Accounts Payable, Accrued Expenses and Other Liabilities (Notes)

12 Months Ended

Dec. 31, 2019

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities Disclosure

Accounts Payable, Accrued Expenses and Other Liabilities

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

	As of December 31,
	2019		2018
	(dollars in thousands)
Deferred rent obligations	$	—	$	8,242
Contingent consideration payable (see Note 3)	30,896		3,070
Equity in RCG Longview Partners II, LLC (see Note 6)	—		6,367
Interest and dividends payable	5,828		2,483
Loss reserves and claims incurred but not reported (a)	30,282		23,714
Professional fees payable	4,789		5,177
Unearned premiums (a)	16,092		12,483
Fees payable	4,628		594
Accrued tax liabilities	2,778		1,742
Software contracts payable	2,884		—
Performance fees payable	3,708		5,959
Accrued expenses and accounts payable (b)	39,671		40,592
	$	141,556	$	110,423

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

(b) As of December 31, 2019 and 2018, the balance includes reinsurance premiums payable of $13.2 million and $15.7 million, respectively.