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

12 Months Ended

Mar. 31, 2015

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Summary of Activity in Reserves for Expected Costs of Liquidation

The following is a summary of the activity in the reserves for expected costs of liquidation for the years ended March 31, 2015, 2014 and 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, 2012	$	56,815		$	13,320		$	647		$	1,280		$	4,049		$	76,111
Plus additions to reserves		5,195			12,293			—			—			—			17,488
Less liquidation costs incurred:
Trust Professionals		(19,712	)		(2,985	)		—			(382	)		(2,408	)		(25,487	)
Trust Governance		(4,191	)		(1,866	)		(148	)		—			—			(6,205	)
Other Administrative Expenses		(64	)		(320	)		—			—			(10	)		(394	)
Balance, March 31, 2013		38,043			20,442			499			898			1,631			61,513
Less reductions in reserves		(3,843	)		(4,067	)		—			—			—			(7,910	)
Less liquidation costs incurred:
Trust Professionals		(7,736	)		(2,013	)		—			(898	)		(373	)		(11,020	)
Trust Governance		(3,888	)		(1,799	)		(35	)		—			—			(5,722	)
Other Administrative Expenses		(47	)		(328	)		—			—			—			(375	)
Balance, March 31, 2014		22,529			12,235			464			—			1,258			36,486
Plus additions to reserves		8,962			413			—			—			—			9,375
Less liquidation costs incurred:
Trust Professionals		(6,834	)		(1,870	)		—			—			(35	)		(8,739	)
Trust Governance		(3,537	)		(1,801	)		(100	)		—			—			(5,438	)
Other Administrative Expenses		(31	)		(375	)		—			—			—			(406	)
Balance, March 31, 2015	$	21,089		$	8,602		$	364		$	—		$	1,223		$	31,278

Summary of Activity in Reserves for Residual Wind-Down Claims

The following is a summary of the activity in the reserves for Residual Wind-Down Claims for the years ended March 31, 2015, 2014 and 2013:

(in thousands)	2015			2014			2013
Balance, beginning of year	$	28,698		$	30,855		$	32,247
Less claims allowed during the year		(3,292	)		(2,157	)		(1,392	)
Balance, end of year	$	25,406		$	28,698		$	30,855