Income Taxes	9 Months Ended
Sep. 29, 2013
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES The effective tax rate for the nine months ended September 29, 2013 was 42.6% as compared to 0.9% for the nine months ended September 23, 2012. The change in the effective tax rate for the thirty-nine weeks ended September 29, 2013 was due to the mix of income between subsidiaries and the goodwill impairment charges in 2012 that did not receive an income tax benefit. Historically, we determined our interim tax provision using an estimated annual effective tax rate methodology. For the nine months ended September 23, 2012, we accounted for the U.S. operations by applying the discrete method based on the determination that if the U.S. operations were included in the estimated annual effective tax rate, small changes in estimated pretax earnings could result in significant fluctuations in the tax rate. In the third quarter of 2013 and for the nine months ended September 29, 2013, we accounted for the U.S. operations by applying an estimated annual effective rate methodology. We determined that if the U.S. operations are included in the estimated annual effective tax rate, small changes in estimated pretax earnings would no longer result in significant fluctuations in the tax rate. We evaluate our deferred income taxes quarterly to determine if valuation allowances are required or should be adjusted. We are required to assess whether valuation allowances should be established against their deferred tax assets based on all available evidence, both positive and negative, using a “more likely than not” standard. In the assessment for a valuation allowance, appropriate consideration is given to all positive and negative evidence related to the realization of the deferred tax assets. This assessment considers, among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of future profitability, the duration of statutory carryforward periods, our experience with loss carryforwards not expiring and tax planning alternatives. We operate and derive income across multiple jurisdictions. As the geographic footprint of the business changes, we may encounter losses in jurisdictions that have been historically profitable, and as a result might require additional valuation allowances to be recorded against certain deferred tax asset balances. As of September 29, 2013 and December 30, 2012, we had net deferred tax assets of $17.8 million and $17.9 million respectively. Included in other current assets as of September 29, 2013, is a current income tax receivable of $4.6 million. This amount represents a net receivable of $0.5 million as of December 30, 2012, year to date estimated tax payments made in excess of refunds received in the amount of $8.0 million, and tax expense recorded on our year to date pretax income of $3.9 million. Included in other current liabilities is our current deferred tax liability of $2.5 million. The total amount of gross unrecognized tax benefits that, if recognized, would affect the effective tax rate was $14.7 million and $16.3 million at September 29, 2013 and December 30, 2012, respectively. Penalties and tax-related interest expense are reported as a component of income tax expense. During the nine months ended September 29, 2013 we recognized an interest and penalties benefit of $0.2 million compared to interest and penalties expense of $0.7 million during the nine months ended September 23, 2012. As of September 29, 2013 and December 30, 2012, we had accrued interest and penalties related to unrecognized tax benefits of $4.0 million and $4.3 million, respectively. We file income tax returns in the U.S. and in various states, local and foreign jurisdictions. We are routinely examined by tax authorities in these jurisdictions. It is possible that these examinations may be resolved within twelve months. Due to the potential for resolution of federal, state and foreign examinations, and the expiration of various statutes of limitation, it is reasonably possible that the gross unrecognized tax benefits balance may decrease within the next twelve months by a range of $2.6 million to $4.2 million. We are currently under audit in the following major jurisdictions: United States 2011, Germany 2006 – 2009, Finland 2008 – 2009, and India 2010. We operate under tax holidays in other countries, which are effective through dates ranging from 2015 to 2017, and may be extended if certain additional requirements are satisfied. The tax holidays are conditional upon our meeting certain employment and investment thresholds.

INCOME TAXES

The effective tax rate for the nine months ended September 29, 2013 was 42.6% as compared to 0.9% for the nine months ended September 23, 2012. The change in the effective tax rate for the thirty-nine weeks ended September 29, 2013 was due to the mix of income between subsidiaries and the goodwill impairment charges in 2012 that did not receive an income tax benefit.

Historically, we determined our interim tax provision using an estimated annual effective tax rate methodology. For the nine months ended September 23, 2012, we accounted for the U.S. operations by applying the discrete method based on the determination that if the U.S. operations were included in the estimated annual effective tax rate, small changes in estimated pretax earnings could result in significant fluctuations in the tax rate. In the third quarter of 2013 and for the nine months ended September 29, 2013, we accounted for the U.S. operations by applying an estimated annual effective rate methodology. We determined that if the U.S. operations are included in the estimated annual effective tax rate, small changes in estimated pretax earnings would no longer result in significant fluctuations in the tax rate.

We evaluate our deferred income taxes quarterly to determine if valuation allowances are required or should be adjusted. We are required to assess whether valuation allowances should be established against their deferred tax assets based on all available evidence, both positive and negative, using a “more likely than not” standard. In the assessment for a valuation allowance, appropriate consideration is given to all positive and negative evidence related to the realization of the deferred tax assets. This assessment considers, among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of future profitability, the duration of statutory carryforward periods, our experience with loss carryforwards not expiring and tax planning alternatives. We operate and derive income across multiple jurisdictions. As the geographic footprint of the business changes, we may encounter losses in jurisdictions that have been historically profitable, and as a result might require additional valuation allowances to be recorded against certain deferred tax asset balances. As of September 29, 2013 and December 30, 2012, we had net deferred tax assets of $17.8 million and $17.9 million respectively.

Included in other current assets as of September 29, 2013, is a current income tax receivable of $4.6 million. This amount represents a net receivable of $0.5 million as of December 30, 2012, year to date estimated tax payments made in excess of refunds received in the amount of $8.0 million, and tax expense recorded on our year to date pretax income of $3.9 million. Included in other current liabilities is our current deferred tax liability of $2.5 million.

The total amount of gross unrecognized tax benefits that, if recognized, would affect the effective tax rate was $14.7 million and $16.3 million at September 29, 2013 and December 30, 2012, respectively. Penalties and tax-related interest expense are reported as a component of income tax expense. During the nine months ended September 29, 2013 we recognized an interest and penalties benefit of $0.2 million compared to interest and penalties expense of $0.7 million during the nine months ended September 23, 2012. As of September 29, 2013 and December 30, 2012, we had accrued interest and penalties related to unrecognized tax benefits of $4.0 million and $4.3 million, respectively.

We file income tax returns in the U.S. and in various states, local and foreign jurisdictions. We are routinely examined by tax authorities in these jurisdictions. It is possible that these examinations may be resolved within twelve months. Due to the potential for resolution of federal, state and foreign examinations, and the expiration of various statutes of limitation, it is reasonably possible that the gross unrecognized tax benefits balance may decrease within the next twelve months by a range of

$2.6 million to $4.2 million.

We are currently under audit in the following major jurisdictions: United States 2011, Germany 2006 – 2009, Finland 2008 – 2009, and India 2010.

We operate under tax holidays in other countries, which are effective through dates ranging from 2015 to 2017, and may be extended if certain additional requirements are satisfied. The tax holidays are conditional upon our meeting certain employment and investment thresholds.