For the three months ended March 31, 2019 and 2018, we recorded the following net restructuring and other expenses:

	Three Months Ended
	March 31, 2019
	Employee		Other Restructuring		Multi-Employer Pension Plan
	Terminations		Charges		Charges		Other		Total
Business Services	$	7.8	$	4.7	$	0.6	$	0.1	$	13.2
Marketing Solutions		0.1		—		0.1		—		0.2
Corporate		0.2		3.5		—		—		3.7
Total	$	8.1	$	8.2	$	0.7	$	0.1	$	17.1

	Three Months Ended
	March 31, 2018
	Employee		Other Restructuring		Multi-Employer Pension Plan
	Terminations		Charges		Charges		Other			Total
Business Services	$	1.8	$	0.8	$	0.7	$	(4.9	)	$	(1.6	)
Marketing Solutions		1.1		—		0.1		0.3			1.5
Corporate		0.3		0.6		—		—			0.9
Total	$	3.2	$	1.4	$	0.8	$	(4.6	)	$	0.8

For the three months ended March 31, 2019, we recorded net restructuring charges of $8.1 million for employee termination costs. These charges primarily relate to the planned relocation of a printing facility in Shenzhen, China, other announced facility closures in the Business Services segment and the reorganization of selling, general and administrative functions across each segment. Other restructuring charges of $8.2 million are primarily comprised of increased reserves for employee termination litigation, environmental matters and lease terminations. We also recorded multi-employer pension plan (“MEPP”) withdrawal obligation charges of $0.7 million and impairment charges related to facility closures of $0.1 million for the three months ended March 31, 2019.

For the three months ended March 31, 2018, we recorded net restructuring charges of $3.2 million for employee termination costs. These charges primarily related to the reorganization of selling, general and administrative functions across each segment and an announced facility closure in the Business Services segment. We also incurred charges for lease termination and other restructuring of $1.4 million and MEPP withdrawal obligations of $0.8 million for the three months ended March 31, 2018. Additionally, we 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.

Restructuring and MEPP reserves as of December 31, 2018 and March 31, 2019, and changes during the three months ended March 31, 2019, were as follows:

			Restructuring		Foreign
	December 31,		and Other		Exchange and			Cash			March 31,
	2018		Charges		Other			Paid			2019
Employee terminations	$	4.8	$	8.1	$	(1.1	)	$	(2.4	)	$	9.4
MEPP withdrawal obligations		44.2		0.7		—			(1.6	)		43.3
Lease terminations and other		6.2		8.2		0.1			(3.5	)		11.0
Total	$	55.2	$	17.0	$	(1.0	)	$	(7.5	)	$	63.7

The current portion of restructuring reserves of $22.9 million at March 31, 2019 was included in Accrued liabilities and other, while the long-term portion of $40.8 million, primarily related to MEPP withdrawal obligations, employee terminations in litigation and lease termination costs, was included in Other noncurrent liabilities at March 31, 2019. 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 $6.6 million and $36.7 million, respectively, as of March 31, 2019.

We anticipate that payments associated with the employee terminations reflected in the above table will be substantially completed by March 2020, 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.

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.