11	COMMITMENTS AND CONTINGENT LIABILITIES

Income Taxes

Commitments exclude unrecognized tax benefits to be recorded in accordance with FASB ASC Topic

740,

Income Taxes

. We are unable to reasonably estimate the ultimate amount or timing of cash settlements with the respective taxing authorities for such matters. See Note

We file income tax returns with the Internal Revenue Service ("IRS") and various state tax jurisdictions. From time to time, we are subject to routine audits by those agencies and those audits

may

result in proposed adjustments. We have considered the alternative interpretations that

may

be assumed by the various taxing agencies, believe our positions taken regarding our filings are valid, and that adequate tax liabilities have been recorded to resolve such matters. However, the actual outcome cannot be determined with certainty and the difference could be material, either positively or negatively, to the Consolidated Statements of Operations and Comprehensive Income (Loss) in the periods in which such matters are ultimately determined. We do

not

believe the final resolution of such matters will be material to our consolidated financial position or cash flows.

We have various income tax examinations ongoing and at various stages of completion, but generally our income tax returns have been audited or closed to audit through

2014.

Legal Proceedings

We are involved in a variety of legal actions that arise in the normal course of business. Insurance coverage mitigates potential loss for certain of these matters. While we are unable to predict the ultimate outcome of these legal actions, it is our opinion that the disposition of these matters will

not

have a material adverse effect on our Consolidated Financial Statements, taken as a whole.

Multiemployer Pension Plans

The Company contributes to

three

multiemployer pension plans. In

June 2017,

a union contract covering certain of our employees under a multiemployer pension plan expired resulting in a partial withdrawal from

one

of the multiemployer plans. In

2017,

the Company recorded an estimate of the partial withdrawal liability totaling

$2,600,000.

Once the multiemployer pension plan's administrators finalize the partial withdrawal liability, it will be paid in equal installments over a

twenty

year period.

In the

second

quarter of

2019,

we recorded an estimated partial liability for the CWA/ITU multi-employer plan, in the amount of

$500,000,

which is included in restructuring costs and other.