reinvested for continued use in foreign operations . if the total undistributed earnings of foreign subsidiaries were remitted , a significant amount of the additional tax would be offset by the allowable foreign tax credits . it is not practical for us to determine the additional tax of remitting these earnings . in september 2007 , we reached a settlement with the united states department of justice to resolve an investigation into financial relationships between major orthopaedic manufacturers and consulting orthopaedic surgeons . under the terms of the settlement , we paid a civil settlement amount of $ 169.5 million and we recorded an expense in that amount . at the time , no tax benefit was recorded related to the settlement expense due to the uncertainty as to the tax treatment . during the third quarter of 2008 , we reached an agreement with the u.s . internal revenue service ( irs ) confirming the deductibility of a portion of the settlement payment . as a result , during 2008 we recorded a current tax benefit of $ 31.7 million . in june 2006 , the financial accounting standards board ( fasb ) issued interpretation no . 48 , accounting for uncertainty in income taxes 2013 an interpretation of fasb statement no . 109 , accounting for income taxes ( fin 48 ) . fin 48 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements . under fin 48 , we may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities , based on the technical merits of the position . the tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement . fin 48 also provides guidance on derecognition , classification , interest and penalties on income taxes , accounting in interim periods and requires increased disclosures . we adopted fin 48 on january 1 , 2007 . prior to the adoption of fin 48 we had a long term tax liability for expected settlement of various federal , state and foreign income tax liabilities that was reflected net of the corollary tax impact of these expected settlements of $ 102.1 million , as well as a separate accrued interest liability of $ 1.7 million . as a result of the adoption of fin 48 , we are required to present the different components of such liability on a gross basis versus the historical net presentation . the adoption resulted in the financial statement liability for unrecognized tax benefits decreasing by $ 6.4 million as of january 1 , 2007 . the adoption resulted in this decrease in the liability as well as a reduction to retained earnings of $ 4.8 million , a reduction in goodwill of $ 61.4 million , the establishment of a tax receivable of $ 58.2 million , which was recorded in other current and non-current assets on our consolidated balance sheet , and an increase in an interest/penalty payable of $ 7.9 million , all as of january 1 , 2007 . therefore , after the adoption of fin 48 , the amount of unrecognized tax benefits is $ 95.7 million as of january 1 , 2007 . as of december 31 , 2008 , the amount of unrecognized tax benefits is $ 129.5 million . of this amount , $ 45.5 million would impact our effective tax rate if recognized . $ 38.2 million of the $ 129.5 million liability for unrecognized tax benefits relate to tax positions of acquired entities taken prior to their acquisition by us . under fas 141 ( r ) , if these liabilities are settled for different amounts , they will affect the income tax expense in the period of reversal or settlement . the following is a tabular reconciliation of the total amounts of unrecognized tax benefits ( in millions ) : .

2008: balance at january 1: 135.2
increases related to prior periods: 12.1
decreases related to prior periods: -32
increases related to current period: 15.8
decreases related to settlements with taxing authorities: -1.3
decreases related to lapse of statue of limitations: -0.3
balance at december 31: 129.5
2007: balance at january 1: 95.7
increases related to prior periods: 27.4
decreases related to prior periods: -5.5
increases related to current period: 21.9
decreases related to settlements with taxing authorities: -1.3
decreases related to lapse of statue of limitations: -3
balance at december 31: 135.2

we recognize accrued interest and penalties related to unrecognized tax benefits in income tax expense in the consolidated statements of earnings , which is consistent with the recognition of these items in prior reporting periods . as of december 31 , 2007 , we recorded a liability of $ 19.6 million for accrued interest and penalties , of which $ 14.7 million would impact our effective tax rate , if recognized . the amount of this liability is $ 22.9 million as of december 31 , 2008 . of this amount , $ 17.1 million would impact our effective tax rate , if recognized . we expect that the amount of tax liability for unrecognized tax benefits will change in the next twelve months ; however , we do not expect these changes will have a significant impact on our results of operations or financial position . the u.s . federal statute of limitations remains open for the year 2003 and onward . the u.s . federal returns for years 2003 and 2004 are currently under examination by the irs . on july 15 , 2008 , the irs issued its examination report . we filed a formal protest on august 15 , 2008 and requested a conference with the appeals office regarding disputed issues . although the appeals process could take several years , we do not anticipate resolution of the audit will result in any significant impact on our results of operations , financial position or cash flows . in addition , for the 1999 tax year of centerpulse , which we acquired in october 2003 , one issue remains in dispute . state income tax returns are generally subject to examination for a period of 3 to 5 years after filing of the respective return . the state impact of any federal changes remains subject to examination by various states for a period of up to one year after formal notification to the states . we have various state income tax returns in the process of examination , administrative appeals or litigation . it is z i m m e r h o l d i n g s , i n c . 2 0 0 8 f o r m 1 0 - k a n n u a l r e p o r t notes to consolidated financial statements ( continued ) %%transmsg*** transmitting job : c48761 pcn : 057000000 ***%%pcmsg|57 |00010|yes|no|02/24/2009 06:10|0|0|page is valid , no graphics -- color : d| .

Questions:
what were unrecognized tax benefits in 2008?
what were they in 2007?
what was the net change?
was is the percent change?

Answers:
129.5
135.2
-5.7
-4%