Merger and other non-routine transaction related expenses include the following costs (amounts in thousands):



	Three Months Ended September 30,							Nine Months Ended September 30,
	2015					2014		2015				2014
Merger related costs:
Strategic advisory services	$	—				$	3,150	$	—			$	35,765
Transfer taxes	—					—		—				5,109
Legal fees and expenses	—					579		—				5,126
Personnel costs and other reimbursements	—					—		—				751
Multi-tenant spin off	—					2,270		—				7,450
Other fees and expenses	—					—		—				1,676
Other non-routine transaction related costs:
Post-transaction support services	—					—		—				14,251
Subordinated distribution fee	—					—		—				78,244
Audit Committee Investigation and related matters ⁽¹⁾	9,251					—		38,953				—
Furniture, fixtures and equipment	—					—		—				14,085
Legal fees and expenses	(294		)	⁽²	⁾	743		2,659		⁽²	⁾	2,569
Personnel costs and other reimbursements	—					—		—				2,718
Other fees and expenses	—					890		632				7,608
Total	$	8,957				$	7,632	$	42,244			$	175,352

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(1)	Includes all fees and costs associated with the Audit Committee Investigation and various litigations and investigations prompted by the results of the Audit Committee Investigation, including fees and costs incurred pursuant to the Company’s indemnification obligations.


(2)	For the three and nine months ended September 30, 2015, legal fees and expenses primarily relate to fees incurred in connection with a legal matter resolved in early 2014, which the Company received invoices for in 2015. The negative balance for the three months ended September 30, 2015 is a result of estimated costs accrued in prior periods that exceeded actual expenses incurred.