Income Taxes	9 Months Ended
Jun. 23, 2012
Income Taxes	(13) Income Taxes In accordance with ASC 740, Income Taxes, each interim period is considered integral to the annual period and tax expense is measured using an estimated annual effective rate. The Company records income tax expense each quarter based on its best estimate of the annual effective rate for the full fiscal year and uses that rate to provide for income taxes on a current year-to-date basis, as adjusted for discrete taxable events that occur during the interim period. The Company’s effective tax rates for the three and nine month periods ended June 23, 2012 were 57.1% and 88.6%, respectively, compared to 18.5% and 30.3%, respectively, for the corresponding periods in the prior year. For the three and nine months ended June 23, 2012, the effective tax rates were higher than the statutory rate primarily due to non-deductible contingent consideration compensation expense related to TCT, fair value adjustments related to the Interlace and Sentinelle Medical contingent consideration liabilities, and state taxes. The Company also established a $2.6 million valuation allowance for Canadian tax credits due to uncertainties surrounding its ability to generate future taxable income to fully utilize these tax assets. For the three months ended June 25, 2011, the effective tax rate was less than the statutory rate primarily due to reversing $8.2 million in income tax reserves due to settling the United States Internal Revenue Service (the “IRS”) federal audit for fiscal years 2007, 2008 and 2009 and the statute of limitations expiring in various federal, state and foreign jurisdictions, and the Section 199 manufacturing deduction. For the nine months ended June 25, 2011, the effective tax rate was less than the statutory rate primarily due to the Section 199 manufacturing deduction, reversal of income tax reserves, U.S. and Canadian research credits, the retroactively reinstated Federal research credit, and the tax benefit generated from the debt extinguishment loss recorded in the first quarter of fiscal 2011. As of June 23, 2012, the Company has recorded $816.6 million of net deferred tax liabilities, which is net of certain deferred tax assets, compared to $917.8 million at September 24, 2011. The Company’s deferred tax assets are periodically evaluated to determine their recoverability. In connection with retiring $500.0 million principal of the 2007 Notes, the Company is required to recapture the original issuance discount it deducted for tax purposes and remit $59.0 million to the Internal Revenue Service and state taxing jurisdictions in fiscal 2012. This amount had been recorded within the deferred tax liabilities. The Company has $30.6 million of gross unrecognized tax benefits, including interest, at June 23, 2012. This represents the unrecognized tax that, if recognized, would reduce the Company’s effective tax rate. The Company’s policy is to recognize accrued interest and penalties related to unrecognized tax benefits and income tax liabilities within income tax expense. As of June 23, 2012, accrued interest is $0.9 million, net of federal benefit, and no penalties have been accrued.

(13) Income Taxes

In accordance with ASC 740, Income Taxes, each interim period is considered integral to the annual period and tax expense is measured using an estimated annual effective rate. The Company records income tax expense each quarter based on its best estimate of the annual effective rate for the full fiscal year and uses that rate to provide for income taxes on a current year-to-date basis, as adjusted for discrete taxable events that occur during the interim period.

The Company’s effective tax rates for the three and nine month periods ended June 23, 2012 were 57.1% and 88.6%, respectively, compared to 18.5% and 30.3%, respectively, for the corresponding periods in the prior year. For the three and nine months ended June 23, 2012, the effective tax rates were higher than the statutory rate primarily due to non-deductible contingent consideration compensation expense related to TCT, fair value adjustments related to the Interlace and Sentinelle Medical contingent consideration liabilities, and state taxes. The Company also established a $2.6 million valuation allowance for Canadian tax credits due to uncertainties surrounding its ability to generate future taxable income to fully utilize these tax assets. For the three months ended June 25, 2011, the effective tax rate was less than the statutory rate primarily due to reversing $8.2 million in income tax reserves due to settling the United States Internal Revenue Service (the “IRS”) federal audit for fiscal years 2007, 2008 and 2009 and the statute of limitations expiring in various federal, state and foreign jurisdictions, and the Section 199 manufacturing deduction. For the nine months ended June 25, 2011, the effective tax rate was less than the statutory rate primarily due to the Section 199 manufacturing deduction, reversal of income tax reserves, U.S. and Canadian research credits, the retroactively reinstated Federal research credit, and the tax benefit generated from the debt extinguishment loss recorded in the first quarter of fiscal 2011.

As of June 23, 2012, the Company has recorded $816.6 million of net deferred tax liabilities, which is net of certain deferred tax assets, compared to $917.8 million at September 24, 2011. The Company’s deferred tax assets are periodically evaluated to determine their recoverability. In connection with retiring $500.0 million principal of the 2007 Notes, the Company is required to recapture the original issuance discount it deducted for tax purposes and remit $59.0 million to the Internal Revenue Service and state taxing jurisdictions in fiscal 2012. This amount had been recorded within the deferred tax liabilities.

The Company has $30.6 million of gross unrecognized tax benefits, including interest, at June 23, 2012. This represents the unrecognized tax that, if recognized, would reduce the Company’s effective tax rate. The Company’s policy is to recognize accrued interest and penalties related to unrecognized tax benefits and income tax liabilities within income tax expense. As of June 23, 2012, accrued interest is $0.9 million, net of federal benefit, and no penalties have been accrued.