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Restructuring and Related Charges
 3 Months Ended
Dec. 30, 2016
Restructuring and Related Activities [Abstract]  
Restructuring and Related Charges
5.
Restructuring and Related Charges
During fiscal 2013, the Company's Board of Directors approved a restructuring program in the amount of $100.0 million to $125.0 million ("the 2013 Mallinckrodt Program") that was planned to occur over a three-year period from the approval of the program, with an anticipated two-year cost recovery period. The 2013 Mallinckrodt Program is substantially complete.
In July 2016, the Company's Board of Directors approved a $100.0 million to $125.0 million restructuring program ("the 2016 Mallinckrodt Program"), designed to further improve its cost structure as the Company continues to transform its business. The 2016 Mallinckrodt Program is expected to include actions across both the Specialty Brands and Specialty Generics segments, as well as within corporate functions. There is no specified time period associated with the 2016 Mallinckrodt Program. In addition to the 2016 Mallinckrodt Program, the Company takes certain restructuring actions to generate synergies from its acquisitions.
Net restructuring and related charges within continuing operations by segment are as follows:
 
Three Months Ended
 
December 30,
2016
 
December 25,
2015
Specialty Brands
$
2.6

 
$
1.6

Specialty Generics
0.8

 
1.1

Corporate
1.9

 
1.5

Restructuring and related charges, net
5.3

 
4.2

Less: accelerated depreciation
(1.5
)
 
(0.1
)
Restructuring charges, net
$
3.8

 
$
4.1



Net restructuring and related charges by program within continuing operations are comprised of the following:
 
Three Months Ended
 
December 30,
2016
 
December 25,
2015
2016 Mallinckrodt Program
$
5.2

 
$
—

2013 Mallinckrodt Program
—

 
3.5

Acquisitions
0.1

 
0.7

Total
5.3

 
4.2

Less: non-cash charges, including accelerated share-based compensation expense
(1.5
)
 
(0.1
)
Total charges expected to be settled in cash
$
3.8

 
$
4.1



The following table summarizes cash activity for restructuring reserves, substantially all of which are related to employee severance and benefits:
 
2016 Mallinckrodt Program
 
2013 Mallinckrodt Program
 
Acquisitions
 
Total
Balance at September 30, 2016
$
6.2

 
$
11.8

 
$
0.5

 
$
18.5

Charges
3.7

 
—

 
0.1

 
3.8

Cash payments
(0.4
)
 
(6.7
)
 
(0.4
)
 
(7.5
)
Balance at December 30, 2016
$
9.5

 
$
5.1

 
$
0.2

 
$
14.8



Net restructuring and related charges, including associated asset impairments, incurred cumulative-to-date related to the 2016 and 2013 Mallinckrodt Programs were as follows:
 
2016 Mallinckrodt Program
 
2013 Mallinckrodt Program
Specialty Brands
$
7.2

 
$
18.8

Specialty Generics
1.3

 
18.3

Discontinued Operations (including Nuclear and CMDS)
—

 
69.9

Corporate
5.0

 
18.4

 
$
13.5

 
$
125.4


Substantially all of the restructuring reserves were included in accrued and other current liabilities on the Company's unaudited condensed consolidated balance sheets.