. as a result of the implementation of fin 48 , the company has not recognized a material increase or decrease in the liability for unrecognized tax benefits . the total amount of unrecognized tax benefits as of december 27 , 2008 was $ 214.4 million including interest of $ 11.1 million . a reconciliation of the beginning and ending amount of unrecognized tax benefits for years ending december 27 , 2008 and december 29 , 2007 is as follows ( in $ millions ) : december 27 , december 29 , 2008 2007 .