6. Restructuring

The Company’s Board of Directors approves all major restructuring programs that may 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 liability is incurred. These costs are included in restructuring charges in the Company’s consolidated statements of operations.

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


	Three Months Ended				Nine Months Ended
	September 30,		October 1,		September 30,		October 1,
	2018		2017		2018		2017
	(in millions)
Restructuring costs:
2015 Actions	$	—	$	0.5	$	—	$	2.1
Other Actions		3.4		0.9		3.4		1.5
Total restructuring charges	$	3.4	$	1.4	$	3.4	$	3.6

The Company recorded pre-tax restructuring costs in its business segments as follows:


	Three Months Ended				Nine Months Ended
	September 30,		October 1,		September 30,		October 1,
	2018		2017		2018		2017
	(in millions)
Americas	$	—	$	0.7	$	—	$	2.6
Europe		3.4		0.5		3.4		0.6
APMEA		—		0.2		—		0.4
Total	$	3.4	$	1.4	$	3.4	$	3.6

Other Actions

The Company periodically initiates other actions which are not part of a major program. Total “Other Actions” pre-tax restructuring expense was $3.4 million during the three and nine months ended September 30, 2018. Included in “Other Actions” are European restructuring activities initiated in 2017 and 2018.

In the fourth quarter of 2017, management initiated certain restructuring actions related to reductions in force within the Company’s Europe segment. The restructuring activities primarily included severance benefits. The total pre-tax charges associated with the Europe restructuring activities were initially expected to be approximately $4.1 million with costs being fully incurred in 2017. The company reduced its total pre-tax charges for the program to approximately $3.4 million as of September 30, 2018, primarily related to reduced severance costs. The restructuring reserve associated with these actions is approximately $0.2 million as of September 30, 2018, and relates to severance benefits.

In the third quarter of 2018, management initiated restructuring actions primarily associated with the European headquarters as well as cost savings initiatives at certain European manufacturing facilities. These actions include reductions in force and other related costs within the Company’s Europe segment. The pre-tax charges for the third quarter of 2018 were approximately $4.4 million and primarily included severance benefits. The total restructuring charges associated with the program are estimated to be approximately $5.0 million with costs to be fully incurred within the next 12 months. The restructuring reserve associated with these actions is approximately $3.7 million as of September 30, 2018, and primarily relates to severance benefits.