2022 Restructuring Plan. During 2022, we relocated our corporate headquarters from Foothill Ranch, California (“Foothill Ranch”) to Franklin, Tennessee (“Franklin”). In conjunction with the relocation, we initiated a restructuring plan during the quarter ended December 31, 2022, which consisted primarily of employee retention benefits aimed at incentivizing Foothill Ranch employees to assist with the buildout of the new corporate function in Franklin (“2022 Restructuring Plan”). As of June 30, 2023, the total amount expected to be incurred in connection with the 2022 Restructuring Plan is approximately $6.0 million. Through June 30, 2023, we incurred total restructuring costs of $4.7 million related to the 2022 Restructuring Plan, which consisted of employee-related costs and office rent within Restructuring costs in our Statements of Consolidated Income (Loss). We intend to be substantially complete with the 2022 Restructuring Plan by December 31, 2023.

The following table summarizes activity relating to restructuring plan liabilities (in millions of dollars):


BALANCE, December 31, 2022	$	1.7
Restructuring costs		1.4
Costs paid or otherwise settled		(1.2	)
BALANCE, March 31, 2023		1.9
Restructuring costs		1.2
Costs paid or otherwise settled		(1.0	)
BALANCE, June 30, 2023	$	2.1