Income Taxes	6 Months Ended
Mar. 29, 2014
Income Taxes
Income Taxes	11. Income Taxes The Company recognizes deferred tax assets and liabilities for the expected future tax benefits or consequences of temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. As of March 29, 2014, the Company had a $17.7 million state capital loss carryforward and a state net operating loss carrryforward of $11.5 million available to be utilized against future taxable income for years through fiscal 2015 and 2029, respectively, subject to annual limitation pertaining to change in ownership rules under the Internal Revenue Code of 1986, as amended. Based upon earnings history, the Company concluded that it is more likely than not that the net operating loss carryforward will be utilized prior to its expiration, but that the capital loss carryforward will not. The Company has recorded a valuation allowance against the entire deferred tax asset balance for the capital loss carryforward. The total amount of unrecognized tax benefits as of March 29, 2014 and September 28, 2013 was $20.1 million and $23.3 million, respectively. The amount of unrecognized tax benefits at March 29, 2014 that would impact the effective tax rate if resolved in favor of the Company is $20.1 million. As a result of prior acquisitions, the Company is indemnified for $12.6 million of the total reserve balance, and the indemnification is capped at CDN $37.9 million. If these unrecognized tax benefits are resolved in favor of the Company, the associated indemnification receivable, recorded in other long-term assets, would be reduced accordingly. The indemnifications have expiration dates through June 2015. As of March 29, 2014 and September 28, 2013, accrued interest and penalties of $2.4 million and $2.0 million, respectively, were included in the Unaudited Consolidated Balance Sheets. The Company recognizes interest and penalties in income tax expense. The Company released $3.6 million of unrecognized tax benefits in the second quarter of fiscal 2014 and expects to release and additional $3.3 million in the third and fourth quarters of fiscal 2014 due to the expiration of the statute of limitations. In the normal course of business, the Company is subject to tax examinations by taxing authorities both inside and outside of the United States. During the second quarter of fiscal 2014, the IRS completed its examination of the Company’s fiscal year 2010 income tax return and the Company booked an immaterial adjustment as a discrete item in the current quarter. With some exceptions, the Company is generally no longer subject to examinations with respect to returns filed for fiscal years prior to 2006.

11. Income Taxes

The Company recognizes deferred tax assets and liabilities for the expected future tax benefits or consequences of temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled.

As of March 29, 2014, the Company had a $17.7 million state capital loss carryforward and a state net operating loss carrryforward of $11.5 million available to be utilized against future taxable income for years through fiscal 2015 and 2029, respectively, subject to annual limitation pertaining to change in ownership rules under the Internal Revenue Code of 1986, as amended. Based upon earnings history, the Company concluded that it is more likely than not that the net operating loss carryforward will be utilized prior to its expiration, but that the capital loss carryforward will not. The Company has recorded a valuation allowance against the entire deferred tax asset balance for the capital loss carryforward.

The total amount of unrecognized tax benefits as of March 29, 2014 and September 28, 2013 was $20.1 million and $23.3 million, respectively. The amount of unrecognized tax benefits at March 29, 2014 that would impact the effective tax rate if resolved in favor of the Company is $20.1 million. As a result of prior acquisitions, the Company is indemnified for $12.6 million of the total reserve balance, and the indemnification is capped at CDN $37.9 million. If these unrecognized tax benefits are resolved in favor of the Company, the associated indemnification receivable, recorded in other long-term assets, would be reduced accordingly. The indemnifications have expiration dates through June 2015.

As of March 29, 2014 and September 28, 2013, accrued interest and penalties of $2.4 million and $2.0 million, respectively, were included in the Unaudited Consolidated Balance Sheets. The Company recognizes interest and penalties in income tax expense. The Company released $3.6 million of unrecognized tax benefits in the second quarter of fiscal 2014 and expects to release and additional $3.3 million in the third and fourth quarters of fiscal 2014 due to the expiration of the statute of limitations.

In the normal course of business, the Company is subject to tax examinations by taxing authorities both inside and outside of the United States. During the second quarter of fiscal 2014, the IRS completed its examination of the Company’s fiscal year 2010 income tax return and the Company booked an immaterial adjustment as a discrete item in the current quarter. With some exceptions, the Company is generally no longer subject to examinations with respect to returns filed for fiscal years prior to 2006.