INCOME TAXES

Our effective income tax rates for the thirteen week periods ended March 30, 2014 and March 31, 2013 were 18.1% and 16.3%, respectively, and reflected taxes accrued in the U.S. and foreign jurisdictions. The tax rate is lower in the comparable period due to U.S. research and experimentation tax credits generated in 2012 and recognized in conjunction with the extension of legislation enacted in January 2013. This legislation expired at the end of 2013, and we have not recognized any benefit related to U.S. research and experimentation credits in the thirteen week period ended March 30, 2014.

We continue to record a valuation allowance against a portion of our U.S. and foreign deferred tax assets as we do not believe it is more likely than not that we will be able to utilize the deferred tax assets in future periods.

Deferred Income Taxes

Net deferred tax assets were classified on the balance sheet as follows (in thousands):



	March 30, 2014			December 31, 2013
Deferred tax assets – current	$	9,884		$	15,114
Deferred tax assets – non-current	4,261			1,751
Other current liabilities	(53		)	(9		)
Deferred tax liabilities – non-current	(11,465		)	(8,931		)
Net deferred tax assets	$	2,627		$	7,925
Valuation allowance	$	4,514		$	2,723

Unrecognized Tax Benefits

During the thirteen week periods ended March 30, 2014 and March 31, 2013, unrecognized tax benefits increased $0.1 million and $0.4 million, respectively, primarily due to uncertainty surrounding permanent establishment and tax credits. The increase for the period ended March 30, 2014 was partially offset by effective settlement of $0.2 million of positions taken on returns in a foreign jurisdiction. There were no increases or decreases in prior unrecognized tax benefits resulting from lapses of statutes of limitations during the period. We recognize interest and penalties related to unrecognized tax benefits in tax expense.

For our major tax jurisdictions, the following years were open for examination by the tax authorities as of March 30, 2014:



Jurisdiction		Open Tax Years
U.S.		2010 and forward
The Netherlands		2011 and forward
Czech Republic		2011 and forward