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Ignite Restaurant Group, Inc. – ‘10-Q’ for 7/1/13 – ‘EX-101.DEF’

On:  Friday, 8/9/13, at 6:36pm ET   ·   As of:  8/12/13   ·   For:  7/1/13   ·   Accession #:  1104659-13-62427   ·   File #:  1-35549

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 8/12/13  Ignite Restaurant Group, Inc.     10-Q        7/01/13   85:9.4M                                   Toppan Merrill/FA

Quarterly Report   —   Form 10-Q   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    650K 
 2: EX-10.1     Material Contract                                   HTML     24K 
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     29K 
 4: EX-31.2     Certification -- §302 - SOA'02                      HTML     29K 
 5: EX-32.1     Certification -- §906 - SOA'02                      HTML     24K 
 6: EX-32.2     Certification -- §906 - SOA'02                      HTML     24K 
83: R1          Document and Entity Information                     HTML     44K 
52: R2          Condensed Consolidated Balance Sheets               HTML    117K 
48: R3          Condensed Consolidated Balance Sheets               HTML     47K 
                (Parenthetical)                                                  
16: R4          Condensed Consolidated Statements of Operations     HTML     86K 
51: R5          Condensed Consolidated Statements of Cash Flows     HTML    136K 
33: R6          Basis of Presentation                               HTML     35K 
70: R7          Change in Quarterly Accounting Periods              HTML     25K 
34: R8          Acquisition                                         HTML     90K 
39: R9          Selected Balance Sheet Accounts                     HTML     65K 
17: R10         Debt Obligations                                    HTML     47K 
36: R11         Stock-Based Compensation                            HTML     38K 
69: R12         Net Income (Loss) per Share                         HTML     56K 
64: R13         Commitments and Contingencies                       HTML     40K 
49: R14         Income Taxes                                        HTML     28K 
77: R15         Segment Information                                 HTML    113K 
67: R16         Basis of Presentation (Policies)                    HTML     53K 
15: R17         Acquisition (Tables)                                HTML     85K 
20: R18         Selected Balance Sheet Accounts (Tables)            HTML     69K 
76: R19         Debt Obligations (Tables)                           HTML     42K 
81: R20         Stock-Based Compensation (Tables)                   HTML     32K 
84: R21         Net Income (Loss) per Share (Tables)                HTML     54K 
79: R22         Commitments and Contingencies (Tables)              HTML     34K 
60: R23         Segment Information (Tables)                        HTML    110K 
18: R24         Basis of Presentation (Details)                     HTML     52K 
32: R25         Change in Quarterly Accounting Periods (Details)    HTML     43K 
25: R26         Acquisition (Details)                               HTML    139K 
24: R27         Acquisition (Details 2)                             HTML     30K 
40: R28         Selected Balance Sheet Accounts (Details)           HTML     93K 
59: R29         Debt Obligations (Details)                          HTML    113K 
66: R30         Stock-Based Compensation (Details)                  HTML     38K 
29: R31         Stock-Based Compensation (Details 2)                HTML     43K 
41: R32         Net Income (Loss) per Share (Details)               HTML     52K 
73: R33         Commitments and Contingencies (Details)             HTML     42K 
27: R34         Income Taxes (Details)                              HTML     26K 
62: R35         Segment Information (Details)                       HTML     51K 
47: XML         IDEA XML File -- Filing Summary                      XML     84K 
85: XML.R1      Document and Entity Information                      XML    129K 
38: XML.R2      Condensed Consolidated Balance Sheets                XML    295K 
58: XML.R3      Condensed Consolidated Balance Sheets                XML    118K 
                (Parenthetical)                                                  
46: XML.R4      Condensed Consolidated Statements of Operations      XML    390K 
44: XML.R5      Condensed Consolidated Statements of Cash Flows      XML    380K 
14: XML.R6      Basis of Presentation                                XML     50K 
53: XML.R7      Change in Quarterly Accounting Periods               XML     40K 
