6. Restructuring and Other

For the three months ended September 30, 2018 and 2017, we recorded the following net restructuring and other expenses:

	Three Months Ended
	September 30, 2018
	Employee		Other Restructuring		Total Restructuring				Multi-Employer Pension Plan
	Terminations		Charges		Charges		Other		Charges		Total
Business Services	$	2.7	$	3.6	$	6.3	$	0.4	$	0.4	$	7.1
Marketing Solutions		0.1		—		0.1		—		0.1		0.2
Corporate		—		3.0		3.0		0.7		—		3.7
Total	$	2.8	$	6.6	$	9.4	$	1.1	$	0.5	$	11.0

	Three Months Ended
	September 30, 2017
	Employee		Other Restructuring		Total Restructuring				Multi-Employer Pension Plan
	Terminations		Charges		Charges		Other		Charges		Total
Business Services	$	4.2	$	0.9	$	5.1	$	0.2	$	0.4	$	5.7
Marketing Solutions		1.4		—		1.4		21.3		0.1		22.8
Corporate		5.1		0.2		5.3		—		—		5.3
Total	$	10.7	$	1.1	$	11.8	$	21.5	$	0.5	$	33.8

For the nine months ended September 30, 2018 and 2017, we recorded the following net restructuring and other expenses:

	Nine Months Ended
	September 30, 2018
	Employee		Other Restructuring		Total Restructuring					Multi-Employer Pension Plan
	Terminations		Charges		Charges		Other			Charges		Total
Business Services	$	8.8	$	5.7	$	14.5	$	(4.3	)	$	1.4	$	11.6
Marketing Solutions		1.9		—		1.9		1.5			0.3		3.7
Corporate		0.5		6.3		6.8		0.7			—		7.5
Total	$	11.2	$	12.0	$	23.2	$	(2.1	)	$	1.7	$	22.8

	Nine Months Ended
	September 30, 2017
	Employee		Other Restructuring		Total Restructuring					Multi-Employer Pension Plan
	Terminations		Charges		Charges		Other			Charges		Total
Business Services	$	9.6	$	3.1	$	12.7	$	(0.1	)	$	1.4	$	14.0
Marketing Solutions		2.6		0.3		2.9		21.8			0.3		25.0
Corporate		7.3		0.4		7.7		—			—		7.7
Total	$	19.5	$	3.8	$	23.3	$	21.7		$	1.7	$	46.7

Restructuring and Other

For the three and nine months ended September 30, 2018, we recorded net restructuring charges of $2.8 million and $11.2 million, respectively, for employee termination costs. These charges primarily relate to the reorganization of selling, general and administrative functions across each segment and three announced facility closures in the Business Services segment. We also incurred lease termination and other restructuring charges of $6.6 million and $12.0 million, respectively, for the three and nine months ended September 30, 2018. Additionally, we recorded a $5.4 million net gain on the sale of previously impaired assets in the Business Services segment for the nine months ended September 30, 2018. The majority of these assets were previously impaired in 2015. We also recorded impairment charges related to facility closures of $3.3 million for the nine months ended September 30, 2018.

For the three and nine months ended September 30, 2017, we recorded net restructuring charges of $10.7 million and $19.5 million, respectively, for employee termination costs. These charges primarily related to the reorganization of selling, general and administrative functions across each segment, ceasing our relationship in a joint venture within the Business Services segment and a facility closure in the Marketing Solutions segment. We also incurred lease termination and other restructuring charges of $1.1 million and $3.8 million, respectively, for the three and nine months ended September 30, 2017. Additionally, we recorded net impairment charges of $21.5 million and $21.7 million, respectively, for three and nine months ended September 30, 2017, primarily related to the $21.3 million impairment of goodwill in the Marketing Solutions segment. The remaining impairment charges recorded for the three and nine months ended September 30, 2017, were primarily due to the impairment of equipment associated with the facility closure in the Marketing Solutions segment.

Multi-Employer Pension Plan (MEPP) Charges

For both the three and nine months ended September 30, 2018 and 2017, we recorded charges of $0.5 million and $1.7 million, respectively, for MEPP withdrawal obligations unrelated to facility closures. The total liabilities for the withdrawal obligations associated with our decision to withdraw from all multi-employer pension plans included in Accrued liabilities and other and Other noncurrent liabilities are $5.1 million and $29.6 million, respectively, as of September 30, 2018.

Restructuring Reserve

Restructuring reserves as of December 31, 2017 and September 30, 2018, and changes during the nine months ended September 30, 2018, were as follows:

					Foreign
	December 31,		Restructuring		Exchange and			Cash			September 30,
	2017		Charges		Other			Paid			2018
Employee terminations	$	9.6	$	11.2	$	(0.5	)	$	(14.2	)	$	6.1
MEPP withdrawal obligations related to facility closures		11.0		0.5		—			(1.1	)		10.4
Lease terminations and other		2.9		11.5		1.3			(8.9	)		6.8
Total	$	23.5	$	23.2	$	0.8		$	(24.2	)	$	23.3

The current portion of restructuring reserves of $10.8 million at September 30, 2018 was included in Accrued liabilities and other, while the long-term portion of $12.5 million, primarily related to MEPP withdrawal obligations related to facility closures, employee terminations in litigation, environmental reserves and lease termination costs, was included in Other noncurrent liabilities at September 30, 2018.

We anticipate that payments associated with the employee terminations reflected in the above table will be substantially completed by September 2019, excluding employee terminations in litigation.

Payments on all of our MEPP 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 MEPP 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 our 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 our consolidated financial statements.