Restructuring (Notes)

9 Months Ended

Mar. 30, 2014

Restructuring and Related Activities [Abstract]

During the second quarter of fiscal 2014, the Company initiated a restructuring plan designed to streamline business operations and reduce operating expenses. The restructuring actions include a reduction in workforce of approximately 15%, the consolidation of certain engineering facilities, and the closure of the Company's Bolton, Massachusetts facility. All restructuring actions impacted the Connectivity segment. During the three months ended March 30, 2014, the Company recorded an additional charge of approximately $0.4 million related to retention bonuses and a change in estimate. The Company expects to incur additional restructuring costs of approximately $0.3 million related to retention bonuses in the fourth quarter of fiscal 2014. The expected completion date of the restructuring plan is at the end of fiscal 2014. A summary of the restructuring and other related charges, the balance of which is included within Accrued and Other Current Liabilities on the Company's Condensed Consolidated Balance Sheets, consisted of the following:



	One-time employee termination benefits			Contract termination costs		Total
	(in thousands)
Balance at July 1, 2013	$	—		$	—	$	—
Charges	7,292			574		7,866
Payments	(2,467		)	—		(2,467		)
Balance at March 30, 2014	$	4,825		$	574	$	5,399

A summary of restructuring costs, by functional line item in the condensed consolidated statements of operations is as follows:



	Three Months Ended March 30, 2014		Nine Months Ended March 30, 2014
	(in thousands)
Cost of goods sold	$	2	$	279
Engineering and development	230		5,489
Selling and marketing	90		758
General and administrative	94		1,340
	$	416	$	7,866

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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