Item 2.05 Costs Associated with Exit or Disposal Activities

On July 6, 2009, management announced a restructuring plan as we continue to align our costs with customer spending and current market conditions. Actions under this plan are expected to be completed by the end of the second quarter of 2010. We expect to record pretax charges in the second quarter of 2009 through the first quarter of 2010 in the range of $5 million to $6 million primarily for workforce reductions of approximately 150 employees. Estimated cash payments under this plan are also expected to be in the range of $5 million to $6 million beginning in the third quarter of 2009 and continuing into the fourth quarter of 2010.

This Current Report on Form 8-K contains forward-looking statements, including, but not limited to, statements regarding the expected charges and costs related to the above-described restructuring plan. These forward looking statements are only predictions based on current information and expectations and are subject to certain risks and uncertainties. Examples of these include, without limitation, possible changes in the amount and nature of the expected costs and charges, the competitive landscape, including pricing and margin pressures, the response of customers and competitors, industry consolidation, the introduction of new products, the entrance into new markets, the ability to secure necessary resources, the ability to realize anticipated savings under our cost-reduction initiatives, and overall negative economic conditions generally and disruptions in credit and capital markets, including specific impacts of these conditions on the telecommunications industry. More information about potential factors that could affect our business and financial results is included in the "Risk Factors" set forth in our Annual Report on Form 10-K for the fiscal year ended January 2, 2009. Our actual future results could differ materially from those predicted in such forward-looking statements. For these reasons investors are advised not to rely on these forward-looking statements when making investment decisions. These factors are not intended to be an all-encompassing list of risks and uncertainties that may affect the operations, performance, development and results of our business. We undertake no obligation to publicly update or revise any forward-looking statements to reflect changed assumptions, the occurrence of anticipated or unanticipated events or changes to future results over time.

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