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 6 months. For related discussion of the Company's business disposition transactions, see Note 2 - Business Dispositions of Notes to Consolidated Financial Statements.

Termination benefits related to workforce reductions and lease and other contract terminations have been accrued through December 31, 2014. Additional costs, mainly severance benefits and other related costs and professional fees, expected to be incurred subsequent to December 31, 2014, and asset impairment charges, if any, will be expensed in the period incurred 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. The Company intends to substantially complete the real estate consolidation activities over the next 12 months.

Restructuring and other costs of approximately $362, before 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 December 31, 2014 are as follows:



Commercial Lines	$	6
Personal Lines	3
Group Benefits	1
Mutual Funds	4
Talcott Resolution	69
Corporate	303
Total estimated restructuring and other costs	$	386

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



	For the years ended December 31,
	2014		2013		2012
Severance benefits	$	16	$	22	$	148
Professional fees	1		19		44
Asset impairment charges	42		20		5
Contract termination and other charges	12		6		2
Total restructuring and other costs	$	71	$	67	$	199

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



	For the years ended December 31,
	2014		2013		2012
Commercial Lines	$	—	$	1	$	5
Personal Lines	—		—		1
Group Benefits	—		—		1
Mutual Funds	—		1		3
Talcott Resolution	—		1		68
Corporate	71		64		121
Total restructuring and other costs	$	71	$	67	$	199

The tables below provide roll-forwards for accrued restructuring and other costs included in other liabilities in the Consolidated Balance Sheets.



	For the year ended December 31, 2014
	Severance Benefits and Related Costs			Professional Fees		Asset impairment charges			Contract Termination and Other Charges			Total Restructuring and Other Costs
Balance, beginning of period	$	22		$	—	$	—		$	6		$	28
Accruals/provisions	16			—		43			12			71
Payments/write-offs	(28		)	—		(43		)	(12		)	(83		)
Balance, end of period	$	10		$	—	$	—		$	6		$	16



	For the year ended December 31, 2013
	Severance Benefits and Related Costs			Professional Fees			Asset impairment charges			Contract Termination and Other Charges		Total Restructuring and Other Costs
Balance, beginning of period	$	70		$	—		$	—		$	—	$	70
Accruals/provisions	22			19			20			6		67
Payments/write-offs	(70		)	(19		)	(20		)	—		(109		)
Balance, end of period	$	22		$	—		$	—		$	6	$	28