Net	The components of Fixed assets, net are as follows (in millions): December 31, 2022 December 31, 2021 Capitalized software $ 183 $ 55 Leasehold improvements 42 40 Computer equipment 116 102 Furniture, fixtures and equipment 12 12 Construction in progress 73 58 Total Fixed assets, gross 426 267 Less: Accumulated depreciation 106 31 Fixed assets, net $ 320 $ 236
Summary of Components of Other Current Liabilities	The components of Other current liabilities are as follows (in millions): December 31, 2022 December 31, 2021 Deferred revenue $ 141 $ 148 Operating lease liabilities 34 44 Finance lease liabilities 25 27 Other 100 182 Total $ 300 $ 401
Summary of Components of Other Liabilities	The components of Other liabilities are as follows (in millions): December 31, 2022 December 31, 2021 Deferred revenue $ 93 $ 55 Operating lease liabilities 103 139 Finance lease liabilities 18 34 Unrecognized tax positions 13 44 Other 54 81 Total $ 281 $ 353

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets, Net (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Changes in Net Carrying Amount of Goodwill	The changes in the net carrying amount of goodwill are as follows (in millions): Employer Professional Total Balance as of December 31, 2021 $ 3,564 74 3,638 Acquisitions (1) 44 — 44 Foreign currency translation (2 ) (1 ) (3 ) Balance as of December 31, 2022 $ 3,606 73 3,679 (1) Amounts relate to the 2022 Acquisition and measurement period adjustments related to prior year acquisitions. See Note 4 “Acquisitions” for more information.
Schedule of Intangible Assets by Asset Class	Intangible assets by asset class are as follows (in millions): December 31, 2022 December 31, 2021 Gross Accumulated Net Gross Accumulated Net Intangible assets: Customer-related and contract based intangibles $ 3,670 $ 364 $ 3,306 $ 3,662 $ 119 $ 3,543 Technology related intangibles 263 63 200 254 20 234 Trade name (finite life) 408 42 366 407 14 393 Total $ 4,341 $ 469 $ 3,872 $ 4,323 $ 153 $ 4,170
Schedule of Intangible Asset Net Carrying Amount and Weighted Average Remaining Useful Lives	The following table reflects intangible asset net carrying amount and weighted average remaining useful lives as of December 31, 2022 (in millions, except for years): Net Weighted-Average Useful Lives Intangible assets at December 31, 2022: Customer-related and contract-based intangibles $ 3,306 13.5 Technology-related intangibles 200 4.5 Trade name (finite life) 366 13.3 Total $ 3,872
Schedule of Intangible Assets Expected Annual Amortization Expense	Subsequent to December 31, 2022, the annual amortization expense is expected to be as follows (in millions): Customer-Related Technology Trade 2023 $ 246 $ 45 $ 29 2024 246 45 29 2025 246 45 28 2026 246 44 27 2027 246 21 27 Thereafter 2,076 — 226 Total amortization expense $ 3,306 $ 200 $ 366

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of (Loss) income before income tax expense (benefit)	(Loss) income before income tax expense (benefit) consists of the following (in millions): Successor Predecessor Year Ended Six Months Six Months Year Ended, (Loss) income before income tax expense (benefit) U.S. (loss) income $ (27 ) $ (14 ) $ (28 ) $ (88 ) Non-U.S. (14 ) (9 ) (2 ) (6 ) Total $ (41 ) $ (23 ) $ (30 ) $ (94 )
Schedule of Provision For Income Tax	The provision for income tax consists of the following (in millions): Successor Predecessor Year Ended Six Months Six Months Year Ended, Income tax expense (benefit): Current: Federal $ (10 ) $ 17 $ 1 $ — State 5 3 — — Foreign 10 6 (5 ) 9 Total current tax expense (benefit) $ 5 $ 26 $ (4 ) $ 9 Deferred tax expense (benefit): Federal $ 18 $ — $ — $ (1 ) State 6 — — 1 Foreign 2 (1 ) (1 ) — Total deferred tax (benefit) expense $ 26 $ (1 ) $ (1 ) $ — Total income tax expense (benefit) $ 31 $ 25 $ (5 ) $ 9
Schedule of Reconciliation of The Effective Tax Rate	The reconciliation of the effective tax rate for all periods presented is as follows (in millions): Successor Predecessor Year Ended Six Months Ended Six Months Ended Year Ended 2022 2021 2021 2020 Amount % Amount % Amount % Amount % (Loss) income before income tax expense (benefit) $ (41 ) $ (23 ) $ (30 ) $ (94 ) Provision for income taxes at the statutory rate $ (9 ) 21 % $ (5 ) 21 % $ — — % $ — — State income taxes, net of federal benefit 3 (7 )% 3 (12 )% — — % 1 — Jurisdictional rate differences 8 (20 )% (11 ) 49 % 1 (3 )% 9 (11 )% Changes in valuation allowances 39 (95 )% 23 (100 )% (2 ) 6 % — — Benefit of income not allocated to the Company 6 (14 )% 1 (4 )% — — — — Income in separate U.S. tax consolidations 15 (37 )% 16 (68 )% — — — — Non-deductible 4 (9 )% 8 (35 )% (2 ) 6 % — — Tax credits (7 ) 17 % (4 ) 19 % — — — — Change in uncertain tax positions (28 ) 68 % (5 ) 24 % — — — — Other — — % (1 ) (3 )% (2 ) 7 % (1 ) 1 % Income tax expense (benefit) $ 31 (76 )% $ 25 (109 )% $ (5 ) 16 % $ 9 (10 )%
Schedule of Deferred Tax Assets and Liabilities	The components of the Company’s deferred tax assets and liabilities are as follows (in millions): Successor December 31, December 31, Deferred tax assets: Employee benefit plans $ 3 $ 2 Interest expense carryforward 55 13 Other credits 39 39 Tax receivable agreement 72 64 Other accrued expenses — 10 Seller Earnouts 11 35 Fixed assets — 2 Intangible assets — — Net operating losses 213 313 Other 5 4 Total 398 482 Valuation allowance on deferred tax assets (127 ) (226 ) Total $ 271 $ 256 Deferred tax liabilities: Intangible assets $ (32 ) $ (33 ) Investment in partnership (254 ) (246 ) Interest rate swap (30 ) — Other (9 ) (10 ) Total $ (325 ) $ (289 ) Net deferred tax (liability) asset $ (54 ) $ (33 )
Schedule of Amount of Uncertain Tax Positions	The following is a reconciliation of the Company’s beginning and ending amount of uncertain tax positions (in millions): Balance at January 1, 2021 (Predecessor) $ 34 Additions for tax positions of prior years 1 Balance at June 30, 2021 (Predecessor) $ 35 Balance at July 1, 2021 (Successor) 35 Lapse of statute of limitations (5 ) Balance at December 31, 2021 (Successor) $ 30 Lapse of statute of limitations (22 ) Balance at December 31, 2022 (Successor) $ 8

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Debt Outstanding	Debt outstanding consisted of the following (in millions): Maturity Date December 31, December 31, Term Loan May 1, 2024 $ 65 $ 72 Term Loan, Amended October 31, 2026 — 1,958 Term Loan, Third Incremental (1) August 31, 2028 — 517 Term Loan, B-1 (2) August 31, 2028 2,448 — Secured Senior Notes June 1, 2025 310 314 $294 million Revolving Credit Facility, Amended August 31, 2026 — — Other June 30, 2022 — 7 Total debt, net 2,823 2,868 Less: current portion of long-term debt, net (31 ) (38 ) Total long-term debt, net $ 2,792 $ 2,830 (1) The net balance for the Third Incremental Term Loan at December 31, 2021 includes unamortized debt issuance costs of $6 million. (2) The net balance for the B-1
Schedule of Aggregate Contractual Principal Payments	Aggregate contractual principal payments as of December 31, 2022 are as follows (in millions): 2023 $ 31 2024 83 2025 325 2026 25 2027 25 Thereafter 2,331 Total payments $ 2,820

Stockholders' and Members' Eq_2

Stockholders' and Members' Equity (Tables)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Schedule of Changes in Outstanding Stock	The following table reflects the changes in our outstanding stock: Class A (2) Class B-1 Class B-2 Class V Class Z Treasury Balance at December 31, 2021 456,282,881 4,990,453 4,990,453 77,459,687 5,595,577 — Conversion of noncontrolling interest 1,239,256 — — (1,239,256 ) — — Shares granted upon vesting 106,188 — — — — — Issuance for compensation to non-employees (1) 13,743 — — — — — Balance at March 31, 2022 457,642,068 4,990,453 4,990,453 76,220,431 5,595,577 — Conversion of noncontrolling interest 333,715 — — (333,715 ) — — Shares granted upon vesting 50,132 — — — — Issuance for compensation to non-employees (1) 20,258 — — — — — Balance at June 30, 2022 458,046,173 4,990,453 4,990,453 75,886,716 5,595,577 — Conversion of noncontrolling interest 86,399 — — (86,399 ) — — Shares granted upon vesting 135,445 — — — — — Issuance for compensation to non-employees (1) 20,891 — — — — — Share repurchases (1,506,385 ) — — — — 1,506,385 Balance at September 30, 2022 456,782,523 4,990,453 4,990,453 75,800,317 5,595,577 1,506,385 Conversion of noncontrolling interest 12,318,852 — — (12,318,852 ) — — Shares granted upon vesting 1,637,270 — — — — — Issuance for compensation to non-employees (1) 18,316 — — — — — Share repurchases — — — — — — Balance at December 31, 2022 470,756,961 4,990,453 4,990,453 63,481,465 5,595,577 1,506,385 (1) Issued to certain members of the Board of Directors in lieu of cash retainer. (2) Does not include 7,583,284 of unvested Class A common shares as of December 31, 2022.
Schedule of Changes in Accumulated Other Comprehensive Income (Loss) by Component	Changes in accumulated other comprehensive income (loss), net of noncontrolling interests and tax, are as follows (in millions): Predecessor Foreign (1) Interest (2) Total Balance at December 31, 2019 $ (3 ) $ (22 ) $ (25 ) Other comprehensive (loss) income before reclassifications, net of tax 8 (47 ) (39 ) Amounts reclassified from accumulated other comprehensive income (loss), net of tax — 22 22 Net current period other comprehensive (loss) income 8 (25 ) (17 ) Balance at December 31, 2020 $ 5 $ (47 ) $ (42 ) Other comprehensive (loss) income before reclassifications, net of tax 8 9 17 Amounts reclassified from accumulated other comprehensive income (loss), net of tax — 14 14 Net current period other comprehensive (loss) income 8 23 31 Balance at June 30, 2021 $ 13 $ (24 ) $ (11 ) Successor Foreign (1) Interest (2) Total Balance at July 1, 2021 $ — $ — $ — Other comprehensive (loss) income before reclassifications — 9 9 Tax expense (benefit) — (2 ) (2 ) Other comprehensive (loss) income before reclassifications, net of tax — 7 7 Amounts reclassified from accumulated other comprehensive income — 1 1 Tax expense — — — Amounts reclassified from accumulated other comprehensive income, net of tax — 1 1 Net current period other comprehensive income, net of tax — 8 8 Balance at December 31, 2021 $ — $ 8 $ 8 Other comprehensive (loss) income before reclassifications (13 ) 125 112 Tax expense (benefit) 2 (8 ) (6 ) Other comprehensive (loss) income before reclassifications, net of tax (11 ) 117 106 Amounts reclassified from accumulated other comprehensive income — (19 ) (19 ) Tax expense — — — Amounts reclassified from accumulated other comprehensive income, net of tax — (19 ) (19 ) Net current period other comprehensive income, net of tax (11 ) 98 87 Balance at December 31, 2022 $ (11 ) $ 106 $ 95 (1) Foreign currency translation adjustments include $6 million losses related to intercompany loans that have been designated long-term investment nature. (2) Reclassifications from this category are recorded in Interest expense. See Note 13 “Derivative Financial Instruments” for additional information.

