6. Restructuring and Other

For the three months ended March 31, 2018 and 2017, the Company recorded the following net restructuring and other expenses:

	Three Months Ended March 31, 2018
	Employee		Other Restructuring		Total Restructuring					Multi-Employer Pension Plan
	Terminations		Charges		Charges		Other			Charges		Total
Business Services	$	1.8	$	1.0	$	2.8	$	(4.9	)	$	0.5	$	(1.6	)
Marketing Solutions		1.1		—		1.1		0.3			0.1		1.5
Corporate		0.3		0.6		0.9		—			—		0.9
Total	$	3.2	$	1.6	$	4.8	$	(4.6	)	$	0.6	$	0.8

	Three Months Ended March 31, 2017
	Employee		Other Restructuring		Total Restructuring				Multi-Employer Pension Plan
	Terminations		Charges		Charges		Other		Charges		Total
Business Services	$	3.8	$	1.1	$	4.9	$	—	$	0.5	$	5.4
Marketing Solutions		1.1		0.4		1.5		0.5		0.1		2.1
Corporate		1.5		0.1		1.6		—		—		1.6
Total	$	6.4	$	1.6	$	8.0	$	0.5	$	0.6	$	9.1

Restructuring and Other

For the three months ended March 31, 2018, the Company recorded net restructuring charges of $3.2 million for employee termination costs. These charges primarily relate to the reorganization of selling, general and administrative functions across each segment and an announced facility closure in the Business Services segment. The Company also incurred lease termination and other restructuring charges of $1.6 million for the three months ended March 31, 2018. Additionally, the Company recorded a $4.9 million net gain on the sale of previously impaired assets in the Business Services segment. These assets were impaired in 2015.

For the three months ended March 31, 2017, the Company recorded net restructuring charges of $6.4 million for employee termination costs. These charges primarily related to ceasing the Company’s relationship in a joint venture within the Business Services segment, the reorganization of certain operations and one facility closure in the Marketing Solutions segment. The Company also incurred lease termination and other restructuring charges of $1.6 million for the three months ended March 31, 2017 and recorded impairment charges of $0.5 million related to equipment associated with a facility closure in the Marketing Solutions segment.

Multi-Employer Pension Plan (MEPP) Charges

For the three months ended March 31, 2018 and 2017, the Company recorded charges of $0.6 million for MEPP withdrawal obligations unrelated to facility closures. The total liabilities for the withdrawal obligations associated with the Company’s decision to withdraw from all multi-employer pension plans included in accrued liabilities and other noncurrent liabilities are $5.1 million and $31.0 million, respectively, as of March 31, 2018.

Restructuring Reserve

The restructuring reserve as of December 31, 2017 and March 31, 2018, and changes during the three months ended March 31, 2018, were as follows:

					Foreign
	December 31,		Restructuring		Exchange and			Cash			March 31,
	2017		Charges		Other			Paid			2018
Employee terminations	$	9.6	$	3.2	$	(0.1	)	$	(5.1	)	$	7.6
MEPP withdrawal obligations related to facility closures		11.0		0.2		—			(0.4	)		10.8
Lease terminations and other		2.9		1.4		—			(1.4	)		2.9
Total	$	23.5	$	4.8	$	(0.1	)	$	(6.9	)	$	21.3

The current portion of restructuring reserves of $9.1 million at March 31, 2018 was included in accrued liabilities, while the long-term portion of $12.2 million, primarily related to multi-employer pension plan withdrawal obligations related to facility closures, employee terminations in litigation within the Business Services segment and lease termination costs, was included in other noncurrent liabilities at March 31, 2018.

The Company anticipates that payments associated with the employee terminations reflected in the above table will be substantially completed by March 2019, excluding employee terminations in litigation within the Business Services segment.

Payments on all of the Company’s multi-employer pension plan withdrawal obligations are scheduled to be substantially completed by 2034. Changes based on uncertainties in these estimated withdrawal obligations could affect the ultimate charges related to multi-employer pension plan withdrawals.

The restructuring liabilities classified as “lease terminations and other” consisted of lease terminations, other facility closing costs and contract termination costs. Payments on certain of the lease obligations are scheduled to continue until 2020. Market conditions and the Company’s ability to sublease these properties could affect the ultimate charges related to the lease obligations. Any potential recoveries or additional charges could affect amounts reported in the Company’s financial statements.