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Income Taxes
9 Months Ended
Sep. 28, 2013
Income Tax Disclosure [Abstract]  
Income Taxes
Income Taxes

The provision for income taxes for the third quarter of 2013 and 2012 was approximately $3.5 million and $5.5 million, respectively. The provision for income taxes for the nine months of 2013 and 2012 was approximately $2.8 million and $18.4 million, respectively. The effective income tax rate of approximately 82.4% for the nine months of 2013 differs from the United States federal statutory rate of 35% principally as a result of losses in certain jurisdictions that cannot be benefited and the settlement of an uncertain tax position during the first quarter of 2013. Compared to the United States federal statutory rate of 35%, the effective income tax rate of approximately 45.5% for the nine months of 2012 reflects an increase in the valuation allowances related to certain deferred tax assets, state tax expense, and nondeductible expenses, partially offset by a decrease due to the effect of foreign operations.

The increase in valuation allowance relates to losses of certain foreign subsidiaries and losses in certain domestic jurisdictions. The Company has determined, based on the history of losses at these subsidiaries, that a valuation allowance is required for these loss carry-forwards since it is more likely than not that these loss carry-forwards will not be realized.

As of January 1, 2013, the Company had a liability of approximately $26.4 million for unrecognized tax benefits related to various federal, foreign and state income tax matters.  As a result of additional provisions during the nine months of 2013 and reversals related to an audit settlement, the liability for uncertain tax positions at September 28, 2013 was approximately $27.5 million. The liability for uncertain tax positions is included in other long-term liabilities on the accompanying unaudited condensed consolidated balance sheet. The corresponding amount of gross uncertain tax benefits was approximately $35.0 million and $34.5 million at September 28, 2013 and December 31, 2012, respectively.

As of September 28, 2013 and December 31, 2012, the amount of uncertain tax positions that will impact the Company's effective tax rate is approximately $14.8 million and $14.6 million, respectively. The difference between the total amount of uncertain tax positions and the amount that will impact the effective tax rate represents the federal tax effect of state tax items, items that offset temporary differences, and items that will result in the reduction of other tax assets.

As of September 28, 2013, the Company had approximately $4.2 million in unrecognized benefits relating to various state and foreign tax issues, for which the statute of limitations is expected to expire in the fourth quarter of 2013. During the first quarter of 2013, the Company reached a settlement related to certain state income tax matters.  As a result, the Company settled total uncertain tax positions of approximately $2.3 million and related interest of approximately $0.8 million for approximately $0.7 million.  The settlement resulted in a tax benefit in the first quarter of 2013 of approximately $1.6 million, net of related federal tax effect.

As of September 28, 2013 and December 31, 2012, the total amount of accrued interest related to uncertain tax positions was approximately $2.8 million and $2.8 million, respectively.  The Company accounts for interest and penalties related to uncertain tax positions as part of its provision for federal and state taxes.