Share-Based Compensation Expe_2

Share-Based Compensation Expense (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Summary of Unit Activity	The following tables summarizes the unit activity related to the RSUs and PRSUs during the Predecessor periods as follows: Weighted Weighted Predecessor RSUs Per Unit PRSUs Per Unit Balance as of December 31, 2019 2,907 $ 4,785 7,563 $ 3,350 Granted 1,990 4,578 5,469 4,572 Vested (944 ) 5,374 — — Forfeited (954 ) 4,491 (3,809 ) 3,513 Balance as of December 31, 2020 2,999 $ 4,563 9,223 $ 4,015 Granted 254 28,875 389 24,420 Vested (517 ) 5,459 — — Forfeited (121 ) 4,527 (567 ) 2,626 Balance as of June 30, 2021 2,614 $ 6,741 9,045 $ 4,888 The following tables summarizes the unit activity related to the RSUs and PRSUs during the Successor year ended December 31, 2022 and six months ended December 31, 2021: RSUs (1) Weighted PRSUs (1)(2) Weighted Balance as of July 1, 2021 854,764 $ 9.91 7,816,743 $ 9.56 Granted 9,475,330 12.60 9,107,424 12.63 Vested (3,014,054 ) 12.62 — — Forfeited (167,624 ) 12.64 (181,054 ) 12.51 Balance as of December 31, 2021 7,148,416 $ 12.27 16,743,113 $ 11.20 Granted 5,019,998 9.01 15,816,619 11.76 Vested (3,053,701 ) 12.24 — — Forfeited (1,348,552 ) 11.46 (2,474,009 ) 11.90 Balance as of December 31, 2022 7,766,161 $ 10.28 30,085,723 $ 11.38 (1) These share totals include both unvested shares and restricted stock units. (2) PRSUs granted includes both new grants in the period as well as adjustments in the period to existing grants to account for the expected level of achievement of the performance-based vesting requirements.
Schedule of Share-Based Compensation Costs Related to RSUs and PRSUs	Total share-based compensation costs related to the RSUs and PRSUs are recorded in the Consolidated Statement of Comprehensive Income (Loss) as follows (in millions): Successor Predecessor Year Ended Six Months Ended Six Months Ended 2021 Year Ended, Cost of services, exclusive of depreciation and amortization $ 40 $ 19 $ 1 $ 1 Selling, general and administrative 141 48 4 4 Total share-based compensation expense $ 181 $ 67 $ 5 $ 5

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Summary of Basic and Diluted (Net Loss) Earnings Per Share	Basic and diluted (net loss) earnings per share are as follows (in millions, except for share and per share amounts): Year Ended Six Months Ended Basic and diluted (net loss) earnings per share: Numerator Net (loss) income attributable to Alight, Inc.—basic and diluted $ (62 ) $ (35 ) Denominator Weighted-average shares outstanding—basic and diluted 458,558,192 439,800,624 Basic and diluted (net loss) earnings per share $ (0.14 ) $ (0.08 )

Segment Reporting (Tables)

Segment Reporting (Tables)	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Schedule of Current Reportable Segments	Information regarding the Company’s current reportable segments is as follows (in millions): Revenue Successor Predecessor Year Ended Six Months Ended Six Months Ended 2021 Year Ended Employer Solutions Recurring $ 2,467 $ 1,213 $ 1,049 $ 2,051 Project 251 134 107 237 Total Employer Solutions 2,718 1,347 1,156 2,288 Professional Services Recurring 128 65 60 108 Project 243 121 124 260 Total Professional Services 371 186 184 368 Hosted Business 43 21 21 72 Total $ 3,132 $ 1,554 $ 1,361 $ 2,728 Segment Profit Successor Predecessor Year Ended Six Months Ended Six Months Ended 2021 Year Ended Employer Solutions $ 659 $ 344 $ 274 $ 533 Professional Services 1 1 7 31 Hosted Business (1 ) (2 ) (3 ) — Total of all reportable segments 659 343 278 564 Share-based compensation 181 67 5 5 Transaction and integration expenses (1) 19 13 — — Non-recurring (2) — 19 18 — Transformation initiatives (3) — — — 8 Restructuring 63 5 9 77 Other (4) 15 (10 ) (5 ) 36 Depreciation 79 31 49 91 Intangible amortization 316 153 100 200 Operating (Loss) Income (14 ) 65 102 147 (Gain) Loss from change in fair value of (38 ) 65 — — (Gain) Loss from change in fair value of tax (41 ) (37 ) — — Interest expense 122 57 123 234 Other (income) expense, net (16 ) 3 9 7 Loss Before Income Tax Expense (Benefit) $ (41 ) $ (23 ) $ (30 ) $ (94 ) (1) Transaction and integration expenses related to acquisitions in 2022 and 2021. (2) Non-recurring (3) Transformation initiatives in fiscal year 2020 includes expenses related to enhancing our data center. (4) Other primarily includes activity related to long-term incentives and expenses related to acquisitions, offset by Other (income) expense, net which was primarily comprised of contingent consideration earnout activities.
Schedule of Revenue and Long-lived Assets by Geographic Location	Revenue by geographic location is as follows (in millions): Successor Predecessor Year Ended Six Months Ended Six Months Ended Year Ended United States $ 2,759 $ 1,358 $ 1,168 $ 2,353 Rest of world 373 196 193 375 Total $ 3,132 $ 1,554 $ 1,361 $ 2,728 There was no single client who accounted for more than 10% of the Company’s revenues in any of the periods presented. Long-lived assets, representing Fixed assets, net and Operating lease right of use assets, by geographic location is as follows (in millions): Successor December 31, December 31, United States $ 359 $ 305 Rest of world 47 51 Total $ 406 $ 356

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Swap Agreements That Will Fix the Floating Interest Rates Associated With Its Term Loan	The Company has utilized swap agreements that will fix the floating interest rates associated with its Term Loan as shown in the following table: Designation Date Effective Date Initial Notional Notional Amount Fixed Expiration Date July 2021 August 2020 $ 89,863,420 $ 100,000,000 3.0680 % February 2023 December 2021 August 2020 $ 181,205,050 $ 478,905,707 0.7203 % April 2024 December 2021 August 2020 $ 388,877,200 $ 599,043,463 0.6826 % April 2024 December 2021 May 2022 $ 220,130,318 $ 218,699,843 0.4570 % April 2024 December 2021 May 2022 $ 306,004,562 $ 302,505,737 0.4480 % April 2024 December 2021 April 2024 $ 871,205,040 n/a 1.6533 % June 2025 December 2021 April 2024 $ 435,602,520 n/a 1.6560 % June 2025 December 2021 April 2024 $ 435,602,520 n/a 1.6650 % June 2025 March 2022 June 2025 $ 1,197,000,000 n/a 2.5540 % December 2026
Schedule of Fair Values and Location of Outstanding Derivative Instruments Recorded in the Condensed Consolidated Balance Sheets	The fair values and location of outstanding derivative instruments recorded in the Consolidated Balance Sheets are as follows (in millions): December 31, December 31, Assets Other current assets $ 72 $ 1 Other assets 62 16 Total $ 134 $ 17 Liabilities Other current liabilities $ — $ 8 Other liabilities — 1 Total $ — $ 9

Tax Receivable Agreement (Table

Tax Receivable Agreement (Tables)	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Summary of Changes of Tax Receivable Liability	The following table summarizes the changes in the TRA liabilities (in millions): Tax Receivable Beginning balance as of December 31, 2021 $ 581 Measurement period adjustment (8 ) Fair value remeasurement (41 ) Conversion of noncontrolling interest 43 Ending Balance as of December 31, 2022 575 Less: current portion included in other current liabilities (7 ) Total long-term tax receivable agreement liability $ 568

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Schedule of Financial Assets and Liabilities Measured at Fair Value on Recurring Basis	The Company’s financial assets and liabilities measured at fair value on a recurring basis are as follows (in millions): December 31, 2022 Level 1 Level 2 Level 3 Total Assets Interest rate swaps $ — $ 134 $ — $ 134 Total assets recorded at fair value $ — $ 134 $ — $ 134 Liabilities Contingent consideration liability — — 13 13 Seller Earnouts liability — — 96 96 Tax receivable agreement liability — — 575 575 Total liabilities recorded at fair value $ — $ — $ 684 $ 684 December 31, 2021 Level 1 Level 2 Level 3 Total Assets Interest rate swaps $ — $ 17 $ — $ 17 Total assets recorded at fair value $ — $ 17 $ — $ 17 Liabilities Interest rate swaps $ — $ 9 $ — $ 9 Contingent consideration liability — — 33 33 Seller Earnouts liability — — 135 135 Tax receivable agreement liability — — 581 581 Total liabilities recorded at fair value $ — $ 9 $ 749 $ 758
Summary of Changes in Deferred Contingent Consideration Liabilities	The following table summarizes the changes in deferred contingent consideration liabilities (in millions): Successor Predecessor Year Ended Six Months Six Months Year Ended Beginning balance $ 33 $ 29 $ 26 $ 22 Acquisitions — 8 2 3 Measurement period adjustments (2 ) — — Accretion of contingent consideration 1 — 1 — Remeasurement of acquisition-related contingent consideration (15 ) (2 ) — 8 Payments (4 ) (2 ) — (7 ) Ending Balance $ 13 $ 33 $ 29 $ 26
Schedule of Financial Liabilities Measured at Fair Value on Non-Recurring Basis	The Company’s financial liabilities measured at fair value on a non-recurring December 31, 2022 December 31, 2021 Carrying Value Fair Value Carrying Value Fair Value Liabilities Current portion of long-term debt, net $ 31 $ 31 $ 38 $ 38 Long-term debt, net 2,792 2,780 2,830 2,834 Total $ 2,823 $ 2,811 $ 2,868 $ 2,872

Restructuring and Integration (

Restructuring and Integration (Tables)	12 Months Ended
	Dec. 31, 2022
Restructuring and Related Activities [Abstract]
Summary of Restructuring Costs	The following table summarizes restructuring costs by type that have been incurred through December 31, 2022: Successor Predecessor Year Ended Six months ended Six months ended Total Spend Employer Solutions Severance and Related Benefits $ 11 $ 1 $ 6 $ 57 Other Restructuring Costs (1) 41 3 2 86 Total Employer Solutions $ 52 $ 4 $ 8 $ 143 Professional Services Severance and Related Benefits $ 2 $ — $ 1 $ 10 Other Restructuring Costs (1) 9 1 — 15 Total Professional Services $ 11 $ 1 $ 1 $ 25 Total Restructuring Costs $ 63 $ 5 $ 9 $ 168 (1) Other costs associated with the Plan primarily include consulting and legal fees and lease consolidation.
Schedule of Accrued Restructuring Liability	As of December 31, 2022, approximately $8 million of the restructuring liability is unpaid and is recorded in Accounts payable and accrued liabilities on the Consolidated Balance Sheets. Severance and Other Restructuring Total Accrued restructuring liability as of December 31, 2021 $ 4 $ — $ 4 Restructuring charges 13 50 63 Cash payments (13 ) (53 ) (66 ) Non-cash (1) — 7 7 Accrued restructuring liability as of December 31, 2022 $ 4 $ 4 $ 8 (1) Non-cash

Lease Obligations (Tables)

Lease Obligations (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Summary of Components of Lease Expense	The components of lease expense were as follows (in millions): Successor Predecessor Year Ended Six Months Six Months Year Ended 2022 2021 2021 2020 Operating lease cost $ 25 $ 14 $ 16 $ 40 Finance lease cost: Amortization of leased assets 25 12 13 21 Interest of lease liabilities 3 2 2 4 Variable and short-term lease cost 6 3 3 6 Sublease income (8 ) (3 ) (4 ) (6 ) Total lease cost $ 51 $ 28 $ 30 $ 65
Schedule of Supplemental Balance Sheet Information Related to Leases	Supplemental balance sheet information related to leases was as follows (in millions, except lease term and discount rate): Successor December 31, December 31, Operating Leases Operating lease right-of-use assets $ 86 $ 120 Current 34 44 Noncurrent 103 139 Total operating lease liabilities $ 137 $ 183 Finance Leases Fixed assets, net $ 46 $ 62 Current finance lease liabilities 25 27 Noncurrent finance lease liabilities 18 34 Total finance lease liabilities $ 43 $ 61 Weighted Average Remaining Lease Term (in years) Operating leases 6.5 5.8 Finance leases 2.0 2.7 Weighted Average Discount Rate Operating leases 4.6 % 4.3 % Finance leases 4.3 % 4.4 %
Schedule of Supplemental cash Flow and Other Information Related to Leases	Supplemental cash flow and other information related to leases was as follows (in millions): Successor Predecessor Year Ended Six Months Six Months Year Ended 2022 2021 2021 2020 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 48 $ 27 $ 22 $ 42 Operating cash flows from finance leases 2 2 2 4 Financing cash flows from finance leases 30 14 17 24 Right-of Operating leases $ 11 $ 2 $ 10 $ 26 Finance leases 9 2 2 62
Summary of Future Lease Payments for Lease Obligations	Future lease payments for lease obligations with initial terms in excess of one year as of December 31, 2022 are as follows (in millions): Finance Operating 2023 $ 21 $ 37 2024 18 33 2025 5 19 2026 — 17 2027 — 15 Thereafter — 28 Total lease payments 44 149 Less: amount representing interest (1 ) (19 ) Total lease obligations, net 43 130 Less: current portion of lease obligations, net (25 ) (34 ) Total long-term portion of lease obligations, net $ 18 $ 96

Basis of Presentation and Nat_2

Basis of Presentation and Nature of Business - Additional Information (Details)	Jul. 02, 2021	Dec. 31, 2022
Alight Holdings
Basis Of Presentation And Nature Of Business [Line Items]
Non-voting ownership percentage held by noncontrolling interest	15%	12%
Special Purpose Acquisition Company
Basis Of Presentation And Nature Of Business [Line Items]
Business combination, closing date of acquisition	Jul. 02, 2021
Alight | Special Purpose Acquisition Company | Alight Holdings
Basis Of Presentation And Nature Of Business [Line Items]
Percentage of economic interest	85%	88%
Business combination, percentage of voting power	100%	100%

