ACCRUED EXPENSES AND OTHER LIABILITIES (Tables)

3 Months Ended

Mar. 31, 2013

Payables and Accruals [Abstract]

Summary of Components of Accrued Expenses and Other Liabilities

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

(Restated)	March 31, 2013		December 31, 2012
Accounts payable and other accrued liabilities	$	9,007	$	8,773
SERP liability	6,629		6,806
Accrued wages and benefits	1,833		4,428
Trapeza clawback (see Note 16)	1,181		1,181
Real estate loan commitment	—		371
Total accrued expenses and other liabilities	$	18,650	$	21,559