For the year ended December 31, 2018, we recorded the following net restructuring, impairment and other charges:

	Employee Terminations		Other Restructuring Charges		Total Restructuring Charges		Impairment and Other		Multi-Employer Pension Plan Charges		Total
Business Services	$	10.1	$	9.0	$	19.1	$	4.8	$	1.9	$	25.8
Marketing Solutions		2.0		—		2.0		1.5		0.4		3.9
Corporate		0.8		7.6		8.4		0.7		—		9.1
Total	$	12.9	$	16.6	$	29.5	$	7.0	$	2.3	$	38.8

For the year ended December 31, 2018, we recorded net restructuring charges of $12.9 million for employee termination costs. These charges primarily related to the reorganization of selling, general and administrative functions across each segment and four announced facility closures in the Business Services segment. We also incurred lease termination and other restructuring charges of $16.6 million for the year ended December 31, 2018. For the year ended December 31, 2018, we recorded impairment charges of $13.7 million related to long-lived assets which were written down to their implied fair value of zero, primarily due to facility closures. Additionally, we recorded a $6.7 million net gain on the sale of previously impaired assets in the Business Services segment for the year ended December 31, 2018. The majority of these assets were previously impaired in 2015.

For the year ended December 31, 2018, we recorded charges of $2.3 million for MEPP withdrawal obligations unrelated to facility closures. We made contributions of $5.1 million to these plans during the year ended December 31, 2018. The total liabilities for the withdrawal obligations associated with our decision to withdraw from all MEPPs included in Accrued liabilities and other and Other noncurrent liabilities are $5.1 million and $28.9 million, respectively, as of December 31, 2018. See Note 10, Retirement Plans, for further discussion of MEPPs.

Our MEPP withdrawal liabilities could be affected by the financial stability of other employers participating in the plans and any decisions by those employers to withdraw from the plans in the future. While it is not possible to quantify the potential impact of future events or circumstances, reductions in other employers’ participation in MEPPs, including certain plans from which we have previously withdrawn, could have a material impact on our previously estimated withdrawal liabilities, consolidated results of operations, financial position or cash flows.

For the year ended December 31, 2017, we recorded the following net restructuring, impairment and other charges:

	Employee Terminations		Other Restructuring Charges		Total Restructuring Charges		Impairment and Other		MEPP Charges		Total
Business Services	$	12.1	$	3.7	$	15.8	$	0.1	$	1.9	$	17.8
Marketing Solutions		2.7		0.3		3.0		21.9		0.4		25.3
Corporate		8.7		0.8		9.5		0.4		—		9.9
Total	$	23.5	$	4.8	$	28.3	$	22.4	$	2.3	$	53.0

For the year ended December 31, 2017, we recorded net restructuring charges of $23.5 million 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 $4.8 million for the year ended December 31, 2017.

Additionally in the year ended December 31, 2017, we recorded net impairment charges of $22.4, primarily related to the $21.3 million impairment of goodwill within the Marketing Solutions segment. The goodwill impairment charge was due to a major client beginning to transition their business away during the fourth quarter of 2017, as well as declines in sales with other existing clients which resulted in lower expectations of future revenues, profitability and cash flows. The goodwill impairment charges were determined using Level 3 inputs, including comparable marketplace fair value data and a discontinued cash flow analysis. The remaining impairment charges recorded for the year ended December 31, 2017, were primarily due to the impairment of equipment and software associated with the facility closure in the Marketing Solutions segment.

For the year ended December 31, 2017, we recorded charges of $2.3 million for MEPP withdrawal obligations unrelated to facility closures. We made contributions of $5.1 million to these plans during the year ended December 31, 2017. The total liabilities for the withdrawal obligations associated with our decision to withdraw from all MEPPs included in Accrued liabilities and other and Other noncurrent liabilities are $5.1 million and $31.7 million, respectively, as of December 31, 2017. See Note 10, Retirement Plans, for further discussion of MEPPs.

