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Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2016 | Sep. 30, 2015 | Sep. 30, 2016 | Sep. 30, 2015
Other comprehensive income (loss), net of tax: |  |  |  |
Net income (loss) before non-controlling interests | $ 7,838 | $ (6,388) | $ 22,273 | $ 11,387
Unrealized gains (losses) on available-for-sale securities: |  |  |  |
Unrealized holding gains (losses) arising during the period | (553) | 1,153 | 3,779 | 508
Related tax (expense) benefit | 198 | (405) | (1,331) | (182)
Reclassification of (gains) losses included in net income | (960) | 56 | (1,100) | 97
Related tax expense (benefit) | 336 | (20) | 385 | (34)
Unrealized gains (losses) on available-for-sale securities, net of tax | (979) | 784 | 1,733 | 389
Interest rate swaps (cash flow hedges): |  |  |  |
Unrealized gains (losses) on interest rate swaps | 156 | (167) | (515) | (456)
Related tax (expense) benefit | (46) | 57 | 158 | 158
Reclassification of (gains) losses included in net income | 172 | 284 | (56) | 848
Related tax expense (benefit) | (54) | (99) | 30 | (296)
Unrealized (losses) gains on interest rate swaps from cash flow hedges, net of tax | 228 | 75 | (383) | 254
Other comprehensive income (loss), net of tax | (751) | 859 | 1,350 | 643
Comprehensive income | 7,087 | (5,529) | 23,623 | 12,030
Comprehensive income attributable to Tiptree Financial Inc. Class A common stockholders | 5,269 | (3,694) | 18,735 | 10,073
Tiptree Financial Partners, L.P. | Noncontrolling interest |  |  |  |
Other comprehensive income (loss), net of tax: |  |  |  |
Net income (loss) before non-controlling interests |  |  | 4,660 |
Interest rate swaps (cash flow hedges): |  |  |  |
Less: comprehensive (loss) income attributable to non-controlling interests | 1,214 | (1,661) | 4,897 | 2,214
Noncontrolling interests - other | Noncontrolling interest |  |  |  |
Other comprehensive income (loss), net of tax: |  |  |  |
Net income (loss) before non-controlling interests |  |  | 20 |
Interest rate swaps (cash flow hedges): |  |  |  |
Less: comprehensive (loss) income attributable to non-controlling interests | $ 604 | $ (174) | $ (9) | $ (257)

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