In the fourth quarter of 2008, we initiated a restructuring plan (the "Fourth Quarter 2008 Restructuring Plan") that included the permanent shut down of our 450 million pound polyvinyl chloride ("PVC") manufacturing facility in Sarnia, Ontario, the exit of a recycled PVC compound manufacturing facility in Woodbridge, Ontario, the consolidation of various manufacturing facilities, and elimination of certain duplicative activities in our operations. In connection with the Fourth Quarter 2008 Restructuring Plan, we incurred costs related to termination benefits, including severance, pension and postretirement benefits, operating lease termination costs, asset impairment charges, relocation and other exit costs and have recognized these costs in accordance with ASC subtopic 420-10 Exit or Disposal Cost Obligations and related accounting standards. For the three months and six months ended June 30, 2011, we incurred and paid nil and $0.6 million related to the settlement of pension and postretirement benefits from our permanently shut down PVC manufacturing facility in Sarnia. For the three and six months ended June 30, 2010, we incurred $0.5 million in restructuring expenses and a recovery of $0.3 million, respectively, related to the Fourth Quarter 2008 Restructuring Plan primarily due to reversal of remediation costs that did not have to be incurred or reimbursed by us. This amount is noted as a reduction in the additions column in the table noted. In addition, for the three and six months ended June 30, 2010, we incurred nil and $0.1 million in long-lived asset impairment charges, respectively. We do not expect there to be any further future costs associated with the Fourth Quarter 2008 Restructuring Plan. During the three months ended June 30, 2011, we incurred a recovery of $1.2 million related to the sale of manufacturing equipment associated with a prior restructuring plan to shut down a PVC manufacturing facility in Oklahoma. This recovery is included in restructuring (income) expense in the condensed consolidated statements of income for the three and six months ended June 30, 2011. This recovery is included in the tables below as income in the additions column and as a receivable reclassed out of the ending balance column in the foreign exchange and other adjustments column for the periods presented.

In May 2009, we initiated plans to further consolidate plants in our window and door profiles business (included in the "Other" row in the table below). As a result we incurred restructuring costs, including fixed asset impairment charges, termination benefits and other exit costs which have been recognized in accordance with ASC subtopic 420-10 and related accounting standards. For the three and six months ended June 30, 2011, there were no additional restructuring charges. For the three and six months ended June 30, 2010, we incurred nil and $0.4 million of additional restructuring expenses, respectively, which are included in the table below. We do not expect there to be any further future costs associated with this plan.

In May 2011, in conjunction with our integration strategy for Exterior Portfolio, we simplified some redundant selling, general & administrative functions. As part of this initiative the company completed a restructuring and consolidation plan within the siding business to optimize the organizational structure, which resulted in $0.4 million of restructuring costs being incurred for the three and six months ended June 30, 2011, which are included in the table below in the Other row. We continue to evaluate and execute plans to integrate the Exterior Portfolio acquisition into our operations.

A summary of our restructuring activities by reportable segment for the three and six months ended June 30, 2011 and 2010 is as follows:

(In thousands)		Balance at March 31, 2011		Additions (Recoveries)			Cash Payments			Foreign Exchange and Other Adjustments		Balance at June 30, 2011

Chlorovinyls
Fourth Quarter 2008 Restructuring Plan:
	Involuntary termination benefits	$	89	$	—		$	(17	)	$	1	$	73
	Exit costs		134		(1,150	)		116			1,151		251
Building Products
Fourth Quarter 2008 Restructuring Plan:
	Involuntary termination benefits		958		—			(15	)		4		947
Other:
	Involuntary termination benefits		63		443			(73	)		1		434
Corporate
Fourth Quarter 2008 Restructuring Plan:
	Involuntary termination benefits		161		—			—			1		162

Total		$	1,405	$	(707	)	$	11		$	1,158	$	1,867

(In thousands)		Balance at December 31, 2010		Additions (Recoveries)			Cash Payments			Foreign Exchange and Other Adjustments		Balance at June 30, 2011

Chlorovinyls
Fourth Quarter 2008 Restructuring Plan:
	Involuntary termination benefits	$	108	$	634		$	(806	)	$	137	$	73
	Exit costs		130		(1,150	)		116			1,155		251
Building Products
Fourth Quarter 2008 Restructuring Plan:
	Involuntary termination benefits		1,168		(52	)		(194	)		25		947
Other:
	Involuntary termination benefits		86		443			(97	)		2		434
Corporate
Fourth Quarter 2008 Restructuring Plan:
	Involuntary termination benefits		156		—			—			6		162

Total		$	1,648	$	(125	)	$	(981	)	$	1,325	$	1,867

(In thousands)		Balance at March 31, 2010		Additions (Recoveries)			Cash Payments			Foreign Exchange and Other Adjustments			Balance at June 30, 2010

Chlorovinyls
Fourth Quarter 2008 Restructuring Plan:
	Involuntary termination benefits	$	49	$	157		$	—		$	42		$	248
	Exit costs		542		332			(699	)		(8	)		167
Building Products
Fourth Quarter 2008 Restructuring Plan:
	Involuntary termination benefits		2,103		5			(513	)		(71	)		1,524
	Exit costs		—		—									—
Other
	Involuntary termination benefits		778		(59	)		(128	)		(24	)		567
	Exit costs		—		4			(4	)					—
Corporate
Fourth Quarter 2008 Restructuring Plan:
	Involuntary termination benefits		49		—			—			(49	)		—

Total		$	3,521	$	439		$	(1,344	)	$	(110	)	$	2,506

(In thousands)		Balance at December 31, 2009		Additions (Recoveries)			Cash Payments			Foreign Exchange and Other Adjustments			Balance at June 30, 2010

Chlorovinyls
Fourth Quarter 2008 Restructuring Plan:
	Involuntary termination benefits	$	1,030	$	157		$	(991	)	$	52		$	248
	Exit costs		1,976		(756	)		(922	)		(131	)		167
Building Products
Fourth Quarter 2008 Restructuring Plan:
	Involuntary termination benefits		2,418		230			(1,127	)		3			1,524
	Exit costs		—		55			(55	)		—			—
Other:
	Involuntary termination benefits		1,042		(148	)		(330	)		3			567
	Exit costs		179		460			(639	)		—			—
Corporate
Fourth Quarter 2008 Restructuring Plan:
	Involuntary termination benefits		48		—			—			(48	)		—

Total		$	6,693	$	(2	)	$	(4,064	)	$	(121	)	$	2,506