For the three and nine months ended September 30, 2021 and 2020, we recorded the following net restructuring, impairment and other expenses:

	Three Months Ended
	September 30, 2021
	Employee			Other Restructuring		Multi-Employer Pension Plan		Impairment and
	Terminations			Charges		Charges		Other			Total
Business Services	$	2.2		$	1.2	$	0.6	$	(3.8	)	$	0.2
Marketing Solutions		(0.2	)		1.2		0.1		—			1.1
Corporate		0.5			2.1		0.1		—			2.7
Total	$	2.5		$	4.5	$	0.8	$	(3.8	)	$	4.0

	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

	Nine Months Ended
	September 30, 2021
	Employee		Other Restructuring		Multi-Employer Pension Plan			Impairment and
	Terminations		Charges		Charges			Other			Total
Business Services	$	3.6	$	5.8	$	1.8		$	(4.3	)	$	6.9
Marketing Solutions		0.3		4.7		0.3			0.5			5.8
Corporate		2.4		5.6		(1.2	)		—			6.8
Total	$	6.3	$	16.1	$	0.9		$	(3.8	)	$	19.5

	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

For the three and nine months ended September 30, 2021, we recorded net restructuring charges of $2.5 million and $6.3 million for employee termination costs. These charges primarily relate to announced facility closures and the reorganization of selling, general and administrative functions across each segment. We also incurred $4.5 million and $16.1 million of other restructuring charges during the three and nine months ended September 30, 2021, comprised of lease terminations and environmental costs. We recorded net gains of $4.0 million and $5.4 million on the sale of restructured facilities for the three and nine months ended September 30, 2021.

For the three and nine months ended September 30, 2020, we recorded net restructuring charges of $9.0 million and $29.9 million for employee termination costs. These charges primarily related to the closure of the Chilean operations and 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 $6.7 million and $24.8 million for the three and nine months ended September 30, 2020 and 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.

Restructuring and MEPP reserves as of December 31, 2020 and September 30, 2021, and changes during the nine months ended September 30, 2021, were as follows:

			Restructuring		Foreign
	December 31,		and Other		Exchange and			Cash			September 30,
	2020		Charges		Other			Paid			2021
Employee terminations	$	6.2	$	6.3	$	0.1		$	(6.2	)	$	6.4
MEPP withdrawal obligations		70.2		0.9		—			(23.2	)		47.9
Other		12.2		16.1		(0.1	)		(13.0	)		15.2
Total	$	88.6	$	23.3	$	—		$	(42.4	)	$	69.5

The current portion of restructuring reserves of $26.1 million at September 30, 2021 was included in Accrued liabilities and other, while the long-term portion of $43.4 million, primarily related to MEPP withdrawal obligations, employee terminations in litigation and other, was included in Other noncurrent liabilities at September 30, 2021. 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 $40.8 million, respectively, as of September 30, 2021.

Payments on 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. Refer to Note 14 – Commitment and Contingencies to our Condensed Consolidated Financial Statements for further details.

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 condensed consolidated financial statements.