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Stock Based Compensation (Tables)
 12 Months Ended
Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]  
Schedule of Share-based Compensation, Activity [Table Text Block]
The table below summarizes changes to the issuances under the Company’s 2013 Equity Plan for the periods indicated:
 
Number of shares (1)
Available for issuance as of December 31, 2013
1,980,690

Shares Issued
(49,711
)
Available for issuance as of December 31, 2014
1,930,979

Shares issued and granted
(354,978
)
Shares forfeited
6,338

Available for issuance as of December 31, 2015
1,582,339

Shares issued and granted
(620,689
)
Available for issuance as of December 31, 2016
961,650


(1)
Excludes shares granted under the Company’s subsidiary incentive plans that are exchangeable for Tiptree Class A common stock.
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]
The following table summarizes changes to the issuances of Class A common stock, restricted stock, and RSUs under the 2013 Equity Plan for the periods indicated:
 
 
Number of shares issuable
 
Weighted Average Grant Date Fair Value
Unvested units as of December 31, 2013
 
19,310

 
$
7.00

Vested
 
(7,184
)
 
7.65

Forfeited
 
—

 
—

Unvested units as of December 31, 2014

12,126


7.18

Granted
 
143,599

 
7.68

Vested
 
(21,064
)
 
7.51

Forfeited
 
(6,338
)
 
6.88

Unvested units as of December 31, 2015

128,323


$
7.68

Granted
 
369,452

 
5.71

Vested(1)
 
(197,958
)
 
6.13

Unvested units as of December 31, 2016
 
299,817

 
$
6.27


(1)
Includes 130,946 of immediately vested Class A common stock with a grant date fair value of approximately $750 to settle compensation accrued during the year ended December 31, 2015.
he following table presents the Company's stock option activity for the current period:
 
Options Outstanding
 
Weighted Average Exercise Price (in dollars per stock option)
 
Weighted Average Grant Date Value (in dollars per stock option)
 
Options Exercisable
Balance, December 31, 2015
—

 
$
—

 
$
—

 
—

Granted
251,237

 
5.69

 
2.62

 
—

Balance, December 31, 2016
251,237

 
$
5.69

 
$
2.62

 
—

 
 
 
 
 
 
 
 
Weighted average remaining contractual term at December 31, 2016 (in years)
9.0

 
 
 
 
 
 
Schedule of Other Share-based Compensation, Activity [Table Text Block]
The following table summarizes changes to the issuances of subsidiary RSU’s under the subsidiary incentive plans for the periods indicated:
 
 
Grant date fair value of equity shares issuable
Unvested balance as of December 31, 2014
 
$
—

Granted
 
874

Unvested balance as of December 31, 2015
 
874

Granted
 
7,339

Vested
 
(97
)
Fair value adjustment
 
119

Unearned
 
(146
)
Unvested balance as of December 31, 2016
 
$
8,089
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]
The following table presents the assumptions used to estimate the fair values of the stock options granted for the following period:
Valuation Input
 
Year Ended December 31, 2016
 
 
Range
 
Weighted
 
 
Low
 
High
 
Average
Historical Volatility
 
50.19
%
 
50.46
%
 
N/A
Risk-free Rate
 
1.93
%
 
2.28
%
 
N/A
Dividend Yield
 
1.70
%
 
1.76
%
 
N/A
Expected term (years)
 
 
 
 
 
6.5
Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan [Table Text Block]
The following table presents the total time-based and performance-based stock-based compensation expense and the related income tax benefit recognized on the Consolidated Statements of Operations:
 
Year Ended December 31,
 
2016
 
2015
 
2014
Payroll and employee commissions
$
2,441

 
$
304

 
$
233

Professional fees (1)
143

 
133

 
210

Income tax benefit
(912
)
 
(154
)
 
(156
)
Net stock-based compensation expense
$
1,672

 
$
283

 
$
287


(1)
Professional fees consist of the value of restricted stock units and options granted to persons providing services to the Company.

Schedule of Unrecognized Compensation Cost, Nonvested Awards [Table Text Block]
Additional information on total non-vested stock-based compensation is as follows:
 
At
 
December 31, 2016
 
Stock Options
 
Restricted Stock Awards and RSUs
Unrecognized compensation cost related to non-vested awards
$
490

 
$
7,181

Weighted - average recognition period (in years)
3.2

 
1.9