For the year ended December 31, 2021, 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	$	5.3	$	7.8	$	(8.6	)	$	2.5	$	7.0
Marketing Solutions		0.3		5.9		0.9			0.4		7.5
Corporate		2.8		8.2		—			7.8		18.8
Total	$	8.4	$	21.9	$	(7.7	)	$	10.7	$	33.3

For the year ended December 31, 2021, we recorded restructuring charges of $8.4 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 $21.9 million of other restructuring charges during the twelve months ended December 31, 2021, comprised of lease terminations and environmental costs and $10.7 million of multi-employer pension plan (“MEPP”) withdrawal obligation charges, including $7.1 million to reflect the final apportionment of the LSC multi-employer pension plans between us and Donnelley Financial.

Additionally, we recorded net gains of $9.7 million on the sale of restructured facilities and equipment for the year ended December 31, 2021.

For the year ended December 31, 2020, 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	$	18.0	$	8.7	$	(7.8	)	$	2.5	$	21.4
Marketing Solutions		4.6		3.7		1.2			0.4		9.9
Corporate		10.2		21.4		—			37.1		68.7
Total	$	32.8	$	33.8	$	(6.6	)	$	40.0	$	100.0

For the year ended December 31, 2020, we recorded net restructuring charges of $32.8 million for employee termination costs. These charges primarily relate to the closure of the Chilean operations and other announced 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 $33.8 million, primarily comprised of consulting charges, lease terminations and other, and $40.0 million of MEPP charges during the twelve months ended December 31, 2020. The MEPP charges during the twelve months ended December 31, 2020 included $37.1 million representing our estimate of payments we believe we will be required to make with respect to LSC’s MEPP liabilities. Refer to Note 8, Commitment and Contingencies for further discussion.

Additionally, we recorded net gains of $11.8 million on the sale of restructured facilities and equipment for the year ended December 31, 2020.

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	$	20.1	$	7.4	$	(5.0	)	$	2.5	$	25.0
Marketing Solutions		0.5		0.1		—			0.4		1.0
Corporate		1.6		9.1		—			—		10.7
Total	$	22.2	$	16.6	$	(5.0	)	$	2.9	$	36.7

For the year ended December 31, 2019, we recorded net restructuring charges of $22.2 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.

Additionally, we recorded a net gain of $5.7 million on the sale of restructured facilities and equipment.

The restructuring reserve as of December 31, 2021 and 2020, and changes during the year ended December 31, 2021, were as follows:

	December 31, 2020		Restructuring and Other Charges		Foreign Exchange and Other			Cash Paid			December 31, 2021
Employee terminations	$	6.2	$	8.4	$	—		$	(9.3	)	$	5.3
MEPP withdrawal obligations		70.2		10.7		—			(31.9	)		49.0
Other		12.2		21.9		(0.4	)		(18.6	)		15.1
Total	$	88.6	$	41.0	$	(0.4	)	$	(59.8	)	$	69.4

The current portion of restructuring reserves of $25.6 million at December 31, 2021 was included in Accrued liabilities and other, while the long-term portion of $43.8 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, 2021. 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 $7.6 million and $41.4 million, respectively, as of December 31, 2021. See Note 9, Retirement Plans, and Note 8 – Commitment and Contingencies, for further discussion of MEPPs.

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, 2020 and 2019, and changes during the year ended December 31, 2020, were as follows:

	December 31, 2019		Restructuring and Other Charges		Foreign Exchange and Other		Cash Paid			December 31, 2020
Employee terminations	$	3.5	$	32.8	$	—	$	(30.1	)	$	6.2
MEPP withdrawal obligations		40.5		40.0		—		(10.3	)		70.2
Other		8.5		33.8		1.4		(31.5	)		12.2
Total	$	52.5	$	106.6	$	1.4	$	(71.9	)	$	88.6

The current portion of restructuring reserves of $33.3 million at December 31, 2020 was included in Accrued liabilities and other, while the long-term portion of $55.3 million, primarily related to MEPP withdrawal obligations, employee terminations in litigation and lease termination costs, was included in Other noncurrent liabilities at December 31, 2020. 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 $17.8 million and $52.4 million, respectively, as of December 31, 2020. 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 2021, excluding employee terminations in litigation within the Business Services segment.