8 .	Income Taxes

The Company files income tax returns in the United States Federal jurisdiction, in a limited number of foreign jurisdictions and in many state jurisdictions. Internal Revenue Service examinations have been completed for years prior to

2011.

With few exceptions, the Company is

longer subject to U

nited States Federal, state or foreign income tax examinations for years before

2013.

The Company

recorded an income tax benefit from continuing operations at an estimated effective income tax rate of

2.5%

and

19.7%

for the

three

and

nine

months ended

September

30,

2017,

respectively, and an income tax benefit from continuing operations at an estimated effective income tax rate of

204.3%

and

20.2%

for the

three

and

nine

months ended

September

30,

2016,

respectively. The Company’s estimated effective income tax rate for the

three

and

nine

months ended

September

30,

2017

was lower than statutory rates primarily because a significant portion of the Company’s net operating losses from the period are subject to a valuation allowance. In addition, the Company’s estimated effective income tax rate for the

nine

months ended

September

30,

2017

was affected by the accounting change discussed in Note

11,

“Recent Accounting and Reporting Developments” under which the Company recognized

$0.8

million of excess tax deficiencies from share-based compensation as an income tax expense from continuing operations, as well as the favorable impact of a decrease in unrecognized income tax benefits due to a lapse in the statute of limitations.

The Company had

$4.4

million and

$4.9

million of unrecognized income tax benefits as of

September

30,

2017

and

December

31,

2016,

respectively. It is reasonably possible that the total amounts of unrecognized income tax benefits will change in the following

twelve

months as a result of the lapse of tax statutes of limitation; however, actual results could differ from those currently expected. Effectively all of the unrecognized income tax benefits would affect the Company’s effective income tax rate if recognized at some point in the future. The Company recognizes interest and penalties related to uncertain income tax positions in Income tax benefit from continuing operations.