Income Taxes	9 Months Ended
Jun. 25, 2011
Income Taxes
Income Taxes	(13) Income Taxes The Company's effective tax rates for the three and nine months ended June 25, 2011 were 18.5% and 30.3%, respectively. The Company's effective tax rates for the three and nine months ended June 26, 2010 were 40.0% and 36.9%, respectively. For the three months ended June 25, 2011, the effective tax rate is less than the statutory rate primarily due to the reversal of income tax reserves of $8.2 million due to the closure of the United States Internal Revenue Service (the "IRS") federal audit for fiscal years 2007, 2008 and 2009 and the expiration of the statute of limitations in various domestic (federal and state) and foreign jurisdictions. For the nine months ended June 25, 2011, the effective tax rate is less than the statutory rate primarily due to the Section 199 manufacturing deduction for domestic production activities, the reversal of income tax reserves of $8.2 million, current year U.S. and Canadian research and development tax credits, and the retroactive reinstatement of the Federal research and development tax credit. For the three months ended June 26, 2010, the effective rate was higher than the statutory rate primarily due to provision to return adjustments and additional reserve needs. For the nine months ended June 26, 2010, the effective tax rate is slightly higher than the statutory rate primarily due to provision to return adjustments and additional reserve needs aggregating $2.6 million partially offset by the reversal of reserves no longer required of $2.1 million. The reserves no longer required principally related to the sale of the Company's manufacturing operation in Shanghai, China in the second quarter of fiscal 2010, and the expiration of the statute of limitations in several jurisdictions. As of June 25, 2011, the Company has recorded net deferred tax liabilities of $930.5 million, which is net of certain deferred tax assets, compared to $882.8 million as of September 25, 2010. The increase in net deferred tax liabilities is primarily due to the acquisition of Interlace and TCT in the second and third quarters of fiscal 2011, respectively, and the utilization of the deferred tax asset related to the finalization of the sale of Makena (see Note 7). Management has concluded that its deferred tax assets are recoverable based upon its expectation that the Company's future earnings will provide sufficient taxable income. The realization of the Company's deferred tax assets cannot be assured, and to the extent the Company fails to generate sufficient taxable income, some or all of the Company's deferred tax assets may not be realized. The Company had gross unrecognized tax benefits, including interest, of $24.0 million as of June 25, 2011, all of which represents the amount of unrecognized tax that, if recognized, would result in a reduction of the Company's effective tax rate. The Company's policy is to recognize accrued interest and penalties related to unrecognized tax benefits and income tax liabilities as part of income tax expense. As of June 25, 2011, accrued interest was $1.1 million, net of federal benefit and no penalties have been accrued. The Company and its subsidiaries are subject to United States federal income tax, as well as income tax in multiple state and foreign jurisdictions. The current tax returns are open for audit through fiscal 2015. The IRS has concluded its audit and issued its final report for fiscal years 2007, 2008 and 2009 resulting in a $7.6 million payment, substantially all of which had been previously recorded within deferred tax liabilities, to settle the issues raised by the IRS. The Company has a tax holiday in Costa Rica that currently does not materially impact its effective tax rate and is scheduled to expire in 2015.

(13) Income Taxes

The Company's effective tax rates for the three and nine months ended June 25, 2011 were 18.5% and 30.3%, respectively. The Company's effective tax rates for the three and nine months ended June 26, 2010 were 40.0% and 36.9%, respectively. For the three months ended June 25, 2011, the effective tax rate is less than the statutory rate primarily due to the reversal of income tax reserves of $8.2 million due to the closure of the United States Internal Revenue Service (the "IRS") federal audit for fiscal years 2007, 2008 and 2009 and the expiration of the statute of limitations in various domestic (federal and state) and foreign jurisdictions. For the nine months ended June 25, 2011, the effective tax rate is less than the statutory rate primarily due to the Section 199 manufacturing deduction for domestic production activities, the reversal of income tax reserves of $8.2 million, current year U.S. and Canadian research and development tax credits, and the retroactive reinstatement of the Federal research and development tax credit. For the three months ended June 26, 2010, the effective rate was higher than the statutory rate primarily due to provision to return adjustments and additional reserve needs. For the nine months ended June 26, 2010, the effective tax rate is slightly higher than the statutory rate primarily due to provision to return adjustments and additional reserve needs aggregating $2.6 million partially offset by the reversal of reserves no longer required of $2.1 million. The reserves no longer required principally related to the sale of the Company's manufacturing operation in Shanghai, China in the second quarter of fiscal 2010, and the expiration of the statute of limitations in several jurisdictions.

As of June 25, 2011, the Company has recorded net deferred tax liabilities of $930.5 million, which is net of certain deferred tax assets, compared to $882.8 million as of September 25, 2010. The increase in net deferred tax liabilities is primarily due to the acquisition of Interlace and TCT in the second and third quarters of fiscal 2011, respectively, and the utilization of the deferred tax asset related to the finalization of the sale of Makena (see Note 7). Management has concluded that its deferred tax assets are recoverable based upon its expectation that the Company's future earnings will provide sufficient taxable income. The realization of the Company's deferred tax assets cannot be assured, and to the extent the Company fails to generate sufficient taxable income, some or all of the Company's deferred tax assets may not be realized.

The Company had gross unrecognized tax benefits, including interest, of $24.0 million as of June 25, 2011, all of which represents the amount of unrecognized tax that, if recognized, would result in a reduction of the Company's effective tax rate. The Company's policy is to recognize accrued interest and penalties related to unrecognized tax benefits and income tax liabilities as part of income tax expense. As of June 25, 2011, accrued interest was $1.1 million, net of federal benefit and no penalties have been accrued.

The Company and its subsidiaries are subject to United States federal income tax, as well as income tax in multiple state and foreign jurisdictions. The current tax returns are open for audit through fiscal 2015. The IRS has concluded its audit and issued its final report for fiscal years 2007, 2008 and 2009 resulting in a $7.6 million payment, substantially all of which had been previously recorded within deferred tax liabilities, to settle the issues raised by the IRS. The Company has a tax holiday in Costa Rica that currently does not materially impact its effective tax rate and is scheduled to expire in 2015.