Income Taxes	9 Months Ended
Sep. 27, 2014
Income Taxes
Income Taxes	13. Income Taxes CRA's effective income tax rates were 42.8% and 44.0% for the third quarters of fiscal 2014 and fiscal 2013, respectively. The effective tax rate in the third quarter of fiscal 2014 was higher than CRA's combined Federal and state statutory tax rate primarily due to certain unfavorable tax adjustments, offset partially by a favorable geographical mix of earnings. The effective tax rate for the third quarter of fiscal 2013 was higher than the Company's combined Federal and state statutory tax rate primarily due to losses in foreign jurisdictions that provided no tax benefit. CRA's effective income tax rates were 44.1% and 40.8% for the fiscal year-to-date periods ended September 27, 2014 and September 28, 2013, respectively. The effective tax rate for the fiscal year-to-date period ended September 27, 2014 was higher than CRA's combined Federal and state statutory tax rate primarily due to the approximately $0.8 million non-cash tax expense recorded in the second quarter of fiscal 2014 to correct an immaterial error in CRA's previously issued consolidated financial statements, partially offset by certain favorable tax adjustments that were treated as discrete items in the first half of fiscal 2014. The effective tax rate for the fiscal year-to-date period ended September 28, 2013 was lower than the Company's combined Federal and state statutory tax rate primarily due to the favorable settlement of a tax matter in the first quarter of fiscal 2013, partially offset by a discrete tax adjustment of $0.3 million recorded in the second quarter of fiscal 2013 and the effect of losses in foreign jurisdictions that provided no tax benefit in the fiscal year-to-date period ended September 28, 2013. CRA has not provided for deferred income taxes or foreign withholding taxes on undistributed earnings from its foreign subsidiaries as of September 27, 2014, because such earnings are considered to be indefinitely reinvested. CRA does not rely on these unremitted earnings as a source of funds for its domestic business as CRA expects to have sufficient cash flow and availability from its cash generated from operations and amounts available under its bank line of credit to fund its U.S. operational and strategic needs. If CRA were to repatriate its foreign earnings that are indefinitely reinvested, it would incur minimal additional tax expense.

13. Income Taxes

CRA's effective income tax rates were 42.8% and 44.0% for the third quarters of fiscal 2014 and fiscal 2013, respectively. The effective tax rate in the third quarter of fiscal 2014 was higher than CRA's combined Federal and state statutory tax rate primarily due to certain unfavorable tax adjustments, offset partially by a favorable geographical mix of earnings. The effective tax rate for the third quarter of fiscal 2013 was higher than the Company's combined Federal and state statutory tax rate primarily due to losses in foreign jurisdictions that provided no tax benefit.

CRA's effective income tax rates were 44.1% and 40.8% for the fiscal year-to-date periods ended September 27, 2014 and September 28, 2013, respectively. The effective tax rate for the fiscal year-to-date period ended September 27, 2014 was higher than CRA's combined Federal and state statutory tax rate primarily due to the approximately $0.8 million non-cash tax expense recorded in the second quarter of fiscal 2014 to correct an immaterial error in CRA's previously issued consolidated financial statements, partially offset by certain favorable tax adjustments that were treated as discrete items in the first half of fiscal 2014. The effective tax rate for the fiscal year-to-date period ended September 28, 2013 was lower than the Company's combined Federal and state statutory tax rate primarily due to the favorable settlement of a tax matter in the first quarter of fiscal 2013, partially offset by a discrete tax adjustment of $0.3 million recorded in the second quarter of fiscal 2013 and the effect of losses in foreign jurisdictions that provided no tax benefit in the fiscal year-to-date period ended September 28, 2013.

CRA has not provided for deferred income taxes or foreign withholding taxes on undistributed earnings from its foreign subsidiaries as of September 27, 2014, because such earnings are considered to be indefinitely reinvested. CRA does not rely on these unremitted earnings as a source of funds for its domestic business as CRA expects to have sufficient cash flow and availability from its cash generated from operations and amounts available under its bank line of credit to fund its U.S. operational and strategic needs. If CRA were to repatriate its foreign earnings that are indefinitely reinvested, it would incur minimal additional tax expense.