Accounts Payable Accrued Expenses and Other Liabilities

12 Months Ended

Dec. 31, 2018

Accounts Payable, Accrued Expenses and Other Liabilities [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

Accounts Payable, Accrued Expenses and Other Liabilities

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

	As of December 31,
	2018		2017
	(dollars in thousands)
Deferred rent obligations (see Note 3(n))	$	8,242	$	12,822
Contingent consideration payable (see Note 2)	3,070		3,440
Equity in RCG Longview Partners II, LLC (see Note 6)	6,367		6,022
Interest and dividends payable	2,483		2,891
Loss reserves and claims incurred but not reported (a)	23,714		9,464
Professional fees payable	5,177		5,008
Unearned premiums (a)	12,483		6,116
Fees payable	594		798
Accrued tax liabilities	1,742		7,482
Litigation reserve	500		3,000
Accrued expenses and accounts payable (b)	46,051		39,490
	$	110,423	$	96,533

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

(b) As of December 31, 2018 and 2017, the balance includes reinsurance premiums payable of $15.7 million and $18.0 million, respectively.