Restructuring Activity (Notes)

3 Months Ended

Sep. 28, 2012

Restructuring and Related Activities [Abstract]

RESTRUCTURING ACTIVITY

The Company has implemented a number of restructuring actions to streamline operations and reduce operating expenses. The restructuring expense is included in operating expenses in the accompanying condensed consolidated statements of operations. The total restructuring liability for all restructuring actions was $0.7 million as of September 28, 2012, all of which are classified as current liabilities in the accompanying consolidated balance sheet.

Fiscal 2012 Restructuring Action

On March 16, 2012, the Company's Board of Directors approved a restructuring action to reduce approximately 25% of the Company's European workforce and close certain legal entities and offices in Europe.

In connection with the restructuring action, the Company expects to incur pre-tax cash charges (including charges recorded in fiscal 2012) between $14.0 million and $17.0 million, which consist of pre-tax cash charges between $13.0 million and $16.0 million for employee termination benefits, and up to $1.0 million for the planned office and legal entity closures, which expenses include contract termination costs and other associated costs. The Company expects to recognize the majority of the expense associated with the employee termination benefits prior to the third quarter of fiscal 2013. Total expense incurred in connection with this restructuring plan for the three months ended September 28, 2012 was $1.5 million.

Activity in accrued restructuring for the fiscal 2012 restructuring action was as follows (in thousands):



	Employee Terminations
Balance at June 29, 2012	$	1,621
Costs incurred	1,474
Cash payments	(2,377		)
Balance at September 28, 2012	$	718

Fiscal 2011 Restructuring Action

On February 18, 2011, the Company's Board of Directors approved restructuring actions to reduce the Company's worldwide workforce. As of September 28, 2012, this restructuring program is completed as all final payments have been made and there was no accrual remaining.

Activity in accrued restructuring for the fiscal 2011 restructuring action was as follows (in thousands):



	Employee Terminations
Balance at June 29, 2012	$	210
Costs incurred	—
Cash payments	(210		)
Balance at September 28, 2012	$	—

- 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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