SUBSEQUENT EVENTS	9 Months Ended
Sep. 27, 2014
SUBSEQUENT EVENTS	NOTE 13. SUBSEQUENT EVENTS European Restructuring Plan – On October 14, 2014, the Company approved a European restructuring plan to realign the organization from a geographic-focus to a business channel-focus. Management of the International Division has been progressing toward this channel-focus throughout 2014 and has reached the point of implementation throughout Europe. The restructuring plan includes the creation of centralized and standardized processes that operate across Europe and the elimination of approximately 1,100 employee positions. This excludes approximately 300 employee positions previously eliminated. As required by law, the Company is consulting with each of the affected countries’ local Works Councils as part of the implementation of the restructuring plan, which is expected to be substantially completed by December 2015. The Company anticipates incurring incremental pre-tax European restructuring expenses of approximately $120 million, $112 million of which will result in cash expenditures during 2014 and 2015. The expected $120 million of charges associated with the restructuring plan consist primarily of approximately $95 million of severance pay and other employee termination benefits and approximately $25 million of costs associated with lease obligations and other costs. Actuarial Mortality Tables Update – On October 27, 2014, The Society of Actuaries’ Retirement Plan Experience Committee adopted new mortality tables and recommends their use for the measurement of U.S. pension plan obligations. The Company will use these tables when measuring the North America pension plan obligations at year end 2014 and as a result expects that reported pension liabilities will increase. The Company does not expect this change to result in an increase in minimum required contributions in 2014 or 2015.

NOTE 13. SUBSEQUENT EVENTS

European Restructuring Plan – On October 14, 2014, the Company approved a European restructuring plan to realign the organization from a geographic-focus to a business channel-focus. Management of the International Division has been progressing toward this channel-focus throughout 2014 and has reached the point of implementation throughout Europe. The restructuring plan includes the creation of centralized and standardized processes that operate across Europe and the elimination of approximately 1,100 employee positions. This excludes approximately 300 employee positions previously eliminated. As required by law, the Company is consulting with each of the affected countries’ local Works Councils as part of the implementation of the restructuring plan, which is expected to be substantially completed by December 2015.

The Company anticipates incurring incremental pre-tax European restructuring expenses of approximately $120 million, $112 million of which will result in cash expenditures during 2014 and 2015. The expected $120 million of charges associated with the restructuring plan consist primarily of approximately $95 million of severance pay and other employee termination benefits and approximately $25 million of costs associated with lease obligations and other costs.

Actuarial Mortality Tables Update – On October 27, 2014, The Society of Actuaries’ Retirement Plan Experience Committee adopted new mortality tables and recommends their use for the measurement of U.S. pension plan obligations. The Company will use these tables when measuring the North America pension plan obligations at year end 2014 and as a result expects that reported pension liabilities will increase. The Company does not expect this change to result in an increase in minimum required contributions in 2014 or 2015.