5. Restructuring and Other Charges, Net

The Company’s Board of Directors approves all major restructuring programs that involve the discontinuance of significant product lines or the shutdown of significant facilities. From time to time, the Company takes additional restructuring actions, including involuntary terminations that are not part of a major program. The Company accounts for these costs in the period that the individual employees are notified or the liability is incurred. These costs are included in restructuring and other charges in the Company’s consolidated statements of operations.

2013 Actions

On July 30, 2013, the Board of Directors authorized a restructuring program with respect to the Company’s EMEA segment to reduce its European manufacturing footprint, improve organizational and operational efficiency and better align costs with expected revenues in response to changing market conditions. The restructuring program is expected to include a pre-tax charge to earnings totaling approximately $14.7 million, approximately $10.9 million of which is expected to be recorded through fiscal 2014 and the remainder recorded during fiscal 2015. Total expected pre-tax charges increased as of the second quarter of 2014 from $14.0 to $14.7 million due to additional expected severance costs. The total charge will include costs for severance benefits, relocation, site clean-up, professional fees and certain asset write-downs. The total net after-tax charge for the restructuring program is expected to be approximately $10.3 million. The restructuring program is expected to be completed by the end of the fourth quarter of fiscal 2015. Certain aspects of the restructuring program are subject to further analysis and determinations by local management and consultation and negotiation with various works councils. The net after-tax charge incurred in the second quarter and first six months of 2014 was $1.4 million and $1.7 million, respectively.

Other Actions

The Company also periodically initiates other actions which are not part of a major program. In 2013 and 2014, the Company initiated restructuring activities in EMEA to relocate certain manufacturing activities and in EMEA and the Americas to reduce costs through a reduction-in-force. There are no remaining expected costs relating to these actions.

A summary of the pre-tax cost by restructuring program is as follows:

	Second Quarter Ended				Six Months Ended
	June 29, 2014		June 30, 2013		June 29, 2014		June 30, 2013
	(in millions)
Restructuring costs:
2013 Actions	$	2.1	$	—	$	2.5	$	—
Other Actions	0.5		2.0		4.3		4.2
Total restructuring and other charges, net	$	2.6	$	2.0	$	6.8	$	4.2

The Company recorded pre-tax restructuring and other charges, net in its business segments as follows:

	Second Quarter Ended				Six Months Ended
	June 29, 2014		June 30, 2013		June 29, 2014		June 30, 2013
	(in millions)
Americas	$	0.4	$	0.1	$	2.3	$	0.3
EMEA	2.2		1.9		3.7		3.9
Corporate	—		—		0.8		—
Total	$	2.6	$	2.0	$	6.8	$	4.2

Details of the Company’s 2013 European footprint program reserve, which for the six months ended June 29, 2014 relates only to severance, is as follows:

	Six Months Ended
	June 29, 2014
	(in millions)
Balance at December 31, 2013	$	2.0
Net pre-tax restructuring charges	0.4
Utilization and foreign currency impact	(0.3		)
Balance at March 30, 2014	$	2.1
Net pre-tax restructuring charges	2.1
Utilization and foreign currency impact	(1.4		)
Balance at June 29, 2014	$	2.8

The following table summarizes total expected, incurred and remaining pre-tax costs for 2013 European footprint program actions by type, and all attributable to the EMEA reportable segment:

	Severance			Legal and consultancy			Asset write-downs			Facility exit and other			Total
	(in millions)
Expected costs	$	13.0		$	1.3		$	0.2		$	0.2		$	14.7
Costs incurred—2013	(4.1		)	—			—			—			(4.1		)
Costs incurred—first quarter 2014	(0.1		)	—			(0.2		)	(0.1		)	(0.4		)
Costs incurred—secondquarter 2014	(2.0		)	(0.1		)	—			—			(2.1		)
Remaining costs at June 29, 2014	$	6.8		$	1.2		$	—		$	0.1		$	8.1