Income Taxes	9 Months Ended
Sep. 29, 2012
Income Taxes	10. Income Taxes Provision for income taxes for the three and nine months ended September 29, 2012 was $0.4 million and $1.5 million, respectively, or negative 2.3% for each period, on a pre-tax loss of $18.6 million and $67.7 million, respectively. This compares to a tax provision of $0.5 million and $1.1 million, or negative 2.3% and 1.9%, on a pre-tax loss of $21.3 million and $61.2 million, respectively, for the three and nine months ended September 24, 2011. The difference between the Company’s effective tax rates and the U.S. federal statutory rate of 35% is primarily attributable to unbenefited U.S. losses, foreign taxes provided on the income of the Company’s foreign subsidiaries, non-deductible stock-based compensation expense, and various discrete items. The higher tax expense in 2012 relates to higher foreign income and associated taxes, the expiration of the Indian tax holiday on March 31, 2011, and the release of $0.2 million of tax reserves in 2011 due to statute of limitations lapses. The realization of tax benefits of deferred tax assets is dependent upon future levels of taxable income, of an appropriate character, in the periods the items are scheduled to be deductible or taxable. Based on the available objective evidence, management believes it is more likely than not that the domestic net deferred tax assets will not be realizable. Accordingly, the Company has provided a full valuation allowance against its domestic deferred tax assets, net of deferred tax liabilities, as of September 29, 2012 and December 31, 2011. In determining future taxable income, the Company makes assumptions to forecast federal, state and international operating income, the reversal of temporary differences, and the implementation of any feasible and prudent tax planning strategies. The assumptions require significant judgment regarding the forecasts of future taxable income and are consistent with the Company’s forecasts used to manage its business. The Company intends to maintain the remaining valuation allowance until sufficient positive evidence exists to support a reversal of, or decrease in the valuation allowance.

Income Taxes

9 Months Ended

Sep. 29, 2012

10. Income Taxes

Provision for income taxes for the three and nine months ended September 29, 2012 was $0.4 million and $1.5 million, respectively, or negative 2.3% for each period, on a pre-tax loss of $18.6 million and $67.7 million, respectively. This compares to a tax provision of $0.5 million and $1.1 million, or negative 2.3% and 1.9%, on a pre-tax loss of $21.3 million and $61.2 million, respectively, for the three and nine months ended September 24, 2011. The difference between the Company’s effective tax rates and the U.S. federal statutory rate of 35% is primarily attributable to unbenefited U.S. losses, foreign taxes provided on the income of the Company’s foreign subsidiaries, non-deductible stock-based compensation expense, and various discrete items. The higher tax expense in 2012 relates to higher foreign income and associated taxes, the expiration of the Indian tax holiday on March 31, 2011, and the release of $0.2 million of tax reserves in 2011 due to statute of limitations lapses.

The realization of tax benefits of deferred tax assets is dependent upon future levels of taxable income, of an appropriate character, in the periods the items are scheduled to be deductible or taxable. Based on the available objective evidence, management believes it is more likely than not that the domestic net deferred tax assets will not be realizable. Accordingly, the Company has provided a full valuation allowance against its domestic deferred tax assets, net of deferred tax liabilities, as of September 29, 2012 and December 31, 2011. In determining future taxable income, the Company makes assumptions to forecast federal, state and international operating income, the reversal of temporary differences, and the implementation of any feasible and prudent tax planning strategies. The assumptions require significant judgment regarding the forecasts of future taxable income and are consistent with the Company’s forecasts used to manage its business. The Company intends to maintain the remaining valuation allowance until sufficient positive evidence exists to support a reversal of, or decrease in the valuation allowance.