As of March 27, 2020 and June 28, 2019, the liability for uncertain tax positions including accrued interest and penalties was $1.5 million and $2.1 million, respectively. The Company expects the estimated amount of liability associated with its uncertain tax positions to decrease within the next 12 months due to the lapse of the applicable statute of limitations in foreign tax jurisdictions.

The Company files income tax returns in the United States and foreign tax jurisdictions. As of March 27, 2020, the tax years from 2014 t

hrough

2017 remain open to examination by U.S. federal and state

tax authorities

. In addition, tax returns that remain open to examination in Thailand range from the tax years 2015 through 2019, and

the People’s Republic of China and the United Kingdom range from the tax years 2015 through 2018. The Company’s income tax is recognized based on the best estimate of the expected annual effective tax rate for the full financial year of each entity in the Company, adjusted for discrete items arising in that quarter. If

the

Company’s estimated annual effective tax rate changes, the Company makes a cumulative adjustment in that quarter.

The Company’s effective tax rate for the three months ended March 27, 2020 and March 29, 2019 was 2.4% and 5.2%, respectively, of net income. The

crease was primarily due to the fact that the Company had

lower

income subject to tax during the three months ended March 27, 2020, compared with the three months ended March 29, 2019.

The Company’s effective tax rate for the nine months ended March 27, 2020 and March 29, 2019 was 4.2% and 5.2%, respectively, of net income. The decrease was primarily due to the fact that the Company had lower income subject to tax during the nine months ended March 27, 2020 as compared to the nine months ended March 29, 2019.