Restructuring, Asset Impairments and Other, Net

A summary description of the activity included in the “Restructuring, Asset Impairments and Other, Net” caption on the Company's Consolidated Statements of Operations and Comprehensive Income for the quarter and six months ended June 27, 2014 is as follows (in millions):



	Restructuring		Impairment		Other			Total
Quarter ended June 27, 2014
System Solutions Group Voluntary Retirement Program	$	2.3	$	—	$	(1.7	)	$	0.6
KSS facility closure	3.1		—		(1.4		)	1.7
Other	0.5		1.3		—			1.8
Total	$	5.9	$	1.3	$	(3.1	)	$	4.1

Six months ended June 27, 2014
System Solutions Group Voluntary Retirement Program	$	7.3	$	—	$	(4.5	)	$	2.8
KSS facility closure	6.7		—		(1.4		)	5.3
Other	0.5		1.3		—			1.8
Total	$	14.5	$	1.3	$	(5.9	)	$	9.9

The following is a rollforward of the accrued restructuring charges from December 31, 2013 to June 27, 2014 (in millions):



	Balance as of December 31, 2013		Charges		Usage			Balance as of June 27, 2014

Estimated employee separation charges	$	25.2	$	13.6	$	(21.2	)	$	17.6
Estimated costs to exit	1.0		0.9		(1.0		)	0.9
Total	$	26.2	$	14.5	$	(22.2	)	$	18.5

Activity related to the Company’s Restructuring, asset impairments and other, net for programs that had not been completed as of June 27, 2014, is as follows:

System Solutions Group Voluntary Retirement Program

During the fourth quarter of 2013, the Company initiated a voluntary retirement program for employees of certain of its System Solutions Group subsidiaries in Japan (the "Q4 2013 Voluntary Retirement Program"). Approximately 350 employees opted to retire under the Q4 2013 Voluntary Retirement Program of which approximately 340 employees had retired by June 27, 2014. The remaining employees who accepted retirement packages are expected to retire by the end of 2014. For the six months ended June 27, 2014, the Company recognized approximately $7.3 million of employee separation charges related to the Q4 2013 Voluntary Retirement Program. The Company expects to incur an additional $0.2 million in employee separation charges related to this program through the end of 2014.

As part of the Q4 2013 Voluntary Retirement Program, approximately 70 contractor positions were also identified for elimination, of which all had exited by June 27, 2014. During the six months ended June 27, 2014, an additional 40 positions were identified for elimination, as an extension of this program, consisting of 20 employees and 20 contractors, substantially all of which had exited by June 27, 2014.

As a result of the Q4 2013 Voluntary Retirement Program, the Company recognized a pension curtailment benefit associated with the affected employees of $1.7 million and $4.5 million during the quarter and six months ended June 27, 2014, respectively, which is recorded in Restructuring, asset impairments and other, net. As of June 27, 2014, the accrued liability for the Q4 2013 Voluntary Retirement Program associated with employee separation charges was $4.3 million. See Note 6: "Balance Sheet Information" for additional information.

During the quarter ended June 27, 2014, the Company initiated further voluntary retirement activities applicable to an additional 60 to 70 positions, for certain of its System Solutions Group subsidiaries in Japan, consisting of employees and contractors which are expected to be eliminated during the third quarter of 2014.

KSS Facility Closure

On October 6, 2013, the Company announced a plan to close KSS (the "KSS Plan"). Pursuant to the KSS Plan, a majority of the production from KSS was transferred to other of the Company's manufacturing facilities. The KSS Plan includes the elimination of approximately 170 full time and 40 contract employees. During the quarter ended June 27, 2014, the Company recorded approximately $3.0 million of employee separation charges and $0.1 million of exit costs related to the KSS Plan. The Company expects to record additional KSS Plan severance costs and related employee benefit plan expenses of approximately $1.8 million along with other exit costs of approximately $3.0 million to $4.0 million, offset by a pension curtailment gain of approximately $0.6 million through the end of 2014.

As a result of the KSS facility closure, the Company recognized a $1.4 million pension curtailment benefit associated with the affected employees during the quarter and six months ended June 27, 2014, which is recorded in Restructuring, asset impairments and other, net. See Note 6: "Balance Sheet Information" for additional information.

As of June 27, 2014, the accrued liability associated with employee separation charges was $12.7 million for the KSS Plan.