Reserves for Expected Costs of Liquidation and Residual Wind-Down Claims (Tables)

3 Months Ended

Jun. 30, 2013

Reserves for Expected Costs of Liquidation and Residual Wind-Down Claims [Abstract]

Summary of activity in reserves for expected costs of liquidation

	Three months ended June 30, 2013
(in thousands)	Reserve for Expected Wind-Down Costs			Reserve for Expected Reporting Costs			Reserve for Indenture Trustee/Fiscal and Paying Agent Costs			Reserve for Avoidance Action Defense Costs			Reserve for Residual Wind-Down Costs			Total Reserves for Expected Costs of Liquidation
Balance, March 31, 2013	$	38,043		$	20,442		$	499		$	898		$	1,631		$	61,513
Plus additions to (reductions in) reserves		141			(1,819	)		—			—			—			(1,678	)
Less liquidation costs incurred:
Trust Professionals		(3,604	)		(685	)		—			(138	)		(237	)		(4,664	)
Trust Governance		(973	)		(449	)		(8	)		—			—			(1,430	)
Other Administrative Expenses		(13	)		(127	)		—			—			—			(140	)
Balance, June 30, 2013	$	33,594		$	17,362		$	491		$	760		$	1,394		$	53,601

	Three months ended June 30, 2012
(in thousands)	Reserve for Expected Wind-Down Costs			Reserve for Expected Reporting Costs			Reserve for Indenture Trustee/Fiscal and Paying Agent Costs		Reserve for Avoidance Action Defense Costs			Reserve for Residual Wind-Down Costs			Total Reserves for Expected Costs of Liquidation
Balance, March 31, 2012	$	56,815		$	13,320		$	647	$	1,280		$	4,049		$	76,111
Plus additions to (reductions in) reserves		(3,241	)		3,961			—		—			—			720
Less liquidation costs incurred (net of reversals):
Trust Professionals		(6,491	)		(1,539	)		—		(40	)		(799	)		(8,869	)
Trust Governance		(1,129	)		(467	)		4		—			—			(1,592	)
Other Administrative Expenses		(20	)		(36	)		—		—			(10	)		(66	)
Balance, June 30, 2012	$	45,934		$	15,239		$	651	$	1,240		$	3,240		$	66,304

Summary of activity in the reserve for Residual Wind-Down Claims

(in thousands)	2013			2012
Balance, beginning of period	$	30,855		$	32,247
Less claims allowed during the period		(1,163	)		(1,132	)
Balance, end of period	$	29,692		$	31,115