Restructuring and Other Charges

12 Months Ended

Dec. 31, 2016

Restructuring and Related Activities [Abstract]

Cost Savings, Restructuring and Integration Plans

The Company currently has three active cost savings, restructuring and integration plans, which are 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 "2017 Plan," "2016 Plan" and the "2015 Plan"). Each plan is primarily associated with a specific fiscal year of the planned cost actions.

During 2016, the Company implemented the 2017 Plan and the 2016 Plan and substantially completed the 2015 Plan. The Company is still contemplating additional cost actions that would be associated with the 2017 Plan. During 2015, the Company also completed the plan to integrate certain assets of National into existing envelope operations (the "National Plan") by completing the closure and consolidation of nine manufacturing facilities into existing envelope operations and the opening of two new facilities.

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 several 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 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.

2016 Activity

Restructuring and other charges for the year ended 2016 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
	2017 Plan	$	465		$	—	$	—	$	—	$	—	$	—	$	465
	2016 Plan	442			802		82		35		—		145		1,506
	2015 Plan	13			—		—		—		—		—		13
	Residual Plans	—			—		—		—		54		9		63
	Acquisition Integration Plans	—			146		276		—		—		149		571
Total Envelope		920			948		358		35		54		303		2,618
Print
	2017 Plan	660			—		—		—		—		—		660
	2016 Plan	98			—		—		—		—		—		98
	2015 Plan	(3		)	—		—		—		—		294		291
	Residual Plans	1			—		—		113		759		61		934
	Acquisition Integration Plans	—			—		—		45		—		—		45
Total Print		756			—		—		158		759		355		2,028
Label
	2017 Plan	220			—		—		—		—		—		220
	2016 Plan	124			—		—		—		—		7		131
	2015 Plan	639			—		—		162		—		1,319		2,120
	Asset Impairments	—			2,300		—		—		—		—		2,300
Total Label		983			2,300		—		162		—		1,326		4,771
Corporate
	2017 Plan	655			—		—		—		—		—		655
	2016 Plan	1,889			—		—		—		—		3		1,892
	2015 Plan	(54		)	—		—		—		—		—		(54		)
	Residual Plans	—			—		—		—		—		44		44
Total Corporate		2,490			—		—		—		—		47		2,537
Total Restructuring and Other Charges		$	5,149		$	3,248	$	358	$	355	$	813	$	2,031	$	11,954

2015 Activity

Restructuring and other charges for the year ended 2015 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
	2015 Plan	$	150	$	—	$	—	$	—		$	—	$	—	$	150
	Residual Plans	252		—		—		(22		)	174		65		469
	Acquisition Integration Plans	45		1,895		33		338			—		570		2,881
Total Envelope		447		1,895		33		316			174		635		3,500
Print
	2015 Plan	397		—		—		—			—		—		397
	Residual Plans	65		181		52		163			4,807		1,188		6,456
Total Print		462		181		52		163			4,807		1,188		6,853
Label
	2015 Plan	20		—		139		—			—		200		359
	Residual Plans	127		—		—		—			—		—		127
Total Label		147		—		139		—			—		200		486
Corporate
	2015 Plan	1,552		—		—		—			—		171		1,723
	Residual Plans	—		—		—		—			—		14		14
Total Corporate		1,552		—		—		—			—		185		1,737
Total Restructuring and Other Charges		$	2,608	$	2,076	$	224	$	479		$	4,981	$	2,208	$	12,576

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 Costs			Lease Termination Expenses			Pension Withdrawal Liabilities			Building Clean-up, Equipment Moving and Other Expenses			Total

2017 Plan
Balance as of the year ended 2015	$	—		$	—		$	—		$	—		$	—
Accruals, net	2,000			—			—			—			2,000
Payments	—			—			—			—			—
Balance as of the year ended 2016	$	2,000		$	—		$	—		$	—		$	2,000

2016 Plan
Balance as of the year ended 2015	$	—		$	—		$	—		$	—		$	—
Accruals, net	2,553			35			—			237			2,825
Payments	(1,709		)	(35		)	—			(237		)	(1,981		)
Balance as of the year ended 2016	$	844		$	—		$	—		$	—		$	844

2015 Plan
Balance as of the year ended 2014	$	—		$	—		$	—		$	—		$	—
Accruals, net	2,119			—			—			510			2,629
Payments	(1,843		)	—			—			(510		)	(2,353		)
Balance as of the year ended 2015	276			—			—			—			276
Accruals, net	595			162			—			1,613			2,370
Payments	(624		)	(162		)	—			(1,254		)	(2,040		)
Balance as of the year ended 2016	$	247		$	—		$	—		$	359		$	606

Residual Plans
Balance as of the year ended 2014	$	1,560		$	677		$	18,700		$	—		$	20,937
Accruals, net	444			141			4,981			1,319			6,885
Payments	(2,001		)	(407		)	(3,839		)	(1,319		)	(7,566		)
Balance as of the year ended 2015	3			411			19,842			—			20,256
Accruals, net	1			113			813			114			1,041
Payments	(4		)	(524		)	(3,173		)	(114		)	(3,815		)
Balance as of the year ended 2016	$	—		$	—		$	17,482		$	—		$	17,482

Acquisition Integration Plans
Balance as of the year ended 2014	$	77		$	1,136		$	—		$	—		$	1,213
Accruals, net	45			338			—			603			986
Payments	(122		)	(1,082		)	—			(603		)	(1,807		)
Balance as of the year ended 2015	—			392			—			—			392
Accruals, net	—			45			—			425			470
Payments	—			(437		)	—			(425		)	(862		)
Balance as of the year ended 2016	$	—		$	—		$	—		$	—		$	—

Total Restructuring Liability	$	3,091		$	—		$	17,482		$	359		$	20,932

The total restructuring liability was $20.9 million, of which $5.5 million is included in other current liabilities, and $15.4 million is included in other liabilities.