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Income Taxes
3 Months Ended
Mar. 30, 2014
Income Tax Disclosure [Abstract]  
Income Taxes
Income Taxes

The income tax provision for the three months ended March 30, 2014 was $9.0 million or an effective tax rate of 38.5%. The income tax provision for the three months ended March 31, 2013 was $8.5 million or an effective tax rate of 35.8%. The increase in the income tax provision and effective tax rate for the three month periods ended March 30, 2014, compared to the same period in the prior year was primarily caused by decrease in the tax benefit for U.S. research tax credits. The U.S. research tax credit is no longer available after December 31, 2013 due to its expiration. The rate for the three months ended March 30, 2013 also included the tax benefit for the 2012 U.S. federal research credit. On January 2, 2013 the American Taxpayer Relief Act of 2012 reinstated the research credit, retroactive to January 1, 2012. Accordingly, the entire benefit for the 2012 U.S. research credit of approximately $734,000 was recognized in the three months ended March 31, 2013.

For the three month periods ended March 30, 2014 and March 31, 2013, a loss was incurred in a jurisdiction where no tax benefit could be recorded. Because the tax benefit could not be recorded, the forecasted earnings from this jurisdiction were excluded from the determination of the tax expense for these periods.

The Company files income tax returns in the U.S. federal jurisdiction as well as various state, local, and foreign jurisdictions. Due to the uncertain nature of ongoing tax audits, the Company has recorded its liability for uncertain tax positions as part of its long-term liability as payments cannot be anticipated over the next twelve months. The existing tax positions of the Company continue to generate an increase in the liability for uncertain tax positions. The liability for uncertain tax positions may be reduced for liabilities that are settled with taxing authorities or on which the statute of limitations could expire without assessment from tax authorities. The possible reduction in liabilities for uncertain tax positions resulting from the expiration of statutes of limitation in multiple jurisdictions in the next twelve months is approximately $2.8 million, excluding the interest, penalties and the effect of any related deferred tax assets or liabilities.