Accounting Policies and Pract_4

Accounting Policies and Practices - Additional Information (Details) - USD ($) $ in Millions	6 Months Ended		12 Months Ended
	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2020	Jul. 01, 2021
Accounting Policies And Practices [Line Items]
Cash and cash equivalents	$ 372		$ 250
Allowance for expected credit losses	5		9
Foreign exchange gains (losses)	(4)		$ 1
Business combination tax receivable agreement percentage of benefit deemed to realize			85%
Minimum percentage of unrecognized tax benefit likely to be realized			50%
Fiduciary assets	$ 1,280		$ 1,509
Alight Holdings
Accounting Policies And Practices [Line Items]
Allowance for expected credit losses					$ 0
Foreign exchange gains (losses)		$ (9)		$ 2

Accounting Policies and Pract_5

Accounting Policies and Practices - Summary of Estimated Useful Lives of Assets (Details)	12 Months Ended
	Dec. 31, 2022
Capitalized Software
Property Plant And Equipment [Line Items]
Estimated useful life	Lesser of the life of an associated license, or 4 to 7 years
Capitalized Software | Minimum
Property Plant And Equipment [Line Items]
Estimated useful life	4 years
Capitalized Software | Maximum
Property Plant And Equipment [Line Items]
Estimated useful life	7 years
Leasehold Improvements
Property Plant And Equipment [Line Items]
Estimated useful life	Lesser of estimated useful life or lease term, not to exceed 10 years
Leasehold Improvements | Maximum
Property Plant And Equipment [Line Items]
Estimated useful life	10 years
Furniture, Fixtures and Equipment | Minimum
Property Plant And Equipment [Line Items]
Estimated useful life	4 years
Furniture, Fixtures and Equipment | Maximum
Property Plant And Equipment [Line Items]
Estimated useful life	10 years
Computer Equipment | Minimum
Property Plant And Equipment [Line Items]
Estimated useful life	4 years
Computer Equipment | Maximum
Property Plant And Equipment [Line Items]
Estimated useful life	6 years

Revenue from Contracts with C_2

Revenue from Contracts with Customers - Additional Information (Details)	12 Months Ended
	Dec. 31, 2022
Disaggregation Of Revenue [Line Items]
Period to recognize revenue under subscription	3 years
Revenue related to unsatisfied performance obligations, description	The Company has elected to apply practical expedients to not disclose the revenue related to unsatisfied performance obligations if (1) the contract has an original duration of one year or less, or (2) the variable consideration is allocated entirely to an unsatisfied performance obligation which is recognized as a series of distinct goods and services that form a single performance obligation.
Customer Relationships
Disaggregation Of Revenue [Line Items]
Revenue practical expedient	For situations where the duration of the contract is 1 year or less, the Company has applied a practical expedient and recognized the costs of obtaining a contract as an expense when incurred. These costs are recorded in Cost of services, exclusive of depreciation and amortization in the Consolidated Statements of Comprehensive Income (Loss).
Payroll and Cloud Solutions | Customer Relationships
Disaggregation Of Revenue [Line Items]
Capitalized costs, amortization period	7 years
Other Solutions | Customer Relationships
Disaggregation Of Revenue [Line Items]
Capitalized costs, amortization period	15 years
Minimum
Disaggregation Of Revenue [Line Items]
Revenue recognition contract terms	3 years
Maximum
Disaggregation Of Revenue [Line Items]
Revenue recognition contract terms	5 years

Acquisitions - Additional Infor

Acquisitions - Additional Information (Details) - USD ($) $ in Millions			1 Months Ended	6 Months Ended	12 Months Ended
	Oct. 01, 2021	Jul. 02, 2021	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Goodwill			$ 3,679		$ 3,679		$ 3,638
Technology Related Intangibles
Business Acquisition [Line Items]
Identifiable intangible assets, Useful life					4 years 6 months
ReedGroup
Business Acquisition [Line Items]
Consideration transferred			87
Goodwill tax deductible			$ 0		$ 0
Foley Trasimene Acquisition Corp
Business Acquisition [Line Items]
Consideration transferred		$ 5,002
Business combination, deferred underwriting costs related to initial public offering		36
Business combination, fees related to PIPE Investment		37
Business combination, acquisition-related costs		21
Business combination, seller transaction costs		39
Business combination, advisory and investment banker fees		36
Business combination, certain executive compensation related expenses		36
Goodwill		3,374
Receivables		484
Other current liabilities		291
Noncontrolling interest		799
Goodwill tax deductible		$ 1,600
Foley Trasimene Acquisition Corp | Purchase Accounting Measurement
Business Acquisition [Line Items]
Consideration transferred				$ 8
Receivables				2
Other current liabilities				2
Noncontrolling interest				$ 1
Foley Trasimene Acquisition Corp | Customer Related and Contract Based Intangibles
Business Acquisition [Line Items]
Identifiable intangible assets, Useful life		15 years
Foley Trasimene Acquisition Corp | Technology Related Intangibles
Business Acquisition [Line Items]
Identifiable intangible assets, Useful life		6 years
Retiree Health Exchange
Business Acquisition [Line Items]
Consideration transferred	$ 199
Goodwill	77
Receivables	1
Deferred tax assets	1
Goodwill tax deductible	$ 77
Retiree Health Exchange | Purchase Accounting Measurement
Business Acquisition [Line Items]
Deferred tax assets						$ 1
Retiree Health Exchange | Customer Related and Contract Based Intangibles
Business Acquisition [Line Items]
Identifiable intangible assets, Useful life	13 years
Retiree Health Exchange | Technology Related Intangibles
Business Acquisition [Line Items]
Identifiable intangible assets, Useful life	5 years

Acquisitions - Summary of Final

Acquisitions - Summary of Final Consideration Transferred (Details) - Foley Trasimene Acquisition Corp $ in Millions	Jul. 02, 2021 USD ($)
Business Acquisition [Line Items]
Cash consideration to prior equityholders	$ 1,055
Repayment of debt	1,814
Total cash consideration	2,869
Continuing unitholders rollover equity into the Company	1,414
Consideration transferred	5,002
Noncontrolling interest	799
Tax Receivable Agreement
Business Acquisition [Line Items]
Contingent consideration	610
Seller Earnouts
Business Acquisition [Line Items]
Contingent consideration	$ 109

Acquisitions - Summary of Fin_2

Acquisitions - Summary of Final Consideration Transferred (Parenthetical) (Details) - Foley Trasimene Acquisition Corp - Class A Common Stock $ / shares in Units, shares in Millions, $ in Billions	Jul. 02, 2021 USD ($) $ / shares shares
Business Acquisition [Line Items]
Business acquisition, equity interest issued, number of shares | shares	141
Business acquisition, equity interest issued, total fair value | $	$ 1.4
Business acquisition, equity interest issued, share price per share | $ / shares	$ 10

Acquisitions - Summary of Fin_3

Acquisitions - Summary of Final Purchase Price allocation (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Oct. 01, 2021	Jul. 02, 2021
Business Acquisition [Line Items]
Goodwill	$ 3,679	$ 3,638
Foley Trasimene Acquisition Corp
Business Acquisition [Line Items]
Cash and cash equivalents				$ 460
Receivables				484
Fiduciary assets				1,015
Other current assets				162
Fixed assets				205
Other assets				425
Accounts payable and accrued liabilities				(327)
Fiduciary liabilities				(1,015)
Other current liabilities				(291)
Debt assumed				(2,370)
Deferred tax liabilities				(3)
Other liabilities				(396)
Intangible assets				4,078
Total identifiable net assets				2,427
Goodwill				$ 3,374
Retiree Health Exchange
Business Acquisition [Line Items]
Receivables			$ 1
Other current assets			29
Deferred tax assets			1
Accounts payable and accrued liabilities			(13)
Intangible assets			104
Fair value of net assets acquired and liabilities assumed			122
Goodwill			77
Total consideration			$ 199

Acquisitions - Summary of Preli

Acquisitions - Summary of Preliminary Values Allocated to Identifiable Intangible Assets and Estimated Useful Lives (Details) - USD ($) $ in Millions		12 Months Ended
	Jul. 02, 2021	Dec. 31, 2022
Definite Lived Trade Names
Acquired Finite-Lived Intangible Assets [Line Items]
Identifiable intangible assets, Useful life		13 years 3 months 18 days
Technology Related Intangibles
Acquired Finite-Lived Intangible Assets [Line Items]
Identifiable intangible assets, Useful life		4 years 6 months
Foley Trasimene Acquisition Corp | Definite Lived Trade Names
Acquired Finite-Lived Intangible Assets [Line Items]
Identifiable intangible assets, Fair value	$ 400
Identifiable intangible assets, Useful life	15 years
Foley Trasimene Acquisition Corp | Technology Related Intangibles
Acquired Finite-Lived Intangible Assets [Line Items]
Identifiable intangible assets, Fair value	$ 222
Identifiable intangible assets, Useful life	6 years
Foley Trasimene Acquisition Corp | Customer Related and Contract Based Intangibles
Acquired Finite-Lived Intangible Assets [Line Items]
Identifiable intangible assets, Fair value	$ 3,456
Identifiable intangible assets, Useful life	15 years

Other Financial Data - Summary

Other Financial Data - Summary of Components of Receivables, Net (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Other Financial Data [Abstract]
Billed and unbilled receivables	$ 687	$ 520
Allowance for expected credit losses	(9)	(5)
Balance at end of period	$ 678	$ 515

Other Financial Data - Addition

Other Financial Data - Additional Information (Details) - USD ($) $ in Millions	6 Months Ended		12 Months Ended
	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2020	Jul. 01, 2021
Other Financial Data [Line Items]
Allowance for expected credit losses	$ 5		$ 9
Fixed assets, net	236		320
Contract with customer, liability, revenue recognized	44		$ 123
Operating lease expiration period			2031
Alight Holdings
Other Financial Data [Line Items]
Allowance for expected credit losses					$ 0
Business combination, fixed assets acquired, accumulated depreciation					$ 0
Contract with customer, liability, revenue recognized		$ 101		$ 175
Finance Leased Assets Included in Computer Equipment
Other Financial Data [Line Items]
Fixed assets, net	62		$ 46
Interest Rate Swaps
Other Financial Data [Line Items]
Derivative asset, noncurrent	$ 16		$ 62
Derivative Asset, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Other Assets, Noncurrent		Other Assets, Noncurrent
Derivative Asset, Current	$ 1		$ 72
Derivative Asset, Current, Statement of Financial Position [Extensible Enumeration]	Other Assets, Current		Other Assets, Current
Derivative liability, current	$ 8		$ 0
Derivative Liability, Current, Statement of Financial Position [Extensible Enumeration]	Other Liabilities, Current
Derivative liability, noncurrent	$ 1		0
Derivative Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Other Liabilities, Noncurrent
Other Current Liabilities
Other Financial Data [Line Items]
Deferred compensation liability	$ 83
Cost of Services, Exclusive of Depreciation and Amortization
Other Financial Data [Line Items]
Amortization expense	$ 31		$ 50
Cost of Services, Exclusive of Depreciation and Amortization | Alight Holdings
Other Financial Data [Line Items]
Amortization expense		$ 33		$ 74

Other Financial Data - Summar_2

Other Financial Data - Summary of Components of Other Current Assets (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Other Financial Data [Abstract]
Deferred project costs	$ 43	$ 39
Prepaid expenses	68	66
Commissions receivable	149	148
Other	119	49
Total	$ 379	$ 302

Other Financial Data - Summar_3

Other Financial Data - Summary of Components of Other Assets (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Other Financial Data [Abstract]
Deferred project costs	$ 342	$ 274
Operating lease right of use asset	86	120
Commissions receivable	28	34
Other	86	44
Total	$ 542	$ 472

Other Financial Data - Summar_4

Other Financial Data - Summary of Components of Fixed Assets, Net (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Property Plant And Equipment [Line Items]
Total Fixed assets, gross	$ 426	$ 267
Less: Accumulated depreciation	106	31
Fixed assets, net	320	236
Capitalized Software
Property Plant And Equipment [Line Items]
Total Fixed assets, gross	183	55
Leasehold Improvements
Property Plant And Equipment [Line Items]
Total Fixed assets, gross	42	40
Computer Equipment
Property Plant And Equipment [Line Items]
Total Fixed assets, gross	116	102
Furniture, Fixtures and Equipment
Property Plant And Equipment [Line Items]
Total Fixed assets, gross	12	12
Construction in Progress
Property Plant And Equipment [Line Items]
Total Fixed assets, gross	$ 73	$ 58

Other Financial Data - Summar_5

Other Financial Data - Summary of Components of Other Current Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Other Financial Data [Abstract]
Deferred revenue	$ 141	$ 148
Operating lease liabilities	34	44
Finance lease liabilities	25	27
Other	100	182
Total	$ 300	$ 401

Other Financial Data - Summar_6

Other Financial Data - Summary of Components of Other Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Other Financial Data [Abstract]
Deferred revenue	$ 93	$ 55
Operating lease liabilities	103	139
Finance lease liabilities	18	34
Unrecognized tax positions	13	44
Other	54	81
Total	$ 281	$ 353

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets, Net - Summary of Changes in Net Carrying Amount of Goodwill (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($)
Goodwill [Line Items]
Balance as of December 31, 2021	$ 3,638
Measurement period adjustments	44	[1]
Foreign currency translation	(3)
Balance as of December 31, 2022	3,679
Employer Solutions
Goodwill [Line Items]
Balance as of December 31, 2021	3,564
Measurement period adjustments	44	[1]
Foreign currency translation	(2)
Balance as of December 31, 2022	3,606
Professional Services
Goodwill [Line Items]
Balance as of December 31, 2021	74
Foreign currency translation	(1)
Balance as of December 31, 2022	$ 73
[1]Amounts relate to the 2022 Acquisition and measurement period adjustments related to prior year acquisitions. See Note 4 “Acquisitions” for more information.

