Restructuring Costs

12 Months Ended

Dec. 31, 2012

11. Restructuring Costs

We committed to a plan to reduce organizational and overhead costs in October 2008 and have subsequently modified that plan during 2011 and 2010 with the goal of further reducing these costs. The following summarizes our restructuring costs for each of the years ended December 31:


	2011		2010
Pre-tax Restructuring Costs:
Employee Severance and Benefits*	$	—	$	525
Termination of Certain Office Leases		1,200		647
Other		353		686

Total Restructuring Costs	$	1,553	$	1,858


	2012		2011		2010
Included in Accounts Payable, Accrued Expenses and Other Liabilities, Net Related to Lease Payments and Other Costs Incurred But Not Yet Paid as of December 31,	$	1,464	$	1,959	$	1,574

*	Includes $0 and $156, respectively, of non-cash costs which represents the accelerated recognition of restricted stock expense for certain employees for the years ended December 31, 2011 and 2010.

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

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