The Company 's effective tax rate was 3,861 % for the three months ended February 27 , 2010 and 60.0 % for the three months ended February 28 , 2009 . For both fiscal periods , the accounting treatment under GAAP for the cost associated with incentive stock options and shares purchased through the Employee Stock Purchase Plan has caused volatility in the Company 's effective tax rate . In addition , during the third quarter of fiscal 2010 , the Company was unable to benefit from , or had limitations on the benefit of , tax losses in certain foreign jurisdictions .