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

3 Months Ended

Jun. 30, 2019

Text Block [Abstract]

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, 2019 and 2018:

	Three months ended June 30, 2019
(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, 2019	$	23,379		$	13,996		$	110		$	37,485
Less reductions in reserves		(2,855	)		(1,158	)		—			(4,013	)
Less liquidation costs incurred:
Trust professionals		(650	)		(612	)		—			(1,262	)
Trust governance		(621	)		(450	)		(8	)		(1,079	)
Other administrative expenses		(32	)		(62	)		—			(94	)
Balance, June 30, 2019	$	19,221		$	11,714		$	102		$	31,037

	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