(11) Accrued and Other Liabilities

Accrued and other current liabilities consist of the following:


	September 30,
	2012		2011
Wages and benefits	$	110,931	$	72,945
Accrued interest		50,395		50,389
Income taxes payable		30,272		31,606
Accrued dividends on Preferred Stock		8,305		7,123
Restructuring and related charges		6,572		16,187
Other		130,433		139,379

	$	336,908	$	317,629

Insurance and Financial Services — Other liabilities consist of the following:


	September 30,
	2012		2011
Amounts payable for investment purchases	$	206,681	$	13,353
Retained asset account		203,685		191,452
Income taxes payable		66,284		—
Funds withheld from reinsurers		54,691		52,953
Amounts payable to reinsurers		31,959		13,884
Remittances and items not allocated		29,469		34,646
Accrued expenses		25,135		20,612
Derivatives — futures contracts		928		3,828
Other		95,876		50,869

	$	714,708	$	381,597