The Company initiated its global restructuring and business transformation plan in North America and Asia Pacific (the “North America and APAC Plan”) in March 2020 and in Europe (the “European Plan” and, together with the North America and APAC Plan, the “Restructuring Plans”) in September 2020. The Restructuring Plans consist of two key components: (i) an effort to streamline the management and organizational structure and eliminate certain positions as well as exit certain markets to focus on core solution offerings and high-growth clients; and (ii) a strategic rationalization of the Company’s physical geographic footprint and real estate spend to focus investment dollars in high-growth core markets for greater impact. All of the employee termination and facility exit costs associated with the Company’s restructuring initiatives are within its RGP segment, and are recorded in selling, general and administrative expenses in the Company’s Consolidated Statements of Operations. Unpaid employee termination benefits were included in accounts payable and other accrued expenses in the Company’s Consolidated Balance Sheets. See Note 2 – Summary of Significant Accounting Policies and Note 19 – Segment Information and Enterprise Reporting for further discussion about the Company’s segment reporting.

Restructuring costs for the years ended May 28, 2022, May 29, 2021 and May 30, 2020 were as follows (amounts in thousands):


	For the Year Ended ‎May 28, 2022						For the Year Ended ‎May 29, 2021						For the Year Ended ‎May 30, 2020
	North America and APAC Plan		European Plan		Total		North America and APAC Plan		European Plan		Total		North America and APAC Plan		European Plan		Total
Employee termination costs	$	168	$	(253)	$	(85)	$	1,024	$	4,838	$	5,862	$	3,927	$	-	$	3,927
Real estate exit costs		884		(10)		874		1,052		666		1,718		1,055		-		1,055
Other costs		-		44		44		-		680		680		-		-		-
Total restructuring costs	$	1,052	$	(219)	$	833	$	2,076	$	6,184	$	8,260	$	4,982	$	-	$	4,982

Employee termination costs during fiscal 2022 were insignificant as the Company has substantially completed the planned employee headcount reduction under the Restructuring Plans and recognized substantially all of the expected employee termination costs in connection with the reduction in workforce. Any future changes in estimates of total employee termination costs are expected to be immaterial.

Real estate exit costs for the year ended May 28, 2022 consisted of $0.3 million of noncash impairment of ROU assets and $0.6 million of loss on disposal of fixed assets and other related costs under the North America and APAC Plan. Real estate exit costs for the year ended May 29, 2021 consisted of $0.4 million in lease early termination costs, $0.4 million in loss on disposal of property and equipment, and $0.9 million of impairment of ROU assets. Other costs incurred under the European Plan for the year ended May 29, 2021 of $0.7 million were primarily related to legal and professional fees associated with the exit of certain non-core markets in Europe. Real estate exit costs for the year ended May 30, 2020 consisted of $0.6 million of impairment of ROU assets and $0.5 million in loss on disposal of property and equipment.

The following table summarizes the employee termination activity under both the North America and APAC Plan and the European Plan for the years ended May 29, 2021 and May 28, 2022 (amounts in thousands):


Liability balance at May 30, 2020	$	1,874
Increase in liability (restructuring costs)		5,862
Reduction in liability (payments and others)		(6,473)
Liability balance at May 29, 2021		1,263
Increase in liability (restructuring costs)		(85)
Reduction in liability (payments and others)		(748)
Liability balance at May 28, 2022	$	430