13: XML.R8      Acquisition                                          XML    112K 
30: XML.R9      Selected Balance Sheet Accounts                      XML     87K 
43: XML.R10     Debt Obligations                                     XML     61K 
35: XML.R11     Stock-Based Compensation                             XML     53K 
31: XML.R12     Net Income (Loss) per Share                          XML     74K 
71: XML.R13     Commitments and Contingencies                        XML     56K 
37: XML.R14     Income Taxes                                         XML     42K 
80: XML.R15     Segment Information                                  XML    140K 
55: XML.R16     Basis of Presentation (Policies)                     XML     81K 
54: XML.R17     Acquisition (Tables)                                 XML    118K 
57: XML.R18     Selected Balance Sheet Accounts (Tables)             XML     99K 
28: XML.R19     Debt Obligations (Tables)                            XML     57K 
50: XML.R20     Stock-Based Compensation (Tables)                    XML     48K 
65: XML.R21     Net Income (Loss) per Share (Tables)                 XML     73K 
68: XML.R22     Commitments and Contingencies (Tables)               XML     51K 
72: XML.R23     Segment Information (Tables)                         XML    139K 
42: XML.R24     Basis of Presentation (Details)                      XML    310K 
23: XML.R25     Change in Quarterly Accounting Periods (Details)     XML    219K 
74: XML.R26     Acquisition (Details)                                XML   1.83M 
56: XML.R27     Acquisition (Details 2)                              XML    159K 
75: XML.R28     Selected Balance Sheet Accounts (Details)            XML    235K 
19: XML.R29     Debt Obligations (Details)                           XML   1.75M 
63: XML.R30     Stock-Based Compensation (Details)                   XML    129K 
61: XML.R31     Stock-Based Compensation (Details 2)                 XML    212K 
22: XML.R32     Net Income (Loss) per Share (Details)                XML    290K 
78: XML.R33     Commitments and Contingencies (Details)              XML    125K 
21: XML.R34     Income Taxes (Details)                               XML     68K 
82: XML.R35     Segment Information (Details)                        XML    713K 
45: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS    764K 
 7: EX-101.INS  XBRL Instance -- irg-20130701                        XML   1.02M 
 9: EX-101.CAL  XBRL Calculations -- irg-20130701_cal                XML    191K 
10: EX-101.DEF  XBRL Definitions -- irg-20130701_def                 XML    689K 
11: EX-101.LAB  XBRL Labels -- irg-20130701_lab                      XML   2.94M 
12: EX-101.PRE  XBRL Presentations -- irg-20130701_pre               XML   1.34M 
 8: EX-101.SCH  XBRL Schema -- irg-20130701                          XSD    232K 
26: ZIP         XBRL Zipped Folder -- 0001104659-13-062427-xbrl      Zip    182K

‘EX-101.DEF’   —   XBRL Definitions — irg-20130701_def

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
<?xml version="1.0" encoding="windows-1252"?>
<!-- Created by Merrill Corporation -->
<!-- Generated by Fujitsu Interstage XWand B0189 -->
<!-- Generated by IRIS XBRL Generation Engine -->
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<link:roleRef roleURI="http://www.igniterestaurants.com/role/DisclosureBasisOfPresentationDetails" xlink:type="simple" xlink:href="irg-20130701.xsd#DisclosureBasisOfPresentationDetails"/>
<link:roleRef roleURI="http://www.igniterestaurants.com/role/DisclosureStockholdersEquityDetails" xlink:type="simple" xlink:href="irg-20130701.xsd#DisclosureStockholdersEquityDetails"/>
<link:roleRef roleURI="http://www.igniterestaurants.com/role/DisclosureSubsequentEventDetails" xlink:type="simple" xlink:href="irg-20130701.xsd#DisclosureSubsequentEventDetails"/>
<link:roleRef roleURI="http://www.igniterestaurants.com/role/DisclosureAcquisitionDetails" xlink:type="simple" xlink:href="irg-20130701.xsd#DisclosureAcquisitionDetails"/>
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<link:roleRef roleURI="http://www.igniterestaurants.com/role/DisclosurePropertyAndEquipmentNetDetails" xlink:type="simple" xlink:href="irg-20130701.xsd#DisclosurePropertyAndEquipmentNetDetails"/>
<link:roleRef roleURI="http://www.igniterestaurants.com/role/DisclosureSignificantAccountingPoliciesDetails4" xlink:type="simple" xlink:href="irg-20130701.xsd#DisclosureSignificantAccountingPoliciesDetails4"/>
