For the three months ended June 30, 2020 and 2019, we recorded the following net restructuring, impairment and other expenses:

	Three Months Ended
	June 30, 2020
	Employee		Other Restructuring		Multi-Employer Pension Plan		Impairment and
	Terminations		Charges		Charges		Other		Total
Business Services	$	6.6	$	1.7	$	1.1	$	0.4	$	9.8
Marketing Solutions		1.6		0.5		0.1		—		2.2
Corporate		4.8		11.7		—		—		16.5
Total	$	13.0	$	13.9	$	1.2	$	0.4	$	28.5

	Three Months Ended
	June 30, 2019
	Employee		Other Restructuring		Multi-Employer Pension Plan
	Terminations		Charges		Charges		Total
Business Services	$	10.2	$	3.0	$	0.6	$	13.8
Marketing Solutions		0.3		0.1		0.1		0.5
Corporate		0.3		1.4		—		1.7
Total	$	10.8	$	4.5	$	0.7	$	16.0

For the six months ended June 30, 2020 and 2019, we recorded the following net restructuring, impairment and other expenses:

	Six Months Ended
	June 30, 2020
	Employee		Other Restructuring		Multi-Employer Pension Plan		Impairment and
	Terminations		Charges		Charges		Other		Total
Business Services	$	12.4	$	2.8	$	1.7	$	19.3	$	36.2
Marketing Solutions		2.0		0.5		0.2		—		2.7
Corporate		6.7		14.8		—		—		21.5
Total	$	21.1	$	18.1	$	1.9	$	19.3	$	60.4

	Six Months Ended
	June 30, 2019
	Employee		Other Restructuring		Multi-Employer Pension Plan		Impairment and
	Terminations		Charges		Charges		Other		Total
Business Services	$	18.0	$	7.7	$	1.2	$	0.1	$	27.0
Marketing Solutions		0.4		0.1		0.2		—		0.7
Corporate		0.5		4.9		—		—		5.4
Total	$	18.9	$	12.7	$	1.4	$	0.1	$	33.1

For the three and six months ended June 30, 2020, we recorded net restructuring charges of $13.0 million and $21.1 million, respectively, for employee termination costs. These charges primarily relate to the closure of the Chilean operations, other announced facility closures and the reorganization of selling, general and administrative functions across each segment. We also incurred $13.9 million and $18.1 million of other restructuring charges, primarily consulting charges, and $1.2 million and $1.9 million of multi-employer pension plan (“MEPP”) withdrawal obligation charges during the three and six months ended June 30, 2020, respectively.

During the first quarter of 2020, we recorded a non-cash charge of $20.6 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 2019 annual goodwill impairment test. Although the logistics reporting unit reported increases in both net sales and income from operations in the first quarter of 2020, the lower future expectations were driven by expected reduced demand in the near term due to the COVID-19 pandemic. The goodwill impairment charge was determined using Level 3 inputs, including discounted cash flow analysis and comparable marketplace fair value data. The discounted cash flow analysis assumes a modest recovery in the logistics reporting unit in the third and fourth quarters of 2020. If the severity and duration of the impacts of the pandemic exceed our current expectations, additional impairment charges could be recorded. In addition, we recorded a net loss of $0.2 million and a net gain of $1.5 million on the sale of restructured facilities for the three and six months ended June 30, 2020.

For the three and six months ended June 30, 2019, we recorded net restructuring charges of $10.8 million and $18.9 million for employee termination costs. These charges primarily related to the planned relocation of a printing facility in Shenzhen, China, other facility closures in the Business Services segment and the reorganization of selling, general and administrative functions across each segment. We also incurred other restructuring charges of $4.5 million and $12.7 million and MEPP withdrawal obligation charges of $0.7 million and $1.4 million for the three and six months ended June 30, 2019.

Restructuring and MEPP reserves as of December 31, 2019 and June 30, 2020, and changes during the six months ended June 30, 2020, were as follows:

			Restructuring		Foreign
	December 31,		and Other		Exchange and			Cash			June 30,
	2019		Charges		Other			Paid			2020
Employee terminations	$	3.4	$	21.1	$	—		$	(13.5	)	$	11.0
MEPP withdrawal obligations		40.6		1.9		—			(3.2	)		39.3
Other		8.6		18.1		(1.1	)		(17.8	)		7.8
Total	$	52.6	$	41.1	$	(1.1	)	$	(34.5	)	$	58.1

The current portion of restructuring reserves of $22.6 million at June 30, 2020 was included in Accrued liabilities and other, while the long-term portion of $35.5 million, related to MEPP withdrawal obligations, employee terminations in litigation and other, was included in Other noncurrent liabilities at June 30, 2020. The liabilities for the withdrawal obligations associated with our previous decision to withdraw from all MEPPs included in Accrued liabilities and other and Other noncurrent liabilities are $7.1 million and $32.2 million, respectively, as of June 30, 2020.

We anticipate that payments associated with the employee terminations reflected in the above table will be fully completed by June 2021, 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 “other” primarily consisted of reserves for employee termination litigation and environmental matters. Any potential recoveries or additional charges could affect amounts reported in our consolidated financial statements.