Income Taxes	9 Months Ended
Jun. 27, 2015
Income Taxes
Income Taxes	12.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 June 27, 2015, the Company had a $17.7 million state capital loss carryforward and a state net operating loss carryforward 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 the Company’s earnings history and future plans, the Company concluded it is more likely than not that the state net operating loss carryforward will be utilized prior to expiration; however the Company concluded that it is more likely than not that the state capital loss carryforward will not be utilized prior to expiration. In addition, the Company has a foreign net operating loss carryforward of €30.3 million available to be utilized against future taxable income with no expiration date. Based upon the Company’s earnings history and future plans, the Company concluded it is more likely than not that the foreign net operating loss will not be utilized. As such, a valuation allowance has been recognized against the balance of the state capital loss and foreign net operating loss carryforwards. In addition, the Company’s income tax returns are periodically audited by domestic and foreign tax authorities. These audits typically review our tax filing positions, the timing and amount of deductions taken, and the allocation of income between tax jurisdictions. The Company evaluates exposures associated with its various tax filing positions and recognizes a tax benefit only where it is more likely than not that the tax position will be sustained upon examination by the relevant taxing authorities, including resolutions of any related appeals or litigation processes, based on the technical merits of our position. For uncertain tax positions that do not meet this threshold, the Company records a related liability. The total amount of unrecognized tax benefits as of June 27, 2015 and September 27, 2014 was $17.8 million and $14.8 million, respectively. The amount of unrecognized tax benefits at June 27, 2015 that would impact the effective tax rate if resolved in favor of the Company is $7.7 million. As a result of acquisitions, the Company is indemnified for $6.3 million of the total reserve balance, with a total indemnification pool of $24.5 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 indemnification provisions of the acquisition agreements have various expiration dates through December 2017. As of June 27, 2015 and September 27, 2014, accrued interest and penalties of $3.7 million and $2.4 million, respectively, were included in the Consolidated Balance Sheets related to unrecognized tax benefits. The Company recognizes interest and penalties in income tax expense. The Company released $5.5 million of unrecognized tax benefits in the current quarter of fiscal 2015 and expects to release $1.6 million over the next twelve months due to the expiration of the statute of limitations. In addition, the Company added $8.8 million of unrecognized tax benefits in the current quarter. The Company is currently under audit by the Internal Revenue Service and Canada Revenue Agency for the 2012 and 2013 fiscal years. The Company is generally not subject to examination with respect to returns filed for fiscal years prior to 2011. The Company’s income tax expense, deferred tax assets and liabilities, and liabilities for unrecognized tax benefits reflect management’s best assessment of estimated current and future taxes to be paid. Deferred tax asset valuation allowances and the Company’s liabilities for unrecognized tax benefits require significant management judgment regarding applicable statutes and their related interpretation, the status of various income tax audits, and the Company’s particular facts and circumstances. Although the Company believes that the judgments and estimates discussed herein are reasonable, actual results could differ, and the Company may be exposed to losses or gains that could be material. To the extent the Company prevails in matters for which a liability has been established, or is required to pay amounts in excess of our established liability, the Company’s effective income tax rate in a given financial statement period could be materially affected.

12.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 June 27, 2015, the Company had a $17.7 million state capital loss carryforward and a state net operating loss carryforward 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 the Company’s earnings history and future plans, the Company concluded it is more likely than not that the state net operating loss carryforward will be utilized prior to expiration; however the Company concluded that it is more likely than not that the state capital loss carryforward will not be utilized prior to expiration. In addition, the Company has a foreign net operating loss carryforward of €30.3 million available to be utilized against future taxable income with no expiration date. Based upon the Company’s earnings history and future plans, the Company concluded it is more likely than not that the foreign net operating loss will not be utilized. As such, a valuation allowance has been recognized against the balance of the state capital loss and foreign net operating loss carryforwards.

In addition, the Company’s income tax returns are periodically audited by domestic and foreign tax authorities. These audits typically review our tax filing positions, the timing and amount of deductions taken, and the allocation of income between tax jurisdictions. The Company evaluates exposures associated with its various tax filing positions and recognizes a tax benefit only where it is more likely than not that the tax position will be sustained upon examination by the relevant taxing authorities, including resolutions of any related appeals or litigation processes, based on the technical merits of our position. For uncertain tax positions that do not meet this threshold, the Company records a related liability.

The total amount of unrecognized tax benefits as of June 27, 2015 and September 27, 2014 was $17.8 million and $14.8 million, respectively. The amount of unrecognized tax benefits at June 27, 2015 that would impact the effective tax rate if resolved in favor of the Company is $7.7 million. As a result of acquisitions, the Company is indemnified for $6.3 million of the total reserve balance, with a total indemnification pool of $24.5 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 indemnification provisions of the acquisition agreements have various expiration dates through December 2017.

As of June 27, 2015 and September 27, 2014, accrued interest and penalties of $3.7 million and $2.4 million, respectively, were included in the Consolidated Balance Sheets related to unrecognized tax benefits. The Company recognizes interest and penalties in income tax expense. The Company released $5.5 million of unrecognized tax benefits in the current quarter of fiscal 2015 and expects to release $1.6 million over the next twelve months due to the expiration of the statute of limitations. In addition, the Company added $8.8 million of unrecognized tax benefits in the current quarter.

The Company is currently under audit by the Internal Revenue Service and Canada Revenue Agency for the 2012 and 2013 fiscal years. The Company is generally not subject to examination with respect to returns filed for fiscal years prior to 2011.

The Company’s income tax expense, deferred tax assets and liabilities, and liabilities for unrecognized tax benefits reflect management’s best assessment of estimated current and future taxes to be paid. Deferred tax asset valuation allowances and the Company’s liabilities for unrecognized tax benefits require significant management judgment regarding applicable statutes and their related interpretation, the status of various income tax audits, and the Company’s particular facts and circumstances. Although the Company believes that the judgments and estimates discussed herein are reasonable, actual results could differ, and the Company may be exposed to losses or gains that could be material. To the extent the Company prevails in matters for which a liability has been established, or is required to pay amounts in excess of our established liability, the Company’s effective income tax rate in a given financial statement period could be materially affected.