Litigation, merger and other non-routine costs, net of insurance recoveries include the following costs (amounts in thousands):



	Year Ended December 31,
	2016			2015					2014
Merger related costs:
Strategic advisory services	$	—		$	—				$	35,765
Transfer taxes	562			(2,509		)	⁽¹	⁾	5,109
Legal fees and expenses	—			—					5,464
Personnel costs and other reimbursements	—			—					751
Multi-tenant spin off	—			—					7,450
Other fees and expenses	—			—					1,676
Litigation and other non-routine costs:
Post-transaction support services	—			—					14,251
Subordinated distribution fee	—			—					78,244
Audit Committee Investigation and related matters ⁽²⁾	24,207			44,242					17,660
Furniture, fixtures and equipment	—			—					14,085
Legal fees and expenses	311			2,704			⁽³	⁾	8,216
Personnel costs and other reimbursements	—			—					2,718
Other fees and expenses	—			632					9,016
Total costs incurred	25,080			45,069					200,405
Insurance recoveries	(21,196		)	(11,441		)			(789		)
Total	$	3,884		$	33,628				$	199,616

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(1)	The negative balance for the year ended December 31, 2015 is a result of estimated costs accrued in prior periods that exceeded actual expenses incurred.


(2)	Includes all fees and costs associated with the previously-announced investigation conducted by the Audit Committee and various litigations and investigations prompted by the results of the Audit Committee Investigation, including fees and costs incurred pursuant to the Company’s advancement obligations.


(3)	For the year ended December 31, 2015, legal fees and expenses primarily relate to fees incurred in connection with a legal matter resolved in early 2014.