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Restructuring and Contract Termination Charges, Net
 12 Months Ended
Dec. 28, 2014
Restructuring and Related Activities [Abstract]  
Restructuring and Contract Termination Charges, Net
Restructuring and Contract Termination Charges, Net

The Company's management has approved a series of restructuring actions related to the impact of acquisitions and divestitures, the alignment of its operations with the Company's growth strategy, the integration of its business units and productivity initiatives. The current portion of restructuring and contract termination charges is recorded in accrued restructuring and contract termination charges and the long-term portion of restructuring and contract termination charges is recorded in long-term liabilities. The activities associated with these plans have been reported as restructuring and contract termination charges, net, and are included as a component of operating expenses from continuing operations.

The Company implemented a restructuring plan in the third quarter of fiscal year 2014 consisting of workforce reductions principally intended to realign resources to emphasize growth initiatives (the "Q3 2014 Plan"). The Company implemented restructuring plans in the second and first quarters of fiscal year 2014, the first quarter of fiscal year 2013, and the fourth quarter of fiscal year 2012 consisting of workforce reductions principally intended to focus resources on higher growth end markets (the "Q2 2014 Plan", "Q1 2014 Plan", "Q1 2013 Plan" and "Q4 2012 Plan", respectively). The Company implemented restructuring plans in the fourth and third quarters of fiscal year 2013 consisting of workforce reductions and the closure of excess facility space principally intended to shift certain of the Company's research and development resources into a newly opened Center for Innovation (the "Q4 2013 Plan" and "Q3 2013 Plan", respectively). The Company implemented restructuring plans in the second quarter of fiscal year 2013, and the third, second and first quarters of fiscal year 2012 consisting of workforce reductions and the closure of excess facility space principally intended to shift certain of the Company's operations into a newly established shared service center, as well as realign operations, research and development resources, and production resources as a result of previous acquisitions (the "Q2 2013 Plan", "Q3 2012 Plan", "Q2 2012 Plan" and "Q1 2012 Plan", respectively). All other previous restructuring plans were workforce reductions or the closure of excess facility space principally intended to integrate the Company's businesses in order to realign operations, reduce costs, achieve operational efficiencies and shift resources into geographic regions and end markets that are more consistent with the Company's growth strategy (the "Previous Plans"). The Company also has terminated various contractual commitments in connection with certain disposal activities and has recorded charges, to the extent applicable, for the costs of terminating these contracts before the end of their terms and the costs that will continue to be incurred for the remaining terms without economic benefit to the Company.

The following table summarizes the number of employees reduced, the initial restructuring and contract termination charges by operating segment, and the expected dates payments will be substantially completed for restructuring actions during fiscal years 2014, 2013, and 2012. The Company expects to make payments for the leases of the Previous Plans, of which the terms vary in length, through fiscal year 2022.

 
Workforce Reductions
 
Closure of Excess Facility or Contract Termination Charges
 
Total
 
(Expected) Date Payments Substantially Completed by
 
Headcount Reduction
 
Human Health
 
Environmental Health
 
Human Health
 
Environmental Health
 
 
Severance
 
Excess Facility or Contract Termination
 
(In thousands, except headcount data)
 
 
 
 
Q3 2014 Plan
152
 
$
6,863

 
$
6,188

 
$
—

 
$
—

 
$
13,051

 
Q3 FY2015
 
—
Q2 2014 Plan
22
 
460

 
275

 
—

 
—

 
735

 
Q2 FY2015
 
—
Q1 2014 Plan
17
 
370

 
197

 
—

 
—

 
567

 
Q4 FY2014
 
—
2014 Contract Termination Charges
N/A
 
N/A

 
N/A

 
—

 
1,545

 
1,545

 
N/A
 
Q4 FY2015
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Q4 2013 Plan
73
 
902

 
3,006

 
7,271

 
—

 
11,179

 
Q4 FY2014
 
Q1 FY2019
Q3 2013 Plan
29
 
394

 
—

 
138

 
—

 
532

 
Q1 FY2014
 
Q4 FY2013
Q2 2013 Plan(1)
264
 
9,395

 
8,737

 
522

 
50

 
18,704

 
Q4 FY2014
 
Q3 FY2014
Q1 2013 Plan
62
 
2,340

 
245

 
—

 
—

 
2,585

 
Q3 FY2013
 
—
2013 Contract Termination Charges
N/A
 
N/A

 
N/A

 
—

 
696

 
696

 
N/A
 
Q4 FY2015
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Q4 2012 Plan
54
 
523

 
2,413

 
—

 
—

 
2,936

 
Q1 FY2014
 
—
Q3 2012 Plan(2)
61
 
3,671

 
3,728

 
—

 
—

 
7,399

 
Q3 FY2014
 
—
Q2 2012 Plan(3)
203
 
3,976

 
242

 
—

 
—

 
4,218

 
Q3 FY2014
 
—
Q1 2012 Plan(4)
112
 
5,252

 
388

 
79

 
—

 
5,719

 
Q1 FY2013
 
Q2 FY2012
2012 Contract Termination Charges
N/A
 
N/A

 
N/A

 
$
—

 
$
1,470

 
$
1,470

 
N/A
 
Q4 FY2015
____________________________
(1) 
Subsequent to the initial charge, during fiscal year 2013, the Company recorded an additional $0.6 million pre-tax restructuring charge in the Human Health segment for the Q2 2013 Plan for services that were provided for one-time termination benefits in which the employee was required to render service beyond the legal notification period.
(2)
Local law required some severance for the Q3 2012 Plan to be paid in monthly installments through the fourth quarter of fiscal year 2014.
(3) 
Subsequent to the initial charge, during fiscal years 2013 and 2012, the Company recorded an additional $2.1 million and $3.2 million , respectively, pre-tax restructuring charges in the Human Health segment for the Q2 2012 Plan for services that were provided for one-time termination benefits in which the employee was required to render service beyond the legal notification period.
(4) 
Subsequent to the initial charge, during fiscal year 2012, the Company recorded an additional $0.7 million pre-tax restructuring charge primarily in the Environmental Health segment for the Q1 2012 Plan for services that were provided for one-time termination benefits in which the employee was required to render service beyond the legal notification period.

