RESTRUCTURINGS	3 Months Ended
Mar. 31, 2016
Restructuring and Related Activities [Abstract]
RESTRUCTURINGS	RESTRUCTURINGS Middlesex, New Jersey Manufacturing and Packaging Operations In March 2016, the Company's Board of Directors approved a plan of restructuring designed to reduce costs, improve operating efficiencies and enhance the Company's long-term competitive position by closing the Company's Middlesex, New Jersey manufacturing and packaging site and transferring the products and the functions performed there to the Company's other facilities or to third-party manufacturers. This plan will take up to two years to complete, over which time 215 positions are currently expected to be eliminated. This plan does not impact the Company's R&D activities at the Middlesex site. Management currently estimates that over the next two years the Company will incur aggregate pre-tax charges in connection with this plan of $45.0 million to $53.0 million, of which approximately half will be incurred in 2016 and the remainder by the second quarter of 2018. The following is a summary of the total estimated charges to be incurred by major type of cost: Type of Cost Technical transfer of products Asset impairment and accelerated depreciation charges Employee retention and termination benefits Facilities lease terminations and asset retirement obligations Total estimated restructuring charges Amount Expected to be Incurred $12.0 million to $14.0 million $19.0 million to $23.0 million $12.0 million to $14.0 million $2.0 million $45.0 million to $53.0 million During the quarter ending March 31, 2016, the Company recorded an accrual for severance and retention payments of $0.7 million and recognized expenses of $0.6 million and $0.1 million for accelerated depreciation and legal and professional fees, respectively, related to the restructuring. The total charges of $1.4 million were recognized in cost of goods sold in the Company's consolidated statement of operations for the three month period ended March 31, 2016. Severance and retention payments are being accrued over the estimated service period. Hayward, California Technical Operations and R&D In November 2015, management assessed the headcount in the technical operations and research and development groups in Hayward, California, primarily as a result of the resolution of the warning letter at the Hayward facility, and determined that a reduction in force was necessary to adjust the headcount to the operating conditions of the post-warning letter resolution environment. The Company eliminated 27 positions and recorded an accrual for severance and related employee termination benefits of $2.5 million during the quarter ended December 31, 2015. As of March 31, 2016, $1.1 million has been paid and the Company currently expects the remainder of this balance to be paid by early 2017. Philadelphia, Pennsylvania Packaging and Distribution Operations On June 30, 2015, the Company committed to a plan of restructuring of its packaging and distribution operations and as a result of this plan, the Company closed its Philadelphia packaging site and all Company-wide distribution operations were outsourced to United Parcel Services ("UPS") during the fiscal year ended December 31, 2015. The Company eliminated 93 positions and recorded an accrual for severance and related employee termination benefits of $2.6 million during the quarter ended June 30, 2015. As of March 31, 2016, $1.6 million has been paid and the Company currently expects the remainder of this balance to be paid by the end of 2016.

RESTRUCTURINGS

Middlesex, New Jersey Manufacturing and Packaging Operations

In March 2016, the Company's Board of Directors approved a plan of restructuring designed to reduce costs, improve operating efficiencies and enhance the Company's long-term competitive position by closing the Company's Middlesex, New Jersey manufacturing and packaging site and transferring the products and the functions performed there to the Company's other facilities or to third-party manufacturers. This plan will take up to two years to complete, over which time 215 positions are currently expected to be eliminated. This plan does not impact the Company's R&D activities at the Middlesex site.

Management currently estimates that over the next two years the Company will incur aggregate pre-tax charges in connection with this plan of $45.0 million to $53.0 million, of which approximately half will be incurred in 2016 and the remainder by the second quarter of 2018. The following is a summary of the total estimated charges to be incurred by major type of cost:

Type of Cost

Technical transfer of products

Asset impairment and accelerated depreciation charges

Employee retention and termination benefits

Facilities lease terminations and asset retirement obligations

Total estimated restructuring charges

Amount Expected to be Incurred

$12.0 million to $14.0 million

$19.0 million to $23.0 million

$12.0 million to $14.0 million

$2.0 million

$45.0 million to $53.0 million

During the quarter ending March 31, 2016, the Company recorded an accrual for severance and retention payments of $0.7 million and recognized expenses of $0.6 million and $0.1 million for accelerated depreciation and legal and professional fees, respectively, related to the restructuring. The total charges of $1.4 million were recognized in cost of goods sold in the Company's consolidated statement of operations for the three month period ended March 31, 2016. Severance and retention payments are being accrued over the estimated service period.

Hayward, California Technical Operations and R&D

In November 2015, management assessed the headcount in the technical operations and research and development groups in Hayward, California, primarily as a result of the resolution of the warning letter at the Hayward facility, and determined that a reduction in force was necessary to adjust the headcount to the operating conditions of the post-warning letter resolution environment. The Company eliminated 27 positions and recorded an accrual for severance and related employee termination benefits of $2.5 million during the quarter ended December 31, 2015. As of March 31, 2016, $1.1 million has been paid and the Company currently expects the remainder of this balance to be paid by early 2017.

Philadelphia, Pennsylvania Packaging and Distribution Operations

On June 30, 2015, the Company committed to a plan of restructuring of its packaging and distribution operations and as a result of this plan, the Company closed its Philadelphia packaging site and all Company-wide distribution operations were outsourced to United Parcel Services ("UPS") during the fiscal year ended December 31, 2015. The Company eliminated 93 positions and recorded an accrual for severance and related employee termination benefits of $2.6 million during the quarter ended June 30, 2015. As of March 31, 2016, $1.6 million has been paid and the Company currently expects the remainder of this balance to be paid by the end of 2016.