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Restructuring and Related Charges (Tables)
 12 Months Ended
Dec. 29, 2017
Restructuring and Related Activities [Abstract]  
Schedule of Restructuring and Related Charges by Segment
Net restructuring and related charges by segment from continuing operations are as follows:
 
Fiscal Year Ended
 
Three Months Ended
 
December 29, 2017
 
September 30, 2016
 
September 25, 2015
 
December 30, 2016
Specialty Brands
$
25.4

 
$
23.3

 
$
36.5

 
$
2.6

Specialty Generics
7.7

 
3.4

 
4.5

 
0.8

Corporate
3.3

 
11.5

 
4.3

 
1.9

Restructuring and related charges, net
36.4

 
38.2

 
45.3

 
5.3

Less: accelerated depreciation
(5.2
)
 
(4.9
)
 
(0.3
)
 
(1.5
)
Restructuring charges, net
$
31.2

 
$
33.3

 
$
45.0

 
$
3.8
Schedule of Net Restructuring and Related Charges
Net restructuring and related charges by program from continuing operations are comprised of the following:
 
Fiscal Year Ended
 
Three Months Ended
 
December 29, 2017
 
September 30, 2016
 
September 25, 2015
 
December 30, 2016
2016 Mallinckrodt Program
$
36.2

 
$
8.3

 
$
—

 
$
5.2

2013 Mallinckrodt Program
(0.7
)
 
26.2

 
12.0

 
—

Acquisition programs
0.9

 
3.7

 
33.6

 
0.1

Other programs
—

 
—

 
(0.3
)
 
—

Total programs
36.4

 
38.2

 
45.3

 
5.3

Less: non-cash charges, including impairments and accelerated share based compensation expense
(5.2
)
 
(4.9
)
 
(10.1
)
 
(1.5
)
Total charges expected to be settled in cash
$
31.2

 
$
33.3

 
$
35.2

 
$
3.8
Schedule of Restructuring Reserves by Type of Cost
The following table summarizes cash activity for restructuring reserves, substantially all of which related to employee severance and benefits and exiting of certain facilities:
 
2016 Mallinckrodt Program
 
2013 Mallinckrodt Program
 
Acquisition Programs
 
Other Programs
 
Total
Balance at September 26, 2014
$
—

 
$
26.6

 
$
7.9

 
$
0.4

 
$
34.9

Charges from continuing operations
—

 
11.7

 
25.3

 
—

 
37.0

Charges from discontinued operations
—

 
4.7

 
—

 
—

 
4.7

Changes in estimate from continuing operations
—

 
—

 
(1.5
)
 
(0.3
)
 
(1.8
)
Changes in estimate from discontinued operations
—

 
(8.9
)
 
—

 
—

 
(8.9
)
Cash payments
—

 
(22.5
)
 
(21.7
)
 
(0.1
)
 
(44.3
)
Reclassifications (1)
—

 
(3.0
)
 
—

 
—

 
(3.0
)
Currency translation
—

 
(0.6
)
 
—

 
—

 
(0.6
)
Balance at September 25, 2015
—

 
8.0

 
10.0

 
—

 
18.0

Charges from continuing operations
6.4

 
24.6

 
5.0

 
—

 
36.0

Charges from discontinued operations
—

 
2.5

 
—

 
—

 
2.5

Changes in estimate from continuing operations
—

 
(1.4
)
 
(1.3
)
 
—

 
(2.7
)
Changes in estimate from discontinued operations
—

 
(0.3
)
 
—

 
—

 
(0.3
)
Cash payments
(0.2
)
 
(20.3
)
 
(13.2
)
 
—

 
(33.7
)
Reclassifications (1)
—

 
(1.3
)
 
—

 
—

 
(1.3
)
Balance at September 30, 2016
6.2

 
11.8

 
0.5

 
—

 
18.5

Charges from continuing operations
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

Charges from continuing operations
35.8

 
—

 
0.9

 
—

 
36.7

Changes in estimate from continuing operations
(4.8
)
 
(0.7
)
 
—

 
—

 
(5.5
)
Cash payments
(26.1
)
 
(4.4
)
 
(0.3
)
 
—

 
(30.8
)
Reclassifications (1)
0.3

 
—

 
—

 
—

 
0.3

Balance at December 29, 2017
$
14.7

 
$
—

 
$
0.8

 
$
—

 
$
15.5


(1)
Represents the reclassification of pension and other postretirement benefits from restructuring reserves to pension and postretirement obligations.
 [1]
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 and 2013 Mallinckrodt Programs are as follows:
 
2016 Mallinckrodt Program
 
2013 Mallinckrodt Program
Specialty Brands
$
32.5

 
$
18.8

Specialty Generics
9.1

 
18.3

Discontinued Operations (including Nuclear and CMDS)
—

 
69.9

Corporate
9.0

 
17.7

 
$
50.6

 
$
124.7
[1] Represents the reclassification of pension and other postretirement benefits from restructuring reserves to pension and postretirement obligations.