Goodwill

During the three months ended March 31, 2012, the Company determined the final valuation for the 2011 acquisition of eReinsure, included in the Brokerage Segment. During the three months ended September 30, 2012, the Company determined the final valuation for the 2011 acquisition of PBG, included in the BPO segment. The following table shows the retrospective adjustments made to the balance of goodwill at December 31, 2011 to reflect the effect of these measurement period adjustments made in accordance with accounting requirements under ASC 805 and the adjustments made to goodwill for the immaterial error corrections under ASC 250 that are discussed in Note 2 to the Consolidated Financial Statements.



Goodwill balances by segment are as follows:	Payment Protection		BPO			Brokerage			Total
Balance as originally reported at December 31, 2011	$	36,632	$	15,632		$	56,533		$	108,797
Prior period adjustments for the B&G acquisition for the year ending December 31, 2009 increasing goodwill⁽¹⁾	—		—			383			383
Goodwill adjustment under ASC 250 for the Auto Knight acquisition for the year ending December 31, 2011	608		—			—			608
Final valuation adjustments as required under ASC 805 for eReinsure	—		—			(2,626		)	(2,626		)
Final valuation adjustments as required under ASC 805 for PBG	—		(2,662		)	—			(2,662		)
Adjusted balance at December 31, 2011	37,240		12,970			54,290			104,500
Goodwill acquired during 2012	—		—			168			168
Balance at September 30, 2012	$	37,240	$	12,970		$	54,458		$	104,668

⁽¹⁾ - Immaterial correction of an error adjustment from the year ending December 31, 2009 is shown as an adjustment to the December 31, 2011 balance since the goodwill balances from December 31, 2009 and December 31, 2010 are not being presented in this Form 10-Q.