Ashland’s effective tax rate in any interim period is subject to adjustments related to discrete items and the mix of domestic and foreign operating results. The overall effective tax rate was a benefit of 240% for the three months ended December 31, 2019. The current quarter tax rate was impacted by income mix, as well as $27 million from favorable tax discrete items primarily from the tax benefit related to the Swiss Tax Reform enacted in the current quarter.

The overall effective tax rate was negative 51% for the three months ended December 31, 2018 and was primarily impacted by income mix, certain nondeductible restructuring costs, as well as, $30 million from unfavorable tax discrete items including the 2017 Tax Cuts and Jobs Act.

Changes in unrecognized tax benefits are summarized as follows for the three months ended December 31, 2019.

(In millions)
Balance at October 1, 2019	$	165
Increases related to positions taken on items from prior years	$	2
Decreases related to positions taken on items from prior years		(1	)
Increases related to positions taken in the current year		1
Lapse of statute of limitations		(1	)
Balance at December 31, 2019	$	166

From a combination of statute expirations and audit settlements in the next twelve months, Ashland expects a decrease in the amount accrued for uncertain tax positions of between $1 million and $3 million for continuing operations. It is reasonably possible that there could be other material changes to the amount of uncertain tax positions due to activities of the taxing authorities, settlement of audit issues or the reassessment of existing uncertain tax positions; however, Ashland is not able to estimate the impact of these items at this time.