Accounts Payable, Accrued Expenses and Other Liabilities (Tables)

12 Months Ended

Dec. 31, 2020

Payables and Accruals [Abstract]

Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]

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

	As of December 31,
	2020		2019
	(dollars in thousands)
Contingent consideration payable (see Note 3)	37,953		30,896
Interest and dividends payable	17,031		5,828
Loss reserves and claims incurred but not reported (a)	37,036		30,282
Professional fees payable	9,495		4,789
Unearned premiums (a)	14,732		16,092
Fees payable	4,459		4,628
Accrued tax liabilities	17,204		2,778
SEC fees payable	9,987		3,957
Software contracts payable	1,852		2,884
Performance fees payable	4,427		3,708
Accrued expenses and accounts payable (b)	42,303		35,714
	$	196,479	$	141,556

(a) Balances relate to the Company's reinsurance business (See Note 18).

(b) As of December 31, 2020 and 2019, the balance includes reinsurance premiums payable of $15.5 million and $13.2 million, respectively.