Income Taxes	3 Months Ended
Mar. 29, 2015
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES The effective tax rate for the quarter ended March 29, 2015 was negative 279.7% as compared to 111.8% for the quarter ended March 30, 2014. The change in the effective tax rate for the quarter ended March 29, 2015 was due to the mix of income between subsidiaries and increased losses for entities with valuation allowances for which no tax benefit is received. In calculating the tax provision for the three months ended March 29, 2015, we have accounted for the U.S. operations by applying the discrete method. The use of the estimated effective tax rate methodology for the U.S. operations is not considered a reliable estimate for the reporting period ended March 29, 2015 due to significant permanent items related to deferred tax liabilities associated with non amortizable assets such as goodwill and indefinite lived intangibles. We evaluate our deferred income taxes quarterly to determine if valuation allowances are required or should be adjusted. We are required to assess whether valuation allowances should be established against their deferred tax assets based on all available evidence, both positive and negative, using a “more likely than not” standard. In the assessment for a valuation allowance, appropriate consideration is given to all positive and negative evidence related to the realization of the deferred tax assets. This assessment considers, among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of future profitability, the duration of statutory carryforward periods, our experience with loss carryforwards not expiring, and tax planning alternatives. We operate and derive income across multiple jurisdictions. As each of the respective lines of business experiences changes in operating results across their geographic footprint, we may encounter losses in jurisdictions that have been historically profitable, and as a result might require additional valuation allowances to be recorded against certain deferred tax asset balances. As of March 29, 2015 and December 28, 2014, we had net deferred tax assets of $11.6 million and $12.8 million, respectively. At December 28, 2014, the U.S. had a valuation allowance of $108.3 million recorded against its net deferred tax assets of $96.1 million. The amount of valuation allowance recorded was greater than the net domestic deferred tax asset after consideration of deferred tax liabilities associated with non amortizable assets such as goodwill and indefinite lived intangibles. The valuation allowance is reviewed quarterly and will be maintained until there is sufficient positive evidence to support a release. At each reporting date, we consider new evidence, both positive and negative, that could impact the future realization of deferred tax assets. We will consider a release of the valuation allowance once there is sufficient positive evidence that it is more likely than not that the deferred tax assets will be realized. Due to improvements in the U.S. operating results over the past three years, management believes a reasonable possibility exists that, in the near future, sufficient positive evidence may become available to reach a conclusion that all or some portion of the U.S. valuation allowance will no longer be needed. Any release of the valuation allowance will be recorded as a tax benefit increasing net income. Included in Other Current Assets as of March 29, 2015, is a current income tax receivable of $0.7 million . This amount represents a net receivable of $2.4 million as of December 28, 2014, year to date estimated tax payments made in excess of refunds received in the amount of $1.1 million, and current tax expense recorded on our year to date pretax income of $2.8 million. Included in Other Current Liabilities is our current deferred tax liability of $2.3 million. The total amount of gross unrecognized tax benefits that, if recognized, would affect the effective tax rate was $17.1 million and $16.4 million at March 29, 2015 and December 28, 2014, respectively. Penalties and tax-related interest expense are reported as a component of Income Tax Expense on our Consolidated Statement of Operations. During the quarter ended March 29, 2015 we recognized an interest and penalties expense of $0.2 million compared to an interest and penalties expense of $0.2 million during the quarter ended March 30, 2014. As of March 29, 2015 and December 28, 2014, we had accrued interest and penalties related to unrecognized tax benefits of $4.5 million and $4.3 million, respectively. As of March 29, 2015 and December 28, 2014, $16.1 million and $16.1 million, respectively, of our unrecognized tax benefits, penalties, and interest were recorded as a component of Other Long-Term Liabilities on the Consolidated Balance Sheets. We file income tax returns in the U.S. and in various states, local and foreign jurisdictions. We are routinely examined by tax authorities in these jurisdictions. It is possible that these examinations may be resolved within twelve months. Due to the expiration of various statutes of limitation and the potential resolution of federal, state, and foreign examinations, it is reasonably possible that the gross unrecognized tax benefits balance may decrease within the next twelve months by a range of $4.2 million to $12.0 million. We are currently under audit in the following major jurisdictions: Germany - 2006 to 2009, Finland - 2005 to 2009, India - 2012 to 2013, and Canada - 2011 to 2014. The following major jurisdictions have tax years that remain subject to examination: Germany - 2006 to 2014, United States - 2011 to 2014, China - 2011 to 2014 and Hong Kong - 2008 to 2014. Our tax returns for open years in all jurisdictions are subject to changes upon examination. We operate under tax holidays in certain countries, which are effective through dates ranging from 2015 to 2017, and may be extended if certain additional requirements are satisfied. The tax holidays are conditional upon our meeting certain employment and investment thresholds.

