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Other Liabilities
 12 Months Ended
Dec. 31, 2018
Other Liabilities Disclosure [Abstract]  
Other Liabilities OTHER LIABILITIES
Other Accrued Liabilities
A summary of other accrued liabilities as of December 31 follows:
 
2018
 
2017
Accrued payroll and benefits
$
205.1

 
$
212.2

Insurance reserves, current portion
152.9

 
144.8

Accrued fees and taxes
124.2

 
129.7

Accrued dividends
121.0

 
114.4

Ceded insurance reserves, current portion
25.7

 
23.1

Accrued professional fees and legal settlement reserves
13.1

 
45.1

Current tax liabilities
0.2

 
11.7

Other
86.4

 
127.2

Total
$
728.6

 
$
808.2


 Other Long-Term Liabilities
A summary of other long-term liabilities as of December 31 follows:
 
2018
 
2017
Deferred compensation plan
$
96.0

 
$
97.9

Contingent consideration and acquisition holdbacks
73.9

 
71.3

Ceded insurance reserves
68.0

 
65.9

Withdrawal liability - multiemployer pension funds
12.2

 
12.6

Legal settlement reserves
10.0

 
—

Pension and other post-retirement liabilities
6.0

 
7.0

Other
55.3

 
57.4

Total
$
321.4

 
$
312.1


Insurance Reserves
Our liabilities for unpaid and incurred but not reported claims as of December 31, 2018 and 2017 (which include claims for workers’ compensation, commercial general and auto liability, and employee-related health care benefits) were $423.7 million and $420.2 million, respectively, under our risk management program and are included in other accrued liabilities and insurance reserves, net of current portion, in our consolidated balance sheets. While the ultimate amount of claims incurred depends on future developments, we believe the recorded reserves are adequate to cover the future payment of claims; however, it is possible that these recorded reserves may not be adequate to cover the future payment of claims. Adjustments, if any, to estimates recorded resulting from ultimate claim payments will be reflected in our consolidated statement of income in the periods in which such adjustments are known.
The following table summarizes the activity in our insurance reserves for the years ended December 31: 
 
2018
 
2017
 
2016
Balance at beginning of year
$
420.2

 
$
418.5

 
$
405.8

Additions charged to expense
452.4

 
432.9

 
410.3

Payments
(461.4
)
 
(448.0
)
 
(400.5
)
Accretion expense
0.9

 
1.2

 
1.5

Premium written for third party risk assumed
31.6

 
29.6

 
23.4

Reclassified to ceded insurance reserves
(20.0
)
 
(14.0
)
 
(22.0
)
Balance at end of year
423.7

 
420.2

 
418.5

Less: current portion
(152.9
)
 
(144.8
)
 
(143.9
)
Long-term portion
$
270.8

 
$
275.4

 
$
274.6