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v3.22.1

Income Taxes and Related Payments - Additional information (Details) $ in Thousands | 3 Months Ended |
--- | --- | ---
Mar. 31, 2022 USD ($) TRA | Mar. 31, 2021 USD ($) | Dec. 31, 2021 USD ($)
Statutory tax rate | 21.00% |  |
Approximate percentage of earnings not subject to income taxes | 17.00% |  |
Effective tax rate | 18.60% | 17.10% |
Number of tax receivable agreements (TRAs) | TRA | 2 |  |
TRA percent of savings to be paid to shareholders | 85.00% |  |
Tax receivable agreement percentage to be retained by entity | 15.00% |  |
Tax receivable agreement payment period | 125 days |  |
Deferred Tax Asset - Amortizable Basis |  |  |
Deferred tax assets, beginning | $ 459,893 |  |
2022 Holdings Common Unit Exchanges | 1,085 |  |
Amortization | (10,576) |  |
Change in estimate | 7 |  |
Deferred tax assets, ending | 450,409 |  |
Amounts Payable Under TRAs |  |  |
Amounts payable under tax receivable, beginning agreements | 425,427 |  |
Establishment of amounts payable under tax receivable agreements | 440 | $ 15,802 |
Change in estimate | (482) | $ 0 |
Amounts payable under tax receivable, ending agreements | 425,867 |  |
Unrecognized tax benefits | 200 |  | $ 1,300
Unrecognized tax benefits, income tax penalties accrued | 24 |  | $ 238
Capital Unit |  |  |
Amounts Payable Under TRAs |  |  |
Establishment of amounts payable under tax receivable agreements | $ 922 |  |
LIBOR |  |  |
Tax receivable, basis point spread on variable rate (as a percent) | 100 |  |

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- Definition Deferred tax assets recorded as a result of the step-up of tax basis from the H&F Corp Merger and the purchase of Class A common units by APAM. + References No definition available. + Details
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- Definition Represents the expected payment date for payments made under the TRA, which is defined as the number of days from the date APAM's federal income tax return is filed for each fiscal year. + References No definition available. + Details
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