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

3 Months Ended

Jun. 30, 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 three months ended June 30, 2015 and 2014:

	Three months ended June 30, 2015
(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, 2015	$	21,089		$	8,602		$	364		$	—	$	1,223		$	31,278
Plus additions to reserves		1,447			884			—			—		—			2,331
Less liquidation costs incurred:
Trust Professionals		(1,364	)		(754	)		—			—		(2	)		(2,120	)
Trust Governance		(818	)		(450	)		(17	)		—		—			(1,285	)
Other Administrative Expenses		(10	)		(76	)		—			—		—			(86	)
Balance, June 30, 2015	$	20,344		$	8,206		$	347		$	—	$	1,221		$	30,118
	Three months ended June 30, 2014
(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, 2014	$	22,529		$	12,235		$	464		$	—	$	1,258		$	36,486
Plus additions to (reductions in) reserves		2,437			(593	)		—			—		—			1,844
Less liquidation costs incurred:
Trust Professionals		(1,526	)		(585	)		—			—		(20	)		(2,131	)
Trust Governance		(917	)		(453	)		(18	)		—		—			(1,388	)
Other Administrative Expenses		(10	)		(121	)		—			—		—			(131	)
Balance, June 30, 2014	$	22,513		$	10,483		$	446		$	—	$	1,238		$	34,680

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 three months ended June 30, 2015 and 2014:

(in thousands)	2015			2014
Balance, beginning of period	$	25,406		$	28,698
Less claims allowed during the period		(1,566	)		(363	)
Balance, end of period	$	23,840		$	28,335