Restructuring

In the first quarter of 2018, the Company began implementing restructuring actions to address the closure and/or relocation of three of its manufacturing facilities. In addition, the Company is still in the process of completing restructuring actions under other plans.

The following table is a summary of restructuring costs associated with these plans:




	Estimated Costs to Implement			Year ended September 29, 2018
Q1 FY18 Plan:	(In thousands)
Severance costs (approximately 2,900 employees)	$	27,700		$	26,425
Other exit costs (recognized as incurred)	7,300			4,984
Total	35,000			31,409
Severance reimbursement	(10,000		)	(10,000		)
Total - Q1 FY18 Plan	$	25,000		21,409

Other plans				7,737
Total - all plans				$	29,146

Q1 FY18 Plan

Actions under the Q1 FY18 plan began in the first quarter of 2018 and are expected to occur through calendar 2019. Cash payments of severance and other costs began in the second quarter of 2018 and are expected to occur through the end of calendar 2019. In connection with this plan, the Company entered into a contractual agreement with a third party pursuant to which up to $10 million of severance and retention costs incurred by the Company will be reimbursed. The Company recorded this amount as a reduction of restructuring costs in the second quarter of 2018 and, as of September 29, 2018, $8 million was included in accounts receivable on the consolidated balance sheets. Costs incurred for other exit costs consist primarily of costs to maintain vacant facilities that are owned and contract termination costs.

Other plans

Costs incurred in connection with other plans include severance costs of $3.2 million and other exit costs of $4.5 million, consisting primarily of a change in estimate for a certain environmental remediation matter and asset impairment charges.

All Plans

Of the $29.1 million of restructuring costs recorded during the year ended September 29, 2018, $12.2 million is attributable to the Company's IMS segment and $16.9 million is attributable to the Company's CPS segment. As of September 29, 2018, $24.2 million of restructuring costs (exclusive of environmental remediation liabilities) have been accrued and recorded in accrued liabilities on the consolidated balance sheets.

In addition to costs expected to be incurred under the Q1 FY18 plan, the Company expects to incur restructuring costs in future periods primarily for vacant facilities and former sites for which the Company is or may be responsible for environmental remediation.