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Income Taxes (Tables)

12 Months Ended

Dec. 25, 2012

Income Taxes

Schedule of components of income tax (benefit) and provision

		Year Ended December 25, 2012			Year Ended December 27, 2011			Year Ended December 28, 2010
Current:
Federal		$	29,286		$	20,546		$	20,561
State			7,618			6,149			5,323
Total current			36,904			26,695			25,884
Deferred:
Federal			(1,511	)		289			1,788
State			(655	)		(219	)		11
Total deferred			(2,166	)		70			1,799
Income tax provision		$	34,738		$	26,765		$	27,683

Schedule of reconciliation of the statutory federal income tax rate to the entity's effective tax rate

		December 25, 2012			December 27, 2011			December 28, 2010
Tax at statutory federal rate			35.0	%		35.0	%		35.0	%
State and local tax, net of federal benefit			3.7			3.7			3.7
FICA tip tax credit			(6.2	)		(6.0	)		(5.4	)
HIRE retention credit			—			(2.1	)		—
Work opportunity tax credit			(0.9	)		(1.2	)		(2.1	)
Incentive stock options			(0.2	)		(0.2	)		(0.1	)
Nondeductible officer compensation			1.2			0.5			0.9
Other			0.2			(0.2	)		0.2
Total			32.8	%		29.5	%		32.2	%

Schedule of components of deferred tax assets (liabilities)

		December 25, 2012			December 27, 2011
Deferred tax assets:
Insurance reserves		$	3,142		$	3,252
Other reserves			450			473
Deferred rent			7,185			5,831
Share-based compensation			5,231			5,460
Unredeemed gift cards			3,135			2,812
Deferred compensation			3,507			2,503
Other assets and liabilities			2,456			2,288
Total deferred tax asset			25,106			22,619
Deferred tax liabilities:
Property and equipment			(24,449	)		(25,418	)
Intangibles			(2,943	)		(2,004	)
Other assets and liabilities			(980	)		(545	)
Total deferred tax liability			(28,372	)		(27,967	)
Net deferred tax liability		$	(3,266	)	$	(5,348	)
Current deferred tax asset		$	2,836		$	3,367
Noncurrent deferred tax liability			(6,102	)		(8,715	)
Net deferred tax liability		$	(3,266	)	$	(5,348	)

Schedule of reconciliation of the beginning and ending liability for unrecognized tax benefits

		Uncertain tax positions impacting tax rate			Uncertain tax positions not impacting tax rate			Total uncertain tax positions
Balance at December 28, 2010		$	124		$	—		$	124
Additions to tax positions related to prior years			91			—			91
Reductions due to statute expiration			(91	)		—			(91	)
Balance at December 27, 2011			124			—			124
Additions to tax positions related to prior years			145			—			145
Reductions due to exam settlement			(87	)		—			(87	)
Balance at December 25, 2012		$	182		$	—		$	182

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

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Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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-Name FASB Interpretation (FIN)

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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