Business Acquisitions (Tables)

6 Months Ended

Jun. 30, 2015

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

The following table presents the preliminary determination of the fair value amounts for the identifiable assets acquired, liabilities assumed, and goodwill recorded as of the acquisition date of Fortegra including the effects of the retrospective measurement period adjustments recorded in 2015, as discussed above:



	December 4, 2014
	Preliminary Fair Values
	As adjusted
Assets:
Cash and cash equivalents – unrestricted	$	24,906
Cash and cash equivalents – restricted	6,693
Investments in available for sale securities, at fair value	166,839
Notes receivable, net	17,775
Accounts and premiums receivable, net	40,762
Reinsurance receivables	258,179
Other assets	51,192
Intangible assets	115,000
Liabilities:
Debt	43,548
Unearned premiums	290,029
Policy liabilities	63,435
Deferred revenue	39,122
Deferred tax liability	38,208
Other liabilities and accrued expenses ⁽¹⁾	79,227
Net assets acquired	127,777
Non-controlling interests	(6,250		)
Goodwill	90,213
	$	211,740
Consideration:
Cash	$	91,740
Debt	120,000
Total consideration paid	$	211,740

⁽¹⁾ Includes $809 of unsettled liabilities associated with Fortegra’s previous discontinued operations, which is included as a component of liabilities held for sale and discontinued operations within the Company’s consolidated balance sheet.