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets, Net - Additional Information (Details) - USD ($) $ in Millions	6 Months Ended		12 Months Ended
	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2020
Finite Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 153		$ 316
Accumulated amortization	153		$ 469
Utilized discount rate			11%
Increase in hypothetical basis point in discount rate			0.0025
Decrease in hypothetical basis point in long-term growth rate			0.0050
Goodwill long-term growth rate			3.50%
Goodwill	$ 3,638		$ 3,679
Alight Holdings
Finite Lived Intangible Assets [Line Items]
Amortization of intangible assets		$ 100		$ 200
Health Solutions
Finite Lived Intangible Assets [Line Items]
Impairment of goodwill			$ 174
Maximum percentage reporting units exceeded carrying values			1%
Goodwill			$ 3,075
Wealth Solutions
Finite Lived Intangible Assets [Line Items]
Maximum percentage reporting units exceeded carrying values			6%
Goodwill			$ 127
Cloud Services
Finite Lived Intangible Assets [Line Items]
Impairment of goodwill			$ 36
Maximum percentage reporting units exceeded carrying values			1%
Goodwill			$ 404
Professional Services
Finite Lived Intangible Assets [Line Items]
Maximum percentage reporting units exceeded carrying values			29%
Goodwill			$ 73

Goodwill and Intangible Asset_5

Goodwill and Intangible Assets, Net - Schedule of Intangible Assets by Asset Class (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Intangible Assets
Intangible assets, Gross Carrying Amount	$ 4,341	$ 4,323
Intangible assets, Accumulated Amortization	469	153
Intangible assets, Net Carrying Amount	3,872	4,170
Customer Related and Contract Based Intangibles
Intangible Assets
Intangible assets, Gross Carrying Amount	3,670	3,662
Intangible assets, Accumulated Amortization	364	119
Intangible assets, Net Carrying Amount	3,306	3,543
Technology Related Intangibles
Intangible Assets
Intangible assets, Gross Carrying Amount	263	254
Intangible assets, Accumulated Amortization	63	20
Intangible assets, Net Carrying Amount	200	234
Trade Name
Intangible Assets
Intangible assets, Gross Carrying Amount	408	407
Intangible assets, Accumulated Amortization	42	14
Intangible assets, Net Carrying Amount	$ 366	$ 393

Goodwill and Intangible Asset_6

Goodwill and Intangible Assets, Net - Schedule of Intangible Asset Net Carrying Amount and Weighted Average Remaining Useful Lives (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Intangible Assets Other Than Goodwill [Line Items]
Intangible assets, Net Carrying Amount	$ 3,872	$ 4,170
Customer Related and Contract Based Intangibles
Schedule Of Intangible Assets Other Than Goodwill [Line Items]
Intangible assets, Net Carrying Amount	$ 3,306	3,543
Intangible assets, Weighted Average Remaining Useful Lives	13 years 6 months
Technology Related Intangibles
Schedule Of Intangible Assets Other Than Goodwill [Line Items]
Intangible assets, Net Carrying Amount	$ 200	234
Intangible assets, Weighted Average Remaining Useful Lives	4 years 6 months
Trade Name
Schedule Of Intangible Assets Other Than Goodwill [Line Items]
Intangible assets, Net Carrying Amount	$ 366	$ 393
Intangible assets, Weighted Average Remaining Useful Lives	13 years 3 months 18 days

Goodwill and Intangible Asset_7

Goodwill and Intangible Assets, Net - Schedule of Intangible Assets Expected Annual Amortization Expense (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Customer Related and Contract Based Intangibles
Finite Lived Intangible Assets [Line Items]
2023	$ 246
2024	246
2025	246
2026	246
2027	246
Thereafter	2,076
Intangible assets, Net Carrying Amount	3,306	$ 3,543
Technology Related Intangibles
Finite Lived Intangible Assets [Line Items]
2023	45
2024	45
2025	45
2026	44
2027	21
Intangible assets, Net Carrying Amount	200	234
Trade Name
Finite Lived Intangible Assets [Line Items]
2023	29
2024	29
2025	28
2026	27
2027	27
Thereafter	226
Intangible assets, Net Carrying Amount	$ 366	$ 393

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Millions	6 Months Ended		12 Months Ended
	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2020
Income Tax Contingency [Line Items]
Effective tax rate	(109.00%)	16%	(76.00%)	(10.00%)
Valuation allowances decreased			$ (99)
Liability uncertain tax positions would impact the effective tax rate	$ 27		8
Accrued potential interest and penalties	17		6
Decrease in unrecognized tax benefits			(2)
U.S.
Income Tax Contingency [Line Items]
Net operating loss carryforwards	$ 313		$ 213

Income Taxes - Schedule of (Los

Income Taxes - Schedule of (Loss) income before income tax expense (benefit) (Details) - USD ($) $ in Millions	6 Months Ended		12 Months Ended
	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2020
Income Tax Examination [Line Items]
U.S. (loss) income	$ (14)		$ (27)
Non-U.S. (loss) income	(9)		(14)
Loss Before Income Tax Expense (Benefit)	$ (23)		$ (41)
Alight Holdings
Income Tax Examination [Line Items]
U.S. (loss) income		$ (28)		$ (88)
Non-U.S. (loss) income		(2)		(6)
Loss Before Income Tax Expense (Benefit)		$ (30)		$ (94)

Income Taxes - Schedule of Prov

Income Taxes - Schedule of Provision For Income Taxes (Details) - USD ($) $ in Millions	6 Months Ended		12 Months Ended
	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2020
Current
Federal	$ 17		$ (10)
State	3		5
Foreign	6		10
Total current tax expense (benefit)	26		5
Deferred tax expense (benefit):
Federal			18
State			6
Foreign	(1)		2
Total deferred tax (benefit) expense	(1)		26
Total income tax expense (benefit)	$ 25		$ 31
Alight Holdings
Current
Federal		$ 1
Foreign		(5)		$ 9
Total current tax expense (benefit)		(4)		9
Deferred tax expense (benefit):
Federal				(1)
State				1
Foreign		(1)
Total deferred tax (benefit) expense		(1)
Total income tax expense (benefit)		$ (5)		$ 9

Income Taxes - Schedule of Reco

Income Taxes - Schedule of Reconciliation of The Effective Tax Rate (Details) - USD ($) $ in Millions	6 Months Ended		12 Months Ended
	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2020
Income Tax Contingency [Line Items]
(Loss) income before income tax expense (benefit)	$ (23)		$ (41)
Effective Income Tax Rate Reconciliation, Amount [Abstract]
Provision for income taxes at the statutory rate	(5)		(9)
State income taxes, net of federal benefit	3		3
Jurisdictional rate differences	(11)		8
Changes in valuation allowances	23		39
Benefit of income not allocated to the Company	1		6
Income in separate U.S. tax consolidations	16		15
Non-deductible expenses	8		4
Tax credits	(4)		(7)
Change in uncertain tax positions	(5)		(28)
Other	(1)
Total income tax expense (benefit)	$ 25		$ 31
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Provision for income taxes at the statutory rate	21%		21%
State income taxes, net of federal benefit	(12.00%)		(7.00%)
Jurisdictional rate differences	49%		(20.00%)
Changes in valuation allowances	(100.00%)		(95.00%)
Benefit of income not allocated to the Company	(4.00%)		(14.00%)
Income in separate U.S. tax consolidations	(68.00%)		(37.00%)
Non-deductible expenses	(35.00%)		(9.00%)
Tax credits	19%		17%
Change in uncertain tax positions	24%		68%
Other	(3.00%)
Income tax expense (benefit)	(109.00%)	16%	(76.00%)	(10.00%)
Alight Holdings
Income Tax Contingency [Line Items]
(Loss) income before income tax expense (benefit)		$ (30)		$ (94)
Effective Income Tax Rate Reconciliation, Amount [Abstract]
State income taxes, net of federal benefit				1
Jurisdictional rate differences		1		9
Changes in valuation allowances		(2)
Non-deductible expenses		(2)
Other		(2)		(1)
Total income tax expense (benefit)		$ (5)		$ 9
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Jurisdictional rate differences		(3.00%)		(11.00%)
Changes in valuation allowances		6%
Non-deductible expenses		6%
Other		7%		1%
Income tax expense (benefit)		16%		(10.00%)

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets
Employee benefit plans	$ 3	$ 2
Interest expense carryforward	55	13
Other credits	39	39
Tax receivable agreement	72	64
Other accrued expenses		10
Seller Earnouts	11	35
Fixed assets		2
Net operating losses	213	313
Other	5	4
Total	398	482
Valuation allowance on deferred tax assets	(127)	(226)
Total	271	256
Deferred tax liabilities
Intangible assets	(32)	(33)
Investment in partnership	(254)	(246)
Interest rate swap	30
Other	(9)	(10)
Total	(325)	(289)
Net deferred tax (liability) asset	$ (54)	$ (33)

Income Taxes - Schedule of Amou

Income Taxes - Schedule of Amount of Uncertain Tax Positions (Details) - USD ($) $ in Millions	6 Months Ended		12 Months Ended
	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Beginning balance	$ 35	$ 34	$ 30
Lapse of statute of limitations	(5)		(22)
Additions for tax positions of prior years		1
Ending balance	$ 30	$ 35	$ 8

Debt - Schedule of Debt Outstan

Debt - Schedule of Debt Outstanding (Details) - USD ($) $ in Millions		1 Months Ended		12 Months Ended
		Jan. 31, 2022	Aug. 31, 2021	Dec. 31, 2022		Dec. 31, 2021
Debt Instrument [Line Items]
Gross debt				$ 2,820
Total debt, net				2,823		$ 2,868
Less: current portion of long term debt, net				(31)		(38)
Total long-term debt, net				2,792		2,830
Term Loan
Debt Instrument [Line Items]
Gross debt				$ 65		72
Maturity Date				May 01, 2024
Term Loan, Amended
Debt Instrument [Line Items]
Gross debt						1,958
Maturity Date				Oct. 31, 2026
Term Loan, Third Incremental
Debt Instrument [Line Items]
Gross debt	[1]					517
Total debt, net			$ 525
Maturity Date		Aug. 31, 2028	Aug. 31, 2028	Aug. 31, 2028	[1]
Term Loan, B-1
Debt Instrument [Line Items]
Gross debt	[2]			$ 2,448
Maturity Date	[2]			Aug. 31, 2028
Secured Senior Notes
Debt Instrument [Line Items]
Gross debt				$ 310		314
Maturity Date				Jun. 01, 2025
$294m Revolving Credit Facility, Amended
Debt Instrument [Line Items]
Maturity Date			Aug. 31, 2026	Aug. 31, 2026
Other
Debt Instrument [Line Items]
Gross debt						$ 7
Maturity Date				Jun. 30, 2022
[1]The net balance for the Third Incremental Term Loan at December 31, 2021 includes unamortized debt issuance costs of $6 million.[2]The net balance for the B-1 Term Loan at December 31, 2022 included unamortized debt issuance costs of $8 million.

