TeX source:
\overbrace{\frac{c t}{r_e}}^{
\text{ratio of the visible universe\\radius to the classical\\electron radius}}
\approx \underbrace{\frac{e^2}{4 \pi \varepsilon_0 G m_p m_e}}_{
\text{ratio of the electrical to the\\ gravitational forces between\\ a proton and an electron}}
\approx 10^{40}

Seems that if the width of the upper or lower content exceeds the width of the inner content, the parentheses and the inner content will not be aligned.
TeX source:
Seems that if the width of the upper or lower content exceeds the width of the inner content, the parentheses and the inner content will not be aligned.