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 indicate that the carrying amounts may not be recoverable. These amounts are included in Special charges, net in the Statements of Comprehensive Income (Loss). A summary for each respective period is as follows:



In thousands	Three Months Ended September 28, 2013		Three Months Ended September 29, 2012			Nine Months Ended September 28, 2013		Nine Months Ended September 29, 2012
Restructuring and plant realignment costs
Internal redesign and restructure of global operations	$	231	$	806		$	2,172	$	8,916
Plant realignment costs	411		942			1,521		1,953
IS support initiative	—		5			25		779
Other restructure initiatives	20		—			63		163
Total restructuring and plant realignment costs	662		1,753			3,781		11,811
Acquisition and merger related costs
Blackstone acquisition costs	38		2			38		452
Fiberweb acquisition costs	6,177		—			6,220		—
Total acquisition and merger related costs	6,215		2			6,258		452
Other special charges
Colombia flood	—		—			—		57
Other charges	216		(23		)	608		584
Total other special charges	216		(23		)	608		641
Total special charges, net	$	7,093	$	1,732		$	10,647	$	12,904

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.

Costs incurred for the respective periods presented consisted of the following:



In thousands	Three Months Ended September 28, 2013		Three Months Ended September 29, 2012		Nine Months Ended September 28, 2013		Nine Months Ended September 29, 2012
Employee separation	$	1	$	75	$	137	$	6,153
Professional consulting fees	95		—		1,497		1,588
Relocation, recruitment and other	135		731		538		1,175
Total	$	231	$	806	$	2,172	$	8,916

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. Costs incurred for the respective periods presented primarily consisted of plant realignment initiatives 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. Costs incurred for the respective periods presented primarily consisted 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 manufacturing facilities and the manufacturing process. Costs associated with these initiatives primarily relate to professional consulting fees.

Amounts accrued for Restructuring and Plant Realignment costs are included in Accounts payable and accrued expenses in the Consolidated Balance Sheets. Changes in the Company's reserves for the respective periods presented were as follows:



In thousands	Nine Months Ended September 28, 2013			Nine Months Ended September 29, 2012
Beginning balance	$	6,278		$	1,100
Additions	1,746			11,811
Cash payments	(6,386		)	(9,210		)
Adjustments	(71		)	(33		)
Ending balance	$	1,567		$	3,668

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. Other expenses included direct financing costs associated with the issuance of the Senior Secured Notes as well as the fee to enter into the ABL Facility, both of which have been capitalized as intangible assets on the Consolidated Balance Sheet as of the date of the Merger.

Fiberweb Acquisition Costs

As a result of the proposed acquisition of Fiberweb anticipated to be completed during the fourth quarter of 2013, the Company has incurred direct acquisition costs associated with the transaction. Costs include investment banking, legal, accounting and other fees for professional services.

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. Other costs may include various corporate-level initiatives.