Debt - Schedule of Debt Outst_2

Debt - Schedule of Debt Outstanding (Parenthetical) (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Aug. 31, 2021
Term Loan, Third Incremental
Debt Instrument [Line Items]
Unamortized debt issuance costs		$ 6,000,000
Term Loan, B-1
Debt Instrument [Line Items]
Unamortized debt issuance costs	$ 8,000,000
$294m Revolving Credit Facility, Amended
Debt Instrument [Line Items]
Line of credit, maximum borrowing capacity	$ 294,000,000		$ 294,000,000

Debt - Additional Information (

Debt - Additional Information (Details) - USD ($)

1 Months Ended

6 Months Ended

12 Months Ended

Jan. 31, 2022

Aug. 31, 2021

Jul. 31, 2021

Aug. 31, 2020

May 31, 2020

May 31, 2017

Dec. 31, 2021

Jun. 30, 2021

Dec. 31, 2022

Dec. 31, 2021

Dec. 31, 2020

Dec. 31, 2019

Jul. 31, 2019

Nov. 30, 2017

Debt Instrument [Line Items]

Aggregate increase in debt liability

$ 60,000,000

Debt balance

$ 2,868,000,000

$ 2,823,000,000

$ 2,868,000,000

Amortization of financing fees and benefits

(2,000,000)

(2,000,000)

Interest expense related to debt instruments

53,000,000

138,000,000

Alight Holdings

Debt Instrument [Line Items]

Amortization of financing fees and benefits

$ 9,000,000

$ 20,000,000

Interest expense related to debt instruments

105,000,000

204,000,000

Interest Expense

Debt Instrument [Line Items]

Amortization of financing fees and benefits

2,000,000

$ 3,000,000

Interest Expense | Alight Holdings

Debt Instrument [Line Items]

Amortization of financing fees and benefits

8,000,000

17,000,000

Revolving Credit Facility | Alight Holdings

Debt Instrument [Line Items]

Debt term

5 years

Maturity Date

May 01, 2022

Line of credit, maximum borrowing capacity

$ 250,000,000

Amended Revolving Credit Facility

Debt Instrument [Line Items]

Maturity Date

Aug. 31, 2026

Aug. 31, 2026

Line of credit, maximum borrowing capacity

$ 294,000,000

$ 294,000,000

Unused letters of credit

3,000,000

Proceeds from Lines of Credit

$ 0

Amended Revolving Credit Facility | Alight Holdings

Debt Instrument [Line Items]

Maturity Date

Oct. 31, 2024

Line of credit, maximum borrowing capacity

$ 226,000,000

Other

Debt Instrument [Line Items]

Maturity Date

Jun. 30, 2022

Principal payment

$ 110,000,000

Debt instrument, borrowings offset amount

$ 104,000,000

Termination date

Jun. 29, 2022

Other | Alight Holdings

Debt Instrument [Line Items]

Revolving credit facility acquired

$ 20,000,000

Term Loan

Debt Instrument [Line Items]

Maturity Date

May 01, 2024

Repayment of principal

$ 556,000,000

Term Loan | Alight Holdings

Debt Instrument [Line Items]

Debt term

7 years

Repayments of principal to refinance debt

$ 270,000,000

Term Loan | LIBOR | Minimum | Alight Holdings

Debt Instrument [Line Items]

Debt instrument, variable interest rate

2.75%

Term Loan | LIBOR | Maximum | Alight Holdings

Debt Instrument [Line Items]

Debt instrument, variable interest rate

3%

Term Loan, Amended

Debt Instrument [Line Items]

Maturity Date

Oct. 31, 2026

Debt instrument, variable interest rate basis

1-month

Payment terms

The Company is required to make principal payments at the end of each fiscal quarter based on defined terms in the agreement with the remaining principal balances due on the maturity dates.

Principal payment

$ 571,000,000

$ 31,000,000

Swap agreement expiration period

2026-12

Term Loan, Amended | Alight Holdings

Debt Instrument [Line Items]

Debt balance

$ 1,986,000,000

Maturity Date

Oct. 31, 2026

Principal payment

$ 13,000,000

$ 298,000,000

Term Loan, Amended | Minimum | Alight Holdings

Debt Instrument [Line Items]

Debt instrument, variable interest rate

0.50%

Term Loan, Third Incremental

Debt Instrument [Line Items]

Debt balance

$ 525,000,000

Maturity Date

Aug. 31, 2028

Aug. 31, 2028

Aug. 31, 2028

[1]

Term Loan, B-1 [Member]

Debt Instrument [Line Items]

Maturity Date

[2]

Aug. 31, 2028

Term Loan, B-1 [Member] | SOFR | Alight Holdings

Debt Instrument [Line Items]

Debt instrument, variable interest rate

3%

Secured Senior Notes

Debt Instrument [Line Items]

Maturity Date

Jun. 01, 2025

Payment terms

interest at a fixed rate of 5.75% per annum, payable semi-annually on June 1 and December 1 of each year

Secured Senior Notes | Alight Holdings

Debt Instrument [Line Items]

Maturity Date

Jun. 01, 2025

Face amount

$ 300,000,000

Interest rate

5.75%

Debt payment beginning date

Dec. 01, 2020

Unsecured Senior Notes

Debt Instrument [Line Items]

Maturity Date

Jun. 01, 2025

Payment terms

interest at a fixed rate of 6.750% per annum, payable semi-annually on June 1 and December 1 of each year.

Face amount

$ 270,000,000

$ 500,000,000

$ 280,000,000

$ 180,000,000

Interest rate

6.75%

[1]The net balance for the Third Incremental Term Loan at December 31, 2021 includes unamortized debt issuance costs of $6 million.[2]The net balance for the B-1 Term Loan at December 31, 2022 included unamortized debt issuance costs of $8 million.

Debt - Schedule of Aggregate Co

Debt - Schedule of Aggregate Contractual Principal Payments (Details) $ in Millions	Dec. 31, 2022 USD ($)
Debt Disclosure [Abstract]
2023	$ 31
2024	83
2025	325
2026	25
2027	25
Thereafter	2,331
Total payments	$ 2,820

Stockholders' and Members' Eq_3

Stockholders' and Members' Equity - Additional Information (Details)	3 Months Ended				6 Months Ended	12 Months Ended
	Dec. 31, 2022 USD ($) Vote $ / shares shares	Sep. 30, 2022 shares	Jun. 30, 2022 shares	Mar. 31, 2022 shares	Jun. 30, 2021 shares	Dec. 31, 2022 USD ($) Vote $ / shares shares	Dec. 31, 2020 shares	Dec. 31, 2019 shares	Aug. 01, 2022 USD ($) $ / shares	Dec. 31, 2021 $ / shares shares	Jul. 02, 2021 shares
Class Of Stock [Line Items]
Preferred stock, authorized	1,000,000					1,000,000				1,000,000
Preferred stock, par value | $ / shares	$ 0.0001					$ 0.0001				$ 0.0001
Preferred stock, issued	0					0				0
Preferred stock, outstanding	0					0				0
Common stock, par value | $ / shares									$ 0.0001
Increase in equity | $						$ 141,000,000
Additional paid-in-capital deferred tax liabilities | $						12,000,000
Additional paid-in-capital deferred tax assets | $						3,000,000
Common stock repurchase, authorized amount | $									$ 100,000,000
Remaining authorized amount for future share repurchase program | $	$ 88,000,000					88,000,000
Tax Receivable Agreement Liability
Class Of Stock [Line Items]
Additional TRA liability | $						$ 43,000,000
Class A Common Stock
Class Of Stock [Line Items]
Common stock, shares issued	478,340,245					478,340,245				464,103,972
Common stock, shares outstanding	478,340,245					478,340,245				464,103,972
Common stock, par value | $ / shares	$ 0.0001					$ 0.0001				$ 0.0001
Common stock, shares authorized	1,000,000,000					1,000,000,000				1,000,000,000
Conversion of stock						13,978,222
Number of shares repurchased						1,506,385
Total cost | $						$ 12,000,000
Unvested Class A common stock
Class Of Stock [Line Items]
Common stock, shares issued	7,583,284					7,583,284
Common stock, shares outstanding	7,583,284					7,583,284
Common stock, par value | $ / shares	$ 0.0001					$ 0.0001
Class B Common Stock
Class Of Stock [Line Items]
Common stock, shares issued	9,980,906					9,980,906				9,980,906
Common stock, shares outstanding	9,980,906					9,980,906				9,980,906
Common stock, par value | $ / shares	$ 0.0001					$ 0.0001				$ 0.0001
Issuance of common units						14,999,998
Common stock, shares authorized	20,000,000					20,000,000				20,000,000
Unvested Common Class B
Class Of Stock [Line Items]
Issuance of employee compensation						797,386
Class B-1 Common Stock
Class Of Stock [Line Items]
Common stock, shares issued	4,990,453					4,990,453
Common stock, shares outstanding	4,990,453					4,990,453
Common stock, par value | $ / shares	$ 0.0001					$ 0.0001
Common stock shares related to employee compensation, unvested	398,693					398,693
Common stock conversion, description						Class B-1 common shares vest and automatically convert into shares of Class A Common Stock on a 1-for-1 basis if the volume weighted average price (“VWAP”) of the Class A common shares equals or exceeds $12.50 per share for 20 or more trading days within a consecutive 30-trading day period (or in the event of a change of control or liquidation event that implies a $12.50 per share valuation on a diluted basis).
Common stock shares conversion ratio						1
Common stock shares convertible stock price trigger | $ / shares						$ 12.5
Common stock shares convertible threshold trading days						20 days
Common stock shares convertible threshold consecutive trading days						30 days
Common stock shares convertible stock valuation price on diluted basis | $ / shares						$ 12.5
Class B-1 Common Shares | Alight Holdings
Class Of Stock [Line Items]
Common stock, shares issued	2,509,546					2,509,546
Common stock, shares outstanding	2,509,546					2,509,546
Common stock conversion, description						Class B-1 common units vest and automatically convert into Class A common units of Alight Holdings on a 1-for-1 basis if the VWAP of the Class A common shares equals or exceeds $12.50 per share for 20 or more trading days within a consecutive 30-trading day period (or in the event of a change of control or liquidation event that implies a $12.50 per share valuation on a diluted basis).
Common stock shares conversion ratio						1
Common stock shares convertible stock price trigger | $ / shares						$ 12.5
Common stock shares convertible threshold trading days						20 days
Common stock shares convertible threshold consecutive trading days						30 days
Common stock shares convertible stock valuation price on diluted basis | $ / shares						$ 12.5
Class B-2 Common Stock
Class Of Stock [Line Items]
Common stock, shares issued	4,990,453					4,990,453
Common stock, shares outstanding	4,990,453					4,990,453
Common stock, par value | $ / shares	$ 0.0001					$ 0.0001
Common stock shares related to employee compensation, unvested	398,693					398,693
Common stock conversion, description						Class B-2 common shares vest and automatically convert into shares of Class A common shares on a 1-for-1 basis if the VWAP of the Class A common shares equals or exceeds $15.00 per share for 20 or more trading days within a consecutive 30-trading day period (or in the event of a change of control or liquidation event that implies a $15.00 per share valuation on a diluted basis).
Common stock shares conversion ratio						1
Common stock shares convertible stock price trigger | $ / shares						$ 15
Common stock shares convertible threshold trading days						20 days
Common stock shares convertible threshold consecutive trading days						30 days
Common stock shares convertible stock valuation price on diluted basis | $ / shares						$ 15
Class B-2 Common Units | Alight Holdings
Class Of Stock [Line Items]
Common stock, shares issued	2,509,546					2,509,546
Common stock, shares outstanding	2,509,546					2,509,546
Common stock conversion, description						Class B-2 common units vest and automatically convert into Class A common units of Alight Holdings on a 1-for-1 basis if the VWAP of the Class A common shares equals or exceeds $15.00 per share for 20 or more trading days within a consecutive 30-trading day period (or in the event of a change of control or liquidation event that implies a $15.00 per share valuation on a diluted basis).
Common stock shares conversion ratio						1
Common stock shares convertible stock price trigger | $ / shares						$ 15
Common stock shares convertible threshold trading days						20 days
Common stock shares convertible threshold consecutive trading days						30 days
Common stock shares convertible stock valuation price on diluted basis | $ / shares						$ 15
Class B-3 Common Stock
Class Of Stock [Line Items]
Common stock, shares issued	0					0
Common stock, shares outstanding	0					0
Common stock, par value | $ / shares	$ 0.0001					$ 0.0001
Common stock, shares authorized	10,000,000					10,000,000
Class V Common Stock
Class Of Stock [Line Items]
Common stock, shares issued	63,481,465					63,481,465				77,459,687
Common stock, shares outstanding	63,481,465					63,481,465				77,459,687
Common stock, par value | $ / shares	$ 0.0001					$ 0.0001				$ 0.0001
Common stock shares conversion ratio						1
Common stock, shares authorized	175,000,000					175,000,000				175,000,000
Common shares, votes per share | Vote	1					1
Shares, outstanding	63,481,465	75,800,317	75,886,716	76,220,431		63,481,465				77,459,687
Conversion of stock	(12,318,852)	(86,399)	(333,715)	(1,239,256)
Class Z Common Stock
Class Of Stock [Line Items]
Common stock, shares issued	5,595,577					5,595,577				5,595,577	8,671,507
Common stock, shares outstanding	5,595,577					5,595,577				5,595,577
Common stock, par value | $ / shares	$ 0.0001					$ 0.0001				$ 0.0001
Common stock, shares authorized	12,900,000					12,900,000				12,900,000
Shares, outstanding	5,595,577	5,595,577	5,595,577	5,595,577		5,595,577				5,595,577
Class Z-A Common Stock
Class Of Stock [Line Items]
Common stock, shares issued	5,046,819					5,046,819
Common stock, shares outstanding	5,046,819					5,046,819
Common stock, par value | $ / shares	$ 0.0001					$ 0.0001
Class Z-B-1 Common Stock
Class Of Stock [Line Items]
Common stock, shares issued	274,379					274,379
Common stock, shares outstanding	274,379					274,379
Common stock, par value | $ / shares	$ 0.0001					$ 0.0001
Class Z-B-2 Common Stock
Class Of Stock [Line Items]
Common stock, shares issued	274,379					274,379
Common stock, shares outstanding	274,379					274,379
Common stock, par value | $ / shares	$ 0.0001					$ 0.0001
Class Z Common Units
Class Of Stock [Line Items]
Common stock, shares issued	3,075,930					3,075,930
Common stock, shares outstanding	3,075,930					3,075,930
Class Z-A Common Units
Class Of Stock [Line Items]
Common stock, shares issued	2,774,272					2,774,272
Common stock, shares outstanding	2,774,272					2,774,272
Class Z-B-1 Common Units
Class Of Stock [Line Items]
Common stock, shares issued	150,829					150,829
Common stock, shares outstanding	150,829					150,829
Class Z-B-2 Common Units
Class Of Stock [Line Items]
Common stock, shares issued	150,829					150,829
Common stock, shares outstanding	150,829					150,829
Class A Units
Class Of Stock [Line Items]
Common stock, shares outstanding	541,821,710					541,821,710
Shares, outstanding	478,340,245					478,340,245
Held by non controlling interest						63,481,465
Common Class A
Class Of Stock [Line Items]
Common units/stock voting rights						Each holder of Class A common units is entitled to one vote per unit.
Common Class A | Alight Holdings
Class Of Stock [Line Items]
Common units granted					0		0
Common Class A-1 Units
Class Of Stock [Line Items]
Common units/stock voting rights						Holders of Class A-1 common units are not entitled to voting rights.
Common Class A-1 Units | Alight Holdings
Class Of Stock [Line Items]
Common units granted					643		0
Common Class B Units
Class Of Stock [Line Items]
Common units/stock voting rights						Holders of Class B common units are not entitled to voting rights.
Common Class B Units | Alight Holdings
Class Of Stock [Line Items]
Common units granted					0		7,459	2,587

