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Special Charges
6 Months Ended
Jun. 30, 2016
Text Block [Abstract]  
Special Charges

4. Special Charges

During the three months ended June 30, 2016, we recorded special charges totaling $1.7 million related to the termination of 19 employees in the health solutions practice of our Forensic and Litigation Consulting (“FLC”) segment. The termination actions resulted from the elimination of certain specialized offerings which no longer support the strategic focus of this practice. The special charges consisted of salary continuance and other contractual employee-related costs, net of the reversal of accelerated expense of a forgivable loan.

During the six months ended June 30, 2016, we recorded special charges of $6.8 million related to the employee terminations in the health solutions practice of our FLC segment as described above, and special charges recorded during the three months ended March 31, 2016 related to employee terminations in our Technology segment.  

Activity related to the liability for these costs for the six months ended June 30, 2016 is as follows:

 

 

 

Employee

 

 

Lease

 

 

 

 

 

 

 

Termination

 

 

Termination

 

 

 

 

 

 

 

Costs

 

 

Costs

 

 

Total

 

Balance at December 31, 2015

 

$

7,768

 

 

$

4,045

 

 

$

11,813

 

Additions (1)

 

 

7,023

 

 

 

 

 

 

7,023

 

Payments

 

 

(4,345

)

 

 

(386

)

 

 

(4,731

)

Foreign currency translation adjustment and other

 

 

(3

)

 

 

 

 

 

(3

)

Balance at June 30, 2016

 

$

10,443

 

 

$

3,659

 

 

$

14,102

 

 

(1)

Excludes $0.2 million in net non-cash expense reversals.

 

A liability for the current and noncurrent portions of the amounts to be paid is included in “Accounts payable, accrued expenses and other” and “Other liabilities,” respectively, on the Condensed Consolidated Balance Sheets. Of the $14.1 million liability for special charges, $4.5 million is expected to be paid during the remainder of 2016, $4.1 million is expected to be paid in 2017, $2.6 million is expected to be paid in 2018, $1.2 million is expected to be paid in 2019 and the remaining balance of $1.7 million is expected to be paid between 2020 and 2026.