<link:roleRef roleURI="http://www.igniterestaurants.com/role/DisclosureNetIncomeLossPerShareDetails" xlink:type="simple" xlink:href="irg-20130701.xsd#DisclosureNetIncomeLossPerShareDetails"/>
<link:roleRef roleURI="http://www.igniterestaurants.com/role/DisclosureRestatementOfPreviouslyIssuedFinancialStatementsDetails2" xlink:type="simple" xlink:href="irg-20130701.xsd#DisclosureRestatementOfPreviouslyIssuedFinancialStatementsDetails2"/>
<link:roleRef roleURI="http://www.igniterestaurants.com/role/DisclosureRelatedPartiesDetails" xlink:type="simple" xlink:href="irg-20130701.xsd#DisclosureRelatedPartiesDetails"/>
<link:roleRef roleURI="http://www.igniterestaurants.com/role/StatementOfChangesInStockholdersEquity" xlink:type="simple" xlink:href="irg-20130701.xsd#StatementOfChangesInStockholdersEquity"/>
<link:roleRef roleURI="http://www.igniterestaurants.com/role/DisclosureAcquisitionDetails2" xlink:type="simple" xlink:href="irg-20130701.xsd#DisclosureAcquisitionDetails2"/>
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<link:roleRef roleURI="http://www.igniterestaurants.com/role/DisclosureStockBasedCompensationTables" xlink:type="simple" xlink:href="irg-20130701.xsd#DisclosureStockBasedCompensationTables"/>
<link:roleRef roleURI="http://www.igniterestaurants.com/role/DisclosureIncomeTaxesDetails" xlink:type="simple" xlink:href="irg-20130701.xsd#DisclosureIncomeTaxesDetails"/>
<link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/all" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all"/>
<link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain"/>
<link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member"/>
<link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension"/>
<link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default"/>
<link:definitionLink xlink:type="extended" xlink:role="http://www.igniterestaurants.com/role/DisclosureStockBasedCompensationDetails">
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:title="ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_AwardTypeAxis" xlink:label="AwardTypeAxis" xlink:title="AwardTypeAxis"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="AwardTypeAxis" xlink:title="definition: ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable to AwardTypeAxis" use="optional" order="1.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:title="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_StockAppreciationRightsSARSMember" xlink:label="StockAppreciationRightsSARSMember" xlink:title="StockAppreciationRightsSARSMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="StockAppreciationRightsSARSMember" xlink:title="definition: ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain to StockAppreciationRightsSARSMember" use="optional" order="1.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_RestrictedStockMember" xlink:label="RestrictedStockMember" xlink:title="RestrictedStockMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="RestrictedStockMember" xlink:title="definition: ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain to RestrictedStockMember" use="optional" order="2.0"/>
<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_CapitalUnitMember" xlink:label="CapitalUnitMember" xlink:title="CapitalUnitMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="CapitalUnitMember" xlink:title="definition: ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain to CapitalUnitMember" use="optional" order="8000.0"/>
<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_StockOptionsAndStockAppreciationRightsSARSMember" xlink:label="StockOptionsAndStockAppreciationRightsSARSMember" xlink:title="StockOptionsAndStockAppreciationRightsSARSMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="StockOptionsAndStockAppreciationRightsSARSMember" xlink:title="definition: ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain to StockOptionsAndStockAppreciationRightsSARSMember" use="optional" order="8001.0"/>
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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="StockOptionsMember" xlink:title="definition: ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain to StockOptionsMember" use="optional" order="8002.