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Stock Based Compensation (Tables)
 9 Months Ended
Sep. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]  
Schedule of Share-based Compensation, Activity [Table Text Block]
The table below summarizes changes to the issuances under the Company’s 2013 Equity Plan for the periods indicated:

 
Number of shares (1)
Available for issuance as of December 31, 2015
1,582,339

Shares and options issued and granted
(613,289
)
Available for issuance as of September 30, 2016
969,050


(1)
Excludes shares granted under the Company’s subsidiary Incentive Plan that are exchangeable for Tiptree Class A common stock.
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]
he following table presents the Company's stock option activity for the current period:
 
Options Outstanding
 
Weighted Average Exercise Price (in dollars per stock option)
 
Weighted Average Grant Date Value (in dollars per stock option)
 
Options Exercisable
Balance, December 31, 2015
—

 
$
—

 
$
—

 
—

Granted
251,237

 
5.69

 
2.62

 
—

Vested
—

 
—

 
—

 
—

Exercised
—

 
—

 
—

 
—

Canceled/forfeited
—

 
—

 
—

 
—

Balance, September 30, 2016
251,237

 
$
5.69

 
$
2.62

 
—

 
 
 
 
 
 
 
 
Weighted average remaining contractual term at September 30, 2016 (in years)
9.3

 
 
 
 
 
 
The following table summarizes changes to the issuances of Class A common stock, restricted stock, and RSUs under the 2013 Equity Plan for the periods indicated:
 
 
Number of shares issuable
 
Weighted Average Grant Date Fair Value
Unvested units as of December 31, 2015

128,323


$
7.68

Granted (1)
 
362,052

 
5.71

Vested (1)
 
(190,558
)
 
6.14

Unvested units as of September 30, 2016
 
299,817

 
$
6.27


(1)
Includes 130,946 of immediately vested Class A common stock with a grant date fair value of approximately $750 to settle compensation accrued during the year ended December 31, 2015.
Schedule of Other Share-based Compensation, Activity [Table Text Block]
The following table summarizes changes to the issuances of subsidiary RSU’s under the Subsidiary Incentive Plans for the periods indicated:
 
 
Grant date fair value of equity shares issuable
Unvested balance as of December 31, 2015
 
$
874

Granted
 
7,339

Vested
 
(97
)
Unvested balance as of September 30, 2016
 
$
8,116
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]
The following table presents the assumptions used to estimate the fair values of the stock options granted for the following period:
Valuation Input
 
Nine Months Ended September 30, 2016
 
 
Range
 
Weighted
 
 
Low
 
High
 
Average
Historical Volatility
 
50.19
%
 
50.46
%
 
N/A
Risk-free Rate
 
1.93
%
 
2.28
%
 
N/A
Dividend Yield
 
1.70
%
 
1.76
%
 
N/A
Expected term (years)
 
 
 
 
 
6.5
Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan [Table Text Block]
The following table presents the total time-based and performance-based stock-based compensation expense and the related income tax benefit recognized on the Consolidated Statements of Operations:
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2016
 
2015
 
2016
 
2015
Payroll and employee commissions
$
633

 
$
161

 
$
1,597

 
$
285

Professional fees (1)
35

 
30

 
99

 
110

Income tax benefit
(236
)
 
(67
)
 
(599
)
 
(139
)
Net stock-based compensation expense
$
432

 
$
124

 
$
1,097

 
$
256


(1)
Professional fees consist of the value of restricted stock units and options granted to persons providing services to the Company.

Schedule of Unrecognized Compensation Cost, Nonvested Awards [Table Text Block]
Additional information on total non-vested stock-based compensation is as follows:
 
At
 
September 30, 2016
 
Stock Options
 
Restricted Stock Awards and RSUs
Unrecognized compensation cost related to non-vested awards
$
533

 
$
7,865

Weighted - average recognition period (in years)
3.3

 
2.1