Income Taxes

The Company's provision for income taxes in interim periods is computed by applying the appropriate estimated annual effective tax rates to income or loss before income taxes for the period. The Company adjusts its effective tax rate each quarter to be consistent with the estimated annual effective tax rate and records the tax impact of certain unusual or infrequently occurring items, including changes in judgment about valuation allowances and effects of changes in tax laws or rates, in the interim period in which they occur.

The components of the effective tax rate are as follows (in thousands, except percentage):



	Quarters Ended
	March 29, 2014			March 30, 2013
Loss before income taxes	$	(44,908	)	$	(31,175	)
Income tax expense	1,441			169
Effective tax rate	(3.2		)%	(0.5		)%

The effective tax rates for the quarters ended March 29, 2014 and March 30, 2013 are lower than the statutory rate, primarily as a result of operating losses in the U.S. with no tax benefit recognized due to the valuation allowance against net U.S. deferred tax assets.