Restructuring and Related Charges (Tables)

6 Months Ended

Jun. 30, 2017

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Charges by Segment

Net restructuring and related charges by segment are as follows:

	Three Months Ended						Six Months Ended
	June 30, 2017			June 24, 2016			June 30, 2017			June 24, 2016
Specialty Brands	$	0.3		$	8.8		$	9.5		$	16.8
Specialty Generics	0.5			1.0			7.9			1.6
Corporate	0.7			5.4			2.8			6.9
Restructuring and related charges, net	1.5			15.2			20.2			25.3
Less: accelerated depreciation	(0.9		)	(1.2		)	(2.4		)	(2.9		)
Restructuring charges, net	$	0.6		$	14.0		$	17.8		$	22.4

Schedule of Net Restructuring and Related Charges

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

	Three Months Ended						Six Months Ended
	June 30, 2017			June 24, 2016			June 30, 2017			June 24, 2016
2016 Mallinckrodt Program	$	1.5		$	—		$	20.2		$	—
2013 Mallinckrodt Program	—			14.3			—			22.4
Acquisitions	—			0.9			—			2.9
Total	1.5			15.2			20.2			25.3
Less: non-cash charges, including accelerated share-based compensation expense	(0.9		)	(1.2		)	(2.4		)	(2.9		)
Total charges expected to be settled in cash	$	0.6		$	14.0		$	17.8		$	22.4

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	18.5			—			—			18.5
Changes in estimate	(0.7		)	—			—			(0.7		)
Cash payments	(14.4		)	(3.6		)	(0.2		)	(18.2		)
Reclassifications	(0.3		)	0.3			—			—
Balance at June 30, 2017	$	12.6		$	1.8		$	—		$	14.4

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	$	16.7
Specialty Generics	9.2
Corporate	7.8
	$	33.7