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 Consolidated Statements of Comprehensive Income (Loss).

A summary for each respective period is as follows:



In thousands	Three Months Ended March 29, 2014		Three Months Ended March 30, 2013
Restructuring and plant realignment costs:
Internal redesign and restructure of global operations	$	240	$	1,543
Plant realignment costs	2,905		96
IS support initiative	—		7
Total restructuring and plant realignment costs	3,145		1,646
Acquisition and integration costs:
Fiberweb costs	3,034		—
Total acquisition and merger related costs	3,034		—
Other special charges:
Other charges	2,532		158
Total	$	8,711	$	1,804

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 March 29, 2014		Three Months Ended March 30, 2013
Employee separation	$	7	$	86
Professional consulting fees	—		1,255
Relocation, recruitment and other	233		202
Total	$	240	$	1,543

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 current period primarily relate to costs incurred in association with our acquisition of Fiberweb. Amounts in the prior period primarily consist 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. Cost incurred for the respective periods presented primarily consisted of employee separation and severance expenses.

Restructuring Reserve

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



In thousands	Three Months Ended March 29, 2014			Three Months Ended March 30, 2013
Beginning balance	$	8,460		$	6,278
Additions	2,912			188
Cash payments	(5,385		)	(2,535		)
Adjustments	(123		)	(57		)
Ending balance	$	5,864		$	3,874

The Company accounts for its restructuring programs in accordance with ASC 712, "Compensation - Non-retirement Postemployment Benefits" ("ASC 712") and ASC 420, "Exit of Disposal Cost Obligations" ("ASC 420"). Programs in existence prior to the acquisition of Fiberweb are substantially complete with any accrued liability remaining at December 28, 2013 expected to be paid during the first half of 2014. As a result of the acquisition of Fiberweb, the Company has initiated several restructuring programs to integrate and optimize the combined footprint. Total projected costs for these programs are expected to range between $16.0 million and $23.0 million and continue throughout 2014. Cost incurred since the Acquisition Date totaled $8.8 million.

Acquisition and Integration Costs

Fiberweb Costs

In association with the Fiberweb Acquisition, the Company has launched several initiatives focused on the integration of Fiberweb into the existing operations and underlying processes of the Company. As a result, the Company incurred costs directly associated with these activities which include 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.