Income Taxes	9 Months Ended
Sep. 30, 2016
Income Tax Disclosure [Abstract]
Income Taxes	11. Income Taxes We operate on a global basis and are subject to numerous and complex tax laws and regulations. Our income tax filings are regularly under audit in multiple federal, state and foreign jurisdictions. Income tax audits may require an extended period of time to reach resolution and may result in significant income tax adjustments when interpretation of tax laws or allocation of company profits is disputed. The net amount of tax liability for unrecognized tax benefits may change within the next twelve months due to changes in audit status, expiration of statutes of limitations, settlements of tax assessments and other events which could impact our determination of unrecognized tax benefits. Although the ultimate timing for resolution of the disputed tax issues is uncertain, we may resolve certain tax matters within the next twelve months and pay amounts for other unresolved tax matters in order to limit the potential impact of interest charges. Final resolution of these matters could have a material impact on our income tax expense, results of operations and cash flows for future periods. Currently, we cannot reasonably estimate the amount by which our unrecognized tax benefits will change. Our U.S. federal income tax returns have been audited through 2009 and are currently under audit for years 2010 through 2014. The Internal Revenue Service (“IRS”) has proposed adjustments for years 2005 through 2009, reallocating profits between certain of our U.S. and foreign subsidiaries. We have disputed these adjustments and intend to continue to vigorously defend our positions. For years 2005 through 2007, we have filed a petition with the U.S. Tax Court. For years 2008 through 2009, we are pursuing resolution through the IRS Administrative Appeals Process. The U.S. federal income tax returns of the acquired Biomet consolidated group have been audited through fiscal year 2008. Our effective tax rate (“ETR”) for the three month periods ended September 30, 2016 and 2015 represented a tax benefit of 52.6 percent and a tax provision of 36.3 percent, respectively. For the nine month periods ended September 30, 2016 and 2015, our ETR represented a tax provision of 30.2 percent and 2.7 percent, respectively. Our ETR has been affected by the significant expenses associated with the Biomet merger and other acquisitions which have generally been recognized in higher income tax jurisdictions. Accordingly, this has reduced our ETR as our earnings have been lower in these higher income tax jurisdictions. Additionally, we have recognized significant adjustments related to the finalization of Biomet tax accounts including deferred taxes recognized on the temporary difference between assets recognized at fair value compared to their tax basis. Adjustments related to finalization of tax accounts resulted in $25.1 million of deferred tax benefits recognized in the three month period ended September 30, 2016. However, in the nine month period ended September 30, 2016, this benefit only partially offset other additional tax provisions recognized earlier in the year related to the finalization of deferred taxes resulting in $27.6 million of net tax provisions.

11. Income Taxes

We operate on a global basis and are subject to numerous and complex tax laws and regulations. Our income tax filings are regularly under audit in multiple federal, state and foreign jurisdictions. Income tax audits may require an extended period of time to reach resolution and may result in significant income tax adjustments when interpretation of tax laws or allocation of company profits is disputed. The net amount of tax liability for unrecognized tax benefits may change within the next twelve months due to changes in audit status, expiration of statutes of limitations, settlements of tax assessments and other events which could impact our determination of unrecognized tax benefits. Although the ultimate timing for resolution of the disputed tax issues is uncertain, we may resolve certain tax matters within the next twelve months and pay amounts for other unresolved tax matters in order to limit the potential impact of interest charges. Final resolution of these matters could have a material impact on our income tax expense, results of operations and cash flows for future periods. Currently, we cannot reasonably estimate the amount by which our unrecognized tax benefits will change.

Our U.S. federal income tax returns have been audited through 2009 and are currently under audit for years 2010 through 2014. The Internal Revenue Service (“IRS”) has proposed adjustments for years 2005 through 2009, reallocating profits between certain of our U.S. and foreign subsidiaries. We have disputed these adjustments and intend to continue to vigorously defend our positions. For years 2005 through 2007, we have filed a petition with the U.S. Tax Court. For years 2008 through 2009, we are pursuing resolution through the IRS Administrative Appeals Process. The U.S. federal income tax returns of the acquired Biomet consolidated group have been audited through fiscal year 2008.

Our effective tax rate (“ETR”) for the three month periods ended September 30, 2016 and 2015 represented a tax benefit of 52.6 percent and a tax provision of 36.3 percent, respectively. For the nine month periods ended September 30, 2016 and 2015, our ETR represented a tax provision of 30.2 percent and 2.7 percent, respectively. Our ETR has been affected by the significant expenses associated with the Biomet merger and other acquisitions which have generally been recognized in higher income tax jurisdictions. Accordingly, this has reduced our ETR as our earnings have been lower in these higher income tax jurisdictions. Additionally, we have recognized significant adjustments related to the finalization of Biomet tax accounts including deferred taxes recognized on the temporary difference between assets recognized at fair value compared to their tax basis. Adjustments related to finalization of tax accounts resulted in $25.1 million of deferred tax benefits recognized in the three month period ended September 30, 2016. However, in the nine month period ended September 30, 2016, this benefit only partially offset other additional tax provisions recognized earlier in the year related to the finalization of deferred taxes resulting in $27.6 million of net tax provisions.