Income Taxes

3 Months Ended

Mar. 31, 2012

Income Taxes [Abstract]

Income Taxes

5. Income Taxes

The income tax provision (benefit) included in the condensed consolidated statements of operations for the three months ended March 31, 2012 and March 26, 2011, is based on the estimated annual effective tax rate for the entire year including the impact of discrete items that are recorded in the period the related discrete event occurs. These estimated effective tax rates are subject to adjustment in subsequent quarterly periods as our estimates of pretax income or loss for the year change. The effective tax rate benefit for the three months ended March 31, 2012, was 10.8% and differs from the U.S. federal statutory rate primarily due to the inability to benefit certain losses, foreign income taxed at different rates, state taxes and interest on unrecognized tax benefits. The effective tax rate for the three months ended March 26, 2011, was 15.2% and differs from the U.S. federal statutory rate primarily due to a reduction in our deferred tax asset valuation allowance, foreign income taxed at different rates, state taxes and interest on unrecognized tax benefits.

There was no material change to our unrecognized tax benefits and interest accrued related to unrecognized tax benefits during the three months ended March 31, 2012.