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

	Three Months Ended
	September 30, 2020
	Employee		Other Restructuring		Multi-Employer Pension Plan		Impairment and
	Terminations		Charges		Charges		Other		Total
Business Services	$	4.6	$	2.2	$	0.1	$	0.1	$	7.0
Marketing Solutions		2.2		1.3		0.1		1.1		4.7
Corporate		2.2		3.2		37.1		—		42.5
Total	$	9.0	$	6.7	$	37.3	$	1.2	$	54.2

	Three Months Ended
	September 30, 2019
	Employee			Other Restructuring			Multi-Employer Pension Plan		Impairment and
	Terminations			Charges			Charges		Other			Total
Business Services	$	(0.4	)	$	(0.7	)	$	0.7	$	(4.7	)	$	(5.1	)
Marketing Solutions		(0.1	)		0.1			0.1		—			0.1
Corporate		1.0			1.7			—		—			2.7
Total	$	0.5		$	1.1		$	0.8	$	(4.7	)	$	(2.3	)

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

	Nine Months Ended
	September 30, 2020
	Employee		Other Restructuring		Multi-Employer Pension Plan		Impairment and
	Terminations		Charges		Charges		Other			Total
Business Services	$	16.7	$	5.0	$	1.8	$	(1.2	)	$	22.3
Marketing Solutions		4.3		1.8		0.3		1.1			7.5
Corporate		8.9		18.0		37.1		—			64.0
Total	$	29.9	$	24.8	$	39.2	$	(0.1	)	$	93.8

	Nine Months Ended
	September 30, 2019
	Employee		Other Restructuring		Multi-Employer Pension Plan		Impairment and
	Terminations		Charges		Charges		Other			Total
Business Services	$	17.5	$	7.0	$	1.9	$	(4.6	)	$	21.8
Marketing Solutions		0.4		0.1		0.3		—			0.8
Corporate		1.5		6.6		—		—			8.1
Total	$	19.4	$	13.7	$	2.2	$	(4.6	)	$	30.7

For the three and nine months ended September 30, 2020, we recorded net restructuring charges of $9.0 million and $29.9 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 $6.7 million and $24.8 million of other restructuring charges, primarily consulting charges, and $37.3 million and $39.2 million of multi-employer pension plan (“MEPP”) withdrawal obligation charges during the three and nine months ended September 30, 2020, respectively. The MEPP charges during the three and nine months ended September 30, 2020 included $34.5 million which represents our current estimate of payments we believe we will be required to make with respect to LSC’s MEPP liabilities. Refer to Note 14, Commitment and Contingencies for further discussion. We recorded net gains of $0.3 million and $1.8 million on the sale of restructured facilities for the three and nine months ended September 30, 2020.

For the three and nine months ended September 30, 2019, we recorded net restructuring charges of $0.5 million and $19.4 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 $1.1 million and $13.7 million and MEPP withdrawal obligation charges of $0.8 million and $2.2 million for the three and nine months ended September 30, 2019. Additionally, we recorded net gains of $4.7 million and $4.6 million on the sale of restructured facilities for the three and nine months ended September 30, 2019.

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

			Restructuring		Foreign
	December 31,		and Other		Exchange and		Cash			September 30,
	2019		Charges		Other		Paid			2020
Employee terminations	$	3.5	$	29.9	$	—	$	(24.0	)	$	9.4
MEPP withdrawal obligations		40.5		39.2		—		(7.5	)		72.2
Other		8.5		24.8		0.8		(24.6	)		9.5
Total	$	52.5	$	93.9	$	0.8	$	(56.1	)	$	91.1

The current portion of restructuring reserves of $31.0 million at September 30, 2020 was included in Accrued liabilities and other, while the long-term portion of $60.1 million, related to MEPP withdrawal obligations, employee terminations in litigation and other, was included in Other noncurrent liabilities at September 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 $15.1 million and $57.1 million, respectively, as of September 30, 2020.

We anticipate that payments associated with the employee terminations reflected in the above table will be fully completed by September 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.