Stockholders' Equity (Tables)

9 Months Ended

Sep. 30, 2017

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Status of Stock Based Compensation Plans

The status of each of the plans at September 30, 2017 is as follows (shares in thousands):

	Shares Reserved		Shares Available to Issue	Options Outstanding	Performance Awards Outstanding (2)
Amended and Restated 2006 Plan	—		—	1,929	319
2017 Plan	1,571	(1)	1,541	16	9
Total	1,571		1,541	1,945	328

(1)	Amount includes approximately 17,500 shares granted from the Amended and Restated 2006 Plan that were returned to the Company due to cancellations.
(2)	Performance Awards are reserved at 200% of shares granted which is equal to the maximum payout in shares.

Assumptions for the fair value of the right (option) to purchase shares under ESPP

The fair value of the option to purchase shares under the ESPP is estimated on the date of grant (January 1 of each year) associated with the four quarterly purchase dates using the following assumptions:

	2017
Dividend yield	0.82	%
Expected volatility	18.82	%
Risk-free interest rate	0.53%, 0.65%, 0.77%, 0.89%
Expected life (years)	0.25, 0.50, 0.75, 1.00

Schedule of Accumulated Other Comprehensive Income

Our components of accumulated other comprehensive income are as follows (in thousands):

	Accumulated Other Comprehensive Income
Balance at December 31, 2016	$	—
Increase in net unrealized gains associated with available-for-sale securities of the trusts	2,849
Reclassification of net unrealized gain activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus	(2,849		)
Balance at September 30, 2017	$	—