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Income Taxes
6 Months Ended
Jul. 02, 2011
Income Taxes  
Income Taxes
11. INCOME TAXES
The effective tax rate for the three months ended July 2, 2011 was 28.6% versus 31.9% for the three months ended July 3, 2010. The effective tax rate for the six months ended July 2, 2011 was 30.0% versus 31.8% in the prior period. The change in the effective rates was driven by changes in the global distribution of income.
As of both July 2, 2011 and January 1, 2011, the Company had approximately $5.5 million of unrecognized tax benefits, all of which would affect its effective tax rate if recognized. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense.
The Company or one of its subsidiaries files income tax returns in the U.S. federal jurisdiction, and various states and foreign jurisdictions. Federal tax returns from 2007 through 2010 and various state tax returns remain subject to income tax examinations by tax authorities.