For the year ended December 31, 2019, we recorded the following net restructuring, impairment and other charges:

	Employee Terminations		Other Restructuring Charges		Impairment and Other		Multi-Employer Pension Plan Charges		Total
Business Services	$	20.2	$	7.4	$	93.5	$	2.5	$	123.6
Marketing Solutions		0.5		0.1		—		0.4		1.0
Corporate		1.6		9.1		—		—		10.7
Total	$	22.3	$	16.6	$	93.5	$	2.9	$	135.3

For the year ended December 31, 2019, we recorded net restructuring charges of $22.3 million for employee termination costs. These charges primarily relate to the 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 $16.6 million for the year ended December 31, 2019 are primarily comprised of environmental matters, lease terminations and other.

For the year ended December 31, 2019, we recorded a non-cash charge of $98.5 million to recognize the impairment of goodwill in the logistics reporting unit within the Business Services segment. The goodwill impairment charge resulted from reductions in the estimated fair value for this reporting unit based on lower expectations for future revenue, profitability and cash flows as compared to the expectations of the October 31, 2018 annual goodwill impairment test. The lower expectations for logistics were driven by reduced demand for third party logistics services along with price pressure caused by excess capacity in the industry. The goodwill impairment charge was 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.

Additionally, we recorded a $5.7 million net gain on the sale of restructured facilities and equipment. For the year ended December 31, 2019, we also recorded charges of $2.9 million for multi-employer pension plan (“MEPP”) withdrawal obligations.

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

	Employee Terminations		Other Restructuring Charges		Impairment and Other		Multi-Employer Pension Plan Charges		Total
Business Services	$	10.1	$	8.3	$	4.8	$	2.6	$	25.8
Marketing Solutions		2.0		—		1.5		0.4		3.9
Corporate		0.8		7.6		0.7		—		9.1
Total	$	12.9	$	15.9	$	7.0	$	3.0	$	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 facility closures in the Business Services segment. We also incurred lease termination and other restructuring charges of $15.9 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 also recorded charges of $3.0 million for MEPP withdrawal obligations.

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

	Employee Terminations		Other Restructuring Charges		Impairment and Other		Multi-Employer Pension Plan Charges		Total
Business Services	$	12.1	$	3.0	$	0.1	$	2.6	$	17.8
Marketing Solutions		2.7		0.3		21.9		0.4		25.3
Corporate		8.7		0.8		0.4		—		9.9
Total	$	23.5	$	4.1	$	22.4	$	3.0	$	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 $4.1 million for the year ended December 31, 2017.

Additionally in the year ended December 31, 2017, we recorded net impairment charges of $22.4 million, 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 sales, 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 also recorded charges of $3.0 million for MEPP withdrawal obligations.

The restructuring reserve as of December 31, 2019 and 2018, and changes during the year ended December 31, 2019, were as follows:

	December 31, 2018		Restructuring and Other Charges		Foreign Exchange and Other			Cash Paid			December 31, 2019
Employee terminations	$	4.8	$	22.3	$	(1.8	)	$	(21.9	)	$	3.4
MEPP withdrawal obligations		44.2		2.9		—			(6.5	)		40.6
Other		6.2		16.6		—			(14.2	)		8.6
Total	$	55.2	$	41.8	$	(1.8	)	$	(42.6	)	$	52.6

The current portion of restructuring reserves of $14.8 million at December 31, 2019 was included in Accrued liabilities and other, while the long-term portion of $37.8 million, primarily related to MEPP withdrawal obligations, employee terminations in litigation, environmental reserves and lease termination costs, was included in Other noncurrent liabilities at December 31, 2019. The 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 $34.0 million, respectively, as of December 31, 2019. See Note 9, Retirement Plans, for further discussion of MEPPs.

We anticipate that payments associated with the employee terminations reflected in the above table will be substantially completed by December 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. See Note 9, Retirement Plans, for further discussion on MEPPs.

The restructuring liabilities classified as “other” consisted of reserves for employee terminations in litigation, environmental matters and lease liabilities related to restructured facilities. Any potential recoveries or additional charges could affect amounts reported in our consolidated financial statements.

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 and Other 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		47.9		2.9		—			(6.6	)		44.2
Other		2.9		15.9		2.4			(15.0	)		6.2
Total	$	60.4	$	31.7	$	0.9		$	(37.8	)	$	55.2

The current portion of restructuring reserves of $14.2 million at December 31, 2018 was included in Accrued liabilities and other, while the long-term portion of $41.0 million, primarily related to MEPP withdrawal obligations, employee terminations in litigation and lease termination costs, was included in Other noncurrent liabilities at December 31, 2018. The 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 $37.6 million, respectively, as of December 31, 2018. See Note 9, Retirement Plans, for further discussion of MEPPs.

Payments associated with the employee terminations reflected in the above table were substantially completed by December 2019, excluding employee terminations in litigation within the Business Services segment.