Income Taxes (Tables)

12 Months Ended

Dec. 30, 2014

Schedule of components of income tax (benefit) and provision

	Fiscal Year Ended
	December 30, 2014			December 31, 2013			December 25, 2012
Current:
Federal	$	31,176		$	28,648		$	29,286
State		7,913			6,439			7,618
Foreign		381			—			—

Total current		39,470			35,087			36,904
Deferred:
Federal		(379	)		(919	)		(1,511	)
State		(101	)		(28	)		(655	)

Total deferred		(480	)		(947	)		(2,166	)

Income tax provision	$	38,990		$	34,140		$	34,738

Schedule of reconciliation of the statutory federal income tax rate to the entity's effective tax rate

	December 30, 2014			December 31, 2013			December 25, 2012
Tax at statutory federal rate		35.0	%		35.0	%		35.0	%
State and local tax, net of federal benefit		3.5			3.5			3.7
FICA tip tax credit		(6.9	)		(6.5	)		(6.2	)
Work opportunity tax credit		(1.0	)		(1.7	)		(0.9	)
Incentive stock options		(0.2	)		(0.7	)		(0.2	)
Nondeductible officer compensation		0.2			0.4			1.2
Net income attributable to noncontrolling interests		(1.0	)		(1.1	)		—
Other		0.4			—			0.2

Total		30.0	%		28.9	%		32.8	%

Schedule of components of deferred tax assets (liabilities)

	December 30, 2014			December 31, 2013
Deferred tax assets:
Insurance reserves	$	4,577		$	3,876
Other reserves		715			515
Deferred rent		9,838			8,563
Share-based compensation		5,336			5,246
Deferred revenue—gift cards		5,524			3,860
Deferred compensation		5,564			4,200
Other assets and liabilities		2,972			3,311

Total deferred tax asset		34,526			29,571

Deferred tax liabilities:
Property and equipment		(31,682	)		(27,585	)
Goodwill and intangibles		(4,163	)		(3,304	)
Other assets and liabilities		(1,912	)		(1,603	)

Total deferred tax liability		(37,757	)		(32,492	)

Net deferred tax liability	$	(3,231	)	$	(2,921	)


Current deferred tax asset	$	2,773		$	2,853
Noncurrent deferred tax liability		(6,004	)		(5,774	)

Net deferred tax liability	$	(3,231	)	$	(2,921	)

Schedule of reconciliation of the beginning and ending liability for unrecognized tax benefits

	Uncertain tax positions impacting tax rate
Balance at December 25, 2012	$	182
Additions to tax positions related to prior years		102
Reductions due to exam settlements		(112	)

Balance at December 31, 2013		172
Additions to tax positions related to current year		—
Reductions due to statute expiration		(43	)
Reductions due to exam settlement		(15	)

Balance at December 30, 2014	$	114

- Definition

Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

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