The following table provides additional information concerning acquisitions, interest and income taxes paid for the three months ended March 31, 2026 and 2025:


(In millions)	2026		2025
Assets acquired, excluding cash, cash equivalents, and cash and cash equivalents held in a fiduciary capacity	$	48	$	65

Fiduciary liabilities assumed	(1)		(15)
Liabilities assumed	(4)		(7)

Fair value of previously-held equity investment	—		(15)
Contingent/deferred purchase consideration	(2)		(10)
Net cash outflow for acquisitions	$	41	$	18

The classification of contingent consideration in the consolidated statements of cash flows is dependent upon whether the receipt or payment was part of the initial liability established on the acquisition date (financing) or an adjustment to the acquisition date liability (operating).

The following amounts are included in the consolidated statements of cash flows as operating and financing activities:


For the Three Months Ended March 31,
(In millions)	2026		2025
Operating:
Contingent consideration payments for prior year acquisitions	$	(1)	$	(14)

Acquisition/disposition related net charges for adjustments	11		9


Adjustments and payments related to contingent consideration	$	10	$	(5)
Financing:
Contingent consideration for prior year acquisitions	$	(17)	$	(5)
Deferred consideration for prior year acquisitions	(14)		(27)
Payments of deferred and contingent consideration for acquisitions	$	(31)	$	(32)

Receipts of deferred and contingent consideration for dispositions	$	12	$	—

The Company had non-cash issuances of common stock in accordance with its share-based payment plan of $335 million and $339 million for the three months ended March 31, 2026 and 2025, respectively.

The Company recorded share-based compensation expense related to restricted stock units, performance stock units and stock options of $139 million and $112 million for the three months ended March 31, 2026 and 2025, respectively.