During fiscal 2021 and 2018, the Company launched restructuring programs designed to improve its cost structure, neither of which has a specified time period. Charges of $50.0 million to $100.0 million were provided for under the 2021 program and $100.0 million to $125.0 million were provided for under the 2018 program. The 2021 program will commence upon substantial completion of the 2018 program, and has not commenced as of June 30, 2023 (Successor).


	Successor				Predecessor
	Three Months Ended June 30, 2023		Period from June 17, 2022 through July 1, 2022		Period from April 2, 2022 through June 16, 2022


Corporate	$	(0.2)	$	1.1	$	2.8


Restructuring charges, net	$	(0.2)	$	1.1	$	2.8


	Successor				Predecessor
	Six Months Ended June 30, 2023		Period from June 17, 2022 through July 1, 2022		Period from January 1, 2022 through June 16, 2022

Specialty Generics	$	—	$	—	$	3.5
Corporate	1.7		1.1		6.1
Restructuring and related charges, net	1.7		1.1		9.6
Less: accelerated depreciation	(0.7)		—		—
Restructuring charges, net	$	1.0	$	1.1	$	9.6


	Successor				Predecessor
	Three Months Ended June 30, 2023		Period from June 17, 2022 through July 1, 2022		Period from April 2, 2022 through June 16, 2022
2018 Program	$	(0.2)	$	1.1	$	2.8


Less: non-cash charges, including accelerated depreciation	—		(0.2)		(1.5)
Total charges expected to be settled in cash	$	(0.2)	$	0.9	$	1.3


	Successor				Predecessor
	Six Months Ended June 30, 2023		Period from June 17, 2022 through July 1, 2022		Period from January 1, 2022 through June 16, 2022
2018 Program	$	1.7	$	1.1	$	9.6


Less: non-cash charges, including accelerated depreciation	(0.8)		(0.2)		(3.6)
Total charges expected to be settled in cash	$	0.9	$	0.9	$	6.0

The following table summarizes cash activity for restructuring reserves for the 2018 Program, which primarily related to employee severance and benefits:


	2018 Program
Balance as of December 30, 2022 (Successor)	$	4.6
Charges from continuing operations	1.2
Changes in estimate from continuing operations	(0.3)
Cash payments	(5.3)
Balance as of June 30, 2023 (Successor)	$	0.2

As of June 30, 2023 (Successor), net restructuring and related charges incurred cumulative to date for the 2018 Program were as follows:


	Successor		Predecessor
Specialty Brands	$	—	$	3.1
Specialty Generics	0.8		18.5
Corporate	13.0		84.0
	$	13.8	$	105.6

All of the restructuring reserves were included in accrued and other current liabilities on the Company's unaudited condensed consolidated balance sheets. Amounts paid in the future may differ from the amount currently recorded.