For the year ended December 31, 2016, we recorded the following net restructuring, impairment and other charges:

	Employee Terminations		Other Restructuring Charges		Total Restructuring Charges		Impairment and Other		MEPP Charges		Total
Business Services	$	11.1	$	3.4	$	14.5	$	384.5	$	1.9	$	400.9
Marketing Solutions		1.7		—		1.7		170.9		0.4		173.0
Corporate		9.1		0.1		9.2		1.2		—		10.4
Total	$	21.9	$	3.5	$	25.4	$	556.6	$	2.3	$	584.3

For the year ended December 31, 2016, we recorded net restructuring charges of $21.9 million for employee termination costs. These charges primarily related to the reorganization of certain corporate administrative functions and operations and two facility closures in the Business Services segment. We also incurred lease termination and other restructuring charges of $3.5 million for the year ended December 31, 2016.

Additionally, in the year ended December 31, 2016, we recorded net impairment charges of $556.6, primarily related to the $527.8 million impairment of goodwill in both the Business Services and Marketing Solutions segments. The goodwill impairment charges were due to the continued declines in sales, primarily due to decreased volume, which resulted in a reduction in the estimated fair value of the reporting units based on lower expectations of future revenue, profitability and cash flows. The goodwill impairment charges were determined using the Level 3 inputs, including discounted cash flow analysis, comparable marketplace fair value data and management’s assumptions in valuing the significant tangible and intangible assets. The remaining charges for the year ended December 31, 2016, included a $29.7 million impairment charge for certain acquired client relationship intangible assets in both the Business Services and Marketing Solutions segments and $0.9 million of net gains on the sale of previously impaired assets. The impairment of the client relationship intangible assets resulted from lower expectations of future revenue to be derived from those relationships and was determined using Level 3 inputs and estimated based on cash flow analyses, which included management’s assumptions related to future revenues and profitability.

For the year ended December 31, 2016, we recorded $2.3 million for MEPP withdrawal obligations unrelated to facility closures.

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

	December 31, 2017		Restructuring Charges		Foreign Exchange and Other			Cash Paid			December 31, 2018
Employee terminations	$	9.6	$	12.9	$	(1.5	)	$	(16.2	)	$	4.8
MEPP withdrawal obligations		11.0		0.7		—			(1.5	)		10.2
Lease terminations and other		2.9		15.9		2.4			(15.0	)		6.2
Total	$	23.5	$	29.5	$	0.9		$	(32.7	)	$	21.2

The current portion of restructuring reserves of $9.1 million at December 31, 2018 was included in Accrued liabilities and other, while the long-term portion of $12.1 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 December 31, 2018.

We anticipate that payments associated with the employee terminations reflected in the above table will be substantially completed by December 2019, excluding employee terminations in litigation within the Business Services segment.

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. See Note 10, Retirement Plans, for further discussion on MEPPs.

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.

The restructuring reserve as of December 31, 2017 and 2016, and changes during the year ended December 31, 2017, were as follows:

	December 31, 2016		Restructuring Charges		Foreign Exchange and Other		Cash Paid			December 31, 2017
Employee terminations	$	7.6	$	23.5	$	0.1	$	(21.6	)	$	9.6
MEPP withdrawal obligations		11.8		0.7		—		(1.5	)		11.0
Lease terminations and other		1.6		4.1		1.0		(3.8	)		2.9
Total	$	21.0	$	28.3	$	1.1	$	(26.9	)	$	23.5

The current portion of restructuring reserves of $10.7 million at December 31, 2017 was included in Accrued liabilities and other, while the long-term portion of $12.8 million, primarily related to MEPP withdrawal obligations related to facility closures, employee terminations in litigation and lease termination costs, was included in Other noncurrent liabilities at December 31, 2017.

Payments associated with the employee terminations reflected in the above table were substantially completed by December 2018, excluding employee terminations in litigation within the Business Services segment.