In the first quarter of 2012, we incurred special charges, net of $6,482 for costs related to the acquisition of the global industrial adhesives business of Forbo Group and the EIMEA operating segment transformation project as follows:

		13 Weeks Ended
		March 3, 2012
Acquisition and transformation related costs:
	Professional services	$	8,427
	Financing availability costs		4,300
	Foreign currency option contract		841
	Gain on foreign currency forward contracts		(11,625)
	Other related costs		241
Restructuring costs:
	Workforce reduction costs		3,955
	Facility exit costs		343

Special charges, net		$	6,482

Acquisition and transformation related costs include costs related to organization consulting, investment advisory, financial advisory, legal and valuation services necessary to integrate the acquired Forbo Group business into our existing operating segments. We also incurred other costs related to the acquisition of the global industrial adhesives business of Forbo Group including an expense of $4,300 to make a bridge loan available if needed, an expense of $841 related to the purchase of a foreign currency option to hedge a portion of the acquisition purchase price and a gain of $11,625 on the purchase of forward currency contracts to hedge the purchase price of the Forbo Group acquisition after the purchase agreement was signed.

In January 2012, we initiated a facility closure and transfer plan as part of our previously announced EIMEA operating segment transformation project, including the closure of facilities in Wels, Austria and Borgolavezzaro, Italy and the transfer of shared services functions to a single location in Mindelo, Portugal. We expect to incur total restructuring costs of approximately $22,400 related to these actions. The total restructuring costs are estimated to include expenditures of approximately $16,900 primarily for severance and other related charges and non-cash charges of approximately $5,500, primarily related to accelerated depreciation of long-lived assets.

During the first quarter of 2012, we incurred workforce reduction costs of $3,955 and facility exit costs of $343 related to accelerated depreciation. The remaining exit costs will be incurred over several quarters as the measures are implemented, and are estimated to total approximately $13,102 in the remainder of fiscal year 2012 and approximately $5,000 in fiscal year 2013.

For the three months ended March 3, 2012, the activity in accrued compensation associated with the restructuring plan, is as follows:

		Workforce Reduction Costs
Balance at December 3, 2011		$	0
	Restructuring charges		3,955
	Cash payments		(35)
Balance at March 3, 2012		$	3,920

The $3,920 in accrued restructuring costs at March 3, 2012 was included in accrued compensation on our Condensed Consolidated Balance Sheets. The accrued restructuring charges were based primarily on the minimum amounts required to be paid based on government social plans in Europe. Final severance amounts will be determined upon completion of negotiations with the various works councils in the European countries. At the communication date to employees, final termination benefits will be accrued. The restructuring costs are not allocated to our operating segments. See Note 11 to Condensed Consolidated Financial Statements.