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

12 Months Ended

Mar. 31, 2016

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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, 2016, 2015 and 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, 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
Plus additions to reserves		5,592			2,119			—			—			—			7,711
Less liquidation costs incurred:
Trust Professionals		(5,625	)		(2,291	)		—			—			(11	)		(7,927	)
Trust Governance		(3,438	)		(1,800	)		(71	)		—			—			(5,309	)
Other Administrative Expenses		(891	)		(251	)		—			—			—			(1,142	)
Balance, March 31, 2016	$	16,727		$	6,379		$	293		$	—		$	1,212		$	24,611

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, 2016, 2015 and 2014:

(in thousands)	2016			2015			2014
Balance, beginning of year	$	25,406		$	28,698		$	30,855
Less claims allowed during the year		(6,661	)		(3,292	)		(2,157	)
Balance, end of year	$	18,745		$	25,406		$	28,698