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 the Company's operations with its 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 consisting of workforce reductions principally intended to focus resources on higher growth end markets (the "Q2 2014 Plan" and "Q1 2014 Plan", respectively). Details of the plans initiated in previous years (“Previous Plans”) are discussed more fully in Note 4 to the audited consolidated financial statements in the 2014 Form 10-K. 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 or contract termination charges by operating segment, and the dates by which payments were substantially completed, or the expected dates by which payments will be substantially completed, for restructuring actions during fiscal year 2014:



		Initial Restructuring or Contract Termination Charges				Total		Date or Expected Date Payments Substantially Completed by
	Headcount Reduction	Human Health		Environmental Health		Total		Date or Expected Date Payments Substantially Completed by
	(In thousands, except headcount data)
Q3 2014 Plan	152	$	7,126	$	5,925	$	13,051	Q3 FY2015
Q2 2014 Plan	22	545		190		735		Q2 FY2015
Q1 2014 Plan	17	370		197		567		Q4 FY2014
2014 Contract Termination Charges	—	—		1,545		1,545		Q4 FY2015

The Company expects to make payments under the Previous Plans for remaining residual lease obligations, with terms varying in length, through fiscal year 2022.

At March 29, 2015, the Company had $19.2 million recorded for accrued restructuring and contract termination charges, of which $13.3 million was recorded in short-term accrued restructuring and contract termination charges and $5.9 million was recorded in long-term liabilities. 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-accrued restructuring and $6.7 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 the three months ended March 29, 2015:



	Balance at December 28, 2014		2015 Amounts Paid			Balance at March 29, 2015
	(In thousands)
Q3 2014 Plan	$	10,059	$	(3,139	)	$	6,920
Q2 2014 Plan	251		(8		)	243
Q1 2014 Plan	92		—			92
Previous Plans	13,124		(1,427		)	11,697
Restructuring	23,526		(4,574		)	18,952
Contract Termination	304		(89		)	215
Total Restructuring and Contract Termination	$	23,830	$	(4,663	)	$	19,167