Accrued expenses and other current liabilities consist of the following (in thousands):


	September 30, 2022		December 31, 2021
Employee compensation and related benefits	$	12,004	$	11,661
Research costs		5,363		3,133
Professional fees		3,543		3,330
Process development and manufacturing costs		4,601		3,833
Other		13,089		6,964
Total	$	38,600	$	28,921

The Company recently received correspondence from a research institution regarding a confidentiality agreement between such institution and the Company. The confidentiality agreement related to certain technology that the Company evaluated for development in connection with certain of its programs. The correspondence alleges that the Company breached the terms of the confidentiality agreement, misappropriated trade secret and other confidential information of such institution, engaged in unfair and deceptive trade practices, and was unjustly enriched in connection with developing its therapeutics, including BEAM-102 and the Company’s Alpha-1 Antitrypsin Deficiency therapeutic candidate (which the Company now refers to as BEAM-302). The research institution claims that it is entitled to monetary damages (including damages for the apportioned value of the Company and enhanced damages for an alleged willful violation) and certain ongoing royalty and/or milestone payments related to the technology that is the subject of the alleged breaches of contract, among other possible remedies.

As of September 30, 2022, the Company has accrued a $3.4 million liability equal to an amount the Company offered to resolve the dispute. The settlement proposal was rejected by the research institution. No complaint has been filed, and the Company continues to discuss the matter with the research institution. Although it may do so, the Company has not determined to make a further offer and believes that it is unable at this time to provide any estimate of a reasonably possible loss in excess of the amount offered. The ultimate resolution of this matter could result in an outcome that is materially different from the amount accrued as of September 30, 2022.