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTitleOfIndividualAxis" xlink:label="DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTitleOfIndividualAxis" xlink:title="DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTitleOfIndividualAxis"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_TitleOfIndividualWithRelationshipToEntityDomain" xlink:label="TitleOfIndividualWithRelationshipToEntityDomain" xlink:title="TitleOfIndividualWithRelationshipToEntityDomain"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_TitleOfIndividualWithRelationshipToEntityDomain" xlink:label="TitleOfIndividualWithRelationshipToEntityDomain_2" xlink:title="TitleOfIndividualWithRelationshipToEntityDomain"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTitleOfIndividualAxis" xlink:to="TitleOfIndividualWithRelationshipToEntityDomain_2" xlink:title="definition: DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTitleOfIndividualAxis to TitleOfIndividualWithRelationshipToEntityDomain" use="optional" order="2.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DirectorMember" xlink:label="DirectorMember" xlink:title="DirectorMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="TitleOfIndividualWithRelationshipToEntityDomain" xlink:to="DirectorMember" xlink:title="definition: TitleOfIndividualWithRelationshipToEntityDomain to DirectorMember" use="optional" order="8000.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ExecutiveOfficerMember" xlink:label="ExecutiveOfficerMember" xlink:title="ExecutiveOfficerMember"/>
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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="PlanNameAxis" xlink:title="definition: ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable to PlanNameAxis" use="optional" order="3.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="PlanNameDomain" xlink:title="PlanNameDomain"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="PlanNameAxis" xlink:to="PlanNameDomain" xlink:title="definition: PlanNameAxis to PlanNameDomain" use="optional" order="8000.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="PlanNameDomain_2" xlink:title="PlanNameDomain"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="PlanNameAxis" xlink:to="PlanNameDomain_2" xlink:title="definition: PlanNameAxis to PlanNameDomain" use="optional" order="8001.0"/>
<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_ThirdAmendedAndRestatedLimitedLiabilityCompanyOperatingAgreementMember" xlink:label="ThirdAmendedAndRestatedLimitedLiabilityCompanyOperatingAgreementMember" xlink:title="ThirdAmendedAndRestatedLimitedLiabilityCompanyOperatingAgreementMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="PlanNameDomain" xlink:to="ThirdAmendedAndRestatedLimitedLiabilityCompanyOperatingAgreementMember" xlink:title="definition: PlanNameDomain to ThirdAmendedAndRestatedLimitedLiabilityCompanyOperatingAgreementMember" use="optional" order="8000.0"/>
<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_OmnibusIncentivePlan2012Member" xlink:label="OmnibusIncentivePlan2012Member" xlink:title="OmnibusIncentivePlan2012Member"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="PlanNameDomain" xlink:to="OmnibusIncentivePlan2012Member" xlink:title="definition: PlanNameDomain to OmnibusIncentivePlan2012Member" use="optional" order="8001.0"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_SeniorSecuredCreditFacilityMember" xlink:label="SeniorSecuredCreditFacilityMember" xlink:title="SeniorSecuredCreditFacilityMember"/>
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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentPaymentPeriodDomain" xlink:to="PeriodBeginningInJune2013AndEndingInMarch2014Member" xlink:title="definition: DebtInstrumentPaymentPeriodDomain to PeriodBeginningInJune2013AndEndingInMarch2014Member" use="optional" order="8001.0"/>
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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentPaymentPeriodDomain" xlink:to="PeriodBeginningInJune2014AndEndingInMarch2015Member" xlink:title="definition: DebtInstrumentPaymentPeriodDomain to PeriodBeginningInJune2014AndEndingInMarch2015Member" use="optional" order="8002.0"/>
<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_PeriodBeginningInJune2015AndEndingInDecember2015Member" xlink:label="PeriodBeginningInJune2015AndEndingInDecember2015Member" xlink:title="PeriodBeginningInJune2015AndEndingInDecember2015Member"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_PeriodMarch2016Member" xlink:label="PeriodMarch2016Member" xlink:title="PeriodMarch2016Member"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_LeverageRatioDurationAxis" xlink:label="LeverageRatioDurationAxis" xlink:title="LeverageRatioDurationAxis"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_PeriodUpto29thDecember2013Member" xlink:label="PeriodUpto29thDecember2013Member" xlink:title="PeriodUpto29thDecember2013Member"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_PeriodFrom30thDecember2013To29thJune2014Member