The table below provides a reconciliation of the non-GAAP measure to its most comparable measure calculated in accordance with GAAP.

($ in millions)
13 Weeks Ended 1-Jan-12   13 Weeks Ended
High   Low   2-Oct-11
(Unaudited)   (Unaudited) (Unaudited)

GAAP (Loss)/ Income before Income taxes
$ (9.6 ) $ (10.1 ) $ 14.7
Adjustments, before tax:
 
Pension loss amortization 6.1 6.1 6.1
Pension settlement and postretirement plan amendment - - (20.2 )
Restructuring cost 5.3 5.3 0.1
         
Non-GAAP Income before Income taxes $ 1.8     $ 1.3     $ 0.7  

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