Stockholders' and Members' Eq_4

Stockholders' and Members' Equity - Schedule of Changes in Outstanding Stock (Details) - shares		3 Months Ended				12 Months Ended
		Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2022
Treasury
Class Of Stock [Line Items]
Balance, Shares		1,506,385
Share repurchases			1,506,385
Balance, Shares		1,506,385	1,506,385			1,506,385
Common Class A
Class Of Stock [Line Items]
Balance, Shares	[1]	456,782,523	458,046,173	457,642,068	456,282,881	456,282,881
Conversion of noncontrolling interest	[1]	12,318,852	86,399	333,715	1,239,256
Shares granted upon vesting	[1]	1,637,270	135,445	50,132	106,188
Issuance for compensation to non-employees	[1],[2]	18,316	20,891	20,258	13,743
Share repurchases	[1]		(1,506,385)
Balance, Shares	[1]	470,756,961	456,782,523	458,046,173	457,642,068	470,756,961
Common Class B1
Class Of Stock [Line Items]
Balance, Shares		4,990,453	4,990,453	4,990,453	4,990,453	4,990,453
Balance, Shares		4,990,453	4,990,453	4,990,453	4,990,453	4,990,453
Common Class B2
Class Of Stock [Line Items]
Balance, Shares		4,990,453	4,990,453	4,990,453	4,990,453	4,990,453
Balance, Shares		4,990,453	4,990,453	4,990,453	4,990,453	4,990,453
Class V Common Stock
Class Of Stock [Line Items]
Balance, Shares		75,800,317	75,886,716	76,220,431	77,459,687	77,459,687
Conversion of noncontrolling interest		(12,318,852)	(86,399)	(333,715)	(1,239,256)
Balance, Shares		63,481,465	75,800,317	75,886,716	76,220,431	63,481,465
Class Z Common Stock
Class Of Stock [Line Items]
Balance, Shares		5,595,577	5,595,577	5,595,577	5,595,577	5,595,577
Balance, Shares		5,595,577	5,595,577	5,595,577	5,595,577	5,595,577
[1]Does not include 7,583,284 of unvested Class A common shares as of December 31, 2022.[2]Issued to certain members of the Board of Directors in lieu of cash retainer.

Stockholders' and Members' Eq_5

Stockholders' and Members' Equity - Schedule of Changes in Outstanding Stock (Parenthetical) (Details)	Dec. 31, 2022 shares
Unvested Common Class A [Member]
Class of Stock [Line Items]
Common Stock, Shares, Outstanding	7,583,284

Stockholders' and Members' Eq_6

Stockholders' and Members' Equity - Schedule of Changes in Accumulated Other Comprehensive Income (Loss) by Component (Details) - USD ($) $ in Millions		6 Months Ended		12 Months Ended
		Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2020
Accumulated Other Comprehensive Income Loss [Line Items]
Balance		$ 691	$ 683		$ 805
Balance			691		683
Balance		4,928	4,753	$ 5,089
Foreign Currency Translation Adjustments
Accumulated Other Comprehensive Income Loss [Line Items]
Balance	[1]	13	5		(3)
Other comprehensive income (loss) before reclassifications	[1]			(13)
Tax expense (benefit)	[1]			2
Other comprehensive (loss) income before reclassifications, net of tax	[1]		8	(11)	8
Amounts reclassified from accumulated other comprehensive income, net of tax	[1]
Net current period other comprehensive income, net of tax	[1]		8	(11)	8
Balance	[1]		13		5
Balance	[1]			(11)
Interest Rate Swaps
Accumulated Other Comprehensive Income Loss [Line Items]
Balance	[2]	(24)	(47)		(22)
Other comprehensive income (loss) before reclassifications	[2]	9		125
Tax expense (benefit)	[2]	(2)		(8)
Other comprehensive (loss) income before reclassifications, net of tax	[2]	7	9	117	(47)
Amounts reclassified from accumulated other comprehensive loss	[2]	1		(19)
Amounts reclassified from accumulated other comprehensive income, net of tax	[2]	1	14	(19)	22
Net current period other comprehensive income, net of tax	[2]	8	23	98	(25)
Balance	[2]		(24)		(47)
Balance	[2]	8		106
Accumulated Other Comprehensive (Loss) Income
Accumulated Other Comprehensive Income Loss [Line Items]
Balance		(11)	(42)		(25)
Other comprehensive income (loss) before reclassifications		9		112
Tax expense (benefit)		(2)		(6)
Other comprehensive (loss) income before reclassifications, net of tax		7	17	106	(39)
Amounts reclassified from accumulated other comprehensive loss		1		(19)
Amounts reclassified from accumulated other comprehensive income, net of tax		1	14	(19)	22
Net current period other comprehensive income, net of tax		8	31	87	(17)
Balance			$ (11)		$ (42)
Balance		$ 8		$ 95
[1]Foreign currency translation adjustments include $6 million losses related to intercompany loans that have been designated long-term investment nature.[2]Reclassifications from this category are recorded in Interest expense. See Note 13 “Derivative Financial Instruments” for additional information.

Stockholders' and Members' Eq_7

Stockholders' and Members' Equity - Schedule of Changes in Accumulated Other Comprehensive Income (Loss) (Parenthetical) (Details) $ in Millions	Dec. 31, 2022 USD ($)
Foreign Currency Translation Adjustments
Accumulated Other Comprehensive Income (Loss) [Line Items]
Intercompany foreign currency translation adjustments	$ 6

Share-Based Compensation Expe_3

Share-Based Compensation Expense - Summary of Unit Activity related to RSUs (Details) - $ / shares		6 Months Ended		12 Months Ended
		Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2020
RSUs [Member] | Predecessor Plans [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning Balance		2,614	2,999		2,907
Granted			254		1,990
Vested			(517)		(944)
Forfeited			(121)		(954)
Ending Balance			2,614		2,999
Weighted Average Grant Date Fair Value Per Unit, Beginning Balance		$ 6,741	$ 4,563		$ 4,785
Weighted Average Grant Date Fair Value Per Unit, Granted			28,875		4,578
Weighted Average Grant Date Fair Value Per Unit, Vested			5,459		5,374
Weighted Average Grant Date Fair Value Per Unit, Forfeited			4,527		4,491
Weighted Average Grant Date Fair Value Per Unit, Ending Balance			$ 6,741		$ 4,563
RSUs [Member] | Successor Plans [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning Balance	[1]	854,764		7,148,416
Granted	[1]	9,475,330		5,019,998
Vested	[1]	(3,014,054)		(3,053,701)
Forfeited	[1]	(167,624)		(1,348,552)
Ending Balance	[1]	7,148,416	854,764	7,766,161
Weighted Average Grant Date Fair Value Per Unit, Beginning Balance		$ 9.91		$ 12.27
Weighted Average Grant Date Fair Value Per Unit, Granted		12.6		9.01
Weighted Average Grant Date Fair Value Per Unit, Vested		12.62		12.24
Weighted Average Grant Date Fair Value Per Unit, Forfeited		12.64		11.46
Weighted Average Grant Date Fair Value Per Unit, Ending Balance		$ 12.27	$ 9.91	$ 10.28
Performance-based RSUs [Member] | Predecessor Plans [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning Balance		9,045	9,223		7,563
Granted			389		5,469
Forfeited			(567)		(3,809)
Ending Balance			9,045		9,223
Weighted Average Grant Date Fair Value Per Unit, Beginning Balance		$ 4,888	$ 4,015		$ 3,350
Weighted Average Grant Date Fair Value Per Unit, Granted			24,420		4,572
Weighted Average Grant Date Fair Value Per Unit, Forfeited			2,626		3,513
Weighted Average Grant Date Fair Value Per Unit, Ending Balance			$ 4,888		$ 4,015
Performance-based RSUs [Member] | Successor Plans [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning Balance	[1],[2]	7,816,743		16,743,113
Granted	[1],[2]	9,107,424		15,816,619
Forfeited	[1],[2]	(181,054)		(2,474,009)
Ending Balance	[1],[2]	16,743,113	7,816,743	30,085,723
Weighted Average Grant Date Fair Value Per Unit, Beginning Balance		$ 9.56		$ 11.2
Weighted Average Grant Date Fair Value Per Unit, Granted		12.63		11.76
Weighted Average Grant Date Fair Value Per Unit, Forfeited		12.51		11.9
Weighted Average Grant Date Fair Value Per Unit, Ending Balance		$ 11.2	$ 9.56	$ 11.38
[1]These share totals include both unvested shares and restricted stock units.[2]PRSUs granted includes both new grants in the period as well as adjustments in the period to existing grants to account for the expected level of achievement of the performance-based vesting requirements.

Share-Based Compensation Expe_4

Share-Based Compensation Expense - Additional Information (Details) $ in Millions	1 Months Ended	6 Months Ended	12 Months Ended
	Dec. 31, 2022 USD ($) shares	Jun. 30, 2021	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021
Employee Stock Purchase Plan [Member]
Class Of Stock [Line Items]
Number of shares issued | shares			0
Employee Stock Purchase Plan [Member] | Class A Common Stock
Class Of Stock [Line Items]
Maximum number of shares, an employee can purchase | shares	1,250
Purchase price of common stock, percent of fair market value	85%
Employee Stock Purchase Plan [Member] | Class A Common Stock | Minimum
Class Of Stock [Line Items]
Percentage of payroll deductions	1%
Employee Stock Purchase Plan [Member] | Class A Common Stock | Maximum
Class Of Stock [Line Items]
Percentage of payroll deductions	10%
Performance-based RSUs [Member]
Class Of Stock [Line Items]
Aggregate grant date fair value			$ 186
Total future compensation expense	$ 168		$ 168
Remaining weighted-average amortization period			1 year 4 months 24 days
RSUs [Member]
Class Of Stock [Line Items]
Aggregate grant date fair value			$ 45
Total future compensation expense	$ 64		$ 64
Remaining weighted-average amortization period			1 year 3 months 18 days
RSUs and PRSUs[Member] | Volatility
Class Of Stock [Line Items]
Measurement Input		0.45
RSUs and PRSUs[Member] | Risk-free Interest Rate
Class Of Stock [Line Items]
Measurement Input		0.01
RSUs and PRSUs[Member] | Measurement Input, Expected Dividend Rate [Member]
Class Of Stock [Line Items]
Measurement Input		0
RSUs and PRSUs[Member] | Minimum
Class Of Stock [Line Items]
Vesting period		1 year
RSUs and PRSUs[Member] | Maximum
Class Of Stock [Line Items]
Vesting period		5 years
Replacement Awards Member | Class A Common Stock | Minimum
Class Of Stock [Line Items]
Vesting period			2 years
Replacement Awards Member | Class A Common Stock | Maximum
Class Of Stock [Line Items]
Vesting period			5 years
2021 Omnibus Incentive Plan | Time-based RSUs [Member]
Class Of Stock [Line Items]
Vesting period			3 years
Percentage of units granted subject to vesting requirements	50%		50%	50%
2021 Omnibus Incentive Plan | Performance-based RSUs [Member]
Class Of Stock [Line Items]
Percentage of units granted subject to vesting requirements	50%		50%	50%

Share-Based Compensation Expe_5

Share-Based Compensation Expense - Schedule of Share-Based Compensation Costs Related to RSUs and PRSUs (Details) - RSUs and PRSUs[Member] - USD ($) $ in Millions	6 Months Ended		12 Months Ended
	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2020
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total Share-based compensation expense	$ 67		$ 181
Alight Holdings
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total Share-based compensation expense		$ 5		$ 5
Cost of services [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total Share-based compensation expense	19		40
Cost of services [Member] | Alight Holdings
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total Share-based compensation expense		1		1
Selling, general and administrative expenses [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total Share-based compensation expense	$ 48		$ 141
Selling, general and administrative expenses [Member] | Alight Holdings
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total Share-based compensation expense		$ 4		$ 4

