Restructuring:

2014

Subsequent to the JHP Acquisition, we eliminated approximately 15 redundant positions within Par Pharmaceutical and accrued severance and other employee-related costs for those employees affected by the workforce reduction in the first quarter of 2014.

($ amounts in thousands)



Restructuring Activities (JHP)	Initial Charge		Cash Payments		Non-Cash Charge Related to Inventory and/or Intangible Assets		Reversals, Reclass or Transfers		Liabilities at March 31, 2014
Severance and employee benefits to be paid in cash	$	1,146	$	—	$	—	$	—	$	1,146
Total restructuring costs line item	$	1,146	$	0	$	0	$	0	$	1,146

2013

In January 2013, we initiated a restructuring of Strativa, our branded pharmaceuticals division, in anticipation of entering into a settlement agreement and corporate integrity agreement that terminated the U.S. Department of Justice’s ongoing investigation of Strativa’s marketing of Megace^® ES. We reduced our Strativa workforce by approximately 70 people, with the majority of the reductions in the sales force. The remaining Strativa sales force has been reorganized into a single sales team of approximately 60 professionals that focus their marketing efforts principally on Nascobal^® Nasal Spray. In connection with these actions, we incurred expenses for severance and other employee-related costs as well as the termination of certain contracts. There were no remaining liabilities at March 31, 2014 on the condensed consolidated balance sheet.

($ amounts in thousands)



Restructuring Activities (Strativa)	Initial Charge		Cash Payments			Non-Cash Charge Related to Inventory and/or Intangible Assets			Reversals, Reclass or Transfers			Liabilities at March 31, 2014
Severance and employee benefits to be paid in cash	$	1,413	$	(1,409	)	$	—		$	(4	)	$	—
Asset impairments and other	403		—			(403		)	—			—
Total restructuring costs line item	$	1,816	$	(1,409	)	$	(403	)	$	(4	)	$	0