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

12 Months Ended

Mar. 31, 2020

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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, 2020, 2019 and 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, 2017	$	9,851		$	8,827		$	225		$	18,903
Plus additions to reserves		25,351			8,597			—			33,948
Less liquidation costs incurred:
Trust Professionals		(7,424	)		(2,669	)		—			(10,093	)
Trust Governance		(2,523	)		(1,800	)		(81	)		(4,404	)
Other Administrative Expenses		(51	)		(216	)		—			(267	)
Balance, March 31, 2018		25,204			12,739			144			38,087
Plus additions to reserves		4,122			5,389			—			9,511
Less liquidation costs incurred:
Trust Professionals		(3,125	)		(2,113	)		—			(5,238	)
Trust Governance		(2,695	)		(1,801	)		(34	)		(4,530	)
Other Administrative Expenses		(127	)		(218	)		—			(345	)
Balance, March 31, 2019		23,379			13,996			110			37,485
Plus additions to (reductions in) reserves		5,059			(3,537	)		—			1,522
Less liquidation costs incurred:
Trust Professionals		(3,330	)		(2,303	)		—			(5,633	)
Trust Governance		(2,465	)		(1,800	)		(28	)		(4,293	)
Other Administrative Expenses		(113	)		(256	)		—			(369	)
Balance, March 31, 2020	$	22,530		$	6,100		$	82		$	28,712

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

The following is a summary of the activity in the reserve for Residual Wind-Down Claims and Costs for the years ended March 31, 2020, 2019 and 2018:

(in thousands)	2020		2019		2018
Balance, beginning of year	$	169	$	169	$	966
Plus addition to reserve		8		—		9
Plus reclassification of accrued liability		—		—		9
Less claims allowed during the period		—		—		(815	)
Balance, end of year	$	177	$	169	$	169