Special Charges, Net

As part of our business strategy, the Company incurs amounts related to corporate-level decisions or Board of Director actions. These actions are primarily associated with initiatives attributable to restructuring and realignment of manufacturing operations and management structures as well as the pursuit of certain transaction opportunities when applicable. In addition, the Company evaluates its long-lived assets for impairment whenever events or changes in circumstances including the aforementioned, indicate that the carrying amounts may not be recoverable. These amounts are included in Special charges, net in the Statement of Operations. A summary for each respective period is as follows:



In thousands	Three Months Ended March 30, 2013		Three Months Ended March 31, 2012
Restructuring and plant realignment costs
Internal redesign and restructure of global operations	$	1,543	$	747
Plant realignment costs	96		673
IS support initiative	7		277
Other restructure initiatives	—		50
Total restructuring and plant realignment costs	1,646		1,747
Acquisition and merger related costs
Blackstone acquisition costs	—		361
Total acquisition and merger related costs	—		361
Other special charges
Other charges	158		311
Total other special charges	158		311
Total special charges, net	$	1,804	$	2,419

Restructuring and Plant Realignment Costs

Internal redesign and restructuring of global operations

During 2012, the Company initiated the internal redesign and restructuring of its global operations for the purposes of realigning and repositioning the Company to consolidate the benefits of its global footprint, align resources and capabilities with future growth opportunities and provide for a more efficient structure to serve existing markets. During the three months ended March 30, 2013, the Company incurred $1.5 million associated with this initiative, of which $1.2 million related to professional consulting fees and $0.1 million related to employee separations. Costs related to employee relocation, recruitment and other administrative costs were $0.2 million. During the three months ended March 31, 2012, the Company incurred $0.7 million, which related to professional consulting fees.

Plant Realignment Costs

The Company incurs costs associated with ongoing restructuring initiatives intended to result in lower working capital levels and improve operating performance and profitability. Costs associated with these initiatives include improving manufacturing productivity, reducing headcount, realignment of management structures, reducing corporate costs and rationalizing certain assets, businesses and employee benefit programs. For the three months ended March 30, 2013 and March 31, 2012, the Company incurred costs of $0.1 million and $0.7 million, respectively, associated with plant realignment initiatives primarily in the Americas and Europe regions.

IS Support Initiative

During 2012, the Company launched an initiative to utilize a third-party service provider for its Information Systems support tactical functions, including: service desk; desktop/end-user computing; server administration; network services; data center operations; database and applications development; and maintenance. For the three months ended March 30, 2013 and March 31, 2012, the Company incurred less than $0.01 million and $0.3 million, respectively, associated with this initiative, which consisted primarily of employee separation and severance expenses.

Other Restructuring Initiatives

The Company incurs costs associated with less significant ongoing restructuring initiatives resulting from the continuous evaluation of opportunities to optimize the manufacturing process. During the three months ended March 31, 2012, costs associated with these initiatives were $0.1 million.

The changes in the restructuring reserves were as follows:



In thousands	Three Months Ended March 30, 2013			Three Months Ended March 31, 2012
Beginning balance	$	6,278		$	1,100
Additions	188			1,747
Cash payments	(2,535		)	(1,533		)
Adjustments	(57		)	39
Ending balance	$	3,874		$	1,353

The Company accounts for its restructuring programs in accordance with ASC 712, "Compensation - Non-retirement Postemployment Benefits" ("ASC 712") and anticipates that the substantial majority of the remaining accrued liability will be paid by the end of 2013.

Acquisition and Merger Related Costs

Blackstone Acquisition Costs

As a result of the Merger on January 28, 2011, the Company incurred direct acquisition costs associated with the transaction including investment banking, legal, accounting and other fees for professional services. For the three months ended March 31, 2012, the Company incurred $0.4 million of costs associated with the Merger.

Other Special Charges

Other Charges

Other charges consist primarily of expenses related to the Company’s pursuit of other business opportunities. The Company reviews its business operations on an ongoing basis in light of current and anticipated market conditions and other factors and, from time to time, may undertake certain actions in order to optimize overall business, performance or competitive position. To the extent any such decisions are made, the Company would likely incur costs associated with such actions, which could be material.