" xlink:label="PeriodFrom30thDecember2013To29thJune2014Member" xlink:title="PeriodFrom30thDecember2013To29thJune2014Member"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_PeriodFrom30thJune2014To28thDecember2014Member" xlink:label="PeriodFrom30thJune2014To28thDecember2014Member" xlink:title="PeriodFrom30thJune2014To28thDecember2014Member"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_PeriodAfter28thDecember2014Member" xlink:label="PeriodAfter28thDecember2014Member" xlink:title="PeriodAfter28thDecember2014Member"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_PeriodAfter29thDecember2013Member" xlink:label="PeriodAfter29thDecember2013Member" xlink:title="PeriodAfter29thDecember2013Member"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DebtAndCapitalLeaseObligations" xlink:label="DebtAndCapitalLeaseObligations" xlink:title="DebtAndCapitalLeaseObligations"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentLineItems" xlink:to="DebtAndCapitalLeaseObligations" xlink:title="definition: DebtInstrumentLineItems to DebtAndCapitalLeaseObligations" use="optional" order="2.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LongTermDebtAndCapitalLeaseObligationsCurrent" xlink:label="LongTermDebtAndCapitalLeaseObligationsCurrent" xlink:title="LongTermDebtAndCapitalLeaseObligationsCurrent"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentLineItems" xlink:to="LongTermDebtAndCapitalLeaseObligationsCurrent" xlink:title="definition: DebtInstrumentLineItems to LongTermDebtAndCapitalLeaseObligationsCurrent" use="optional" order="3.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LongTermDebtAndCapitalLeaseObligations" xlink:label="LongTermDebtAndCapitalLeaseObligations" xlink:title="LongTermDebtAndCapitalLeaseObligations"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentLineItems" xlink:to="LongTermDebtAndCapitalLeaseObligations" xlink:title="definition: DebtInstrumentLineItems to LongTermDebtAndCapitalLeaseObligations" use="optional" order="4.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LineOfCreditFacilityIncreaseAdditionalBorrowings" xlink:label="LineOfCreditFacilityIncreaseAdditionalBorrowings" xlink:title="LineOfCreditFacilityIncreaseAdditionalBorrowings"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentLineItems" xlink:to="LineOfCreditFacilityIncreaseAdditionalBorrowings" xlink:title="definition: DebtInstrumentLineItems to LineOfCreditFacilityIncreaseAdditionalBorrowings" order="5.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:label="LineOfCreditFacilityMaximumBorrowingCapacity" xlink:title="LineOfCreditFacilityMaximumBorrowingCapacity"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentLineItems" xlink:to="LineOfCreditFacilityMaximumBorrowingCapacity" xlink:title="definition: DebtInstrumentLineItems to LineOfCreditFacilityMaximumBorrowingCapacity" use="optional" order="6.0"/>
<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_DebtInstrumentPeriod" xlink:label="DebtInstrumentPeriod" xlink:title="DebtInstrumentPeriod"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentLineItems" xlink:to="DebtInstrumentPeriod" xlink:title="definition: DebtInstrumentLineItems to DebtInstrumentPeriod" use="optional" order="7.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DebtInstrumentDescriptionOfVariableRateBasis" xlink:label="DebtInstrumentDescriptionOfVariableRateBasis" xlink:title="DebtInstrumentDescriptionOfVariableRateBasis"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentLineItems" xlink:to="DebtInstrumentDescriptionOfVariableRateBasis" xlink:title="definition: DebtInstrumentLineItems to DebtInstrumentDescriptionOfVariableRateBasis" use="optional" order="8.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DebtInstrumentBasisSpreadOnVariableRate" xlink:label="DebtInstrumentBasisSpreadOnVariableRate" xlink:title="DebtInstrumentBasisSpreadOnVariableRate"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentLineItems" xlink:to="DebtInstrumentBasisSpreadOnVariableRate" xlink:title="definition: DebtInstrumentLineItems to DebtInstrumentBasisSpreadOnVariableRate" use="optional" order="9.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" xlink:label="LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" xlink:title="LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentLineItems" xlink:to="LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" xlink:title="definition: DebtInstrumentLineItems to LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" use="optional" order="10.