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Income Taxes
6 Months Ended
Jun. 29, 2014
Income Tax Disclosure [Abstract]  
Income Taxes
Income Taxes

The income tax provision for the three and six months ended June 29, 2014 was $9.7 million or an effective tax rate of 39.7% and $18.7 million or an effective tax rate of 39.2%, respectively. The income tax provision for the three and six months ended June 30, 2013 was $7.1 million or an effective tax rate of 33.8% and $15.7 million or an effective tax rate of 34.9%, respectively. The increase in the effective tax rate for the three and six month periods ended June 29, 2014, compared to the same period in the prior year was primarily caused by changes in US tax law related to the research tax credit. On December 31, 2011 provisions allowing for the research tax credit expired. On January 2, 2013 the American Taxpayer Relief Act of 2012 reinstated the research credit, retroactive to January 1, 2012 through December 31, 2013. Accordingly, the entire benefit for the 2012 research credit of approximately $0.7 million was recognized during the six months ended June 30, 2013. Additionally, the Company recorded credits related to 2013 in its tax provision for the three and six month periods. As of June 29, 2014, the research credit has not been reinstated. Accordingly, no tax benefit has been recorded during the three and six month periods ended June 29, 2014. Additionally, during the three and six month periods ended in both 2014 and 2013, the Company has incurred losses in a jurisdiction where no tax benefit could be recorded. Because a tax benefit could not be recorded, the forecasted earnings from this jurisdiction were excluded from the determination of the effective tax rate which results in an increase in the tax rate from foreign earnings. The loss in the three and six months ended June 29, 2014 is relatively higher than the loss incurred during the same periods in the prior year.

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.