. Restructuring and Other Costs

As a result of a strategic business realignment announced in 2012, the Company is currently focusing on its Property & Casualty, Group Benefits and Mutual Fund businesses. In addition, the Company implemented restructuring activities in 2011 across several areas aimed at reducing overall expense levels. The Company intends to substantially complete the related restructuring activities over the next 15 months. For related discussion of the Company's business disposition transactions, see Note 2 - Business Dispositions of Notes to Condensed Consolidated Financial Statements.

Termination benefits related to workforce reductions and lease and other contract terminations have been accrued through March 31, 2014. Additional costs, mainly severance benefits and other related costs and professional fees, expected to be incurred subsequent to March 31, 2014, and asset impairment and related charges, will be expensed as appropriate.

In 2013, the Company initiated a plan to consolidate its real estate operations, including the intention to exit certain facilities and relocate employees. The consolidation of real estate is consistent with the Company's strategic business realignment and follows the completion of sales of the Retirement Plans and Individual Life businesses. Asset related charges will be incurred over the remaining estimated useful life of facilities, and relocation and other maintenance charges will be recognized as incurred. The program costs will be recognized in the Corporate category for segment reporting.

Restructuring costs and other costs of approximately $313, pre-tax have been incurred by the Company to date in connection with these activities. As the Company executes on its operational and strategic initiatives, the Company's estimate of and actual costs incurred for restructuring activities may differ from these estimates.

Estimated restructuring and other costs, including costs incurred to date, as of March 31, 2014 are as follows:



Property & Casualty Commercial	$	9
Consumer Markets	3
Group Benefits	1
Mutual Funds	4
Talcott Resolution	70
Corporate	287
Total restructuring and other costs, pre-tax	$	374

17. Restructuring and Other Costs (continued)

Restructuring and other costs, pre-tax incurred in connection with these activities are as follows:



	Three Months Ended March 31,
	2014		2013
Severance benefits and related costs	$	3	$	13
Professional fees	1		5
Asset impairment charges	16		—
Other contract termination charges	—		—
Total restructuring and other costs	$	20	$	18

Restructuring and other costs, included in insurance operating costs and other expenses in the Condensed Consolidated Statements of Operations for each reporting segment, as well as the Corporate category are as follows:



	Three Months Ended March 31,
	2014		2013
Property & Casualty Commercial	$	—	$	—
Consumer Markets	—		—
Group Benefits	—		—
Mutual Funds	—		1
Talcott Resolution	—		1
Corporate	20		16
Total restructuring and other costs	$	20	$	18

Changes in the accrued restructuring liability balance included in other liabilities in the Condensed Consolidated Balance Sheets are as follows:



	Three Months Ended March 31, 2014
	Severance Benefits and Related Costs			Professional Fees			Asset impairment charges			Other Contract Termination Charges		Total Restructuring and Other Costs
Balance, beginning of period	$	22		$	—		$	—		$	6	$	28
Accruals/provisions	3			1			16			—		20
Payments/write-offs	(10		)	(1		)	(16		)	—		(27		)
Balance, end of period	$	15		$	—		$	—		$	6	$	21



	Three Months Ended March 31, 2013
	Severance Benefits and Related Costs			Professional Fees			Asset impairment charges		Other Contract Termination Charges		Total Restructuring and Other Costs
Balance, beginning of period	$	70		$	—		$	—	$	—	$	70
Accruals/provisions	13			5			—		—		18
Payments/write-offs	(19		)	(3		)	—		—		(22		)
Balance, end of period	$	64		$	2		$	—	$	—	$	66