During the nine months ended September 30, 2020, global restrictions on air travel and other changes in global travel patterns as a result of the COVID-19 pandemic negatively impacted short and mid-term commercial aerospace demand within our aerospace and high strength (“Aero/HS products”) end market applications. We therefore initiated a restructuring plan that consisted of a reduction in force during the quarter ended June 30, 2020. During the quarter ended September 30, 2020, we initiated additional reduction in force measures under the restructuring plan as a result of the continued negative impacts from the COVID-19 pandemic.

Employee costs related to the restructuring plan were included within Restructuring costs in our Statements of Consolidated Income and consisted of severance, voluntary buyout packages, outplacement services, estimated medical costs and associated payroll costs. Substantially all of the costs associated with the restructuring efforts initiated during the quarters ended June 30, 2020 and September 30, 2020 were incurred and expensed as of June 30, 2020 and September 30, 2020, respectively.

Cash payments associated with the restructuring plan are estimated to extend through 2022.

The following table summarizes the activity relating to our restructuring plan liabilities (in millions of dollars):

	Nine Months Ended September 30, 2020
Beginning balance	$	—
Restructuring costs		12.4
Cash payments and other adjustments		(5.5	)
Ending balance	$	6.9