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INCOME TAXES (Details 2) - USD ($) | Dec. 31, 2016 | Dec. 31, 2015
--- | --- | ---
Deferred tax assets: |  |  |
Net operating loss credit carryforwards |  | $ 10,316,000 | $ 9,456,000
Capital loss carryforwards |  | 0 | 395,000
Employee stock based compensation |  | 237,000 | 237,000
Retail brokerage accounts | [1] | 71,000 | 140,000
Contribution carryover |  | 158,000 | 178,000
Furniture, equipment and leasehold improvements |  | 312,000 | 181,000
Accrued settlement liability |  | 340,000 | 252,000
Investment in former affiliate | [2] | 0 | 0
Other |  | 8,000 | 44,000
Total |  | 11,442,000 | 10,883,000
Valuation allowance |  | (11,442,000) | (10,002,000)
Net deferred tax assets |  | 0 | 881,000
Deferred tax liability: |  |  |
Receivable from affiliate | [2] | 0 | (881,000)
Deferred tax liability, net |  | $ 0 | $ 0
[1] | Related to acquired retail discount brokerage accounts, which are being amortized over 15 years for tax purposes and have been fully amortized for financial reporting purposes.
[2] | Relates to receivable from business sold to affiliate treated as an installment sale for tax purposes.

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