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INCOME TAXES
6 Months Ended
Jun. 30, 2011
Income Taxes [Abstract]  
Income Tax Disclosure [Text Block]
INCOME TAXES
We file income tax returns in the U.S. federal jurisdiction, various U.S. state jurisdictions and various foreign jurisdictions. We have statutes of limitation open for Federal income tax returns related to tax years 2007 through 2010. We have state income tax returns subject to examination primarily for tax years 2007 through 2010. Open tax years related to foreign jurisdictions remain subject to examination. Our primary foreign jurisdiction is the United Kingdom which has open tax years for 2007 through 2010.
Income tax benefit for the six months ended June 30, 2011 was a benefit $0.1 million. This is the result of the change in deferred tax assets and liabilities reported in financial statements of our subsidiary outside the U.S. We believe the tax benefit recorded will be offset in future periods by a tax expense related to income reported in financial statements of our subsidiary outside the U.S. Income tax expense for the six months ended June 30, 2010 was less than $0.1 million. The effective tax rate for the six months ended June 30, 2011 is 1.14% which is primarily the result of valuation allowances against the Net Operating Losses for the U.S. .
During the three and six months ended June 30, 2011 and 2010, there were no material changes to the liability for uncertain tax positions.