Restructuring and Other Charges

12 Months Ended

Dec. 28, 2013

Restructuring Costs and Asset Impairment Charges [Abstract]

Cost Savings, Restructuring and Integration Plans

The Company currently has two active cost savings, restructuring and integration plans: (i) the plan related to the implementation of cost savings initiatives focused on overhead cost eliminations including headcount reductions and the potential closure of certain manufacturing facilities (the "2013 Plan"); and (ii) the plan related to the integration of certain assets of National into existing envelope operations (the "National Plan").

2013 Plan

During the first quarter of 2013, the Company began implementing the 2013 Plan, which primarily focused on overhead cost eliminations, including headcount reductions of approximately 400 employees, and the potential closure of certain manufacturing facilities. The Company will substantially complete the 2013 Plan in the first quarter of 2014.

Acquisition Integration Plans

Upon the completion of the acquisition of certain assets of National, the Company developed and began implementing the National Plan. Since the date of acquisition, activities related to the National Plan included the closure and consolidation of a warehouse into the Company's existing envelope operations and the elimination of duplicative headcount. Additionally, at the end of 2013 the Company announced the closure and consolidation of two existing envelope manufacturing facilities into a National manufacturing facility. The Company expects the National Plan to be completed during the 2015 fiscal year.

Upon the completion of the EPG acquisition, the Company developed and implemented its plan to integrate EPG into its existing envelope operations. Since the date of acquisition, activities related to the EPG Plan have included the closure and consolidation of five manufacturing facilities, including the closure of one during the second quarter of 2013, into the Company's existing operations and the elimination of duplicative headcount. The Company has substantially completed the integration of EPG.

2012 Plan

In 2012, the Company announced the closure and consolidations of a print plant and an envelope plant into its existing operations. Additionally, the Company began implementing a cost savings initiative (the "2012 Plan"), which primarily focused on the Company's envelope and print segments and corporate expenses. This initiative focused on the consolidation of office and warehouse space and other overhead cost elimination plans, including headcount reductions. The Company substantially completed the 2012 Plan during the first quarter of 2013.

Residual Plans

The Company currently has certain residual cost savings, restructuring and integration plans (the "Residual Plans"). As a result of these cost savings actions, over the last eight years the Company has closed or consolidated a significant amount of manufacturing facilities and has had a significant number of headcount reductions. The Company does not anticipate any significant future expenses related to the Residual Plans, other than modifications to its current assumptions for lease terminations, multi-employer pension withdrawal liabilities and ongoing expenses related to maintaining restructured assets.

The following tables present the details of the expenses recognized as a result of these plans.

2013 Activity

Restructuring and other charges for the year ended 2013 were as follows (in thousands):



		Employee Separation Costs			Asset Charges Net of Gain on Sale		Equipment Moving Expenses		Lease Termination Expenses			Multi-employer Pension Withdrawal Expenses		Building Clean-up & Other Expenses		Total
Envelope
	2013 Plan	$	232		$	—	$	10	$	215		$	—	$	65	$	522
	2012 Plan	(37		)	118		193		300			—		728		1,302
	Residual Plans	—			—		—		—			107		13		120
	Acquisition Integration Plans	448			1,030		1,274		37			—		743		3,532
Total Envelope		643			1,148		1,477		552			107		1,549		5,476
Print
	2013 Plan	2,688			—		—		104			—		224		3,016
	2012 Plan	(74		)	147		39		11			—		56		179
	Residual Plans	—			—		10		454			346		284		1,094
Total Print		2,614			147		49		569			346		564		4,289
Label and Packaging
	2013 Plan	1,239			—		—		9			—		13		1,261
	2012 Plan	25			—		—		—			—		—		25
	Residual Plans	(4		)	—		—		(135		)	—		—		(139		)
Total Label and Packaging		1,260			—		—		(126		)	—		13		1,147
Corporate
	2013 Plan	1,940			—		—		64			—		64		2,068
	Residual Plans	23			—		—		—			—		97		120
Total Corporate		1,963			—		—		64			—		161		2,188
Total Restructuring and Other Charges		$	6,480		$	1,295	$	1,526	$	1,059		$	453	$	2,287	$	13,100

2012 Activity

Restructuring and other charges for the year ended 2012 were as follows (in thousands):