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DebtInstrumentIncreaseAdditionalBorrowings" xlink:label="DebtInstrumentIncreaseAdditionalBorrowings" xlink:title="DebtInstrumentIncreaseAdditionalBorrowings"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentLineItems" xlink:to="DebtInstrumentIncreaseAdditionalBorrowings" xlink:title="definition: DebtInstrumentLineItems to DebtInstrumentIncreaseAdditionalBorrowings" use="optional" order="11.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LineOfCreditFacilityCommitmentFeePercentage" xlink:label="LineOfCreditFacilityCommitmentFeePercentage" xlink:title="LineOfCreditFacilityCommitmentFeePercentage"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentLineItems" xlink:to="LineOfCreditFacilityCommitmentFeePercentage" xlink:title="definition: DebtInstrumentLineItems to LineOfCreditFacilityCommitmentFeePercentage" use="optional" order="12.0"/>
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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentLineItems" xlink:to="LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear" xlink:title="definition: DebtInstrumentLineItems to LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear" use="optional" order="13.0"/>
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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentLineItems" xlink:to="LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" xlink:title="definition: DebtInstrumentLineItems to LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" use="optional" order="14.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" xlink:label="LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" xlink:title="LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentLineItems" xlink:to="LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" xlink:title="definition: DebtInstrumentLineItems to LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" use="optional" order="15.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" xlink:label="LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" xlink:title="LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentLineItems" xlink:to="LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" xlink:title="definition: DebtInstrumentLineItems to LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" use="optional" order="16.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive" xlink:label="LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive" xlink:title="LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentLineItems" xlink:to="LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive" xlink:title="definition: DebtInstrumentLineItems to LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive" use="optional" order="17.0"/>
<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearSix" xlink:label="LongTermDebtMaturitiesRepaymentsOfPrincipalInYearSix" xlink:title="LongTermDebtMaturitiesRepaymentsOfPrincipalInYearSix"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentLineItems" xlink:to="LongTermDebtMaturitiesRepaymentsOfPrincipalInYearSix" xlink:title="definition: DebtInstrumentLineItems to LongTermDebtMaturitiesRepaymentsOfPrincipalInYearSix" use="optional" order="18.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_WriteOffOfDeferredDebtIssuanceCost" xlink:label="WriteOffOfDeferredDebtIssuanceCost" xlink:title="WriteOffOfDeferredDebtIssuanceCost"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_UnamortizedDebtIssuanceExpense" xlink:label="UnamortizedDebtIssuanceExpense" xlink:title="UnamortizedDebtIssuanceExpense"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_DebtInstrumentLeverageRatio" xlink:label="DebtInstrumentLeverageRatio" xlink:title="DebtInstrumentLeverageRatio"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_DebtInstrumentCovenantFixedChargeCoverageRatio" xlink:label="DebtInstrumentCovenantFixedChargeCoverageRatio" xlink:title="DebtInstrumentCovenantFixedChargeCoverageRatio"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="DebtInstrumentLineItems" xlink:to="DebtInstrumentCovenantFixedChargeCoverageRatio" xlink:title="definition: DebtInstrumentLineItems to