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



	Year Ended December 31,
	2017			2016			2015
Merger Related Costs:
Transfer taxes⁽¹⁾	$	(1,595	)	$	562		$	(2,509	)
Litigation and other non-routine costs:
Audit Committee Investigation and related matters ⁽²⁾	49,434			24,207			44,242
Legal fees and expenses ⁽³⁾	421			311			2,704
Other fees and expenses	—			—			632
Total costs incurred	48,260			25,080			45,069
Insurance recoveries	(300		)	(21,196		)	(11,441		)
Total	$	47,960		$	3,884		$	33,628

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(1)	The negative balance for the years ended December 31, 2017 and 2015 are 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 (the “Audit Committee”) of the Company’s board of directors (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 advancement obligations, litigation related there to and in connection with related insurance recovery matters.


(3)	Includes legal fees and expenses associated with litigation resulting from prior mergers.