12.	Income Taxes

The effective tax rate for the three months ended September 30, 2016 was (9.6)% as compared to (51.1)% for the three months ended September 30, 2015. The increase in the effective tax rate, which includes the effects of discrete items, was primarily due to a decrease in pre-tax income resulting from the Company’s debt refinancing that was completed in the three months ended September 30, 2016, as compared to the three months ended September 30, 2015.

The effective tax rate for the nine months ended September 30, 2016 was (21.5)% as compared to 197.8% for the nine months ended September 30, 2015. The decrease in the effective tax rate, which includes the effects of discrete items, was primarily due to a decrease in pre-tax income resulting from the Company’s debt refinancing that occurred in the nine months ended September 30, 2016 and to a liability reversal for uncertain tax positions relating to a 2010 and 2011 IRS tax audit which was settled in the six months ended June 30, 2015.

The Company continues to benefit from tax attributes acquired with the acquisition of TASC, including net operating losses. These tax assets are expected to significantly reduce net cash tax payments through 2024.