DebtInstrumentCovenantFixedChargeCoverageRatio" use="optional" order="21.0"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_JoesCrabShackMember" xlink:label="JoesCrabShackMember" xlink:title="JoesCrabShackMember"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_BrickHouseTavernAndTapMember" xlink:label="BrickHouseTavernAndTapMember" xlink:title="BrickHouseTavernAndTapMember"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_RomanosMacaroniGrillRestaurantsMember" xlink:label="RomanosMacaroniGrillRestaurantsMember" xlink:title="RomanosMacaroniGrillRestaurantsMember"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2012/dei-2012-01-31.xsd#dei_LegalEntityAxis" xlink:label="LegalEntityAxis" xlink:title="LegalEntityAxis"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_TermLoanMember" xlink:label="TermLoanMember" xlink:title="TermLoanMember"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_MacParentLLCMember" xlink:label="MacParentLLCMember" xlink:title="MacParentLLCMember"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_TrademarksAndTradeNamesMember" xlink:label="TrademarksAndTradeNamesMember" xlink:title="TrademarksAndTradeNamesMember"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LicensingAgreementsMember" xlink:label="LicensingAgreementsMember" xlink:title="LicensingAgreementsMember"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_NumberOfUSAndUSTerritoriesFranchisedRestaurants" xlink:label="NumberOfUSAndUSTerritoriesFranchisedRestaurants" xlink:title="NumberOfUSAndUSTerritoriesFranchisedRestaurants"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_NumberOfNonUSFranchisedRestaurants" xlink:label="NumberOfNonUSFranchisedRestaurants" xlink:title="NumberOfNonUSFranchisedRestaurants"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_NumberOfForeignCountriesInWhichAdditionalFranchisedUnitsWereAcquired" xlink:label="NumberOfForeignCountriesInWhichAdditionalFranchisedUnitsWereAcquired" xlink:title="NumberOfForeignCountriesInWhichAdditionalFranchisedUnitsWereAcquired"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount" xlink:label="BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount" xlink:title="BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount"/>
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<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="BusinessAcquisitionLineItems" xlink:to="BusinessAcquisitionCostOfAcquiredEntityAbstract" xlink:title="definition: BusinessAcquisitionLineItems to BusinessAcquisitionCostOfAcquiredEntityAbstract" use="optional" order="8.0"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_BusinessAcquisitionPurchasePriceAllocationDeferredTaxAssetsCurrent" xlink:label="BusinessAcquisitionPurchasePriceAllocationDeferredTaxAssetsCurrent" xlink:title="BusinessAcquisitionPurchasePriceAllocationDeferredTaxAssetsCurrent"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_BusinessAcquisitionPurchasePriceAllocationLeaseInterest" xlink:label="BusinessAcquisitionPurchasePriceAllocationLeaseInterest" xlink:title="BusinessAcquisitionPurchasePriceAllocationLeaseInterest"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_BusinessAcquisitionCostOfAcquiredEntityTransactionCostsCapitalizedAsDebtIssuanceCost" xlink:label="BusinessAcquisitionCostOfAcquiredEntityTransactionCostsCapitalizedAsDebtIssuanceCost" xlink:title="BusinessAcquisitionCostOfAcquiredEntityTransactionCostsCapitalizedAsDebtIssuanceCost"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_StockIssuanceCosts" xlink:label="StockIssuanceCosts" xlink:title="StockIssuanceCosts"/>
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<link:definitionLink xlink:type="extended" xlink:role="http://www.igniterestaurants.com/role/DisclosureSignificantAccountingPoliciesDetails2">
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_IntangibleAssetsNetIncludingGoodwill" xlink:label="IntangibleAssetsNetIncludingGoodwill" xlink:title="IntangibleAssetsNetIncludingGoodwill"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="PaymentsToAcquirePropertyPlantAndEquipment" xlink:title="PaymentsToAcquirePropertyPlantAndEquipment"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="SegmentReportingInformationLineItems" xlink:to="PaymentsToAcquirePropertyPlantAndEquipment" xlink:title="definition: SegmentReportingInformationLineItems to PaymentsToAcquirePropertyPlantAndEquipment" order="4.0"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_AwardTypeAxis" xlink:label="AwardTypeAxis" xlink:title="AwardTypeAxis"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:label="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:title="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_RestrictedStockMember" xlink:label="RestrictedStockMember" xlink:title="RestrictedStockMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="RestrictedStockMember" xlink:title="definition: ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain to RestrictedStockMember" use="optional" order="8000.0"/>
