On November 7, 2018, the Company announced that it was implementing a reduction in headcount as part of a corporate restructuring. The corporate restructuring followed a comprehensive review of the Company’s drug candidate pipeline. Under this corporate restructuring, the Company recognized total restructuring expenses of $1.3 million for the year ended December 31, 2018 consisting of one-time employee termination benefits of $1.0 million recorded in research and development expense and $0.3 million recorded in general and administrative expense. These one-time employee termination benefits are comprised of severance, benefits and related costs, all of which are expected to result in cash expenditures. Approximately $0.4 million of these payments were made during the fourth quarter of 2018 and the accrued remaining payments at December 31, 2018 were approximately $0.9 million.

During the three months ended March 31, 2019, the Company recognized additional restructuring expenses of $0.3 million consisting of one-time employee termination benefits of $0.2 million recorded in research and development expense and $0.1 million recorded in general and administrative expense. These one-time employee termination benefits are comprised of severance, benefits and related costs, all of which are expected to result in cash expenditures. During the three months ended March 31, 2019, the Company paid approximately $1.0 million of these restructuring expenses. The remaining payments of $0.2 million will be paid during the three months ended June 30, 2019.

The following table summarizes the charges related to the restructuring activities as of March 31, 2019 and 2018:

(in thousands)	Accrued Restructuring Expenses at December 31, 2018		Expenses		Less: Payments			Accrued Restructuring Expenses at March 31, 2019
Severance, benefits and related costs due to workforce reduction	$	921	$	347	$	(1,059	)	$	209
Totals	$	921	$	347	$	(1,059	)	$	209


(in thousands)	Accrued Restructuring Expenses at December 31, 2017		Expenses		Less: Payments			Accrued Restructuring Expenses at March 31, 2018
Severance, benefits and related costs due to workforce reduction	$	628	$	—	$	(377	)	$	251
Totals	$	628	$	—	$	(377	)	$	251