ACCRUED EXPENSES AND OTHER LIABILITIES

6 Months Ended

Jun. 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):

(Restated)	June 30, 2013		December 31, 2012
Accounts payable and other accrued liabilities	$	9,708	$	8,773
SERP liability (see Note 13)	6,451		6,806
Accrued wages and benefits	1,289		4,428
Trapeza clawback (see Note 16)	1,181		1,181
Real estate loan commitment	—		371
Total accrued expenses and other liabilities	$	18,629	$	21,559