(11)	Restructuring and Related Charges

In the third quarter of 2015, we began developing a reorganization and cost rationalization plan (the "2015 Restructuring Plan") that the Company committed to in October 2015, which is intended to improve efficiency and deliver greater value to our customers. The 2015 Restructuring Plan is expected to be largely complete in 2016. In connection with the 2015 Restructuring Plan, we incurred consulting costs in the third quarter of 2015. In addition, in August 2015 we closed one office, which resulted in employee severance and lease costs.

We expect to incur a total of approximately $20 million to $25 million in restructuring charges related to the 2015 Restructuring Plan, substantially all of which are expected to result in future cash expenditures, with a majority of the charges expected to be incurred in the fourth quarter of 2015. We expect that the total charges will consist of approximately $9 million to $11 million of severance and other employee-related costs; approximately $6 million to $8 million of lease termination costs; and approximately $5 million to $6 million in consulting and other costs.

The following table shows the costs incurred for the three months ended September 30, 2015 directly related to our 2015 Restructuring Plan and other third quarter restructuring costs:

(In $000s)	Severance and Other Employee-Related Costs			Consulting and Other Costs ⁽¹⁾		Total
2015 restructuring charges	$	210		$	1,542	$	1,752
Payments		(63	)		—		(63	)
Accrued restructuring and related charges liability as of September 30, 2015	$	147			1,542	$	1,689

⁽¹⁾ Consulting and other costs primarily consist of consulting charges incurred in connection with the 2015 Restructuring Plan.