Income Taxes	3 Months Ended
Apr. 01, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Income tax expense was $6.4 million (an 18.8% effective tax rate) for the first quarter of 2018 and $2.7 million (an 18.4% effective tax rate) for the first quarter of 2017. The first quarter of 2018 tax expense benefitted from a lower U.S. federal income tax rate, and the tax effects of stock compensation. These benefits were offset by tax expense on our investment in Persol Holdings. Our tax expense is affected by recurring items, such as the amount of pretax income and its mix by jurisdiction, U.S. work opportunity credits and the change in cash surrender value of non-taxable investments in life insurance policies. It is also affected by discrete items that may occur in any given period but are not consistent from period to period, such as tax law changes, changes in judgment regarding the realizability of deferred tax assets, or the tax effects of stock compensation. With the Company’s adoption of ASU 2016-01 in the first quarter of 2018, changes in the fair value of the Company’s investment in Persol Holdings are now recognized in earnings. These investment gains or losses are treated as discrete since they cannot be estimated.

Income Taxes

3 Months Ended

Apr. 01, 2018

Income tax expense was $6.4 million (an 18.8% effective tax rate) for the first quarter of 2018 and $2.7 million (an 18.4% effective tax rate) for the first quarter of 2017. The first quarter of 2018 tax expense benefitted from a lower U.S. federal income tax rate, and the tax effects of stock compensation. These benefits were offset by tax expense on our investment in Persol Holdings.

Our tax expense is affected by recurring items, such as the amount of pretax income and its mix by jurisdiction, U.S. work opportunity credits and the change in cash surrender value of non-taxable investments in life insurance policies. It is also affected by discrete items that may occur in any given period but are not consistent from period to period, such as tax law changes, changes in judgment regarding the realizability of deferred tax assets, or the tax effects of stock compensation. With the Company’s adoption of ASU 2016-01 in the first quarter of 2018, changes in the fair value of the Company’s investment in Persol Holdings are now recognized in earnings. These investment gains or losses are treated as discrete since they cannot be estimated.