NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (in thousands, except for share and per share data) Following the enactment of the 2017 Tax Cut and Jobs Act and the associated one-time transition tax, in general, repatriation of foreign earnings to the US can be completed with no incremental US Tax. However, there are limited other taxes that continue to apply such as foreign withholding and certain state taxes. The company records a deferred tax liability for the estimated foreign earnings and state tax cost associated with the undistributed foreign earnings that are not permanently reinvested. The Tax Act also includes provisions for Global Intangible Low-Taxed Income (“GILTI”) wherein taxes on foreign income are imposed in excess of a deemed return on tangible assets of foreign corporations. We elected to recognize the tax on GILTI as an expense in the period the tax is incurred. We recognize the financial statement benefit of a tax position when it is more-likely-than-not, based on its technical merits, that the position will be sustained upon examination. A tax position that meets the more-likely-than-not threshold is then measured to determine the amount of benefit to be recognized in the financial statements. As of December 31, 2019, we have approximately $5,016 of unrecognized tax benefits, which if recognized, would impact the effective tax rate. We do not anticipate any significant changes in our unrecognized tax benefits within the next 12 months. A reconciliation of the beginning and ending unrecognized tax benefits is provided below: Our continuing practice is to recognize interest and/or penalties related to unrecognized tax benefits as income tax expense. As of December 31, 2019, and 2018, $707 and $2,515, respectively, of interest and penalties were accrued. We are subject to taxation in the U.S., various states, and in non-U.S. jurisdictions. Our U.S. income tax returns are primarily subject to examination from 2016 through 2018; however, U.S. tax authorities also have the ability to review prior tax years to the extent loss carryforwards and tax credit carryforwards are utilized. The open years for the non-U.S. tax returns range from 2008 through 2018 based on local statutes. <table> <tbody> <tr><td></td><td>As of December 31,</td><td></td></tr> <tr><td></td><td>2019</td><td>2018</td></tr> <tr><td>Balance at January 1</td><td>$3,649</td><td>$4,670</td></tr> <tr><td>Increase related to current year tax positions</td><td>2,834</td><td>55</td></tr> <tr><td>(Decrease) increase related to prior year tax positions</td><td>(10)</td><td>46</td></tr> <tr><td>Decrease related to lapse in statute of limitation</td><td>(1,457)</td><td>(1,076)</td></tr> <tr><td>Decrease related to settlements with taxing authorities</td><td>—</td><td>(46)</td></tr> <tr><td>Balance at December 31</td><td>$5,016</td><td>$3,649</td></tr> </tbody> </table>

Question: What would be the change in the Increase related to current year tax positions between 2018 and 2019 if the increase in 2018 was $2,000 thousand instead?
Answer: 834

Question: What would be the change in the balance at January 1 between 2018 and 2019 if the balance at January 1 in 2019 was $5,000 thousand instead?
Answer: 330

Question: What would be the percentage change in Balance at December 31 between 2018 and 2019 if the Balance in 2019 was $4,000 thousand instead?
Answer: 9.62