Special Charges

The special charges line item on the Consolidated Statement of Operations is comprised of the following and is described below:



	Three Months Ended September 30,				Nine Months Ended September 30,
	2011		2010		2011		2010
Merger costs	$	2,150	$	—	$	2,150	$	—
Gores and Glendon fees	400		176		1,056		625
Corporate development costs	—		297		817		906
Debt agreement costs	—		847		451		1,662
Employment claim settlements	—		—		—		493
Fees related to the Refinancing	$	—	$	30	$	—	$	192
	$	2,550	$	1,350	$	4,474	$	3,878

Merger costs include transactional costs related to the Merger that closed on October 21, 2011 (See Note 16 - Subsequent Events). Corporate development costs include professional fees related to the evaluation of potential business development activity including acquisitions, mergers and dispositions. Gores and Glendon fees are related to professional services rendered by various members of Gores and Glendon to us in the areas of operational improvement, tax, finance, transactions, accounting, legal and insurance/risk management. Debt agreement costs include professional fees incurred by us in connection with negotiations with our lenders to amend the debt leverage covenants in our Securities Purchase Agreement and Credit Agreement (see Note 7 - Debt). Employment claim settlements were related to employee terminations that occurred prior to 2008. Fees related to the Refinancing for 2010 were tax-consulting costs related to the finalization of the income tax treatment of the Refinancing. As of September 30, 2011, liabilities related to special charges of $30 and $463 were included in accrued expense and other liabilities and amounts payable to related parties, respectively.