NOTE 13. Subsequent Events

On November 3, 2011, the Company began the implementation of a restructuring plan (the Plan) to strengthen the Company's competitive positioning, implement a more competitive cost structure and conduct a workforce rebalancing to better address faster growing market segments. The Plan primarily involves approximately 1,400 employees who either have been notified that their employment with the Company will be terminated or will be notified regarding the termination of their employment during the remainder of the fourth quarter of 2011 and the first quarter of 2012. The Plan also involves additional cost reduction actions that will take place during the remainder of the fourth quarter of 2011 and in 2012.

The Company currently estimates that it will record restructuring expense in the fourth quarter of 2011 of approximately $101 million. Of this amount, approximately $56 million is related to severance and costs of continuation of certain employee benefits, approximately $44 million is related to contract or program termination costs and approximately $1 million is related to asset impairments. Of the total fourth quarter of 2011 restructuring expense, approximately $56 million will be cash expenditures in the fourth quarter of 2011, $29 million will be future cash expenditures in 2012 and $15 million will be future cash expenditures in 2013.

In addition, the Company currently estimates that it will record restructuring expense in 2012 of approximately $4 million. Of this amount, approximately $3 million is related to severance and costs of continuation of certain employee benefits and approximately $1 million is related to facility site closures, substantially all of which the Company expects to pay in 2012.