the following is a reconciliation of the total amounts of unrecognized tax benefits for the year : ( in thousands ) .

unrecognized tax benefit 2014january 1 2008
$ 7928
ansoft unrecognized tax benefit 2014acquired july 31 2008
3525
gross increases 2014tax positions in prior period
2454
gross decreases 2014tax positions in prior period
-1572 ( 1572 )
gross increases 2014tax positions in current period
2255
reductions due to a lapse of the applicable statute of limitations
-1598 ( 1598 )
changes due to currency fluctuation
-259 ( 259 )
settlements
-317 ( 317 )
unrecognized tax benefit 2014december 31 2008
$ 12416

included in the balance of unrecognized tax benefits at december 31 , 2008 are $ 5.6 million of tax benefits that , if recognized , would affect the effective tax rate .
also included in the balance of unrecognized tax benefits at december 31 , 2008 are $ 5.0 million of tax benefits that , if recognized , would result in a decrease to goodwill recorded in purchase business combinations , and $ 1.9 million of tax benefits that , if recognized , would result in adjustments to other tax accounts , primarily deferred taxes .
the company believes it is reasonably possible that uncertain tax positions of approximately $ 2.6 million as of december 31 , 2008 will be resolved within the next twelve months .
the company recognizes interest and penalties related to unrecognized tax benefits as income tax expense .
related to the uncertain tax benefits noted above , the company recorded interest of $ 171000 during 2008 .
penalties recorded during 2008 were insignificant .
in total , as of december 31 , 2008 , the company has recognized a liability for penalties of $ 498000 and interest of $ 1.8 million .
the company is subject to taxation in the u.s .
and various states and foreign jurisdictions .
the company 2019s 2005 through 2008 tax years are open to examination by the internal revenue service .
the 2005 and 2006 federal returns are currently under examination .
the company also has various foreign subsidiaries with tax filings under examination , as well as numerous foreign and state tax filings subject to examination for various years .
10 .
pension and profit-sharing plans the company has 401 ( k ) /profit-sharing plans for all qualifying full-time domestic employees that permit participants to make contributions by salary reduction pursuant to section 401 ( k ) of the internal revenue code .
the company makes matching contributions on behalf of each eligible participant in an amount equal to 100% ( 100 % ) of the first 3% ( 3 % ) and an additional 25% ( 25 % ) of the next 5% ( 5 % ) , for a maximum total of 4.25% ( 4.25 % ) of the employee 2019s compensation .
the company may make a discretionary profit sharing contribution in the amount of 0% ( 0 % ) to 5% ( 5 % ) based on the participant 2019s eligible compensation , provided the employee is employed at the end of the year and has worked at least 1000 hours .
the qualifying domestic employees of the company 2019s ansoft subsidiary , acquired on july 31 , 2008 , also participate in a 401 ( k ) plan .
there is no matching employer contribution associated with this plan .
the company also maintains various defined contribution pension arrangements for its international employees .
expenses related to the company 2019s retirement programs were $ 3.7 million in 2008 , $ 4.7 million in 2007 and $ 4.1 million in 2006 .
11 .
non-compete and employment agreements employees of the company have signed agreements under which they have agreed not to disclose trade secrets or confidential information and , where legally permitted , that restrict engagement in or connection with any business that is competitive with the company anywhere in the world while employed by the company ( and .

Question: what was the average expenses related to the company 2019s retirement programs from 2006 to 2008 in millions
Answer: 4.21

Question: what is the percentage increase in unrecognized tax benefits from jan 2008-dec 2008?
Answer: 56.61%

Question: in 2008 what was the percentage change in the unrecognized tax benefits
Answer: 56.6%