Restructuring and Related Charges (Tables)

3 Months Ended

Mar. 31, 2017

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Charges by Segment

Net restructuring and related charges within continuing operations by segment are as follows:

	Three Months Ended
	March 31, 2017			March 25, 2016
Specialty Brands	$	9.2		$	8.0
Specialty Generics	7.4			0.6
Corporate	2.1			1.5
Restructuring and related charges, net	18.7			10.1
Less: accelerated depreciation	(1.5		)	(1.7		)
Restructuring charges, net	$	17.2		$	8.4

Schedule of Net Restructuring and Related Charges

Net restructuring and related charges by program within continuing operations are comprised of the following:

	Three Months Ended
	March 31, 2017			March 25, 2016
2016 Mallinckrodt Program	$	18.7		$	—
2013 Mallinckrodt Program	—			8.1
Acquisitions	—			2.0
Total	18.7			10.1
Less: non-cash charges, including accelerated share-based compensation expense	(1.5		)	(1.7		)
Total charges expected to be settled in cash	$	17.2		$	8.4

Schedule of Restructuring Reserves by Type of Cost

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 December 30, 2016	$	9.5		$	5.1		$	0.2		$	14.8
Charges	17.7			—			—			17.7
Changes in estimate	(0.5		)	—			—			(0.5		)
Cash payments	(7.2		)	(3.2		)	(0.1		)	(10.5		)
Balance at March 31, 2017	$	19.5		$	1.9		$	0.1		$	21.5

Schedule of Restructuring Charges Incurred Cumulative to Date

Net restructuring and related charges, including associated asset impairments, incurred cumulative-to-date related to the 2016 Mallinckrodt Program was as follows:

	2016 Mallinckrodt Program
Specialty Brands	$	16.4
Specialty Generics	8.7
Corporate	7.1
	$	32.2