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Employment Benefit Plans (Tables) | 12 Months Ended
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Dec. 31, 2018
Postemployment Benefits [Abstract] |
Schedule of Expected Benefit Payments [Table Text Block] | The following table sets forth projected benefit payments from Ambac’s postretirement plan over the next ten years for current retirees:
2019 |  | $ | 364 |
2020 |  | 364 |
2021 |  | 377 |
2022 |  | 404 |
2023 |  | 429 |
2024-2028 |  | 2,464 |
Total |  | $ | 4,402 |
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable [Table Text Block] | The amount of stock-based compensation expense and corresponding after-tax expense are as follows:
Year Ended December 31, | 2018 |  | 2017 (1) |  | 2016
Stock options | $ | — |  |  | $ | — |  |  | $ | — |
Restricted stock units | 6,234 |  |  | 1,640 |  |  | 3,463 |
Performance awards (2) (3) | 5,620 |  |  | 2,653 |  |  | 1,790 |
Total stock-based compensation | $ | 11,854 |  |  | $ | 4,293 |  |  | $ | 5,253 |
Total stock-based compensation (after-tax) | $ | 11,854 |  |  | $ | 4,293 |  |  | $ | 5,194 |
(1) | As discussed in Note 2. Basis of Presentation and Significant Accounting Policies , we adopted ASU 2016-09 as of January 1, 2017. One of the provisions of this ASU requires entities to make an accounting policy election with respect to forfeitures of share-based payment awards. We elected to account for forfeitures as they occur and adopted this provision of ASU 2016-09 using a modified retrospective approach resulting in recording a cumulative-effect adjustment to equity of $137.
(2) | Represents expense related to performance stock units portion of performance awards. Certain performance awards are split evenly between performance stock units and cash. Cash based compensation expense related to performance awards granted to US employees was $1,453, $1,565 and $1,790 for the years ended December 31, 2018, 2017 and 2016, respectively.
(3) | A performance award issued to Ambac's former Chief Executive Officer in the form of performance stock units was expensed during 2018.
Share-based Compensation, Stock Options, Activity [Table Text Block] | A summary of stock option activity for 2018 is as follows:
| Shares |  | Weighted Average Exercise Price |  | Aggregate Intrinsic Value |  | Weighted Average Remaining Contractual Life (in years)
Outstanding at beginning of period | 126,667 |  |  | $ | 24.03 |  |  |  |  |
Granted | — |  |  | — |  |  |  |  |
Exercised | — |  |  | — |  |  |  |  |
Forfeited or expired | (110,000 | ) |  | 24.55 |  |  |  |  |
Outstanding at end of period | 16,667 |  |  | $ | 20.63 |  |  | $ | — |  |  |
Exercisable | 16,667 |  |  | $ | 20.63 |  |  | $ | — |  |  | 1.97
Schedule of Share-based Compensation, Restricted Stock Units Award Activity [Table Text Block] | A summary of RSU activity for 2018 is as follows:
| Shares |  | Weighted Average Grant Date Fair Value
Outstanding at beginning of period | 221,803 |  |  | $ | 18.93 |
Granted | 461,116 |  |  | 16.35 |
Delivered or returned to plan (1) | (36,454 | ) |  | 17.53 |
Forfeited | (1,437 | ) |  | 15.09 |
Outstanding at end of period | 645,028 |  |  | $ | 17.17 |
(1) | When restricted stock unit awards issued by Ambac become taxable compensation to employees, shares may be withheld to cover the employee’s withholding taxes. For the year ended December 31, 2018, Ambac purchased 22,929 of shares from employees that settled restricted stock units to meet the required tax withholdings.
Schedule of Nonvested Performance-based Units Activity [Table Text Block] | A summary of PSU activity for 2018 is as follows:
| Shares |  | Weighted Average Grant Date Fair Value
Outstanding at beginning of period | 322,943 |  |  | $ | 21.06 |
Granted (1) | 302,002 |  |  | 15.09 |
Delivered (2) | (121,690 | ) |  | 24.63 |
Forfeited (1) | (15,573 | ) |  | 18.20 |
Performance adjustment (3) | 29,317 |  |  | 24.66 |
Outstanding at end of period | 516,999 |  |  | $ | 17.02 |
(1) | Represents performance share units at 100% of units granted for LTIP Awards.
(2) | Reflects the number of performance shares attributable to the performance goals attained over the completed performance period and for which service conditions have been met. When performance stock unit awards issued by Ambac become taxable compensation to employees, shares may be withheld to cover the employee’s withholding taxes. For the year ended December 31, 2018, Ambac purchased 50,297 of shares from employees that settled performance based restricted stock units to meet the required tax withholdings.
(3) | Represents the increase (decrease) in shares issued for awards granted in 2015 based upon the attainment of performance metrics at the end of the performance period.

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- Definition Tabular disclosure of benefits expected to be paid by pension plans and/or other employee benefit plans in each of the next five fiscal years and in the aggregate for the five fiscal years thereafter. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=108410482&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the number and weighted-average grant date fair value for restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock units that were granted, vested, or forfeited during the year. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
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- Definition Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
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- Definition Tabular disclosure of number, weighted-average exercise price or conversion ratio, aggregate intrinsic value, and weighted-average remaining contractual term for exercisable or convertible options that are fully vested and expected to vest. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e)(2) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
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