Restructuring and Severance

The following table is a summary of restructuring and severance charges for the three months ended February 28, 2019 and 2018:



	Three Months Ended February 28,
	2019		2018
	(Dollars in millions)
Severance Expense:
Specialty Solutions	$	—	$	.7
Performance Materials	.7		—
Corporate	—		.6
Total Severance Costs	.7		1.3
Facility Closure Costs:
Performance Materials	.4		—
Total Restructuring and Severance Costs	$	1.1	$	1.3

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 its Mogadore, Ohio facility. The Company recorded $1.0 million of restructuring and severance expenses in the first quarter of 2019 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. Total expense incurred to date for this plan is $2.8 million, of which $1.1 million has been paid as of February 28, 2019. The plan is expected to be completed no later than the third quarter of 2019.

2017 Restructuring Plan

The Company incurred $0.1 million of restructuring and severance expenses in the first three months of 2019 related to the One OMNOVA initiative announced during the first quarter of 2017. This initiative was focused on improving functional excellence in marketing, sales, operations, supply chain and technology, as well as various corporate functions. The plan was designed to reduce complexity and drive consistency across the global enterprise through a standardized, integrated business system. Total expense incurred for this initiative was $5.3 million, all of which has been paid as of February 28, 2019. This plan is substantially complete.

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



	November 30, 2018		2019				February 28, 2019
	November 30, 2018		Provision		Payments		February 28, 2019
	(Dollars in millions)
Total	$	1.1	$	1.1	$	.5	$	1.7

The Company may incur future costs related to its restructuring activities, as processes are continually evaluated to enhance the efficiency and cost effectiveness of its operations, and to ensure competitiveness across its businesses and across geographic areas. Future costs could include costs related to closed facilities and restructuring plan implementation costs and these will be recognized as incurred.