Cash and Cash Equivalents

9 Months Ended

Sep. 30, 2017

Cash and Cash Equivalents [Abstract]

Schedule of Cash and Cash Equivalents [Table Text Block]

– CASH AND CASH EQUIVALENTS

The components of cash and cash equivalents are as follows:

(in thousands)	September 30, 2017		December 31, 2016
Held by foreign entities	$	44,778	$	94,415
Held by United States entities	3,359		1,472
Cash and cash equivalents	$	48,137	$	95,887
Reinsurance reserve requirements	$	21,456	$	21,189
Restricted foreign accounts	5,192		6,581
Restricted cash and cash equivalents	$	26,648	$	27,770