Non-Qualified Deferred Compensation Plan

9 Months Ended

Sep. 30, 2016

Compensation and Retirement Disclosure [Abstract]

Non-Qualified Deferred Compensation Plan

Non-Qualified Deferred Compensation Plan ("NQDCP")

The Company maintains a NQDCP which allows select employees and directors to defer part or all of their cash bonus, director fees, and restricted stock awards. All contributions into the participants' accounts are fully vested upon contribution to the NQDCP and are deposited in a Rabbi trust.

The following table reflects the balances of the assets held in the Rabbi trust and related participant account obligations in the accompanying Consolidated Balance Sheets, excluding Regency stock:

(in thousands)	September 30, 2016		December 31, 2015
Assets:
Trading securities held in trust	$	29,280	29,093
Liabilities:
Accounts payable and other liabilities	$	28,875	28,632

The assets and liabilities presented include the trading securities held in the Rabbi trust and the related participant obligations. The Company's common stock held in the Rabbi trust, and the related participant obligation, is presented within Stockholders' equity in the accompanying Consolidated Balance Sheets as Treasury stock and part of Additional paid in capital, respectively.