Income Taxes	9 Months Ended
Sep. 27, 2014
Income Taxes
Income Taxes	11. Income Taxes Provision 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 was $3.5 million and $3.3 million for the three months ended September 27, 2014 and September 28, 2013, resulting in effective tax rates of 38.4% and 33.2%, respectively. Income tax expense was $10.9 million and $9.1 million for the nine months ended September 27, 2014 and September 28, 2013, respectively, resulting in effective tax rates of 28.0% and 18.9%, respectively. The effective tax rate for the three months ended September 27, 2014 increased from the prior period, primarily due to the non-renewal of the 2014 federal research and development tax credit in the current period, as well as an increase in nondeductible costs related to the Energy Micro acquisition. This increase was partially offset by an increase in the foreign rate benefit in the current period. The effective tax rate for the nine months ended September 27, 2014 increased from the prior period, primarily due to the prior period recognition of the 2012 federal research and development tax credit due to the enactment of the American Taxpayer Relief Act of 2012 on January 2, 2013, as well as the non-renewal of the 2014 federal research and development tax credit in the current period. This increase was partially offset by the release in the current period of prior year unrecognized tax benefits due to the lapse of the statute of limitations applicable to a tax deduction claimed on a prior year foreign tax return. At September 27, 2014, the Company had gross unrecognized tax benefits of $3.6 million, $3.5 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 had a gross decrease of $1.5 million to its prior year unrecognized tax benefits related to the lapse of the statute of limitations applicable to an uncertain tax position during the nine months ended September 27, 2014, a portion of which represented a foreign currency remeasurement adjustment and was recognized in other income (expense), net. The tax years 2009 through 2014 remain open to examination by the major taxing jurisdictions to which the Company is subject. The Company is not currently under audit in any major taxing jurisdiction.

11. Income Taxes

Provision 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 was $3.5 million and $3.3 million for the three months ended September 27, 2014 and September 28, 2013, resulting in effective tax rates of 38.4% and 33.2%, respectively. Income tax expense was $10.9 million and $9.1 million for the nine months ended September 27, 2014 and September 28, 2013, respectively, resulting in effective tax rates of 28.0% and 18.9%, respectively. The effective tax rate for the three months ended September 27, 2014 increased from the prior period, primarily due to the non-renewal of the 2014 federal research and development tax credit in the current period, as well as an increase in nondeductible costs related to the Energy Micro acquisition. This increase was partially offset by an increase in the foreign rate benefit in the current period. The effective tax rate for the nine months ended September 27, 2014 increased from the prior period, primarily due to the prior period recognition of the 2012 federal research and development tax credit due to the enactment of the American Taxpayer Relief Act of 2012 on January 2, 2013, as well as the non-renewal of the 2014 federal research and development tax credit in the current period. This increase was partially offset by the release in the current period of prior year unrecognized tax benefits due to the lapse of the statute of limitations applicable to a tax deduction claimed on a prior year foreign tax return.

At September 27, 2014, the Company had gross unrecognized tax benefits of $3.6 million, $3.5 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 had a gross decrease of $1.5 million to its prior year unrecognized tax benefits related to the lapse of the statute of limitations applicable to an uncertain tax position during the nine months ended September 27, 2014, a portion of which represented a foreign currency remeasurement adjustment and was recognized in other income (expense), net.

The tax years 2009 through 2014 remain open to examination by the major taxing jurisdictions to which the Company is subject. The Company is not currently under audit in any major taxing jurisdiction.