Income Tax	9 Months Ended
Sep. 28, 2019
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	INCOME TAX The Company recorded income tax expense of $0.9 million and $49.5 million, respectively, in the three and nine months ended September 28, 2019, compared to income tax expense of $11.4 million and $34.8 million, respectively in the three and nine months ended September 29, 2018. The Company’s year-to-date effective tax rate was 20.1% in 2019, compared to 17.8% in 2018. The increase in the effective tax rate from 2018 to 2019 primarily relates to a discrete charge of $9.4 million in the second quarter of 2019 related to the reversal of a dividend received deduction benefit recorded in 2018. This discrete charge was recorded as a result of the issuance of final regulations during the second quarter. The discrete charge was partially offset by a benefit of $5.3 million recorded in the third quarter based on the filing of the federal tax return. Additionally, in the second quarter of 2019, the Company received a termination fee from Versum Materials, Inc. (“Versum”) based on the termination of the merger agreement with Versum and recorded a discrete charge of $23.5 million related to the termination fee, net of associated expenses. As a result of the termination fee, the Company released a valuation allowance on federal capital loss carryforwards and recorded a discrete benefit of $2.9 million. The year-to-date income tax expense in 2019 and 2018 includes discrete benefits of $3.3 million and $6.1 million, respectively, recorded in connection with share-based compensation.

Income Tax

9 Months Ended

Sep. 28, 2019

INCOME TAX

The Company recorded income tax expense of $0.9 million and $49.5 million, respectively, in the three and nine months ended September 28, 2019, compared to income tax expense of $11.4 million and $34.8 million, respectively in the three and nine months ended September 29, 2018. The Company’s year-to-date effective tax rate was 20.1% in 2019, compared to 17.8% in 2018.

The increase in the effective tax rate from 2018 to 2019 primarily relates to a discrete charge of $9.4 million in the second quarter of 2019 related to the reversal of a dividend received deduction benefit recorded in 2018. This discrete charge was recorded as a result of the issuance of final regulations during the second quarter. The discrete charge was partially offset by a benefit of $5.3 million recorded in the third quarter based on the filing of the federal tax return. Additionally, in the second quarter of 2019, the Company received a termination fee from Versum Materials, Inc. (“Versum”) based on the termination of the merger agreement with Versum and recorded a discrete charge of $23.5 million related to the termination fee, net of associated expenses. As a result of the termination fee, the Company released a valuation allowance on federal capital loss carryforwards and recorded a discrete benefit of $2.9 million. The year-to-date income tax expense in 2019 and 2018 includes discrete benefits of $3.3 million and $6.1 million, respectively, recorded in connection with share-based compensation.