Restructuring	9 Months Ended
Mar. 29, 2014
Restructuring Charges [Abstract]
Restructuring [Text Block]	RESTRUCTURING Elan During the second quarter of fiscal 2014, in conjunction with the Elan acquisition and in keeping with optimizing the cost structure of the business moving forward, the Company incurred restructuring charges of $14.3 million related to employee termination benefits for eight employees. In addition, during the third quarter of fiscal 2014, the Company incurred $12.9 million of restructuring charges related to employee termination benefits for approximately 35 employees. As of March 29, 2014, approximately $17.2 million had been paid out. Additional restructuring costs are not expected to be material. The charge for employee termination benefits was included in the restructuring line of the Consolidated Statement of Operations for the three and nine months ended March 29, 2014. During the third quarter of fiscal 2014, the Company announced that it had entered into an agreement with Transition to sell all of the Company's shares of its wholly owned, indirect Irish subsidiary, which had responsibilities for carrying out all development activities associated with ELND005. Upon closing on February 28, 2014, Transition is now solely responsible for all ongoing development activities and costs associated with ELND005. As a result of this sale, the Company determined that the carrying values of certain fixed assets were not fully recoverable. Accordingly, the Company incurred a non-cash impairment charge of $4.1 million in its Specialty Sciences segment in the third quarter of fiscal 2014 to reflect the difference between the carrying value and the estimated fair value of the affected assets. Additionally, the Company incurred $0.7 million of restructuring charges related to employee termination benefits for approximately 10 employees, none of which has been paid out as of March 29, 2014. Additional restructuring costs are not expected to be material. The charges for asset impairment and employee termination benefits were included in the restructuring line of the Consolidated Statement of Operations for the three and nine months ended March 29, 2014. Georgia During the second quarter of fiscal 2014, the Company made the decision to move its diabetes care operations from Alpharetta, Georgia to Allegan, Michigan in order to consolidate operational and administrative functions. As a result of this plan, the Company incurred restructuring costs of approximately $0.5 million and $0.9 million in its Consumer Healthcare segment during the second and third quarters of fiscal 2014, respectively, related to employee termination benefits for approximately 30 employees at its Georgia location. The charge for employee termination benefits was included in the restructuring line of the Consolidated Statement of Operations for the nine months ended March 29, 2014. The Company expects to pay out these termination benefits during the remainder of fiscal 2014. Additional restructuring costs are not expected to be material. Minnesota During the first quarter of fiscal 2014, the Company made the decision to restructure its workforce at its Minnesota location in an effort to consolidate specific global administrative functions. As a result of this plan, the Company incurred restructuring costs of approximately $1.4 million and $0.2 million in its Rx Pharmaceuticals segment during the first and second quarters of fiscal 2014, respectively, related to employee termination benefits for approximately 40 employees at its Minnesota location. As of March 29, 2014, approximately $1.1 million had been paid out. The charge for employee termination benefits was included in the restructuring line of the Consolidated Statement of Operations for the nine months ended March 29, 2014. The Company expects to pay out the remainder of the termination benefits during the remainder of fiscal 2014. Additional restructuring costs are not expected to be material. Velcera In connection with the Velcera acquisition, the Company incurred restructuring costs of $2.9 million in its Consumer Healthcare segment during the fourth quarter of fiscal 2013 related to employee termination benefits for 22 employees. During the first quarter of fiscal 2014, the Company incurred additional restructuring costs of $0.7 million related to employee termination benefits. All termination benefits had been paid as of December 28, 2013. During the third quarter of fiscal 2014, the Company incurred an additional restructuring charge of $0.7 million related to lease termination costs. The charges for employee termination benefits and lease termination were included in the restructuring line of the Consolidated Statement of Operations.

RESTRUCTURING

Elan

During the second quarter of fiscal 2014, in conjunction with the Elan acquisition and in keeping with optimizing the cost structure of the business moving forward, the Company incurred restructuring charges of $14.3 million related to employee termination benefits for eight employees. In addition, during the third quarter of fiscal 2014, the Company incurred $12.9 million of restructuring charges related to employee termination benefits for approximately 35 employees. As of March 29, 2014, approximately $17.2 million had been paid out. Additional restructuring costs are not expected to be material. The charge for employee termination benefits was included in the restructuring line of the Consolidated Statement of Operations for the three and nine months ended March 29, 2014.

During the third quarter of fiscal 2014, the Company announced that it had entered into an agreement with Transition to sell all of the Company's shares of its wholly owned, indirect Irish subsidiary, which had responsibilities for carrying out all development activities associated with ELND005. Upon closing on February 28, 2014, Transition is now solely responsible for all ongoing development activities and costs associated with ELND005. As a result of this sale, the Company determined that the carrying values of certain fixed assets were not fully recoverable. Accordingly, the Company incurred a non-cash impairment charge of $4.1 million in its Specialty Sciences segment in the third quarter of fiscal 2014 to reflect the difference between the carrying value and the estimated fair value of the affected assets. Additionally, the Company incurred $0.7 million of restructuring charges related to employee termination benefits for approximately 10 employees, none of which has been paid out as of March 29, 2014. Additional restructuring costs are not expected to be material. The charges for asset impairment and employee termination benefits were included in the restructuring line of the Consolidated Statement of Operations for the three and nine months ended March 29, 2014.

Georgia

During the second quarter of fiscal 2014, the Company made the decision to move its diabetes care operations from Alpharetta, Georgia to Allegan, Michigan in order to consolidate operational and administrative functions. As a result of this plan, the Company incurred restructuring costs of approximately $0.5 million and $0.9 million in its Consumer Healthcare segment during the second and third quarters of fiscal 2014, respectively, related to employee termination benefits for approximately 30 employees at its Georgia location. The charge for employee termination benefits was included in the restructuring line of the Consolidated Statement of Operations for the nine months ended March 29, 2014. The Company expects to pay out these termination benefits during the remainder of fiscal 2014. Additional restructuring costs are not expected to be material.

Minnesota

During the first quarter of fiscal 2014, the Company made the decision to restructure its workforce at its Minnesota location in an effort to consolidate specific global administrative functions. As a result of this plan, the Company incurred restructuring costs of approximately $1.4 million and $0.2 million in its Rx Pharmaceuticals segment during the first and second quarters of fiscal 2014, respectively, related to employee termination benefits for approximately 40 employees at its Minnesota location. As of March 29, 2014, approximately $1.1 million had been paid out. The charge for employee termination benefits was included in the restructuring line of the Consolidated Statement of Operations for the nine months ended March 29, 2014. The Company expects to pay out the remainder of the termination benefits during the remainder of fiscal 2014. Additional restructuring costs are not expected to be material.

Velcera

In connection with the Velcera acquisition, the Company incurred restructuring costs of $2.9 million in its Consumer Healthcare segment during the fourth quarter of fiscal 2013 related to employee termination benefits for 22 employees. During the first quarter of fiscal 2014, the Company incurred additional restructuring costs of $0.7 million related to employee termination benefits. All termination benefits had been paid as of December 28, 2013. During the third quarter of fiscal 2014, the Company incurred an additional restructuring charge of $0.7 million related to lease termination costs. The charges for employee termination benefits and lease termination were included in the restructuring line of the Consolidated Statement of Operations.