Note 12. Income Taxes (Tables)

12 Months Ended

Sep. 24, 2014

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense

	2014	2013	2012
Current:
Federal  ..........................................................................................................................	$        571	$         506	$      7,275
State  ..............................................................................................................................	477	1,748	1,905
Deferred ........................................................................................................................	9,164	72,035	(2,727)
Total income taxes  ......................................................................................................	$  10,212	$    74,289	$      6,453
Reconciliation of effective income tax:
Tax at U.S. statutory rates (35%)  .............................................................................	$  13,656	$    75,762	$    10,919
State income taxes, net of federal benefit  ...............................................................	1,369	5,043	1,063
Federal income tax credits  .........................................................................................	(4,298)	(4,249)	(3,517)
Share-based payments  ..............................................................................................	-	-	25
Tax attributed to noncontrolling interests  ..............................................................	-	(666)	(1,103)
Dividends received deduction  .................................................................................	(3,650)	(2,647)	(963)
Valuation allowance ....................................................................................................	985	-	-
Foreign tax rate differences.........................................................................................	1,993	-	-
Other  .............................................................................................................................	157	1,046	29
Total income taxes  ......................................................................................................	$  10,212	$    74,289	$      6,453

Schedule of Unrecognized Tax Benefits

September 28, 2011........................................................................................................................	$      1,480
Gross increases – current period tax positions  ......................................................................	109
Lapse of statute of limitations  ...................................................................................................	(843)
September 26, 2012........................................................................................................................	746
Gross increases – current period tax positions  ......................................................................	25
Gross decreases- prior period tax positions..............................................................................	(6)
Lapse of statute of limitations  ...................................................................................................	(62)
September 25, 2013........................................................................................................................	703
Gross increases – current period tax positions  ...................................................................	37
Gross decreases- prior period tax positions............................................................................	(1)
Lapse of statute of limitations  ..................................................................................................	(356)
September 24, 2014.....................................................................................................................	$        383

Schedule of Deferred Tax Assets and Liabilities

	2014	2013
Deferred tax assets:
Insurance reserves ..............................................................................................................................	$     3,321	$      2,938
Share-based payments ........................................................................................................................	10	13
Compensation accruals .......................................................................................................................	2,276	1,952
Gift card accruals .................................................................................................................................	1,303	942
Net operating loss credit carryforward .............................................................................................	1,292	60
Valuation allowance on international net operating losses ..........................................................	(1,232)	-
Income tax credit carryforward ..........................................................................................................	1,695	-
Other ......................................................................................................................................................	2,824	2,027
Total deferred tax assets .....................................................................................................................	11,489	7,932
Deferred tax liabilities:
Investments ..........................................................................................................................................	88,050	91,405
Fixed asset basis difference ...............................................................................................................	4,479	3,187
Goodwill and intangibles ....................................................................................................................	4,910	3,376
Total deferred tax liabilities ................................................................................................................	97,439	97,968
Net deferred tax liability ......................................................................................................................	(85,950)	(90,036)
Less current portion ............................................................................................................................	10,812	(5,511)
Long-term liability ................................................................................................................................	$ (96,762)	$   (84,525)