Restructuring and Severance

The following table summarizes restructuring and severance charges for the years ended 2018, 2017, and 2016:



	November 30,
	2018		2017		2016
	(Dollars in Millions)
Severance Expense:
Specialty Solutions	$	0.7	$	0.6	$	0.2
Performance Materials	1.1		1.7		3.3
Corporate	0.9		2.9		4.9
Total Severance Costs	$	2.7	$	5.2	$	8.4
Facility Closure Costs:
Specialty Solutions	$	—	$	—	$	0.1
Performance Materials	0.8		0.5		2.6
Total Facility Closure Costs	$	0.8	$	0.5	$	2.7
Total Restructuring and Severance Costs	$	3.5	$	5.7	$	11.1

Costs for restructuring plans are recognized as a component of restructuring and severance expense within the consolidated statements of operations. The Company initiated the following restructuring plans:

2018 Restructuring Plan

During the third quarter of fiscal 2018, the Company announced its plan to close its styrene butadiene manufacturing facility in Green Bay, Wisconsin, moving production to our Mogadore, Ohio facility. The Company incurred $1.8 million of restructuring and severance expenses in fiscal 2018 related to this plan. Total estimated restructuring and severance costs for this plan are expected to be between $5.0 million to $8.0 million. As of November 30, 2018, $0.8 million was paid for this plan. The plan is expected to be completed no later than the third quarter of 2019.

2017 Restructuring Plan

Restructuring and severance activities initiated in 2017 include the One OMNOVA initiative announced during the first quarter of 2017. The One OMNOVA initiative is focused on improving functional excellence in marketing, sales, operations, supply chain and technology, as well as various corporate functions. The plan is designed to reduce complexity and drive consistency across the global enterprise through a standardized, integrated business system. Total estimated costs for this initiative are expected to be between $5.0 million and $7.0 million. For this initiative, the Company has incurred costs of $5.2 million, of which $1.7 million was incurred in fiscal 2018, and $3.5 million was incurred in fiscal 2017. As of November 30, 2018, $5.1 million was paid for this plan. The plan was substantially completed at the end of 2018.

2016 Restructuring Plan

Restructuring and severance activities initiated in 2016 included continued cost reduction and efficiency improvement actions, as well as a change in the Company’s CEO. For these activities, the Company has incurred and paid restructuring and severance costs of $7.6 million, including $2.1 million of costs recognized in 2017, and $5.5 million of costs recognized in 2016. As of November 30, 2018, the plan was considered complete.

The following table summarizes the Company’s liabilities related to restructuring and severance activities:



	Beginning Balance		Provision		Payments		Ending Balance November 30,
	(Dollars in millions)
2016	$	2.3	$	11.1	$	9.2	$	4.2
2017	4.2		5.7		7.7		2.2
2018	2.2		3.5		4.6		1.1