At December 28, 2014, the Company had $23.8 million recorded for accrued restructuring and contract termination charges, of which $17.1 million was recorded in short-term accrued restructuring and $6.7 million was recorded in long-term liabilities. At December 29, 2013, the Company had $35.5 million recorded for accrued restructuring and contract termination charges, of which $26.4 million was recorded in short-accrued restructuring and $9.1 million was recorded in long-term liabilities. The following table summarizes the Company's restructuring and contract termination accrual balances and related activity by restructuring plan, as well as contract termination, during fiscal years 2014, 2013, and 2012:
 
 
Balance at January 1, 2012
 
2012 Charges and Changes in Estimates, Net
 
2012 Amounts Paid
 
Balance at December 30, 2012
 
2013 Charges and Changes in Estimates, Net
 
2013 Amounts Paid
 
Balance at December 29, 2013
 
2014 Charges and Changes in Estimates, Net
 
2014 Amounts Paid
 
Balance at December 28, 2014
 
(In thousands)
Severance:
Q3 2014 Plan
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
—

 
$
13,051

 
$
(2,992
)
 
$
10,059

Q2 2014 Plan
—

 
—

 
—

 
—

 
—

 
—

 
—

 
735

 
(484
)
 
251

Q1 2014 Plan
—

 
—

 
—

 
—

 
—

 
—

 
—

 
567

 
(475
)
 
92

Q4 2013 Plan(1)
—

 
—

 
—

 
—

 
3,908

 
(1,921
)
 
1,987

 
(121
)
 
(1,541
)
 
325

Q3 2013 Plan
—

 
—

 
—

 
—

 
394

 
(257
)
 
137

 
—

 
(137
)
 
—

Q2 2013 Plan(2)
—

 
—

 
—

 
—

 
18,704

 
(5,954
)
 
12,750

 
(796
)
 
(10,373
)
 
1,581

Q1 2013 Plan(3)
—

 
—

 
—

 
—

 
2,585

 
(2,377
)
 
208

 
(208
)
 
—

 
—

 


 


 


 


 


 


 


 
 
 
 
 


Facility:
Q4 2013 Plan(1)
—

 
—

 
—

 
—

 
7,271

 
(417
)
 
6,854

 
1,055

 
(2,106
)
 
5,803

Q3 2013 Plan
—

 
—

 
—

 
—

 
138

 
(138
)
 
—

 
—

 
—

 
—

Q2 2013 Plan(2)
—

 
—

 
—

 
—

 
572

 
(572
)
 
—

 
184

 
(184
)
 
—

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Previous Plans(4)
20,819

 
23,581

 
(17,249
)
 
27,151

 
(376
)
 
(13,476
)
 
13,299

 
(2,622
)
 
(5,262
)
 
5,415

Restructuring
20,819

 
23,581

 
(17,249
)
 
27,151

 
33,196

 
(25,112
)
 
35,235

 
11,845

 
(23,554
)
 
23,526

Contract Termination
2,067

 
1,470

 
(2,941
)
 
596

 
696

 
(992
)
 
300

 
1,545

 
(1,541
)
 
304

Total Restructuring and Contract Termination
$
22,886

 
$
25,051

 
$
(20,190
)
 
$
27,747

 
$
33,892

 
$
(26,104
)
 
$
35,535

 
$
13,390

 
$
(25,095
)
 
$
23,830

____________________________
(1) 
During fiscal year 2014, the Company recorded a pre-tax restructuring reversal of $0.1 million in the Environmental Health segment related to lower than expected costs associated with the remaining severance payments for the Q4 2013 Plan and recorded an additional pre-tax restructuring charge of $1.1 million in the Human Health segment related to higher than expected costs associated with the closure of the excess facility for the Q4 2013 Plan.
(2) 
During fiscal year 2014, the Company recorded pre-tax restructuring reversals of $0.3 million in the Human Health segment and $0.5 million in the Environmental Health segment related to lower than expected costs associated with the remaining severance payments for the Q2 2013 Plan. In addition during fiscal year 2014, the Company incurred an additional pre-tax restructuring charge of $0.1 million in each of the Human Health and Environmental Health segments related to higher than expected costs associated with the closure of the excess facility space for the Q2 2013 Plan.
(3) 
During fiscal year 2014, the Company recorded a pre-tax restructuring reversal of $0.2 million in the Human Health segment related to lower than expected costs associated with the remaining severance payments for the Q1 2013 Plan.
(4) 
During fiscal year 2014, the Company recognized pre-tax restructuring reversals of $1.6 million in the Human Health segment and $1.1 million in the Environmental Health segment related to lower than expected costs associated with workforce reductions for the previous restructuring plans. During fiscal year 2014, the Company recognized an additional pre-tax restructuring charge of $0.1 million in the Human Health segment related to higher than expected costs associated with the closure of the excess facility space for the previous restructuring plans.