INCOME TAXES

3 Months Ended

Mar. 30, 2012

INCOME TAXES

INCOME TAXES

(11) INCOME TAXES

        The Company's income tax provisions for the three months ended March 30, 2012 and March 31, 2011 reflect the Company's estimates of the effective rates expected to be applicable for the respective full fiscal years, adjusted for any discrete events, which are recorded in the period that they occur. These estimates are reevaluated each quarter based on the Company's estimated tax expense for the full fiscal year. The estimated effective rates for the three months ended March 30, 2012 and March 31, 2011 do not include any benefit for the Company's domestic losses, as the Company has concluded that a valuation allowance on any domestic benefit is required.