On November 28, 2008, Aon Corporation ("Aon") filed a Current Report on Form 8-K (the "November Form 8-K") pursuant to Item 2.05 in which it announced a global restructuring plan in conjunction with its acquisition of Benfield Group Limited ("Benfield"). The information contained in the November Form 8-K is incorporated herein by reference.

At the time Aon filed the November Form 8-K, it was unable in good faith to make a determination of all of the estimates required by paragraphs (b), (c) and
(d) of Item 2.05 of Form 8-K with respect to the restructuring plan. However, Aon is now able to make good faith estimates of these amounts as set forth below.

The restructuring plan is expected to result in total costs of approximately $185 million, a portion of which will be included in the purchase price allocation. The total costs include $126 million for employee termination costs, $49 million for lease consolidation costs, $8 million for asset impairments and $2 million for other costs associated with the restructuring plan. As previously disclosed in the November Form 8-K, an estimated 500 to 700 positions are expected to be eliminated as part of the plan. Of the total estimated costs of $185 million, approximately $128 million is estimated to be paid in cash for severance and other restructuring related expenses. An additional $49 million is estimated to be paid relating to lease consolidations.

Aon continues to anticipate the same savings amounts provided in the November Form 8-K. Specifically, the restructuring plan, before any potential reinvestment of savings, is expected to deliver approximately $33-41 million of savings in 2009, approximately $84-94 million of savings in 2010 and approximately $122 million of annualized savings in 2011.

All of the components of the restructuring plan are not finalized and actual total savings, costs and timing may vary from those estimated due to changes in the scope or assumptions underlying the restructuring plan.

Item 9.01.          Financial Statements and Exhibits.

(a) - (c)           Not applicable.

(d)      Exhibits:

          Exhibit
          Number               Description of Exhibit
            99.1      Press Release issued November 28, 2008.*

            99.2      Announcement issued November 28, 2008.*