the gross liability for unrecognized tax benefits at november 28 , 2008 of $ 139.5 million is exclusive of interest and penalties . if the total fin 48 gross liability for unrecognized tax benefits at november 28 , 2008 were recognized in the future , the following amounts , net of an estimated $ 12.9 million benefit related to deducting such payments on future tax returns , would result : $ 57.7 million of unrecognized tax benefits would decrease the effective tax rate and $ 68