Income Taxes

The Company’s provision for income taxes in interim periods is computed by applying the appropriate estimated annual effective tax rate 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 rates are as follows (in thousands, except percentage):



	Quarters Ended						Nine Months Ended
	October 3, 2015			September 27, 2014			October 3, 2015			September 27, 2014
Loss before income taxes	$	(3,088	)	$	(246,803	)	$	(43,785	)	$	(301,001	)
Income tax expense (benefit)	2,116			(27,627		)	4,879			(24,868		)
Effective tax rate	(68.5		)%	11.2		%	(11.1		)%	8.3		%

The effective tax rates for the quarter and nine months ended October 3, 2015 vary from 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, and income tax expense on foreign income.

The effective tax rates for the quarter and nine months ended September 27, 2014 were primarily the result of the tax impact of the impairment charges that were recorded during the quarter ended September 27, 2014 for the Company’s goodwill and indefinite-lived intangible assets.