v3.26.1
Employee Benefits
6 Months Ended
Jun. 30, 2026
Retirement Benefits [Abstract]  
Employee Benefits 6. Employee Benefits
Defined Contribution Plan
The majority of employees of Mobility Global participate in a voluntary 401(k) plan sponsored by S&P Global under
which S&P Global may match employee contributions up to certain levels of compensation. Expenses related to this plan
for Mobility Global employees included in the condensed combined statements of income were $5 million and $6 million
for the three months ended June 30, 2026 and 2025, respectively, and $13 million and $12 million for the six months ended
June 30, 2026 and 2025, respectively. Expense associated with the allocation of defined contribution expense for S&P
Global corporate employees is included in the condensed combined statements of income through corporate allocations.
Refer to Note 9 — Related Party Transactions and Parent Company Investment for further details regarding the corporate
allocations recorded in the condensed combined financial statements. Defined contribution plan assets and liabilities
associated with Mobility Global employees were transferred to a Mobility Global defined contribution plan effective in
July 2026 in connection with the Separation. See Note 10 — Subsequent Events.