Restructuring Activities

3 Months Ended

Apr. 01, 2012

In late 2011 Company implemented a cost reduction initiative that included workforce reductions and the consolidation of certain facilities. In total, the Company notified approximately 200 employees of their involuntary termination.

Charges recorded during the three months ended April 1, 2012 primarily related to severance pay and other employee separation costs. A summary of the pre-tax charge and estimated total costs associated with the initiative is as follows (in thousands):



	Employee Separation Costs			Facilities Exit Costs		Other Costs			Total
Amount recorded in accrued liabilities as of January 1, 2012	$	3,496		$	—	$	30		$	3,526

Activities recorded during the three months ended April 1, 2012:
Additional expenses	2,257			—		365			2,622
Cash paid	(4,793		)	—		(254		)	(5,047		)
Amount recorded in accrued liabilities as of April 1, 2012	$	960		$	—	$	141		$	1,101

Cumulative expense recorded since inception	$	9,940		$	—	$	818		$	10,758
Estimated total restructuring costs to be incurred	$	10,937		$	1,500	$	1,418		$	13,855

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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