In January 2024, we initiated restructuring activities to better structure the organization to support our dental segment after the disposal of the spine segment. During the year ended December 31, 2024, we recorded pre-tax charges of $5.5 million related to these activities. The restructuring charges incurred under this plan were primarily related to employee termination benefits. We anticipate total pre-tax charges of approximately $6 to $7 million related to this plan and we expect to complete this plan by the end of 2025.

In April and July 2023, we initiated restructuring activities to better position our organization for future success based on the then-current business environment. These activities had the objective of reducing our global cost structure and streamlining our organizational infrastructure across all regions, functions and levels. During the year ended December 31, 2024 and 2023, we recorded pre-tax charges of a negligible amount and $4.2 million, respectively, related to these actions. The restructuring charges incurred in the year ended December 31, 2023 under this plan were primarily related to employee termination benefits and professional fees. We have incurred pre-tax charges of $4.1 million from inception through December 31, 2024. This plan was substantially complete as of March 31, 2024.

In June 2022, we initiated a restructuring plan with the objective of reducing costs and optimizing our global footprint. During the years ended December 31, 2024, 2023 and 2022 actions under this plan resulted in pre-tax charges of $0.2 million, $0.3 million and $2.5 million, respectively. The restructuring charges incurred under this plan were primarily related to employee termination benefits. We have incurred pre-tax charges of $3.0 million from inception through December 31, 2024. This plan was substantially complete as of June 30, 2024.

The following table summarizes the liabilities directly attributable to us that were recognized under the plans discussed above and excludes non-cash charges (in thousands):


	Employee Termination Benefits			Other			Total
Balance, December 31, 2022	$	1,457		$	—		$	1,457
Additions		2,811			1,679			4,490
Cash payments		(3,321	)		(1,679	)		(5,000	)
Balance, December 31, 2023		947			—			947
Additions		5,509			187			5,696
Cash payments		(4,581	)		(167	)		(4,748	)
Balance, December 31, 2024	$	1,875		$	20		$	1,895