INCOME TAXES

The following is a reconciliation of the beginning and ending amount of gross unrecognized tax benefits for uncertain tax positions, including positions which impact only the timing of tax benefits.



	Three Months Ended
	March 1, 2014		March 2, 2013
Unrecognized tax benefits at beginning of year	$	2,155	$	2,209
Additions for current period tax positions	79		133
Reductions for prior period tax positions	—		(159		)
Reductions for lapse of statue of limitations / settlements	—		—
Changes in interest and penalties	33		104
Unrecognized tax benefits at end of period	$	2,267	$	2,287

At March 1, 2014, the amount of unrecognized tax benefit, that would impact the effective tax rate if recognized, was $1,427. At March 1, 2014, the Company had $244 accrued for the payment of interest and penalties.

The Company believes it is reasonably possible that the total amount of unrecognized tax benefits will decrease by $163 over the next twelve months as a result of expected settlements with taxing authorities. Due to the various jurisdictions in which the Company files tax returns and the uncertainty regarding the timing of settlements, it is possible that there could be other significant changes in the amount of unrecognized tax benefits in the next twelve months; however, the amount cannot be estimated.

The Company is regularly audited by federal, state and foreign tax authorities. The Internal Revenue Service has completed its audits of the Company’s U.S. income tax returns through fiscal year 2009. With few exceptions, the Company is no longer subject to income tax examinations by state or foreign tax jurisdictions for years prior to 2008.