Restructuring Charges

3 Months Ended

Sep. 30, 2016

Note 5. Restructuring Charges

2016 Restructuring Program

On February 1, 2016, in connection with the acquisition of KUPI, the Company announced a plan related to the future integration of KUPI and the Company’s operations. The plan focuses on the closure of KUPI’s corporate functions and the consolidation of manufacturing, sales, research and development and distribution functions. The Company estimates that it will incur an aggregate of up to approximately $22.0 million in restructuring charges for actions that have been announced or communicated since the 2016 Restructuring Program began. Of this amount, approximately $13.0 million relates to employee separation costs, approximately $1.0 million relates to contract termination costs and approximately $8.0 million relates to facility closure costs and other actions. The 2016 Restructuring Program is expected to be completed by the end of Fiscal 2019. The expenses associated with the restructuring program included in restructuring expenses during the three months ended September 30, 2016 were as follows:

(In thousands)	Three Months Ended September 30, 2016
Employee separation costs	$	1,157
Facility closure costs	895

Total	$	2,052

A reconciliation of the changes in restructuring liabilities associated with the 2016 Restructuring Program from June 30, 2016 through September 30, 2016 is set forth in the following table:

(In thousands)	Employee Separation Costs			Contract Termination Costs			Facility Closure Costs			Total
Balance at June 30, 2016	$	3,833		$	297		$	—		$	4,130
Restructuring Charges	1,157			—			895			2,052
Payments	(465		)	(55		)	(895		)	(1,415		)

Balance at September 30, 2016	$	4,525		$	242		$	—		$	4,767