PROVISION FOR RESTRUCTURING

Profit Enhancement Plan

During September 2014, we initiated the Profit Enhancement Plan focused on increasing profitability through strategic headcount reductions and streamlining manufacturing processes. The first phase of this plan was implemented in the third quarter of 2014 and was expanded in the fourth quarter of 2015. The remaining phases of the plan, including headcount reductions, are expected to be substantially completed by the fourth quarter of 2016.

As of December 27, 2015, the net charge to earnings of $10.1 million represents the current year activity related to the Profit Enhancement Plan. Total costs related to the plan of $15.3 million have been incurred through December 27, 2015. Termination benefits are planned to be paid one month to 24 months after termination.

Global Restructuring Plan (including LEAN)

During September 2011, we initiated the Global Restructuring Plan focused on further reducing our overall operating expenses by including manufacturing and other cost reduction initiatives, such as consolidating certain manufacturing facilities and administrative functions to improve efficiencies. This plan was further expanded in the first quarter of 2012 and again during the second quarter of 2012 to include Project LEAN. The first phase of this plan was implemented in the third quarter of 2011 with the remaining phases of the plan, including final headcount terminations, substantially completed by the fourth quarter of 2014.

As of December 27, 2015, the net charge reversed to earnings of $51 thousand represents the current year activity related to the Global Restructuring Plan including Project LEAN. Total costs related to the plan of $60.3 million have been incurred through December 27, 2015. All terminations for the plan were substantially completed during the fourth quarter of 2014. Termination benefits are planned to be paid one month to 24 months after termination.

SG&A Restructuring Plan

During 2009, we initiated the SG&A Restructuring Plan focused on reducing our overall operating expenses by consolidating certain administrative functions to improve efficiencies. The first phase of this plan was implemented in the fourth quarter of 2009 with the remaining phases of the plan substantially completed by the end of the first quarter of 2012.

As of December 27, 2015, the net charge reversed to earnings of $1 thousand represents the current year activity related to the SG&A Restructuring Plan. Total costs related to the plan of $17.9 million have been incurred through December 27, 2015. All terminations for the plan were substantially completed during the fourth quarter of 2014. Termination benefits are planned to be paid one month to 24 months after termination.

Restructuring expense for the years ended December 27, 2015, December 28, 2014, and December 29, 2013 was as follows:



(amounts in thousands)	December 27, 2015			December 28, 2014			December 29, 2013
Profit Enhancement Plan
Severance and other employee-related charges	$	9,387		$	5,181		$	—
Other exit costs	677			101			—
Global Restructuring Plan (including LEAN)
Severance and other employee-related charges	(122		)	976			7,421
Asset impairments	—			172			1,210
Other exit costs	71			231			2,389
SG&A Restructuring Plan
Severance and other employee-related charges	(1		)	(7		)	(222		)
Other exit costs	—			—			68
Total	$	10,012		$	6,654		$	10,866

Restructuring accrual activity for the year ended December 27, 2015 was as follows:



(amounts in thousands)
Fiscal 2015	Accrual at Beginning of Year		Charged to Earnings		Charge Reversed to Earnings			Cash Payments			Exchange Rate Changes			Accrual at December 27, 2015
Profit Enhancement Plan
Severance and other employee-related charges⁽²⁾	$	4,082	$	10,542	$	(1,155	)	$	(4,972	)	$	(355	)	$	8,142
Other exit costs⁽¹⁾	—		677		—			(665		)	—			12
Global Restructuring Plan (including LEAN)
Severance and other employee-related charges⁽²⁾	2,050		93		(215		)	(1,302		)	(169		)	457
Other exit costs⁽¹⁾	15		71		—			(86		)	—			—
SG&A Restructuring Plan
Severance and other employee-related charges⁽²⁾	108		—		(1		)	(45		)	(9		)	53
Total	$	6,255	$	11,383	$	(1,371	)	$	(7,070	)	$	(533	)	$	8,664


⁽¹⁾	During 2015, there was a net charge to earnings of $0.7 million primarily due to legal, outplacement and restructuring agent costs in connection with the restructuring plan.


⁽²⁾	During 2015, there was a severance charge reversed to earnings of $1.4 million primarily due to eliminations of individuals from the plans, replacements of individuals in the plans with other individuals, resignations, and other final accrual adjustments.

Restructuring accrual activity for the year ended December 28, 2014 was as follows:



(amounts in thousands)
Fiscal 2014	Accrual at Beginning of Year		Charged to Earnings		Charge Reversed to Earnings			Cash Payments			Exchange Rate Changes			Accrual at December 28, 2014
Profit Enhancement Plan
Severance and other employee-related charges⁽²⁾	$	—	$	5,233	$	(52	)	$	(770	)	$	(329	)	$	4,082
Other exit costs⁽¹⁾	—		101		—			(101		)	—			—
Global Restructuring Plan (including LEAN)
Severance and other employee-related charges⁽²⁾	7,901		2,917		(1,941		)	(6,434		)	(393		)	2,050
Other exit costs⁽¹⁾	66		231		—			(285		)	3			15
SG&A Restructuring Plan
Severance and other employee-related charges⁽²⁾	208		42		(49		)	(67		)	(26		)	108
Total	$	8,175	$	8,524	$	(2,042	)	$	(7,657	)	$	(745	)	$	6,255


⁽¹⁾	During 2014, there was a net charge to earnings of $0.3 million primarily due to outplacement costs and legal costs in connection with the restructuring plan.


⁽²⁾	During 2014, there was a severance charge reversed to earnings of $2.0 million primarily due to eliminations of individuals from the plans, replacements of individuals in the plans with other individuals, resignations, and other final accrual adjustments.