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Restructuring and Related Charges
 12 Months Ended
Dec. 27, 2019
Restructuring and Related Activities [Abstract]  
Restructuring and Related Charges
7.
Restructuring and Related Charges
During fiscal 2018, 2016 and 2013, the Company launched restructuring programs designed to improve its cost structure. Charges of $100.0 million to $125.0 million were provided for under each program. Each program generally commences upon substantial completion of the previous program. In addition to the aforementioned restructuring programs, the Company has taken restructuring actions to generate synergies from its acquisitions.
Net restructuring and related charges by segment were as follows:
 
Fiscal Year
 
2019
 
2018
 
2017
Specialty Brands
$
(13.7
)
 
$
54.6

 
$
25.4

Specialty Generics
10.0

 
5.3

 
7.7

Corporate
2.0

 
48.3

 
3.3

Restructuring and related charges, net
(1.7
)
 
108.2

 
36.4

Less: accelerated depreciation
—

 
(5.2
)
 
(5.2
)
Restructuring charges, net
$
(1.7
)
 
$
103.0

 
$
31.2



Net restructuring and related charges by program from continuing operations are comprised of the following:
 
Fiscal Year
 
2019
 
2018
 
2017
2018 Program
$
9.8

 
$
5.2

 
$
—

2016 Program
(10.6
)
 
71.6

 
36.2

2013 Program
—

 
—

 
(0.7
)
Acquisition programs
(0.9
)
 
31.4

 
0.9

Total programs
(1.7
)
 
108.2

 
36.4

Less: non-cash charges, including accelerated depreciation
—

 
(5.2
)
 
(5.2
)
Total charges expected to be settled in cash
$
(1.7
)
 
$
103.0

 
$
31.2



The following table summarizes cash activity for restructuring reserves, substantially all of which related to contract termination costs, employee severance and benefits and exiting of certain facilities:
 
2018 Program
 
2016 Program
 
2013 Program
 
Acquisition Programs
 
Total
Balance as of 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
—

 
0.3

 
—

 
—

 
0.3

Balance as of December 29, 2017
—

 
14.7

 
—

 
0.8

 
15.5

Charges from continuing operations
2.2

 
76.9

 
—

 
29.9

 
109.0

Changes in estimate from continuing operations
—

 
(5.3
)
 
—

 
(0.7
)
 
(6.0
)
Cash payments
—

 
(23.4
)
 
—

 
(22.2
)
 
(45.6
)
Reclassifications
—

 
(1.9
)
 
—

 
—

 
(1.9
)
Balance as of December 28, 2018
2.2

 
61.0

 
—

 
7.8

 
71.0

Charges from continuing operations
11.2

 
4.0

 
—

 
0.1

 
15.3

Changes in estimate from continuing operations
(1.4
)
 
(14.6
)
 
—

 
(1.0
)
 
(17.0
)
Cash payments
(9.3
)
 
(13.1
)
 
—

 
(2.4
)
 
(24.8
)
Reclassifications (1)
—

 
(5.0
)
 
—

 
(4.3
)
 
(9.3
)
Currency translation
—

 
(1.0
)
 
—

 
—

 
(1.0
)
Balance as of December 27, 2019
$
2.7

 
$
31.3

 
$
—

 
$
0.2

 
$
34.2


(1)
Represents the reclassification of lease liabilities, net to lease liabilities and lease assets, which are reflected within other liabilities and other assets on the consolidated balance sheet, due to the adoption of ASU 2016-02.

As of December 27, 2019, net restructuring and related charges incurred cumulative to date were as follows:
 
2018 Program (1)
 
2016 Program
 
2013 Program
Specialty Brands
$
3.0

 
$
68.1

 
$
18.8

Specialty Generics
10.0

 
14.6

 
18.3

Discontinued Operations
—

 
—

 
69.9

Corporate
2.0

 
28.9

 
17.7

 
$
15.0

 
$
111.6

 
$
124.7


(1)
There is no specified time period associated with this restructuring program.
In fiscal 2018, the Company discontinued the marketing of Raplixa after an evaluation of strategic options and incurred restructuring expenses of $51.1 million under the 2016 Program, consisting primarily of estimated contract termination costs related to the production of Raplixa. During fiscal 2019, the Company finalized the settlement of these contract termination costs.
All of the restructuring reserves were included in accrued and other current liabilities on the Company's consolidated balance sheets. Amounts paid in the future may differ from the amount currently recorded.