During 2013, adjustments were made to estimates for uncertain tax positions in certain tax jurisdictions based upon changes in facts  and circumstances, resulting in a reduction to the unrecognized tax benefits. A reconciliation of the beginning and ending amount of  unrecognized tax benefits is as follows (in thousands): Changes in our estimate of unrecognized tax benefits would affect our effective tax rate. Our policy is to record accrued interest and penalties on uncertain tax positions, net of any tax effect, as part of total tax expense for  the period. The corresponding liability is carried along with the tax exposure as a non-current payable in Other Long-term Liabilities.  For the years ended December 31, 2013, 2012 and 2011, we recognized approximately $0.9 million, $(0.1) million and $1.2 million  respectively, in interest and penalties. For the years ended December 31, 2013, 2012 and 2011, we had approximately $7.6 million,  $6.7 million and $6.8 million, respectively, accrued for the payment of interest and penalties. During 2013, we recognized tax benefits of $3.7 million relating to tax deductions in excess of book expense for stock-based compen- sation awards. These tax benefits are recorded to Additional Paid-in Capital to the extent deductions reduce current taxable income as  we are able to realize the tax benefits. We provide a noncontributory defined benefit pension plan covering substantially all of our Dutch employees (“Dutch Plan”) who were  hired prior to 2007 based on years of service and final pay or career average pay, depending on when the employee began partici- pating. The benefits earned by the employees are immediately vested. We fund the future obligations of the Dutch Plan by purchasing  insurance contracts from a large multi-national insurance company. The insurance contracts are purchased annually and re-new after  five years at which time they are replaced with new contracts that are adjusted to include changes in the benefit obligation for the  current year and redemption of the expired contracts. We make annual premium payments to the insurance company based on each  employee’s age and current salary, and the contractual growth rate. We determine the fair value of these plan assets with the assis- tance of an actuary using observable inputs (Level 2), which approximates the contract value of the investments. Defined Benefit Plan 10. PENSION AND OTHER POSTRETIREMENT BENEFIT PLANS 50 2013 2012 2011 Unrecognized tax benefits at January 1, $ 9,292 $ 13,496 $ 7,713 Tax positions, current period 1,747 1,848 1,656 Tax positions, prior period (501) (425) 6,666 Lapse of applicable statute of limitations (2,117) (5,627) (2,539) Unrecognized tax benefits at December 31, $ 8,421 $ 9,292 $ 13,496