Earnings Per Share - Summary of

Earnings Per Share - Summary of Basic and Diluted (Net Loss) Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Millions	6 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022
Numerator
Net (loss) income attributable to Alight, Inc. - basic	$ (35)	$ (62)
Denominator
Weighted-average shares outstanding - basic	439,800,624	458,558,192
Weighted-average shares outstanding - diluted	439,800,624	458,558,192
Basic (net loss) earnings per share	$ (0.08)	$ (0.14)
Diluted (net loss) earnings per share	$ (0.08)	$ (0.14)

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Details)	12 Months Ended
	Dec. 31, 2022 shares
RSUs [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	7,624,817
Seller Earnouts
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	14,999,998
Performance-based RSUs [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	32,852,974
Noncontrolling Interest
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	74,665,373

Segment Reporting - Schedule of

Segment Reporting - Schedule of Current Reportable Segments by Revenue (Details) - USD ($) $ in Millions	6 Months Ended		12 Months Ended
	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2020
Segment Reporting Information [Line Items]
Revenue	$ 1,554		$ 3,132
Alight Holdings
Segment Reporting Information [Line Items]
Revenue		$ 1,361		$ 2,728
Employer Solutions
Segment Reporting Information [Line Items]
Revenue	1,347		2,718
Employer Solutions | Alight Holdings
Segment Reporting Information [Line Items]
Revenue		1,156		2,288
Employer Solutions | Recurring
Segment Reporting Information [Line Items]
Revenue	1,213		2,467
Employer Solutions | Recurring | Alight Holdings
Segment Reporting Information [Line Items]
Revenue		1,049		2,051
Employer Solutions | Project
Segment Reporting Information [Line Items]
Revenue	134		251
Employer Solutions | Project | Alight Holdings
Segment Reporting Information [Line Items]
Revenue		107		237
Professional Services
Segment Reporting Information [Line Items]
Revenue	186		371
Professional Services | Alight Holdings
Segment Reporting Information [Line Items]
Revenue		184		368
Professional Services | Recurring
Segment Reporting Information [Line Items]
Revenue	65		128
Professional Services | Recurring | Alight Holdings
Segment Reporting Information [Line Items]
Revenue		60		108
Professional Services | Project
Segment Reporting Information [Line Items]
Revenue	121		243
Professional Services | Project | Alight Holdings
Segment Reporting Information [Line Items]
Revenue		124		260
Hosted Business
Segment Reporting Information [Line Items]
Revenue	$ 21		$ 43
Hosted Business | Alight Holdings
Segment Reporting Information [Line Items]
Revenue		$ 21		$ 72

Segment Reporting - Schedule _2

Segment Reporting - Schedule of Current Reportable Segments by Segment Profit (Details) - USD ($) $ in Millions		6 Months Ended		12 Months Ended
		Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2020
Segment Reporting Information [Line Items]
Segment Profit		$ 343		$ 659
Share-based compensation		67		181
Transaction and integration expenses	[1]	13		19
Non-recurring professional expenses	[2]	19
Restructuring		5		63
Other	[3]	(10)		15
Depreciation		31		79
Intangible amortization expense		153		316
Operating (Loss) Income		65		(14)
(Gain) Loss from change in fair value of financial instruments		65		(38)
(Gain) Loss from change in fair value of tax receivable agreement		(37)		(41)
Interest expense		57		122
Other (income) expense, net		3		(16)
Loss Before Income Tax Expense (Benefit)		(23)		(41)
Alight Holdings
Segment Reporting Information [Line Items]
Segment Profit			$ 278		$ 564
Share-based compensation			5		5
Non-recurring professional expenses	[2]		18
Transformation initiatives	[4]				8
Restructuring			9		77
Other	[3]		(5)		36
Depreciation			49		91
Intangible amortization expense			100		200
Operating (Loss) Income			102		147
Interest expense			123		234
Other (income) expense, net			9		7
Loss Before Income Tax Expense (Benefit)			(30)		(94)
Employer Solutions
Segment Reporting Information [Line Items]
Segment Profit		344		659
Employer Solutions | Alight Holdings
Segment Reporting Information [Line Items]
Segment Profit			274		533
Professional Services
Segment Reporting Information [Line Items]
Segment Profit		1		1
Professional Services | Alight Holdings
Segment Reporting Information [Line Items]
Segment Profit			7		$ 31
Hosted Business
Segment Reporting Information [Line Items]
Segment Profit		$ (2)		$ (1)
Hosted Business | Alight Holdings
Segment Reporting Information [Line Items]
Segment Profit			$ (3)
[1]Transaction and integration expenses related to acquisitions in 2022 and 2021.[2]Non-recurring professional expenses includes external advisor and legal costs related to the Company’s Business Combination.[3]Other primarily includes activity related to long-term incentives and expenses related to acquisitions, offset by Other (income) expense, net which was primarily comprised of contingent consideration earnout activities.[4]Transformation initiatives in fiscal year 2020 includes expenses related to enhancing our data center.

Segment Reporting - Schedule _3

Segment Reporting - Schedule of Revenue and Long-lived Assets by Geographic Location (Details) - USD ($) $ in Millions	6 Months Ended		12 Months Ended
	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2020
Segment Reporting Information [Line Items]
Revenue	$ 1,554		$ 3,132
Long-lived assets	356		406
Alight Holdings
Segment Reporting Information [Line Items]
Revenue		$ 1,361		$ 2,728
United States
Segment Reporting Information [Line Items]
Revenue	1,358		2,759
Long-lived assets	305		359
United States | Alight Holdings
Segment Reporting Information [Line Items]
Revenue		1,168		2,353
Rest of World
Segment Reporting Information [Line Items]
Revenue	196		373
Long-lived assets	$ 51		$ 47
Rest of World | Alight Holdings
Segment Reporting Information [Line Items]
Revenue		$ 193		$ 375

Derivative Financial Instrume_3

Derivative Financial Instruments - Schedule of Swap Agreements That Will Fix the Floating Interest Rates Associated With Its Term Loan (Details) - Interest Rate Swaps	12 Months Ended
	Dec. 31, 2022 USD ($)
July 2021 Term Loan
Derivatives Fair Value [Line Items]
Designation Date	2021-07
Effective Date	2020-08
Initial Notional Amount	$ 89,863,420
Notional Amount Outstanding as of December 31, 2022	$ 100,000,000
Fixed Rate	3.068%
Expiration Date	2023-02
December 2021 Term Loan One
Derivatives Fair Value [Line Items]
Designation Date	2021-12
Effective Date	2020-08
Initial Notional Amount	$ 181,205,050
Notional Amount Outstanding as of December 31, 2022	$ 478,905,707
Fixed Rate	0.7203%
Expiration Date	2024-04
December 2021 Term Loan Two
Derivatives Fair Value [Line Items]
Designation Date	2021-12
Effective Date	2020-08
Initial Notional Amount	$ 388,877,200
Notional Amount Outstanding as of December 31, 2022	$ 599,043,463
Fixed Rate	0.6826%
Expiration Date	2024-04
December 2021 Term Loan Three
Derivatives Fair Value [Line Items]
Designation Date	2021-12
Effective Date	2022-05
Initial Notional Amount	$ 220,130,318
Notional Amount Outstanding as of December 31, 2022	$ 218,699,843
Fixed Rate	0.457%
Expiration Date	2024-04
December 2021 Term Loan Four
Derivatives Fair Value [Line Items]
Designation Date	2021-12
Effective Date	2022-05
Initial Notional Amount	$ 306,004,562
Notional Amount Outstanding as of December 31, 2022	$ 302,505,737
Fixed Rate	0.448%
Expiration Date	2024-04
December 2021 Term Loan Five
Derivatives Fair Value [Line Items]
Designation Date	2021-12
Effective Date	2024-04
Initial Notional Amount	$ 871,205,040
Fixed Rate	1.6533%
Expiration Date	2025-06
December 2021 Term Loan Six
Derivatives Fair Value [Line Items]
Designation Date	2021-12
Effective Date	2024-04
Initial Notional Amount	$ 435,602,520
Fixed Rate	1.656%
Expiration Date	2025-06
December 2021 Term Loan Seven
Derivatives Fair Value [Line Items]
Designation Date	2021-12
Effective Date	2024-04
Initial Notional Amount	$ 435,602,520
Fixed Rate	1.665%
Expiration Date	2025-06
March 2022 Term Loan
Derivatives Fair Value [Line Items]
Designation Date	2022-03
Effective Date	2025-06
Initial Notional Amount	$ 1,197,000,000
Fixed Rate	2.554%
Expiration Date	2026-12

Derivative Financial Instrume_4

Derivative Financial Instruments - Additional Information (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($)
Derivative [Line Items]
Derivative losses included in Accumulated other comprehensive income to be reclassified into earnings over next twelve months	$ 71

Derivative Financial Instrume_5

Derivative Financial Instruments - Schedule of Fair Values and Location of Outstanding Derivative Instruments Recorded in the Condensed Consolidated Balance Sheets (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Derivatives Fair Value [Line Items]
Total Assets	$ 134	$ 17
Total Liabilities		9
Other Current Assets
Derivatives Fair Value [Line Items]
Total Assets	72	1
Other Assets
Derivatives Fair Value [Line Items]
Total Assets	$ 62	16
Other Current Liabilities
Derivatives Fair Value [Line Items]
Total Liabilities		8
Other Liabilities
Derivatives Fair Value [Line Items]
Total Liabilities		$ 1

Financial Instruments - Seller

Financial Instruments - Seller Earnouts - Additional Information (Details) $ in Millions	6 Months Ended	12 Months Ended
	Dec. 31, 2021 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair value of seller earnouts		$ 96	$ 135
Loss (gain) from change in fair value of seller earnouts	$ 26	$ (38)
Seller Earnouts Liability
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Business combination, contingent consideration, liability expected holding period		5 years 6 months 3 days
Seller Earnouts Liability | Volatility
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement Input		50
Seller Earnouts Liability | Risk-free Interest Rate
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Measurement Input		3.98

Financial Instruments - Warrant

Financial Instruments - Warrants - Additional Information (Details) - USD ($) $ / shares in Units, $ in Millions	6 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	May 26, 2020
Class Of Warrant Or Right [Line Items]
Warrants outstanding	0	0	0
Warrants expiration date		Jul. 02, 2026
Warrants expiration term		5 years
Redemption price per warrant (in dollars per share)			$ 0.1
Number of warrants redeemed			742,918
Loss (gain) from change in fair value of warrant liabilities	$ 39
Redemption of Warrants When the Price per Share of Class A Common Stock Equals or Exceeds $18.00
Class Of Warrant Or Right [Line Items]
Redemption price per warrant (in dollars per share)		$ 0.01
Stock price trigger for redemption of warrants (in dollars per share)		18
Redemption of Warrants When Price per Share of Class A Common Stock Greater than 10.00 but Less than 18.00
Class Of Warrant Or Right [Line Items]
Redemption price per warrant (in dollars per share)		0.1
Redemption of Warrants When Price per Share of Class A Common Stock Greater than 10.00 but Less than 18.00 | Minimum
Class Of Warrant Or Right [Line Items]
Stock price trigger for redemption of warrants (in dollars per share)		10
Redemption of Warrants When Price per Share of Class A Common Stock Greater than 10.00 but Less than 18.00 | Maximum
Class Of Warrant Or Right [Line Items]
Stock price trigger for redemption of warrants (in dollars per share)		$ 18
Class A Common Stock
Class Of Warrant Or Right [Line Items]
Number of warrants issued			15,315,429
Private Placement Warrants
Class Of Warrant Or Right [Line Items]
Number of shares issuable per warrant	1		1
Private Placement Warrants | Class A Common Stock
Class Of Warrant Or Right [Line Items]
Share price per share	$ 11.5		$ 11.5
FTAC | Forward Purchase Warrants
Class Of Warrant Or Right [Line Items]
Number of warrants to be purchased				10,000,000

Tax Receivable Agreement - Addi

Tax Receivable Agreement - Additional Information (Details) - Tax Receivable Agreement Liability $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($)
Financing Receivable, Past Due [Line Items]
Federal, state and local income tax rate	26.40%
Additional TRA liability	$ 43
Discount Rate
Financing Receivable, Past Due [Line Items]
Measurement Input	9.2

Tax Receivable Agreement - Summ

Tax Receivable Agreement - Summary of Changes to TRA Liability (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total long-term tax receivable agreement liability	$ 568	$ 581
Tax Receivable Agreement Liability
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning Balance	581
Measurement period adjustment	(8)
Fair value remeasurement	(41)
Conversion of noncontrolling interest	43
Ending Balance	575
Less: current portion included in other current liabilities	(7)
Total long-term tax receivable agreement liability	$ 568

