In September 2020, the Company committed to a plan of termination (the “2020 Restructuring Program”) primarily impacting some of the Company’s previously furloughed salaried, full-time and part-time employees. Substantially all of the impacted employees were furloughed as part of the Company’s efforts to reduce operating expenses and adjust cash flows in light of business circumstances associated with the COVID-19 pandemic. Due to the sudden and unforeseeable economic impacts of the pandemic on the Company’s business operations, that were not reasonably foreseeable at the time of the temporary furloughs, the Company transitioned certain park and corporate personnel from a furloughed status to a permanent layoff. As a result, during the three months ended September 30, 2020, the Company recorded approximately $2.5 million in pre-tax restructuring charges primarily related to severance and other termination benefits related to the 2020 Restructuring Program, which is included in severance and other separation costs in the accompanying unaudited condensed consolidated statements of comprehensive (loss) income. Currently, some of the Company’s employees at certain parks remain on furlough. The Company continues to monitor the impact of the COVID-19 pandemic and may adjust its plans accordingly.

Related activity for the three months ended September 30, 2020 related to the 2020 Restructuring Program was as follows:

	2020 Restructuring Program
	(In thousands)
Liability as of June 30, 2020	$	—
Costs incurred		2,468
Payments made		(1,115	)
Liability as of September 30, 2020	$	1,353

The remaining liability as of September 30, 2020 relates to severance and other related costs to be paid as contractually obligated by December 31, 2020 and is included in accrued salaries, wages and benefits in the accompanying unaudited condensed consolidated balance sheet.

The Company continues to be committed to continuous improvement and regularly evaluates operations to ensure it is properly organized for performance and efficiency. As a result, during the three and nine months ended September 30, 2019, the Company recorded approximately $1.2 million and $3.8 million, respectively, in pre-tax charges primarily consisting of severance and other termination benefits related to positions eliminated in 2019, which is included in severance and other separation costs in the accompanying unaudited condensed consolidated statements of comprehensive (loss) income.