Income Taxes	3 Months Ended
Dec. 28, 2012
Income Taxes	12. INCOME TAXES The Company is subject to income tax in the United States as well as other tax jurisdictions in which it conducts business. Earnings from non-U.S. activities are subject to local country income tax and may also be subject to current U.S. income tax. For interim periods, the Company records a tax provision or benefit based upon the estimated effective tax rate expected for the full fiscal year, adjusted for material discrete taxation matters arising during the interim periods. The difference between the U.S. federal statutory income tax rate of 35% and the Company’s effective income tax rate for the three months ended December 28, 2012 and December 30, 2011 was driven primarily by an aggregate of $2.0 million and $(15.1) million, respectively, of (gain) expense related to changes in fair values of the Company’s Class B conversion and common stock warrant liabilities, which are not deductible, income taxed in foreign jurisdictions at generally lower income tax rates and, for the three months ended December 30, 2011, a $1.6 million deferred income tax benefit resulting from a change in the deferred income tax liability due to a change in the tax status of a subsidiary. The American Taxpayer Relief Act of 2012 (ATR Act) was enacted on January 2, 2013 which, among other things, provides a retroactive two-year extension of the U.S. research and development tax credits that had previously expired on December 31, 2011. The Company has not recorded the benefit of these credits since December 31, 2011. The Company will record the benefit from these credits in the second quarter of fiscal year 2013 as a result of the enactment of the ATR Act.

Income Taxes

3 Months Ended

Dec. 28, 2012

12. INCOME TAXES

The Company is subject to income tax in the United States as well as other tax jurisdictions in which it conducts business. Earnings from non-U.S. activities are subject to local country income tax and may also be subject to current U.S. income tax. For interim periods, the Company records a tax provision or benefit based upon the estimated effective tax rate expected for the full fiscal year, adjusted for material discrete taxation matters arising during the interim periods.

The difference between the U.S. federal statutory income tax rate of 35% and the Company’s effective income tax rate for the three months ended December 28, 2012 and December 30, 2011 was driven primarily by an aggregate of $2.0 million and $(15.1) million, respectively, of (gain) expense related to changes in fair values of the Company’s Class B conversion and common stock warrant liabilities, which are not deductible, income taxed in foreign jurisdictions at generally lower income tax rates and, for the three months ended December 30, 2011, a $1.6 million deferred income tax benefit resulting from a change in the deferred income tax liability due to a change in the tax status of a subsidiary.

The American Taxpayer Relief Act of 2012 (ATR Act) was enacted on January 2, 2013 which, among other things, provides a retroactive two-year extension of the U.S. research and development tax credits that had previously expired on December 31, 2011. The Company has not recorded the benefit of these credits since December 31, 2011. The Company will record the benefit from these credits in the second quarter of fiscal year 2013 as a result of the enactment of the ATR Act.