Income Taxes	3 Months Ended
Mar. 30, 2013
Income Taxes	Note 8. Income Taxes We recorded an income tax benefit of $1.2 million (an effective tax benefit rate of 49.5%) in the first quarter of 2013, compared to an income tax expense of $1.2 million (an effective tax expense rate of 34.0%) in the first quarter of 2012. The effective tax rate benefit in the quarter ended March 30, 2013 included $2.0 million of 2012 federal research and development tax credit benefits as a result of the American Taxpayer Relief Act of 2012, passed in January 2013. This Act includes an extension of the federal research and development tax credit for the amounts paid or incurred after December 31, 2011 and before January 1, 2014. We recognized total federal research and development tax credit benefits of $2.5 million in the first quarter of 2013 and expect to continue to recognize the benefits throughout fiscal 2013. The effective tax rate for the quarter ended March 31, 2012 included no federal research and development tax credit benefits. Our unrecognized tax benefits were $2.0 million and $1.7 million at March 30, 2013 and December 31, 2012, respectively. Most of these amounts, if recognized, would affect our annual income tax rate. It is reasonably possible that unrecognized tax benefits could be reduced by an immaterial amount in the next twelve months.

Income Taxes

3 Months Ended

Mar. 30, 2013

Note 8. Income Taxes

We recorded an income tax benefit of $1.2 million (an effective tax benefit rate of 49.5%) in the first quarter of 2013, compared to an income tax expense of $1.2 million (an effective tax expense rate of 34.0%) in the first quarter of 2012. The effective tax rate benefit in the quarter ended March 30, 2013 included $2.0 million of 2012 federal research and development tax credit benefits as a result of the American Taxpayer Relief Act of 2012, passed in January 2013. This Act includes an extension of the federal research and development tax credit for the amounts paid or incurred after December 31, 2011 and before January 1, 2014. We recognized total federal research and development tax credit benefits of $2.5 million in the first quarter of 2013 and expect to continue to recognize the benefits throughout fiscal 2013. The effective tax rate for the quarter ended March 31, 2012 included no federal research and development tax credit benefits.

Our unrecognized tax benefits were $2.0 million and $1.7 million at March 30, 2013 and December 31, 2012, respectively. Most of these amounts, if recognized, would affect our annual income tax rate. It is reasonably possible that unrecognized tax benefits could be reduced by an immaterial amount in the next twelve months.