Restructuring and impairment charges recognized for the three and nine months ended October 1, 2023 and September 25, 2022 consisted of the following:



Three Months Ended October 1, 2023	Termination Benefits		Other Costs (1)		Total
2023 Footprint realignment plan	$	1,296	$	—	$	1,296
2022 Restructuring plan	244		102		346
Respiratory divestiture plan	(851)		5		(846)


Other restructuring programs (2)	(612)		47		(565)
Restructuring charges	$	77	$	154	$	231


Three Months Ended September 25, 2022
	Termination Benefits		Other Costs (1)		Total
Respiratory divestiture plan	$	123	$	22	$	145

2019 Footprint realignment plan	(50)		16		(34)
2018 Footprint realignment plan	203		252		455
Other restructuring programs (3)	24		38		62
Restructuring charges	$	300	$	328	$	628


Nine Months Ended October 1, 2023
	Termination Benefits		Other Costs (1)		Total
2023 Footprint realignment plan	$	1,296	$	—	$	1,296
2022 Restructuring plan	3,361		313		3,674

Respiratory divestiture plan	(596)		17		(579)

Other restructuring programs (2)	(853)		422		(431)
Restructuring charges	$	3,208	$	752	$	3,960


Nine Months Ended September 25, 2022
	Termination Benefits		Other Costs (1)		Total
Respiratory divestiture plan	$	358	$	67	$	425

2019 Footprint realignment plan	(1,120)		61		(1,059)
2018 Footprint realignment plan	514		547		1,061
Other restructuring programs (3)	750		276		1,026
Restructuring charges	502		951		1,453
Asset impairment charges	—		1,497		1,497
Restructuring and impairment charges	$	502	$	2,448	$	2,950

(2) Includes activity primarily related to a restructuring plan initiated in the first quarter of 2022 that is designed to relocate manufacturing operations at certain of our facilities (the "2022 Manufacturing relocation plan") and our 2014, 2018, and 2019 Footprint realignment plans.

(3) Includes activity primarily related to the 2022 Manufacturing relocation plan, the 2021 Restructuring plan and the 2014 Footprint realignment plan.

In September 2023, we initiated a restructuring plan primarily involving the relocation of certain manufacturing operations to existing lower-cost locations, the outsourcing of certain manufacturing processes and related workforce reductions (the "2023 Footprint realignment plan"). These actions are expected to be substantially completed by the end of 2027. The following table provides a summary of our estimates of restructuring and restructuring related charges by major type of expense associated with the 2023 Footprint realignment plan:


			Total estimated amount expected to be incurred
Plan expense estimates:			(Dollars in millions)
Restructuring charges (1)			$4 million to $6 million
Restructuring related charges (2)			$7 million to $9 million
Total restructuring and restructuring related charges			$11 million to $15 million

(2)Restructuring related charges represent costs that are directly related to the 2023 Footprint realignment plan and principally constitute costs to transfer manufacturing operations to existing lower-cost locations and project management costs. Substantially all of these charges are expected to be recognized within cost of goods sold.

We expect substantially all of the restructuring and restructuring related charges will result in future cash outlays, the majority of which will be made between 2024 and 2025. Additionally, we expect to incur $2 million to $3 million in aggregate capital expenditures under the plan, which are expected to be incurred mostly in 2024.

As of October 1, 2023, we maintain a restructuring reserve of $1.3 million in connection with this plan, all of which relate to termination benefits.

During 2021, in connection with the Respiratory business divestiture, we committed to a restructuring plan designed to separate the manufacturing operations to be transferred to Medline from those that will remain with Teleflex, which includes related workforce reductions (the “Respiratory divestiture plan”). The plan includes expanding certain of our existing locations to accommodate the transfer of capacity from the sites being transferred to Medline and replicating the manufacturing processes at alternate existing locations. We expect this plan will be substantially completed by the end of 2023. The following table provides a summary of our cost estimates by major type of expense associated with the Respiratory divestiture plan:


			Total estimated amount expected to be incurred
Plan expense estimates:			(Dollars in millions)
Restructuring charges (1)			$3 million to $3 million
Restructuring related charges (2)			$19 million to $21 million
Total restructuring and restructuring related charges			$22 million to $24 million

(2)Consist of charges that are directly related to the Respiratory divestiture plan and principally constitute costs to transfer manufacturing operations to other locations and project management costs. Substantially all of the charges are expected to be recognized within costs of goods sold.

We expect substantially all of the restructuring and restructuring related charges will result in future cash outlays, and we expect to incur $22 million to $24 million in aggregate capital expenditures under the plan.

We recorded restructuring related charges with respect to the Respiratory divestiture plan of $1.6 million and $5.6 million for the three and nine months ended October 1, 2023, respectively, and $2.1 million and $6.5 million for the three and nine months ended September 25, 2022, respectively. The restructuring related charges were included within cost of goods sold.

As of October 1, 2023, we have incurred net aggregate restructuring expenses related to the Respiratory divestiture plan of $2.7 million. Additionally, as of October 1, 2023, we have incurred net aggregate restructuring related charges in connection with the Respiratory divestiture plan of $17.9 million, which were primarily included in cost of goods sold. As of October 1, 2023, we have a restructuring reserve of $2.5 million in connection with this plan.

In November 2022, we initiated a strategic restructuring plan designed to improve operating performance and position the organization to deliver long-term durable growth by creating efficiencies that align with our high growth strategic objectives (the “2022 Restructuring plan”). The plan is substantially complete and as a result, we expect future restructuring expenses associated with the plan, if any, to be immaterial.