Income Taxes	9 Months Ended
Feb. 23, 2019
Income Taxes [Abstract]
Income Taxes	5. Income Taxes On December 22, 2017, Congress enacted H.R.1, the “Tax Cuts and Jobs Act” (“Tax Reform Act”), which made significant changes to U.S. federal income tax laws including reducing the corporate rate from 35% to 21% effective January 1, 2018. In December 2017, the SEC issued Staff Accounting Bulletin No. 118 (“SAB 118”) which allows the Company to record provisional amounts related to the impact of the Tax Reform Act and adjust those amounts during a measurement period not to extend more than one year from date of enactment. During fiscal 2018, the Company recorded a provisional income tax benefit of approximately $0.8 million upon re-measurement of U.S. deferred tax assets and liabilities at the rate the balances are expected to be realized. During the third quarter of fiscal 2019, the Company completed its accounting for the impact of the Tax Reform Act and determined that no adjustments were required to the income tax benefit of $0.8 million recorded in fiscal 2018 to reflect the tax impact of re-measuring its U.S. net deferred tax liability. The Tax Reform Act also includes the Global Intangible Low-Tax Income (“GILTI”) provision, a new mechanism for taxing certain foreign profits, the Base Erosion Anti-Abuse Tax, a minimum tax on payments to related parties, and the Foreign-Derived Intangible Income provision, a tax incentive to earn income abroad. The Company is permitted to make an accounting policy election to account for GILTI as either a period charge when the tax arises or as a part of deferred taxes. The Company has determined to account for GILTI as a period cost and has recognized provisional tax impacts associated with GILTI as a current expense for the nine months ended February 23, 2019. The Company’s provision for income taxes was $3.8 million (effective tax rate of approximately 40%) and $0.1 million (effective tax rate of approximately 1.0%) for the three months ended February 23, 2019 and February 24, 2018, respectively, and $12.5 million (effective tax rate of approximately 36%) and $5.1 million (effective tax rate of approximately 26%) for the nine months ended February 23, 2019 and February 24, 2018, respectively. The Company records tax expense based upon an actual effective tax rate versus a forecasted tax rate because of the volatility in its international operations that span numerous tax jurisdictions. The provision for income taxes in the three and nine months ended February 23, 2019 and February 24, 2018 results from taxes on income in the U.S. and certain other foreign jurisdictions, no benefit for losses in jurisdictions in which a full valuation allowance on operating loss carryforwards had previously been established and a lower benefit for losses in certain foreign jurisdictions with tax rates lower than the U.S. statutory rates. The provision for income taxes increased for the three months ended February 23, 2019 compared to the prior year quarter because of improved global income. Also in the prior year quarter, the Tax Reform Act was enacted and the Company reversed $2.2 million as a result of the reduction in the U.S. statutory rate applied to its year-to-date U.S. earnings and cumulative net deferred tax liability. Although the effective rate for the three months ended February 23, 2019 is positively impacted by the reduced U.S. tax rate, the effective rate increased as the prior year quarter benefited from the aforementioned initial impact of the reduction upon enactment. The Company recognized a tax expense of approximately $0.2 million and a tax benefit of $0.2 million during the third quarter of fiscal 2019 and 2018, respectively, and a tax expense of approximately $0.2 million and a tax benefit of $0.8 million, during the first nine months of fiscal 2019 and 2018, respectively, related to stock-based compensation for nonqualified stock options expensed and for disqualifying dispositions under the ESPP.

5. Income Taxes

On December 22, 2017, Congress enacted H.R.1, the “Tax Cuts and Jobs Act” (“Tax Reform Act”), which made significant changes to U.S. federal income tax laws including reducing the corporate rate from 35% to 21% effective January 1, 2018. In December 2017, the SEC issued Staff Accounting Bulletin No. 118 (“SAB 118”) which allows the Company to record provisional amounts related to the impact of the Tax Reform Act and adjust those amounts during a measurement period not to extend more than one year from date of enactment. During fiscal 2018, the Company recorded a provisional income tax benefit of approximately $0.8 million upon re-measurement of U.S. deferred tax assets and liabilities at the rate the balances are expected to be realized. During the third quarter of fiscal 2019, the Company completed its accounting for the impact of the Tax Reform Act and determined that no adjustments were required to the income tax benefit of $0.8 million recorded in fiscal 2018 to reflect the tax impact of re-measuring its U.S. net deferred tax liability.

The Tax Reform Act also includes the Global Intangible Low-Tax Income (“GILTI”) provision, a new mechanism for taxing certain foreign profits, the Base Erosion Anti-Abuse Tax, a minimum tax on payments to related parties, and the Foreign-Derived Intangible Income provision, a tax incentive to earn income abroad. The Company is permitted to make an accounting policy election to account for GILTI as either a period charge when the tax arises or as a part of deferred taxes. The Company has determined to account for GILTI as a period cost and has recognized provisional tax impacts associated with GILTI as a current expense for the nine months ended February 23, 2019.

The Company’s provision for income taxes was $3.8 million (effective tax rate of approximately 40%) and $0.1 million (effective tax rate of approximately 1.0%) for the three months ended February 23, 2019 and February 24, 2018, respectively, and $12.5 million (effective tax rate of approximately 36%) and $5.1 million (effective tax rate of approximately 26%) for the nine months ended February 23, 2019 and February 24, 2018, respectively. The Company records tax expense based upon an actual effective tax rate versus a forecasted tax rate because of the volatility in its international operations that span numerous tax jurisdictions.

The provision for income taxes in the three and nine months ended February 23, 2019 and February 24, 2018 results from taxes on income in the U.S. and certain other foreign jurisdictions, no benefit for losses in jurisdictions in which a full valuation allowance on operating loss carryforwards had previously been established and a lower benefit for losses in certain foreign jurisdictions with tax rates lower than the U.S. statutory rates. The provision for income taxes increased for the three months ended February 23, 2019 compared to the prior year quarter because of improved global income. Also in the prior year quarter, the Tax Reform Act was enacted and the Company reversed $2.2 million as a result of the reduction in the U.S. statutory rate applied to its year-to-date U.S. earnings and cumulative net deferred tax liability. Although the effective rate for the three months ended February 23, 2019 is positively impacted by the reduced U.S. tax rate, the effective rate increased as the prior year quarter benefited from the aforementioned initial impact of the reduction upon enactment.

The Company recognized a tax expense of approximately $0.2 million and a tax benefit of $0.2 million during the third quarter of fiscal 2019 and 2018, respectively, and a tax expense of approximately $0.2 million and a tax benefit of $0.8 million, during the first nine months of fiscal 2019 and 2018, respectively, related to stock-based compensation for nonqualified stock options expensed and for disqualifying dispositions under the ESPP.