at december 31 , 2009 , aon had domestic federal operating loss carryforwards of $ 7 million that will expire at various dates from 2010 to 2024 , state operating loss carryforwards of $ 513 million that will expire at various dates from 2010 to 2028 , and foreign operating and capital loss carryforwards of $ 453 million and $ 252 million , respectively , nearly all of which are subject to indefinite carryforward . unrecognized tax benefits the following is a reconciliation of the company 2019s beginning and ending amount of unrecognized tax benefits ( in millions ) : .
as of december 31 , 2009 , $ 61 million of unrecognized tax benefits would impact the effective tax rate if recognized . aon does not expect the unrecognized tax positions to change significantly over the next twelve months . the company recognizes penalties and interest related to unrecognized income tax benefits in its provision for income taxes . aon accrued potential penalties of less than $ 1 million during each of 2009 , 2008 and 2007 . aon accrued interest of $ 2 million during 2009 and less than $ 1 million during both 2008 and 2007 . as of december 31 , 2009 and 2008 , aon has recorded a liability for penalties of $ 5 million and $ 4 million , respectively , and for interest of $ 18 million and $ 14 million , respectively . aon and its subsidiaries file income tax returns in the u.s . federal jurisdiction as well as various state and international jurisdictions . aon has substantially concluded all u.s . federal income tax matters for years through 2006 . material u.s . state and local income tax jurisdiction examinations have been concluded for years through 2002 . aon has concluded income tax examinations in its primary international jurisdictions through 2002. .
2009 2008
Balance at January 1 $86 $70
Additions based on tax positions related to the current year 2 5
Additions for tax positions of prior years 5 12
Reductions for tax positions of prior years (11) (11)
Settlements (10) (4)
Lapse of statute of limitations (3) (1)
Acquisitions 6 21
Foreign currency translation 2 (6)
Balance at December 31 $77 $86
2009 2008
balance at january 1 $ 86 $ 70
additions based on tax positions related to the current year 2 5
additions for tax positions of prior years 5 12
reductions for tax positions of prior years -11 ( 11 ) -11 ( 11 )
settlements -10 ( 10 ) -4 ( 4 )
lapse of statute of limitations -3 ( 3 ) -1 ( 1 )
acquisitions 6 21
foreign currency translation 2 -6 ( 6 )
balance at december 31 $ 77 $ 86
what was the percent of the change in the unrecognized tax benefits from 2008 to 2009