Fair Value Measurement - Schedu

Fair Value Measurement - Schedule of Financial Assets and Liabilities Measured at Fair Value on Recurring Basis (Details) - Measured at Fair Value on Recurring Basis - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Assets
Total assets recorded at fair value	$ 134	$ 17
Liabilities
Total liabilities recorded at fair value	684	758
Interest Rate Swaps
Assets
Total assets recorded at fair value	134	17
Liabilities
Total liabilities recorded at fair value		9
Contingent Consideration Liability
Liabilities
Total liabilities recorded at fair value	13	33
Seller Earnouts Liability
Liabilities
Total liabilities recorded at fair value	96	135
Tax Receivable Agreement Liability
Liabilities
Total liabilities recorded at fair value	575	581
Level 2
Assets
Total assets recorded at fair value	134	17
Liabilities
Total liabilities recorded at fair value		9
Level 2 | Interest Rate Swaps
Assets
Total assets recorded at fair value	134	17
Liabilities
Total liabilities recorded at fair value		9
Level 3
Liabilities
Total liabilities recorded at fair value	684	749
Level 3 | Contingent Consideration Liability
Liabilities
Total liabilities recorded at fair value	13	33
Level 3 | Seller Earnouts Liability
Liabilities
Total liabilities recorded at fair value	96	135
Level 3 | Tax Receivable Agreement Liability
Liabilities
Total liabilities recorded at fair value	$ 575	$ 581

Fair Value Measurement - Summar

Fair Value Measurement - Summary of Changes in Deferred Contingent Consideration Liabilities (Details) - USD ($) $ in Millions	6 Months Ended		12 Months Ended
	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2020
Business Acquisition, Contingent Consideration [Line Items]
Beginning balance	$ 29		$ 33
Acquisitions	8
Measurement period adjustments			(2)
Accretion of contingent consideration			1
Remeasurement of acquisition-related contingent consideration	(2)		(15)
Payments	(2)		(4)
Ending Balance	33	$ 29
Alight Holdings
Business Acquisition, Contingent Consideration [Line Items]
Beginning balance	29	26	33	$ 22
Acquisitions		2		3
Accretion of contingent consideration		1
Remeasurement of acquisition-related contingent consideration				8
Payments				(7)
Ending Balance	$ 33	$ 29	$ 13	$ 26

Fair Value Measurement - Sche_2

Fair Value Measurement - Schedule of Financial Liabilities Measured at Fair Value on Non-Recurring Basis (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Current portion of long-term debt, net	$ 31	$ 38
Long-term debt, net	2,792	2,830
Total debt, net	2,823	2,868
Carrying Value [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Current portion of long-term debt, net	31	38
Long-term debt, net	2,792	2,830
Total debt, net	2,823	2,868
Fair Value [Member]
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Current portion of long-term debt, net	31	38
Long-term debt, net	2,780	2,834
Total debt, net	$ 2,811	$ 2,872

Fair Value Measurement - Additi

Fair Value Measurement - Additional Information (Details) - USD ($)	6 Months Ended		12 Months Ended
	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Fair value, assets, Level 1 to Level 2 transfers, amount	$ 0	$ 0	$ 0	$ 0
Fair value, assets, Level 2 to Level 1 transfers, amount	0	0	0	0
Fair value, liabilities, Level 1 to Level 2 transfers, amount	0	0	0	0
Fair value, liabilities, Level 2 to Level 1 transfers, amount	0	0	0	0
Fair value, measurement with unobservable inputs reconciliation, liability, transfers into Level 3	0	0	0	0
Fair Value, measurement with unobservable inputs reconciliation, liability, transfers out of Level 3	$ 0	$ 0	$ 0	$ 0

Restructuring and Integration -

Restructuring and Integration - Additional Information (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Restructuring Cost And Reserve [Line Items]
Total expenses	$ 168
Accrued restructuring liability	8	$ 4
The Plan [Member]
Restructuring Cost And Reserve [Line Items]
Total expenses	$ 168

Restructuring and Integration_2

Restructuring and Integration - Summary of Restructuring Costs (Details) - USD ($) $ in Millions		6 Months Ended		12 Months Ended
		Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2022
Restructuring Cost And Reserve [Line Items]
Restructuring Costs		$ 5		$ 63
Total Spend From Inception				168
Alight Holdings
Restructuring Cost And Reserve [Line Items]
Restructuring Costs			$ 9
Employer Solutions
Restructuring Cost And Reserve [Line Items]
Restructuring Costs		4		52
Total Spend From Inception				143
Employer Solutions | Alight Holdings
Restructuring Cost And Reserve [Line Items]
Restructuring Costs			8
Employer Solutions | Severance and Related Benefits
Restructuring Cost And Reserve [Line Items]
Restructuring Costs		1		11
Total Spend From Inception				57
Employer Solutions | Severance and Related Benefits | Alight Holdings
Restructuring Cost And Reserve [Line Items]
Restructuring Costs			6
Employer Solutions | Other Restructuring Costs
Restructuring Cost And Reserve [Line Items]
Restructuring Costs	[1]	3		41
Total Spend From Inception	[1]			86
Employer Solutions | Other Restructuring Costs | Alight Holdings
Restructuring Cost And Reserve [Line Items]
Restructuring Costs	[1]		2
Professional Services
Restructuring Cost And Reserve [Line Items]
Restructuring Costs		1		11
Total Spend From Inception				25
Professional Services | Alight Holdings
Restructuring Cost And Reserve [Line Items]
Restructuring Costs			1
Professional Services | Severance and Related Benefits
Restructuring Cost And Reserve [Line Items]
Restructuring Costs				2
Total Spend From Inception				10
Professional Services | Severance and Related Benefits | Alight Holdings
Restructuring Cost And Reserve [Line Items]
Restructuring Costs			$ 1
Professional Services | Other Restructuring Costs
Restructuring Cost And Reserve [Line Items]
Restructuring Costs	[1]	$ 1		9
Total Spend From Inception	[1]			$ 15
[1]Other costs associated with the Plan primarily include consulting and legal fees and lease consolidation.

Restructuring and Integration_3

Restructuring and Integration - Schedule of Accrued Restructuring Liability (Details) - USD ($) $ in Millions		6 Months Ended	12 Months Ended
		Dec. 31, 2021	Dec. 31, 2022
Restructuring Cost And Reserve [Line Items]
Accrued restructuring liability, Beginning balance			$ 4
Restructuring charges		$ 5	63
Cash payments			(66)
Non-cash charges	[1]		7
Accrued restructuring liability, Ending Balance		4	8
Severance and Related Benefits
Restructuring Cost And Reserve [Line Items]
Accrued restructuring liability, Beginning balance			4
Restructuring charges			13
Cash payments			(13)
Accrued restructuring liability, Ending Balance		$ 4	4
Other Restructuring Costs
Restructuring Cost And Reserve [Line Items]
Restructuring charges			50
Cash payments			(53)
Non-cash charges	[1]		7
Accrued restructuring liability, Ending Balance			$ 4
[1] Non-cash

Employee Benefits - Additional

Employee Benefits - Additional Information (Details) - USD ($) $ in Millions	6 Months Ended		12 Months Ended
	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2020
Defined Contribution Plan Disclosure [Line Items]
Defined contribution savings plan expenses	$ 24		$ 59
Alight Holdings
Defined Contribution Plan Disclosure [Line Items]
Defined contribution savings plan expenses		$ 31		$ 46

Lease Obligations -Schedule of

Lease Obligations -Schedule of Lease Expense (Details) - USD ($) $ in Millions	6 Months Ended		12 Months Ended
	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2020
Leases [Line Items]
Operating lease cost	$ 14		$ 25
Finance lease cost:
Amortization of leased assets	12		25
Interest of lease liabilities	2		3
Variable and short-term lease cost	3		6
Sublease income	(3)		(8)
Total lease cost	$ 28		$ 51
Alight Holdings
Leases [Line Items]
Operating lease cost		$ 16		$ 40
Finance lease cost:
Amortization of leased assets		13		21
Interest of lease liabilities		2		4
Variable and short-term lease cost		3		6
Sublease income		(4)		(6)
Total lease cost		$ 30		$ 65

Lease Obligations - Schedule of

Lease Obligations - Schedule of Supplemental Balance Sheet Information Related to Leases (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating lease right of use asset	$ 86	$ 120
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets, Noncurrent	Other Assets, Noncurrent
Operating lease liabilities	$ 34	$ 44
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Other Liabilities, Current	Other Liabilities, Current
Operating lease liabilities	$ 103	$ 139
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Other Liabilities, Noncurrent	Other Liabilities, Noncurrent
Total operating lease liabilities	$ 137	$ 183
Fixed assets, net	46	62
Finance lease liabilities	25	27
Finance lease liabilities	18	34
Total lease obligations, net	$ 43	$ 61
Finance Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Computer Equipment [Member]	Computer Equipment [Member]
Operating leases, Weighted Average Remaining Lease Term (in years)	6 years 6 months	5 years 9 months 18 days
Finance leases, Weighted Average Remaining Lease Term (in years)	2 years	2 years 8 months 12 days
Operating leases, Weighted Average Discount Rate	4.60%	4.30%
Finance leases, Weighted Average Discount Rate	4.30%	4.40%

Lease Obligations - Summary of

Lease Obligations - Summary of Supplemental Cash Flow and Other Information Related to Leases (Details) - USD ($) $ in Millions	6 Months Ended		12 Months Ended
	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2020
Leases [Line Items]
Operating cash flows from operating leases	$ 27		$ 48
Operating cash flows from finance leases	2		2
Financing cash flows from finance leases	14		30
Right-of use assets obtained in exchange for lease obligations Operating leases	2		11
Right-of use assets obtained in exchange for lease obligations Finance leases	$ 2		$ 9
Alight Holdings
Leases [Line Items]
Operating cash flows from operating leases		$ 22		$ 42
Operating cash flows from finance leases		2		4
Financing cash flows from finance leases		17		24
Right-of use assets obtained in exchange for lease obligations Operating leases		10		26
Right-of use assets obtained in exchange for lease obligations Finance leases		$ 2		$ 62

Lease Obligations - Schedule _2

Lease Obligations - Schedule of Future Lease Payments for Lease Obligations (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Finance Leases
2023	$ 21
2024	18
2026	5
Total lease payments	44
Less: amount representing interest	(1)
Total lease obligations, net	43	$ 61
Less: current portion of lease obligations, net	(25)	(27)
Total long-term portion of lease obligations, net	18	$ 34
Operating Leases
2023	37
2024	33
2025	19
2026	17
2027	15
Thereafter	28
Total lease payments	149
Less: amount representing interest	(19)
Total operating lease liabilities	130
Less: current portion of lease obligations, net	(34)
Total long-term portion of lease obligations, net	$ 96

Lease Obligations - Additional

Lease Obligations - Additional Information (Details) $ in Millions	Dec. 31, 2022 USD ($)
Leases [Abstract]
Operating lease future lease payments include sublease rental income 2023	$ 6
Operating lease future lease payments include sublease rental income 2024	5
Operating lease future lease payments include sublease rental income 2025	$ 2

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($)
Purchase Obligations
Commitment And Contingencies [Line Items]
Purchase obligation, 2023	$ 26
Purchase obligation, 2024	27
Purchase obligation, 2025	9
Purchase obligation, 2026	4
Purchase obligation, thereafter	3
Service Obligations
Commitment And Contingencies [Line Items]
Service obligation, 2023	147
Service obligation, 2024	154
Service obligation, 2025	162
Service obligation, 2026	170
Service obligation, thereafter	$ 332
Service obligation agreement termination fees percentage	25%
Service obligation maturity period	10 years

Subsequent Events - Additional

Subsequent Events - Additional Information (Details) - USD ($)		6 Months Ended	12 Months Ended
	Feb. 20, 2023	Dec. 31, 2021	Dec. 31, 2022
Subsequent Event [Line Items]
Restructuring charges		$ 5,000,000	$ 63,000,000
Severance Charges
Subsequent Event [Line Items]
Restructuring charges			13,000,000
Other Restructuring Charges
Subsequent Event [Line Items]
Restructuring charges			$ 50,000,000
Subsequent Event | Two-Year Strategic Transformation Restructuring Program
Subsequent Event [Line Items]
Restructuring activities, Description	On February 20, 2023, the Company approved a two-year strategic transformation restructuring program (the “Program”) intended to accelerate the Company’s back-office infrastructure into the cloud and transform its operating model leveraging technology in order to reduce its overall future costs. The Program includes process and system optimization, third party costs associated with technology infrastructure transformation, and elimination of full-time positions.
Restructuring activities, initiation date	Feb. 20, 2023
Restructuring charges	$ 140,000,000
Restructuring activities estimated annual savings	$ 100,000,000
Restructuring activities estimated completion period	2 years
Subsequent Event | Maximum | Two-Year Strategic Transformation Restructuring Program | Severance Charges
Subsequent Event [Line Items]
Estimated restructuring and related cost	$ 30,000,000
Subsequent Event | Maximum | Two-Year Strategic Transformation Restructuring Program | Other Restructuring Charges
Subsequent Event [Line Items]
Estimated restructuring and related cost	120,000,000
Subsequent Event | Minimum | Two-Year Strategic Transformation Restructuring Program | Severance Charges
Subsequent Event [Line Items]
Estimated restructuring and related cost	20,000,000
Subsequent Event | Minimum | Two-Year Strategic Transformation Restructuring Program | Other Restructuring Charges
Subsequent Event [Line Items]
Estimated restructuring and related cost	$ 100,000,000