ACCRUED EXPENSES AND OTHER LIABILITIES

9 Months Ended

Sep. 30, 2013

Payables and Accruals [Abstract]

ACCRUED EXPENSES AND OTHER LIABILITIES

ACCRUED EXPENSES AND OTHER LIABILITIES

The following is a summary of the components of accrued expenses and other liabilities (in thousands):

	September 30, 2013		December 31, 2012
			(Restated)
Accounts payable and other accrued liabilities	$	14,526	$	8,773
SERP liability (see Note 14)	6,273		6,806
Accrued wages and benefits	4,284		4,428
Due to broker	2,530		—
Trapeza clawback (see Note 17)	—		1,181
Real estate loan commitment	—		371
Total accrued expenses and other liabilities	$	27,613	$	21,559