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Restructuring
6 Months Ended
Jun. 30, 2011
Restructuring  
Restructuring

3. Restructuring

On December 9, 2010, the company committed to a plan (the "2010 Restructuring Plan") to improve its overall cost structure and enhance operational effectiveness. The 2010 Restructuring Plan includes the realignment of certain manufacturing, sales and marketing, and administrative functions. In connection with this plan, the company recorded employee separation costs under the company's existing severance programs and other costs related to one-time employee termination benefits of $16.7 million ($11.4 million after tax) in the fourth quarter of 2010. At June 30, 2011, the remaining liability related to this restructuring charge was $3.9 million, which reflects cash payments of $11.7 million and a reversal of $1.1 million of these costs. The company expects activities under the 2010 Restructuring Plan to be substantially complete by the end of 2011.