v2.4.0.6

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2011

Income Taxes [Abstract]

Components of income tax expense

		Fiscal Year Ended
		December 31, 2011				January 1, 2011				January 2, 2010
		(In thousands)
Current
Federal		$	10,088			$	14,353			$	5,019
State			1,600				1,685				369
Foreign			196				112				42
Total current tax provision			11,884				16,150				5,430
Deferred
Federal			2,166				(4,196	)			(3,404	)
State			(700	)			(3,494	)			—
Total deferred tax provision			1,466				(7,690	)			(3,404	)
Total income tax provision		$	13,350			$	8,460			$	2,026

Components of net deferred tax assets

		December 31, 2011				January 1, 2011
		(In thousands)
Net deferred tax assets
Current deferred tax assets
Reserves and accruals		$	15,697			$	13,253
Tax credits			133				—
Total current deferred tax assets			15,830				13,253
Non-current deferred tax assets
Tax credits			3,027				1,698
Fixed assets			—				754
Stock based compensation			5,213				5,915
Total non-current deferred tax assets			8,240				8,367
Current deferred tax liabilities
Prepaids			486				336
Total current deferred tax liabilities			486				336
Non-current deferred tax liabilities
Intangible assets			127				29
Fixed assets			1,986				—
Total non-current deferred tax liabilities			2,113				29
Total net deferred tax assets		$	21,471			$	21,255

Valuation allowance deferred tax assets

Fiscal Year Ended		Balance at beginning  of period				Additions Charged to Costs and Expenses				Deductions				Balance at End of Period
		(In thousands)
January 2, 2010		$	3,452			$	416				—			$	3,868
January 1, 2011			3,868				—				3,868				—
December 31, 2011			—				—				—				—

Reconciliation of the expected tax (benefit) expense

		Fiscal Year Ended
		December 31, 2011				January 1, 2011				January 2, 2010
		(In thousands)
Expected federal income tax		$	18,739			$	11,891			$	1,991
Miscellaneous permanent items			(13	)			164				125
State taxes			543				1,545				94
Federal and state research credits			(3,283	)			(997	)			(367	)
Domestic production activities deduction			(2,695	)			—				—
Non deductible stock compensation			—				—				259
Conversion of incentive stock options(1)			—				—				(346	)
Other			59				(275	)			111
Increase (decrease) in valuation allowance			—				(3,868	)			159
		$	13,350			$	8,460			$	2,026

(1) The Company recorded a discrete benefit from the conversion of incentive stock options to non-qualified stock options as a result of its stock option exchange program which concluded in the second fiscal quarter of 2009.

Schedule of adjustments to uncertain tax position

Prior to January 1, 2011, the Company had no material unrecognized tax benefits recorded. A summary of the Company’s adjustments to its uncertain tax position is the current year is as follows:

		Fiscal Year Ended December 31, 2011
Balance at beginning of period		$	0
Increase for tax positions related to the current year			1,218
Increase for tax positions related to prior years			1,221
Decreases for settlements with applicable taxing authorities			—
Decreases for lapses of statute of limitations			—
Balance at end of period		$	2,439

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