Income Taxes (Tables)

12 Months Ended

Dec. 25, 2012

The provision (benefit) for income taxes for the fiscal years ended December 25, 2012, December 27, 2011 and December 28, 2010 consisted of the following (in thousands):



	December 25, 2012			December 27, 2011			December 28, 2010
Current:
Federal	$	(597	)	$	2,446		$	790
State	88			2,471			1,925
Deferred:
Federal	2,179			(7,015		)	2,859
State	617			(1,405		)	91
Income tax expense (benefit)	$	2,287		$	(3,503	)	$	5,665

Items of reconciliation to the statutory rate

Items of reconciliation to the statutory rate:



	December 25, 2012			December 27, 2011			December 28, 2010
Tax computed at U.S. federal statutory rate	$	6,058		$	421		$	9,496
State and local income taxes (net of federal benefit)	675			(223		)	971
Tax credits	(3,303		)	(5,211		)	(3,065		)
Charitable contributions	(827		)	(654		)	(457		)
Non-deductible transaction expenses	—			1,335			—
Uncertain tax position (release) accrual	(444		)	622			(1,102		)
Change in deferred tax rate	—			185			—
Other	128			22			(178		)
Income tax (benefit) expense	$	2,287		$	(3,503	)	$	5,665

Significant components of the deferred tax assets and liabilities

Significant components of the Company's deferred tax assets and liabilities are as follows (in thousands):



	December 25, 2012			December 27, 2011
Assets:
Insurance reserves	$	9,078		$	8,139
Deferred gains	769			1,553
Profit sharing and vacation	6,833			6,359
Uncertain tax position benefit	783			3,299
General business credit carryforwards	13,450			964
Other	6,493			6,113
Unfavorable leasehold interests	4,933			—
Transaction costs	82			9,077
Total deferred tax assets	42,421			35,504
Liabilities:
Depreciation and amortization	(232,661		)	(140,594		)
Debt refinancing	(4,294		)	—
Favorable leasehold interests	(3,564		)	—
Other	(2,747		)	(2,275		)
Total deferred tax liabilities	(243,266		)	(142,869		)
Net deferred tax liability	$	(200,845	)	$	(107,365	)

Current asset	$	17,445		$	16,369
Non-current liability	$	(218,290	)	$	(123,734	)

Reconciliation of unrecognized tax benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows, (in thousands):



	December 25, 2012			December 27, 2011			December 28, 2010
Beginning balance	$	9,527		$	9,049		$	9,799
Purchase accounting adjustments	(6,682		)	—			—
Additions based on tax positions related to the current year	2,439			64			42
Lapse of applicable statute of limitations	(895		)	(50		)	(1,682		)
Additional interest / penalties accrued	218			634			890
Adjustments to prior year positions	$	—		$	(170	)	$	—
Ending balance	$	4,607		$	9,527		$	9,049