		Employee Separation Costs			Asset Charges Net of Gain on Sale		Equipment Moving Expenses			Lease Termination Expenses		Multi-employer Pension Withdrawal Expenses			Building Clean-up & Other Expenses		Total
Envelope
	2012 Plan	$	1,483		$	441	$	35		$	319	$	—		$	68	$	2,346
	Residual Plans	(12		)	—		—			13		168			153		322
	Acquisition Integration Plans	1,029			1,199		414			172		—			679		3,493
Total Envelope		2,500			1,640		449			504		168			900		6,161
Print
	2012 Plan	2,241			6,220		572			337		5,400			1,571		16,341
	Residual Plans	532			535		47			156		(486		)	964		1,748
Total Print		2,773			6,755		619			493		4,914			2,535		18,089
Label and Packaging
	2012 Plan	1,288			—		6			—		—			13		1,307
	Residual Plans	364			—		—			162		—			185		711
	Acquisition Integration Plans	—			—		(4		)	—		—			—		(4		)
Total Label and Packaging		1,652			—		2			162		—			198		2,014
Corporate
	2012 Plan	646			—		—			—		—			—		646
	Residual Plans	—			—		—			—		—			190		190
Total Corporate		646			—		—			—		—			190		836
Total Restructuring and Other Charges		$	7,571		$	8,395	$	1,070		$	1,159	$	5,082		$	3,823	$	27,100

2011 Activity

Restructuring and other charges for the year ended 2011 were as follows (in thousands):



		Employee Separation Costs		Asset Charges Net of Gain on Sale		Equipment Moving Expenses		Lease Termination Expenses		Multi-employer Pension Withdrawal Expenses			Building Clean-up & Other Expenses		Total
Envelope
	Residual Plans	$	408	$	—	$	31	$	259	$	(156	)	$	463	$	1,005
	Acquisition Integration Plans	2,091		722		1,822		101		—			520		5,256
Total Envelope		2,499		722		1,853		360		(156		)	983		6,261
Print
	Residual Plans	328		2,088		618		2,017		1,593			2,285		8,929
Total Print		328		2,088		618		2,017		1,593			2,285		8,929
Label and Packaging
	Residual Plans	1,239		33		1		126		—			158		1,557
	Acquisition Integration Plans	39		130		76		6		—			175		426
Total Label and Packaging		1,278		163		77		132		—			333		1,983
Corporate
	Residual Plans	225		—		—		82		—			332		639
Total Corporate		225		—		—		82		—			332		639
Total Restructuring and Other Charges		$	4,330	$	2,973	$	2,548	$	2,591	$	1,437		$	3,933	$	17,812

A summary of the activity related to the restructuring liabilities for all the cost savings, restructuring and integration initiatives were as follows (in thousands):



	Employee Separation Cost			Lease Termination			Pension Withdrawal Liabilities			Building Clean-up, Equipment Moving and Other Expenses			Total
2013 Plan
Balance as of the year ended 2012	$	—		$	—		$	—		$	—		$	—
Accruals, net	6,099			392			—			376			6,867
Payments	(5,262		)	(336		)	—			(376		)	(5,974		)
Balance as of the year ended 2013	$	837		$	56		$	—		$	—		$	893

2012 Plan
Balance as of the year ended 2011	$	—		$	—		$	—		$	—		$	—
Accruals, net	5,658			656			5,400			2,265			13,979
Payments	(4,459		)	(163		)	—			(2,265		)	(6,887		)
Balance as of the year ended 2012	1,199			493			5,400			—			7,092
Accruals, net	(86		)	311			—			1,016			1,241
Payments	(1,113		)	(477		)	—			(1,016		)	(2,606		)
Balance as of the year ended 2013	$	—		$	327		$	5,400		$	—		$	5,727

Residual Plans
Balance as of the year ended 2011	$	1,071		$	3,804		$	22,538		$	—		$	27,413
Accruals, net	884			331			(318		)	1,539			2,436
Payments	(1,828		)	(2,118		)	(2,701		)	(1,539		)	(8,186		)
Balance as of the year ended 2012	127			2,017			19,519			—			21,663
Accruals, net	19			319			453			404			1,195
Payments	(146		)	(1,319		)	(4,817		)	(404		)	(6,686		)
Balance as of the year ended 2013	$	—		$	1,017		$	15,155		$	—		$	16,172

Acquisition Integration Plans
Balance as of the year ended 2011	$	492		$	1,346		$	—		$	—		$	1,838
Accruals, net	1,029			172			—			1,089			2,290
Payments	(1,223		)	(430		)	—			(1,089		)	(2,742		)
Balance as of the year ended 2012	298			1,088			—			—			1,386
Accruals, net	448			37			—			2,017			2,502
Acquisition	—			1,985			—			—			1,985
Payments	(591		)	(607		)	—			(2,017		)	(3,215		)
Balance as of the year ended 2013	$	155		$	2,503		$	—		$	—		$	2,658

Total Restructuring Liability	$	992		$	3,903		$	20,555		$	—		$	25,450