Income Taxes (Tables)

12 Months Ended

Jan. 03, 2015

Schedule of Income before Income Tax, Domestic and Foreign

The domestic and foreign components of Income (loss) before income taxes were as follows:



	Year Ended
(In thousands)	January 3, 2015		December 28, 2013		December 29, 2012
Domestic	$	6,292	$	6,293	$	51,859
Foreign	36,649		20,193		(60,720		)
Income (loss) before taxes	$	42,941	$	26,486	$	(8,861	)

Schedule of Components of Income Tax Expense (Benefit)

The components of the income tax (benefit) expense are as follows:



	Year Ended
(In thousands)	January 3, 2015			December 28, 2013			December 29, 2012
Current:
Federal	$	329		$	251		$	(344	)
State	5			(527		)	36
Foreign	1,944			1,616			1,498
	2,278			1,340			1,190
Deferred:
Federal	(7,416		)	2,549			18,000
State	(513		)	342			1,487
Foreign	12			(66		)	68
	(7,917		)	2,825			19,555
Income tax (benefit) expense	$	(5,639	)	$	4,165		$	20,745

Schedule of Effective Income Tax Rate Reconciliation

Income tax (benefit) expense differs from the amount of income tax determined by applying the applicable U.S. statutory federal income tax rate to pretax income as a result of the following differences:



	Year Ended
	January 3, 2015	December 28, 2013	December 29, 2012
	%	%	%
Statutory federal rate	35	35	35
Adjustments for tax effects of:
State taxes, net	1	2	(2)
Research and development credits	(9)	(11)	(1)
Stock compensation	1	3	(3)
Foreign rate differential	(25)	(20)	(252)
Foreign dividends	1	—	3
Capital loss expiration	7	2	—
Valuation allowance	(23)	6	(19)
Change in uncertain tax benefit accrual	1	(1)	3
Tax rate change	(4)	(1)	—
Other	2	1	2
Effective income tax rate	(13)	16	(234)

Schedule of Deferred Tax Assets and Liabilities

The components of our net deferred tax assets are as follows:



(In thousands)	January 3, 2015			December 28, 2013
Deferred tax assets:
Accrued expenses and reserves	$	5,416		$	4,959
Stock-based and deferred compensation	5,530			4,986
Intangible assets	9,841			8,456
Fixed assets	983			828
Net operating loss carry forwards	96,543			101,144
Tax credit carry forwards	40,588			36,644
Capital loss carry forwards	4,142			6,698
Unrealized loss on securities	—			758
Other	220			143
	163,263			164,616
Less: valuation allowance	(141,215		)	(150,528		)
Net deferred tax assets	22,048			14,088
Deferred tax liabilities:
Other	717			969
Total deferred tax liabilities	717			969
Net deferred tax assets	$	21,331		$	13,119

Schedule of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns Roll Forward

The following table summarizes the changes to unrecognized tax benefits for fiscal years 2014, 2013 and 2012:



(In thousands)	Amount
Balance at December 31, 2011	21,552
Additions based on tax positions related to the current year	384
Additions based on tax positions of prior years	192
Reduction for tax positions of prior years	(26		)
Settlements	(30		)
Reduction as a result of lapse of applicable statute of limitations	(392		)
Balance at December 29, 2012	$	21,680
Additions based on tax positions related to the current year	1,600
Additions based on tax positions of prior years	68
Reduction for tax positions of prior years	—
Settlements	(338		)
Reduction as a result of lapse of applicable statute of limitations	(367		)
Balance at December 28, 2013	22,643
Additions based on tax positions related to the current year	770
Additions based on tax positions of prior years	—
Reduction for tax positions of prior years	(4,673		)
Settlements	—
Reduction as a result of lapse of applicable statute of limitations	(67		)
Balance at January 3, 2015	18,673