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

6 Months Ended

Sep. 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 and six months ended September 30, 2018 and 2017:

	Three months ended September 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, June 30, 2018	$	20,659		$	9,547		$	134		$	30,340
Plus additions to reserves		6,824			6,229			—			13,053
Less liquidation costs incurred:
Trust professionals		90			(458	)		—			(368	)
Trust governance		(619	)		(451	)		(11	)		(1,081	)
Other administrative expenses		(27	)		(20	)		—			(47	)
Balance, September 30, 2018	$	26,927		$	14,847		$	123		$	41,897
	Six months ended September 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
Plus net additions to reserves		4,423			4,156			—			8,579
Less liquidation costs incurred:
Trust professionals		(1,167	)		(1,072	)		—			(2,239	)
Trust governance		(1,466	)		(901	)		(21	)		(2,388	)
Other administrative expenses		(67	)		(75	)		—			(142	)
Balance, September 30, 2018	$	26,927		$	14,847		$	123		$	41,897
	Three months ended September 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, June 30, 2017	$	11,317		$	7,619		$	209		$	19,145
Plus additions to reserves		1,719			4,764			—			6,483
Less liquidation costs incurred:
Trust professionals		(1,387	)		(628	)		—			(2,015	)
Trust governance		(597	)		(450	)		(14	)		(1,061	)
Other administrative expenses		(14	)		(23	)		—			(37	)
Balance, September 30, 2017	$	11,038		$	11,282		$	195		$	22,515

	Six months ended September 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		4,730			4,791			—			9,521
Less liquidation costs incurred:
Trust professionals		(2,210	)		(1,370	)		—			(3,580	)
Trust governance		(1,305	)		(900	)		(30	)		(2,235	)
Other administrative expenses		(28	)		(66	)		—			(94	)
Balance, September 30, 2017	$	11,038		$	11,282		$	195		$	22,515

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 September 30, 2018 and 2017:

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

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

(in thousands)	2018		2017
Balance, beginning of period	$	169	$	966
Plus net addition to reserves		—		8
Less claims allowed during the period		—		(814	)
Balance, end of period	$	169	$	160