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Discontinued Operations
 12 Months Ended
Dec. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]  
Discontinued Operations Discontinued Operations
Our discontinued operations in our financial statements include adjustments to retained liabilities from previous discontinued operations. The primary liabilities retained include environmental liabilities, other postretirement benefit liabilities, self-insurance, long-term obligations related to legal proceedings and historical restructuring activities.

Our discontinued operations comprised the following:
(in Millions)Year Ended December 31,
202220212020
Adjustment for workers’ compensation, product liability, and other postretirement benefits and other, net of income tax benefit (expense) of $(2.5), $(10.2) and $(3.7), respectively
$(3.9)$(8.3)$1.0 
Provision for environmental liabilities, net of recoveries, net of income tax benefit (expense) of $13.8, $8.2 and $6.0, respectively (1)
(53.8)(29.7)(24.1)
Provision for legal reserves and expenses, net of recoveries, net of income tax benefit (expense) of $10.5, $12.2 and $7.6, respectively
(39.5)(45.6)(28.9)
Gain on sales of land, net of income tax benefit (expense) of zero, $(4.1) and $(6.3), respectively (2)
— 15.4 23.7 
Discontinued operations, net of income taxes$(97.2)$(68.2)$(28.3)
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(1)See a roll forward of our environmental reserves as well as discussion on significant environmental issues that occurred during the year in Note 12 to the consolidated financial statements included within this Form 10-K.
(2)This represents the gain on sale of land at various discontinued sites.
Reserves for Discontinued Operations, other than Environmental at December 31, 2022 and 2021
(in Millions)December 31,
20222021
Workers’ compensation, product liability, and indemnification reserves$8.0 $10.2 
Postretirement medical and life insurance benefits reserve, net4.7 4.7 
Reserves for legal proceedings114.5 93.4 
Reserve for discontinued operations (1)
$127.2 $108.3 
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(1)Included in "Other long-term liabilities" on the consolidated balance sheets. See Note 12 to the consolidated financial statements included within this Form 10-K on discontinued environmental reserves.

The discontinued postretirement medical and life insurance benefits liability equals the accumulated postretirement benefit obligation. Associated with this liability is a net pre-tax actuarial gain and prior service credit of $2.9 million ($1.7 million after-tax) and $3.6 million ($2.2 million after-tax) at December 31, 2022 and 2021, respectively.
Net spending in 2022, 2021 and 2020 was $2.4 million, $1.6 million and $1.0 million, respectively, for workers’ compensation, product liability and other claims; $0.3 million, $0.4 million and $0.5 million, respectively, for other postretirement benefits; and $27.9 million, $19.0 million and $28.4 million, respectively, related to reserves for legal proceedings associated with discontinued operations.