INCOME TAXES

The effective tax rate for the quarter ended March 29, 2015 was negative 279.7% as compared to 111.8% for the quarter ended March 30, 2014. The change in the effective tax rate for the quarter ended March 29, 2015 was due to the mix of income between subsidiaries and increased losses for entities with valuation allowances for which no tax benefit is received.

In calculating the tax provision for the three months ended March 29, 2015, we have accounted for the U.S. operations by applying the discrete method. The use of the estimated effective tax rate methodology for the U.S. operations is not considered a reliable estimate for the reporting period ended March 29, 2015 due to significant permanent items related to deferred tax liabilities associated with non amortizable assets such as goodwill and indefinite lived intangibles.

We evaluate our deferred income taxes quarterly to determine if valuation allowances are required or should be adjusted. We are required to assess whether valuation allowances should be established against their deferred tax assets based on all available evidence, both positive and negative, using a “more likely than not” standard. In the assessment for a valuation allowance, appropriate consideration is given to all positive and negative evidence related to the realization of the deferred tax assets. This assessment considers, among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of future profitability, the duration of statutory carryforward periods, our experience with loss carryforwards not expiring, and tax planning alternatives. We operate and derive income across multiple jurisdictions. As each of the respective lines of business experiences changes in operating results across their geographic footprint, we may encounter losses in jurisdictions that have been historically profitable, and as a result might require additional valuation allowances to be recorded against certain deferred tax asset balances. As of March 29, 2015 and December 28, 2014, we had net deferred tax assets of $11.6 million and $12.8 million, respectively.

At December 28, 2014, the U.S. had a valuation allowance of $108.3 million recorded against its net deferred tax assets of $96.1 million. The amount of valuation allowance recorded was greater than the net domestic deferred tax asset after consideration of deferred tax liabilities associated with non amortizable assets such as goodwill and indefinite lived intangibles. The valuation allowance is reviewed quarterly and will be maintained until there is sufficient positive evidence to support a release. At each reporting date, we consider new evidence, both positive and negative, that could impact the future realization of deferred tax assets. We will consider a release of the valuation allowance once there is sufficient positive evidence that it is more likely than not that the deferred tax assets will be realized. Due to improvements in the U.S. operating results over the past three years, management believes a reasonable possibility exists that, in the near future, sufficient positive evidence may become available to reach a conclusion that all or some portion of the U.S. valuation allowance will no longer be needed. Any release of the valuation allowance will be recorded as a tax benefit increasing net income.

Included in Other Current Assets as of March 29, 2015, is a current income tax receivable of $0.7 million . This amount represents a net receivable of $2.4 million as of December 28, 2014, year to date estimated tax payments made in excess of refunds received in the amount of $1.1 million, and current tax expense recorded on our year to date pretax income of $2.8 million. Included in Other Current Liabilities is our current deferred tax liability of $2.3 million.

The total amount of gross unrecognized tax benefits that, if recognized, would affect the effective tax rate was $17.1 million and $16.4 million at March 29, 2015 and December 28, 2014, respectively. Penalties and tax-related interest expense are reported as a component of Income Tax Expense on our Consolidated Statement of Operations. During the quarter ended March 29, 2015 we recognized an interest and penalties expense of $0.2 million compared to an interest and penalties expense of $0.2 million during the quarter ended March 30, 2014. As of March 29, 2015 and December 28, 2014, we had accrued interest and penalties related to unrecognized tax benefits of $4.5 million and $4.3 million, respectively.

As of March 29, 2015 and December 28, 2014, $16.1 million and $16.1 million, respectively, of our unrecognized tax benefits, penalties, and interest were recorded as a component of Other Long-Term Liabilities on the Consolidated Balance Sheets.

We file income tax returns in the U.S. and in various states, local and foreign jurisdictions. We are routinely examined by tax authorities in these jurisdictions. It is possible that these examinations may be resolved within twelve months. Due to the expiration of various statutes of limitation and the potential resolution of federal, state, and foreign examinations, it is reasonably possible that the gross unrecognized tax benefits balance may decrease within the next twelve months by a range of $4.2 million to $12.0 million.

We are currently under audit in the following major jurisdictions: Germany - 2006 to 2009, Finland - 2005 to 2009, India - 2012 to 2013, and Canada - 2011 to 2014. The following major jurisdictions have tax years that remain subject to examination: Germany - 2006 to 2014, United States - 2011 to 2014, China - 2011 to 2014 and Hong Kong - 2008 to 2014. Our tax returns for open years in all jurisdictions are subject to changes upon examination.

We operate under tax holidays in certain countries, which are effective through dates ranging from 2015 to 2017, and may be extended if certain additional requirements are satisfied. The tax holidays are conditional upon our meeting certain employment and investment thresholds.