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Note 7 - Taxes
9 Months Ended
Oct. 01, 2011
Income Tax Disclosure [Text Block]
Note 7 – Taxes

The Company’s income tax benefits for the quarters ended October 1, 2011 and October 2, 2010 are due mostly to the recognition of tax benefits associated with the expiration of certain statutes of limitations.

As of October 1, 2011, the Company’s unaudited condensed consolidated balance sheet reflects a liability for unrecognized tax benefits of approximately $4.5 million, including approximately $2.0 million of accrued interest and penalties. The Company anticipates that total unrecognized tax benefits will decrease by approximately $0.1 million, including interest and penalties of approximately $0.1 million, due to the settlement of certain state and local income tax liabilities or the expiration of statutes of limitations within the next twelve months. The Company currently has U.S. net operating loss carryforwards and has utilized net operating loss carrybacks. Upon examination, one or more of these net operating loss carryforwards or carrybacks may be limited or disallowed.

The Company maintains a full valuation allowance on all of the net deferred tax assets due to the presence of significant negative evidence as of October 1, 2011. In addition, the Company acquired a subsidiary operating under a Honduran tax free regime during the quarter ended October 1, 2011. Excluding the valuation allowances on net deferred tax assets and the tax effect of the Honduran tax free regime, the Company would have recognized a tax benefit from continuing operations of $2.2 million or an effective tax rate of 69.2% due to the expiration of certain statutes of limitations and losses incurred in the quarter ended October 1, 2011. Excluding the valuation allowances on net deferred tax assets, the Company would have recognized a tax benefit from continuing operations of $0.5 million or an effective tax rate of -45.3% due to the expiration of certain statutes of limitations offset by tax on income in the quarter ended October 2, 2010.  Excluding the valuation allowances on net deferred tax assets and the tax effect of the Honduran tax free regime, we would have recognized a tax benefit from continuing operations of $6.6 million or an effective tax rate of 46.3% due to the expiration of certain statutes of limitations and losses incurred in the nine months ended October 1, 2011.  Excluding the valuation allowances on net deferred tax assets, we would have recognized a tax benefit from continuing operations of $5.4 million or an effective tax rate of 49.0% due to the expiration of certain statutes of limitations and losses incurred in the nine months ended October 2, 2010.