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 nine months ended September 30, 2011, we incurred and paid nil and $0.6 million, respectively, related to the settlement of pension and postretirement benefits from our permanently shut down PVC manufacturing facility in Sarnia. For the three and nine months ended September 30, 2010, we incurred $0.1 million in restructuring expenses and a recovery of $0.2 million, respectively, related to the Fourth Quarter 2008 Restructuring Plan primarily due to additional termination benefits and exit costs of $1.0 million, offset by a reversal of an accrual for remediation costs that did not have to be incurred or reimbursed by us. These amounts are noted as reductions in the additions column in the tables below. In addition, for the three and nine months ended September 30, 2010, we incurred nil and $0.1 million, respectively, in long-lived asset impairment charges. We do not expect there to be any future costs associated with the Fourth Quarter 2008 Restructuring Plan.

During the nine months ended September 30, 2011, we recovered $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 expense in the condensed consolidated statements of income for the nine months ended September 30, 2011. This recovery is included in the tables below as income in the additions column for the Chlorovinyls Fourth Quarter 2008 Restructuring Plan Exit costs and as a receivable reclassified out of the ending balance column in the Foreign Exchange and Other Adjustments column for the periods presented.

In May 2009, we initiated a plan 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 or nine months ended September 30, 2011, there were no additional restructuring charges. For the three months and nine months ended September 30, 2010, we incurred nil and $0.4 million of additional restructuring expenses, respectively, which are included in the additions column in the table below. We do not expect there to be any further future costs associated with this 2009 restructuring plan.

In May 2011, in conjunction with our integration strategy for Exterior Portfolio, we eliminated some redundant selling, general and 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 nil and $0.4 million of restructuring costs being incurred for the three and nine months ended September 30, 2011, respectively, which are included in the tables 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 nine months ended September 30, 2011 and 2010 is as follows:

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

Chlorovinyls
Fourth Quarter 2008 Restructuring Plan:
	Involuntary termination benefits	$	73		—		—		$	(5	)	$	68
	Exit costs		251		—		120			(10	)		361
Building Products
Fourth Quarter 2008 Restructuring Plan:
	Involuntary termination benefits		947		—		3			(72	)		878
Other:
	Involuntary termination benefits		434		1		(163	)		(12	)		260
Corporate
Fourth Quarter 2008 Restructuring Plan:
	Involuntary termination benefits		162		—		—			(12	)		150

Total		$	1,867	$	1	$	(40	)	$	(111	)	$	1,717

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

Chlorovinyls
Fourth Quarter 2008 Restructuring Plan:
	Involuntary termination benefits	$	108	$	634		$	(806	)	$	132		$	68
	Exit costs		130		(1,149	)		236			1,144			361
Building Products
Fourth Quarter 2008 Restructuring Plan:
	Involuntary termination benefits		1,168		(53	)		(191	)		(46	)		878
Other:
	Involuntary termination benefits		86		445			(260	)		(11	)		260
Corporate
Fourth Quarter 2008 Restructuring Plan:
	Involuntary termination benefits		156		—			—			(6	)		150

Total		$	1,648	$	(123	)	$	(1,021	)	$	1,213		$	1,717

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

Chlorovinyls
Fourth Quarter 2008 Restructuring Plan:
	Involuntary termination benefits	$	248	$	—		$	(163	)	$	4		$	89
	Exit costs		167		141			(158	)		(7	)		143
Building Products
Fourth Quarter 2008 Restructuring Plan:
	Involuntary termination benefits		1,524		—			(275	)		42			1,291
	Exit costs		—		—			—			—			—
Other
	Involuntary termination benefits		567		(5	)		(86	)		14			490
	Exit costs		—		—			—			—			—
Corporate
Fourth Quarter 2008 Restructuring Plan:
	Involuntary termination benefits		—		—			—			—			—

Total		$	2,506	$	136		$	(682	)	$	53		$	2,013

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

Chlorovinyls
Fourth Quarter 2008 Restructuring Plan:
	Involuntary termination benefits	$	1,030	$	157		$	(1,154	)	$	56		$	89
	Exit costs		1,976		(615	)		(1,080	)		(138	)		143
Building Products
Fourth Quarter 2008 Restructuring Plan:
	Involuntary termination benefits		2,418		230			(1,402	)		45			1,291
	Exit costs		—		55			(55	)		—			—
Other:
	Involuntary termination benefits		1,042		(153	)		(416	)		17			490
	Exit costs		179		460			(639	)		—			—
Corporate
Fourth Quarter 2008 Restructuring Plan:
	Involuntary termination benefits		48		—			—			(48	)		—

Total		$	6,693	$	134		$	(4,746	)	$	(68	)	$	2,013