Accounts Payable Accrued Expenses and Other Liabilities

12 Months Ended

Dec. 31, 2017

Accounts Payable, Accrued Expenses and Other Liabilities

Accounts payable, accrued expenses and other liabilities in Operating Entities are as follows:



	As of December 31,
	2017		2016
	(dollars in thousands)
Deferred rent obligations (see Note 3(k))	$	12,822	$	10,335
Contingent consideration payable (see Note 2)	3,440		5,997
Equity in RCG Longview Partners II, LLC (see Note 5a(3))	6,022		5,948
Interest and dividends payable	2,891		3,541
Loss reserves and claims incurred but not reported (a)	9,464		3,455
Professional fees payable	5,008		3,143
Unearned premiums (a)	6,116		2,375
Fees payable	798		1,093
Accrued tax liabilities	7,482		456
Litigation reserve	3,000		—
Accrued expenses and accounts payable (b)	39,490		11,182
	$	96,533	$	47,525

(a) Balances relate to the Company's reinsurance business entered into during 2016 (See Note 17).

(b) As of December 31, 2017, the balance includes premiums accrued but not yet paid of $18.0 million related to the Company’s reinsurance business.