Income Taxes	6 Months Ended
Jun. 29, 2013
Income Taxes
Income Taxes	12. Income Taxes Provision (benefit) for income taxes includes both domestic and foreign income taxes at the applicable statutory rates adjusted for non-deductible expenses, research and development tax credits and other permanent differences. Income tax expense (benefit) was $5.9 million and $(2.7) million for the three months ended June 29, 2013 and June 30, 2012, respectively, resulting in effective tax rates of 31.7% and (15.3)%, respectively. Income tax expense was $5.9 million and $0.1 million for the six months ended June 29, 2013 and June 30, 2012, respectively, resulting in effective tax rates of 15.3% and 0.2%, respectively. The effective tax rates for the three and six months ended June 29, 2013 increased from the prior periods, primarily due to the release during the prior period of unrecognized tax benefits that were determined to be effectively settled during 2012, as well as a valuation allowance recorded in the current period related to deferred tax assets for state net operating losses and research and development tax credits that the Company determined are not more likely than not to be realized. These increases were partially offset by the recognition of the fiscal 2013 federal research and development tax credit due to the enactment of the American Taxpayer Relief Act of 2012 (the “Act”) on January 2, 2013. In the six months ended June 29, 2013, the increase was further offset by the effect of the renewal of the fiscal 2012 federal research and development tax credit contained in the Act, which was recognized in its entirety as a benefit to income tax expense in the quarter in which the law was enacted. At June 29, 2013, the Company had gross unrecognized tax benefits of $4.2 million, $4.1 million of which would affect the effective tax rate if recognized. The Company recognizes interest and penalties related to unrecognized tax benefits in the provision for income taxes. The Company believes it is reasonably possible that the gross unrecognized tax benefits will decrease by approximately $1.4 million in the next 12 months due to the lapse of the statute of limitations applicable to a tax deduction claimed on a prior year foreign tax return. The tax years 2006 through 2013 remain open to examination by the major taxing jurisdictions to which the Company is subject. The Company’s 2009, 2010 and 2011 federal income tax returns are under examination by the U.S. Internal Revenue Service. Although the outcome of tax audits is always uncertain, the Company believes that the results of the examination will not materially affect its financial position or results of operations. The Company is not currently under audit in any other major taxing jurisdiction.

Income Taxes

6 Months Ended

Jun. 29, 2013

12. Income Taxes

Provision (benefit) for income taxes includes both domestic and foreign income taxes at the applicable statutory rates adjusted for non-deductible expenses, research and development tax credits and other permanent differences. Income tax expense (benefit) was $5.9 million and $(2.7) million for the three months ended June 29, 2013 and June 30, 2012, respectively, resulting in effective tax rates of 31.7% and (15.3)%, respectively. Income tax expense was $5.9 million and $0.1 million for the six months ended June 29, 2013 and June 30, 2012, respectively, resulting in effective tax rates of 15.3% and 0.2%, respectively. The effective tax rates for the three and six months ended June 29, 2013 increased from the prior periods, primarily due to the release during the prior period of unrecognized tax benefits that were determined to be effectively settled during 2012, as well as a valuation allowance recorded in the current period related to deferred tax assets for state net operating losses and research and development tax credits that the Company determined are not more likely than not to be realized. These increases were partially offset by the recognition of the fiscal 2013 federal research and development tax credit due to the enactment of the American Taxpayer Relief Act of 2012 (the “Act”) on January 2, 2013. In the six months ended June 29, 2013, the increase was further offset by the effect of the renewal of the fiscal 2012 federal research and development tax credit contained in the Act, which was recognized in its entirety as a benefit to income tax expense in the quarter in which the law was enacted.

At June 29, 2013, the Company had gross unrecognized tax benefits of $4.2 million, $4.1 million of which would affect the effective tax rate if recognized. The Company recognizes interest and penalties related to unrecognized tax benefits in the provision for income taxes.

The Company believes it is reasonably possible that the gross unrecognized tax benefits will decrease by approximately $1.4 million in the next 12 months due to the lapse of the statute of limitations applicable to a tax deduction claimed on a prior year foreign tax return.

The tax years 2006 through 2013 remain open to examination by the major taxing jurisdictions to which the Company is subject. The Company’s 2009, 2010 and 2011 federal income tax returns are under examination by the U.S. Internal Revenue Service. Although the outcome of tax audits is always uncertain, the Company believes that the results of the examination will not materially affect its financial position or results of operations. The Company is not currently under audit in any other major taxing jurisdiction.