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Discontinued Operations
12 Months Ended
Dec. 31, 2024
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 liabilities, long-term obligations related to legal proceedings and historical restructuring activities.
Our discontinued operations comprised the following:
(in Millions)Year Ended December 31,
202420232022
Adjustment for workers’ compensation, product liability, and other postretirement benefits and other, net of income tax benefit (expense) of $(2.5) in 2024, $(0.9) in 2023 and $(2.5) in 2022
$(5.2)$(3.0)$(3.9)
Provision for environmental liabilities, net of recoveries, net of income tax benefit (expense) of $8.7 in 2024, $18.0 in 2023, and $13.8 in 2022 (1)(2)
(32.8)(65.6)(53.8)
Provision for legal reserves and expenses, net of recoveries, net of income tax benefit (expense) of $6.3 in 2024, $7.9 in 2023, and $10.5 in 2022 (3)
(23.8)(29.9)(39.5)
Discontinued operations, net of income taxes$(61.8)$(98.5)$(97.2)
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(1)The provision for the year ended December 31, 2023 includes a $11.7 million charge resulting from a settlement agreement related to one of our foreign environmental remediation sites. The charge recorded adjusts the reserve to the anticipated payment amount. The agreement removes any future remediation obligations for the site.
(2)See a roll forward of our environmental reserves as well as discussion on significant environmental issues that occurred during the year in Note 10 to the consolidated financial statements included within this Form 10-K.
(3)Discontinued operations for the twelve months ended December 31, 2024 includes a gain of $18.0 million recognized as the result of an insurance settlement for retained legal reserves.

Reserves for Discontinued Operations, other than Environmental at December 31, 2024 and 2023
(in Millions)December 31,
20242023
Workers’ compensation, product liability, and indemnification reserves$7.1 $7.3 
Postretirement medical and life insurance benefits reserve, net3.1 4.4 
Reserves for legal proceedings144.0 123.9 
Reserve for discontinued operations (1)
$154.2 $135.6 
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(1)Included in "Other long-term liabilities" on the consolidated balance sheets. See Note 10 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 $3.0 million ($1.7 million after-tax) and $2.2 million ($1.0 million after-tax) at December 31, 2024 and 2023, respectively.
Net spending in 2024, 2023 and 2022 was $6.5 million, $3.1 million and $2.4 million, respectively, for workers’ compensation, product liability and other claims; $0.2 million, $0.2 million and $0.3 million, respectively, for other postretirement benefits; and $6.8 million, $28.3 million and $27.9 million, respectively, related to reserves for legal proceedings associated with discontinued operations.