In December 2011, we initiated a restructuring plan (the "Fourth Quarter 2011 Restructuring Plan") that consisted of (i) the shutdown of a plant in Milford, Indiana; (ii) discontinuing the fence product line; and (iii) the consolidation of three plants, two in the window and door profiles business and one in the pipe business. In connection with the Fourth Quarter 2011 Restructuring Plan, we incurred costs related to termination benefits, including severance, operating lease termination costs, asset impairment charges, relocation, and other exit costs. For the three and six months ended June 30, 2012, severance and other exit costs were immaterial.

In May 2011, in conjunction with our integration strategy for Exterior Portfolio, we simplified some redundant selling, general and administrative functions. As part of this initiative, the company completed a restructuring and consolidation plan within the siding business to optimize the organizational structure, which resulted in $0.4 million of restructuring costs being incurred for the three and six months ended June 30, 2011, which are included in the table below in Other. We do not expect any further costs associated with the integration of the Exterior Portfolio acquisition into our operations.

In the fourth quarter of 2008, we initiated a restructuring plan (the "Fourth Quarter 2008 Restructuring Plan") that included the permanent shut down of our 450 million pound polyvinyl chloride ("PVC") manufacturing facility in Sarnia, Ontario, the exit of a recycled PVC compound manufacturing facility in Woodbridge, Ontario, the consolidation of various manufacturing facilities, and elimination of certain duplicative activities in our operations. In connection with the Fourth Quarter 2008 Restructuring Plan, we incurred costs related to termination benefits, including severance, pension and postretirement benefits, operating lease termination costs, asset impairment charges, relocation and other exit costs and have recognized these costs in accordance with ASC subtopic 420-10 Exit or Disposal Cost Obligations and related accounting standards. For the three months and six months ended June 30, 2011, we incurred and paid nil and $0.6 million related to the settlement of pension and postretirement benefits from our permanently shut down PVC manufacturing facility in Sarnia. We do not expect there to be any further future costs associated with the Fourth Quarter 2008 Restructuring Plan. During the three months ended June 30, 2011, we incurred a recovery of $1.2 million related to the sale of manufacturing equipment associated with a prior restructuring plan to shut down a PVC manufacturing facility in Oklahoma. This recovery is included in restructuring (income) expense in the condensed consolidated statements of income for the three and six months ended June 30, 2011. This recovery is included in the tables below as income in the additions column and as a receivable reclassified out of the ending balance column in the foreign exchange and other adjustments column for the periods presented.

A summary of our restructuring activities by reportable segment for the three and six months ended June 30, 2012 and 2011 is as follows:

(In thousands)	Balance at March 31, 2012		Additions			Cash Payments			Foreign Exchange and Other Adjustments			Balance at June 30, 2012

Chlorovinyls
Fourth Quarter 2008 Restructuring Plan:
Involuntary termination benefits	$	70	$	—		$	—		$	(1	)		69
Building Products
Fourth Quarter 2008 Restructuring Plan:
Involuntary termination benefits		916		—			(220	)		(20	)		676
Fourth Quarter 2011 Restructuring Plan:
Involuntary termination benefits		1,875		(3	)		(446	)		(37	)		1,389
Other:
Involuntary termination benefits		163		—			(25	)		(3	)		135
Corporate
Other:
Involuntary termination benefits		157		—			(104	)		267			320

Total	$	3,181	$	(3	)	$	(795	)	$	206		$	2,589

(In thousands)	Balance at December 31, 2011		Additions			Cash Payments			Foreign Exchange and Other Adjustments			Balance at June 30, 2012

Chlorovinyls
Fourth Quarter 2008 Restructuring Plan:
Involuntary termination benefits	$	69	$	—		$	—		$	—			69
Building Products
Fourth Quarter 2008 Restructuring Plan:
Involuntary termination benefits		898		—			(220	)		(2	)		676
Fourth Quarter 2011 Restructuring Plan:
Involuntary termination benefits		2,061		110			(778	)		(4	)		1,389
Other:
Involuntary termination benefits		221		(5	)		(79	)		(2	)		135
Corporate
Other:
Involuntary termination benefits		154		271			(104	)		(1	)		320

Total	$	3,403	$	376		$	(1,181	)	$	(9	)	$	2,589

(In thousands)	Balance at March 31, 2011		Additions			Cash Payments			Foreign Exchange and Other Adjustments		Balance at June 30, 2011

Chlorovinyls
Fourth Quarter 2008 Restructuring Plan:
Involuntary termination benefits	$	89	$	—		$	(17	)	$	1	$	73
Exit costs		134		(1,150	)		116			1,151		251
Building Products
Fourth Quarter 2008 Restructuring Plan:
Involuntary termination benefits		958		—			(15	)		4		947
Other:
Involuntary termination benefits		63		443			(73	)		1		434
Corporate
Other:
Involuntary termination benefits		161		—			—			1		162

Total	$	1,405	$	(707	)	$	11		$	1,158	$	1,867

(In thousands)	Balance at December 31, 2010		Additions			Cash Payments			Foreign Exchange and Other Adjustments		Balance at June 30, 2011

Chlorovinyls
Fourth Quarter 2008 Restructuring Plan:
Involuntary termination benefits	$	108	$	634		$	(806	)	$	137	$	73
Exit costs		130		(1,150	)		116			1,155		251
Building Products
Fourth Quarter 2008 Restructuring Plan:
Involuntary termination benefits		1,168		(52	)		(194	)		25		947
Other:
Involuntary termination benefits		86		443			(97	)		2		434
Corporate
Other:
Involuntary termination benefits		156		—			—			6		162

Total	$	1,648	$	(125	)	$	(981	)	$	1,325	$	1,867

For the three and six months ended June 30, 2012, there was a $0.5 million and $0.8 million net reversal, respectively of impairment of tangible long-lived assets incurred in December 2011. The reversal was due to the value at which equipment from our Milford, Indiana facility was sold exceeding our initial fair value assessment in connection with our restructuring activities as a result of the Fourth Quarter 2011 Restructuring Plan. This reversal of impairment charges is included in transaction related costs, restructuring expense and other, net, in the condensed consolidated statement of income for the three and six months ended June 30, 2012. There were no impairment charges of tangible long-lived assets for the three and six months ended June 30, 2011.

In addition, we have incurred $7.1 million and $12.0 million during the three and six months ended June 30, 2012 in professional fees associated with the proposed merger with the commodity chemical business of PPG Industries Inc. with the company and an unsolicited offer by Westlake Chemical Corporation to acquire the company that is included in transaction related costs, restructuring expense and other, net, in the condensed consolidated statement of income for the three and six months ended June 30, 2012.