Income Taxes:

Our income tax expense (benefit) consists of the following for the periods presented:



	Successor
	Three Months Ended
	September 27, 2015			September 28, 2014

Federal and state income taxes	$	(1,643	)	$	(6,728	)
Foreign income taxes	135			(208		)
Income tax expense (benefit)	$	(1,508	)	$	(6,936	)
Effective rate	32.0		%	34.3		%



	Successor						Predecessor
	Nine Months Ended			For the 226 Day Period Ended			For the 47 Day Period Ended
	September 27, 2015			September 28, 2014			February 14, 2014

Federal and state income taxes	$	2,431		$	(15,220	)	$	914
Foreign income taxes	888			(614		)	104
Income tax expense (benefit)	$	3,319		$	(15,834	)	$	1,018
Effective rate	66.8		%	28.4		%	59.1		%

Our effective income tax rate of 66.8% for the nine months ended September 27, 2015, 28.4% for the 226 day period ended September 28, 2014, and 59.1% for the 47 day period ended February 14, 2014, differs from the statutory rate primarily due to the unfavorable impact of non-deductible costs related to the Merger and Merger related litigation.

Our liability for uncertain tax positions (excluding interest and penalties) was $3.9 million and $1.9 million as of September 27, 2015 and December 28, 2014, respectively, and if recognized would decrease our provision for income taxes by $1.6 million. Within the next twelve months, we could settle or otherwise conclude income tax audits and/or have expiring statutes of limitations. As such, it is reasonably possible that the liability for uncertain tax positions could decrease by as much as $0.2 million as a result of settlements with certain taxing authorities and expiring statutes of limitations within the next twelve months.

The total accrued interest and penalties related to unrecognized tax benefits as of September 27, 2015 and December 28, 2014, was $1.9 million and $1.5 million, respectively. On the Consolidated Balance Sheets, we include current interest related to unrecognized tax benefits in “Accrued interest,” current penalties in “Accrued expenses” and noncurrent accrued interest and penalties in “Other noncurrent liabilities.”