INCOME TAXES	3 Months Ended
Dec. 29, 2013
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES For the quarters ended December 29, 2013 and December 30, 2012, we recorded an income tax benefit of $2.1 million and a provision of $3.0 million, respectively. The difference in our effective tax rate from the U.S. statutory rate of 35 percent primarily reflects the ratio of domestic and international pre-tax income, valuation allowance and credits. Our tax benefit for the quarter ended December 29, 2013 was the combined calculated tax expenses/benefits for various jurisdictions, as well as a benefit for the release of valuation allowance of approximately $5.1 million, that resulted from the preliminary allocation of consideration from of our acquisition of Microsemi – FTD. We file U.S., state, and foreign income tax returns in jurisdictions with varying statutes of limitations. The 2007 through 2013 tax years generally remain subject to examination by federal tax authorities, most state tax authorities and in significant foreign jurisdictions. Each quarter, we reassess our uncertain tax positions for additional unrecognized tax benefits, interest and penalties, and deletions due to statute expirations. Based on federal, state and foreign statute expirations in various jurisdictions, we anticipate a decrease in unrecognized tax benefits of $0.3 million within the next twelve months. We establish liabilities for possible assessments by tax authorities resulting from known tax exposures including, but not limited to, international tax issues and certain tax credits. The Internal Revenue Service (“IRS”) is currently examining our income tax returns for fiscal years 2007 through 2012. As of December 29, 2013, the IRS has raised questions primarily related to transfer pricing. Management believes that our position is appropriate and that an adequate provision has been made for any adjustments that may result from tax examinations. However, the outcome of tax audits cannot be predicted with certainty. If any issues addressed in our tax audits are resolved in a manner not consistent with management's expectations, we would be required to adjust our provision for income tax in the period such resolution occurs. While we believe our reported results are accurate, any significant adjustments could have a material adverse effect on our results of operations, cash flows and financial position if not resolved within expectations.

INCOME TAXES

3 Months Ended

Dec. 29, 2013

For the quarters ended December 29, 2013 and December 30, 2012, we recorded an income tax benefit of $2.1 million and a provision of $3.0 million, respectively. The difference in our effective tax rate from the U.S. statutory rate of 35 percent primarily reflects the ratio of domestic and international pre-tax income, valuation allowance and credits. Our tax benefit for the quarter ended December 29, 2013 was the combined calculated tax expenses/benefits for various jurisdictions, as well as a benefit for the release of valuation allowance of approximately $5.1 million, that resulted from the preliminary allocation of consideration from of our acquisition of Microsemi – FTD.

We file U.S., state, and foreign income tax returns in jurisdictions with varying statutes of limitations. The 2007 through 2013 tax years generally remain subject to examination by federal tax authorities, most state tax authorities and in significant foreign jurisdictions. Each quarter, we reassess our uncertain tax positions for additional unrecognized tax benefits, interest and penalties, and deletions due to statute expirations. Based on federal, state and foreign statute expirations in various jurisdictions, we anticipate a decrease in unrecognized tax benefits of $0.3 million within the next twelve months.

We establish liabilities for possible assessments by tax authorities resulting from known tax exposures including, but not limited to, international tax issues and certain tax credits. The Internal Revenue Service (“IRS”) is currently examining our income tax returns for fiscal years 2007 through 2012. As of December 29, 2013, the IRS has raised questions primarily related to transfer pricing. Management believes that our position is appropriate and that an adequate provision has been made for any adjustments that may result from tax examinations. However, the outcome of tax audits cannot be predicted with certainty. If any issues addressed in our tax audits are resolved in a manner not consistent with management's expectations, we would be required to adjust our provision for income tax in the period such resolution occurs. While we believe our reported results are accurate, any significant adjustments could have a material adverse effect on our results of operations, cash flows and financial position if not resolved within expectations.