The table below summarizes the major components of merger and other acquisition expenses:



	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2016		2015		2016		2015
Merger related expenses:
Transaction ⁽¹⁾	$	12,791	$	—	$	17,120	$	—
Severance and retention ⁽²⁾	13,868		—		13,868		—
Other ⁽³⁾	2,739		—		2,739		—
Total merger related expenses	29,398		—		33,727		—

Other acquisition expenses:
Transaction and integration	—		—		150		1,175
Total other acquisition expenses	—		—		150		1,175
Total merger and other acquisition expenses	$	29,398	$	—	$	33,877	$	1,175


⁽¹⁾	For the three month and nine month periods ended September 30, 2016, the Company recognized an income tax benefit of $1,876 and $3,387, respectively, related to the merger transaction expenses as a significant portion are not deductible for income tax purposes.


⁽²⁾	For the three month and nine month periods ended September 30, 2016, the Company made severance and retention payments of $9,497 and as of September 30, 2016 had $4,371 accrued for future payments. Accrued severance and retention is included in accounts payable and accrued expenses in the accompanying condensed consolidated balance sheets.


⁽³⁾	Represents accelerated share-based compensation expense related to restricted stock awards for certain First Cash employees which vested as a result of the Merger.