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

3 Months Ended

Jun. 30, 2018

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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, 2018 and 2017:

	Three months ended June 30, 2018
(in thousands)	Reserve for Expected Wind-Down Costs			Reserve for Expected Reporting Costs			Reserve for Indenture Trustee/Fiscal and Paying Agent Costs			Total Reserves for Expected Costs of Liquidation
Balance, March 31, 2018	$	25,204		$	12,739		$	144		$	38,087
Less reductions in reserves		(2,401	)		(2,073	)		—			(4,474	)
Less liquidation costs incurred:
Trust professionals		(1,257	)		(614	)		—			(1,871	)
Trust governance		(847	)		(450	)		(10	)		(1,307	)
Other administrative expenses		(40	)		(55	)		—			(95	)
Balance, June 30, 2018	$	20,659		$	9,547		$	134		$	30,340
	Three months ended June 30, 2017
(in thousands)	Reserve for Expected Wind-Down Costs			Reserve for Expected Reporting Costs			Reserve for Indenture Trustee/Fiscal and Paying Agent Costs			Total Reserves for Expected Costs of Liquidation
Balance, March 31, 2017	$	9,851		$	8,827		$	225		$	18,903
Plus additions to reserves		3,011			26			—			3,037
Less liquidation costs incurred:
Trust professionals		(823	)		(742	)		—			(1,565	)
Trust governance		(708	)		(450	)		(16	)		(1,174	)
Other administrative expenses		(14	)		(42	)		—			(56	)
Balance, June 30, 2017	$	11,317		$	7,619		$	209		$	19,145

Summary of Activity in Reserves for Residual Wind-Down Claims and Costs

The following is a summary of the activity in the reserves for Residual Wind-Down Claims and Costs for the three months ended June 30, 2018 and 2017:

(in thousands)	2018		2017
Balance, beginning of period	$	169	$	966
Plus net addition to reserves		—		9
Less claims allowed during the period		—		(815	)
Balance, end of period	$	169	$	160