Item 2.05. Costs Associated with Exit or Disposal Activities.

Burlington Facility

The total pre-tax charges for the Burlington Facility associated with the restructure are estimated to be approximately $5.8 million, of which approximately $2.7 million is expected to be recognized in 2009. The amount recognized in 2009 relates primarily to employee termination costs. The balance of $3.1 million is expected to be recognized in 2010 and beyond. Approximately $2.0 million of the $3.1 million relates to pension costs. The balance relates to equipment relocation costs and transfer costs. Approximately $5.0 million of the approximate $5.8 million in total pre-tax charges is expected to result in future cash expenditures.

Monterrey Facility

The total pre-tax charges for the Monterrey Facility associated with the restructure are estimated to be approximately $1.2 million of which approximately $0.4 million is expected to be recognized in 2009 and the remainder in 2010. Approximately $0.5 million of the total charges are lease related costs and approximately $0.7 million are equipment transfer expenses and other related costs. All of the approximate $1.2 million in pre-tax charges is expected to result in future cash expenditures.

Item 2.06. Material Impairments.

Monterrey Facility

In connection with the restructure of the Monterrey Facility it was determined on September 30, 2009 that a non-cash fixed asset impairment charge of approximately $1.0 million is required to be recognized in 2009 related to equipment installation costs and related fixed asset costs at the Monterrey Facility. There will be no cash expenditures related to this impairment charge.