5.	Income Taxes

Ordinarily, interim tax provisions are calculated using the estimated effective tax rate (“ETR”) expected to be applicable for the full fiscal year. However, when a reliable estimate of the annual ETR cannot be made, the actual ETR for the year-to-date period may be the best estimate of the annual ETR. For the three months ended March 29, 2014 and March 30, 2013 we used the actual year-to-date ETR in computing our tax benefit, as a reliable estimate of the annual ETR cannot be made, since relatively small changes in our projected income or loss produce a significant variance in our ETR. The actual year-to-date ETR for the three months ended March 29, 2014 and March 30, 2013, was 1.6% and 6.3%, respectively. The tax benefit in 2014 and 2013 differs from the U.S. federal statutory rate primarily due to the inability to benefit our domestic losses, foreign income taxed at lower rates, changes in our deferred tax asset valuation allowance, state taxes and changes and interest related to 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 29, 2014.