INCOME TAXES	6 Months Ended
Apr. 01, 2012
INCOME TAXES	11. INCOME TAXES For the quarter and six months ended April 1, 2012, we recorded an income tax provision of $4.7 million and $4.4 million, respectively. For the quarter and six months ended April 3, 2011, we recorded an income tax provision of $5.0 million and an income tax benefit of $8.5 million, respectively. The difference in our effective rate from the US statutory rate of 35 percent primarily reflects changes in the ratio of domestic and international pre-tax income and valuation allowances on both U.S. and foreign deferred tax assets. Additionally, during the six months ended April 1, 2012 we recognized a benefit from the effect of statutory tax rate changes in Israel enacted in the first quarter. Further, during the six months ended April 3, 2011 we recognized non-recurring tax benefits from the valuation allowance release related to the Microsemi – SoC acquisition. We file U.S., state, and foreign income tax returns in jurisdictions with varying statutes of limitations. The 2007 through 2011 tax years generally remain subject to examination by federal tax authorities, most state tax authorities and in significant foreign jurisdictions. Each quarter, we reassess our uncertain tax positions for additional unrecognized tax benefits, interest and penalties, and deletions due to statute expirations. Based on anticipated settlements and federal, state and foreign statute expirations in various jurisdictions, we anticipate a decrease in the unrecognized tax benefits of approximately $9.5 million within the next twelve months. We establish liabilities for possible assessments by tax authorities resulting from known tax exposures including, but not limited to, international tax issues and certain tax credits. We are currently undergoing an Internal Revenue Service examination for the 2007 to 2009 tax years, as well as certain state examinations. There have been no significant proposed adjustments to date. We do not expect the results of any tax audits would have a material impact on our financial position or results of operations.

INCOME TAXES

6 Months Ended

Apr. 01, 2012

11. INCOME TAXES

For the quarter and six months ended April 1, 2012, we recorded an income tax provision of $4.7 million and $4.4 million, respectively. For the quarter and six months ended April 3, 2011, we recorded an income tax provision of $5.0 million and an income tax benefit of $8.5 million, respectively. The difference in our effective rate from the US statutory rate of 35 percent primarily reflects changes in the ratio of domestic and international pre-tax income and valuation allowances on both U.S. and foreign deferred tax assets. Additionally, during the six months ended April 1, 2012 we recognized a benefit from the effect of statutory tax rate changes in Israel enacted in the first quarter. Further, during the six months ended April 3, 2011 we recognized non-recurring tax benefits from the valuation allowance release related to the Microsemi – SoC acquisition.

We file U.S., state, and foreign income tax returns in jurisdictions with varying statutes of limitations. The 2007 through 2011 tax years generally remain subject to examination by federal tax authorities, most state tax authorities and in significant foreign jurisdictions. Each quarter, we reassess our uncertain tax positions for additional unrecognized tax benefits, interest and penalties, and deletions due to statute expirations. Based on anticipated settlements and federal, state and foreign statute expirations in various jurisdictions, we anticipate a decrease in the unrecognized tax benefits of approximately $9.5 million within the next twelve months.

We establish liabilities for possible assessments by tax authorities resulting from known tax exposures including, but not limited to, international tax issues and certain tax credits. We are currently undergoing an Internal Revenue Service examination for the 2007 to 2009 tax years, as well as certain state examinations. There have been no significant proposed adjustments to date. We do not expect the results of any tax audits would have a material impact on our financial position or results of operations.