<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_CapitalUnitMember" xlink:label="CapitalUnitMember" xlink:title="CapitalUnitMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain" xlink:to="CapitalUnitMember" xlink:title="definition: ShareBasedCompensationArrangementsByShareBasedPaymentAwardAwardTypeAndPlanNameDomain to CapitalUnitMember" use="optional" order="8001.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock" xlink:label="ScheduleOfNonvestedShareActivityTableTextBlock" xlink:title="ScheduleOfNonvestedShareActivityTableTextBlock"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="ScheduleOfNonvestedShareActivityTableTextBlock" xlink:title="definition: ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems to ScheduleOfNonvestedShareActivityTableTextBlock" use="optional" order="8001.0"/>
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<link:definitionLink xlink:type="extended" xlink:role="http://www.igniterestaurants.com/role/DisclosureIncomeTaxesDetails">
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_TaxCreditCarryforwardLineItems" xlink:label="TaxCreditCarryforwardLineItems" xlink:title="TaxCreditCarryforwardLineItems"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_TaxCreditCarryforwardTable" xlink:label="TaxCreditCarryforwardTable" xlink:title="TaxCreditCarryforwardTable"/>
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<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_IncomeTaxAuthorityAxis" xlink:label="IncomeTaxAuthorityAxis" xlink:title="IncomeTaxAuthorityAxis"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="TaxCreditCarryforwardTable" xlink:to="IncomeTaxAuthorityAxis" xlink:title="definition: TaxCreditCarryforwardTable to IncomeTaxAuthorityAxis" use="optional" order="1.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_IncomeTaxAuthorityDomain" xlink:label="IncomeTaxAuthorityDomain" xlink:title="IncomeTaxAuthorityDomain"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="IncomeTaxAuthorityAxis" xlink:to="IncomeTaxAuthorityDomain" xlink:title="definition: IncomeTaxAuthorityAxis to IncomeTaxAuthorityDomain" use="optional" order="8000.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_IncomeTaxAuthorityDomain" xlink:label="IncomeTaxAuthorityDomain_2" xlink:title="IncomeTaxAuthorityDomain"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="IncomeTaxAuthorityAxis" xlink:to="IncomeTaxAuthorityDomain_2" xlink:title="definition: IncomeTaxAuthorityAxis to IncomeTaxAuthorityDomain" use="optional" order="8001.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_InternalRevenueServiceIRSMember" xlink:label="InternalRevenueServiceIRSMember" xlink:title="InternalRevenueServiceIRSMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="IncomeTaxAuthorityDomain" xlink:to="InternalRevenueServiceIRSMember" xlink:title="definition: IncomeTaxAuthorityDomain to InternalRevenueServiceIRSMember" use="optional" order="8000.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_TaxCreditCarryforwardAxis" xlink:label="TaxCreditCarryforwardAxis" xlink:title="TaxCreditCarryforwardAxis"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="TaxCreditCarryforwardTable" xlink:to="TaxCreditCarryforwardAxis" xlink:title="definition: TaxCreditCarryforwardTable to TaxCreditCarryforwardAxis" use="optional" order="2.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_TaxCreditCarryforwardNameDomain" xlink:label="TaxCreditCarryforwardNameDomain" xlink:title="TaxCreditCarryforwardNameDomain"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_AlternativeMinimumTaxCreditMember" xlink:label="AlternativeMinimumTaxCreditMember" xlink:title="AlternativeMinimumTaxCreditMember"/>
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<link:loc xlink:type="locator" xlink:href="irg-20130701.xsd#irg_TexasMarginTaxCreditMember" xlink:label="TexasMarginTaxCreditMember" xlink:title="TexasMarginTaxCreditMember"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="TaxCreditCarryforwardNameDomain" xlink:to="TexasMarginTaxCreditMember" xlink:title="definition: TaxCreditCarryforwardNameDomain to TexasMarginTaxCreditMember" use="optional" order="8001.0"/>
<link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_TaxCreditCarryforwardAmount" xlink:label="TaxCreditCarryforwardAmount" xlink:title="TaxCreditCarryforwardAmount"/>
<link:definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="TaxCreditCarryforwardLineItems" xlink:to="TaxCreditCarryforwardAmount" xlink:title="definition: TaxCreditCarryforwardLineItems to TaxCreditCarryforwardAmount" use="optional" order="8001.0"/>
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