Related Party Transactions	9 Months Ended
Sep. 30, 2018
Related Party Transactions [Abstract]
Related Party Transactions	RELATED PARTY TRANSACTIONS Groelle & Salmon, PA One of our former executive officers who acted as an executive officer during the period covered by this Form 10-Q, Ms. Salmon, is a former partner at the law firm of Groelle & Salmon, PA, where her spouse remains partner and co-owner. Groelle & Salmon, PA provides legal representation to us related to our claims litigation, and also provided representation to us for several years prior to Ms. Salmon joining UPC Insurance in 2014. During the three months ended September 30, 2018 and 2017, Groelle & Salmon, PA billed us approximately $982,000 and $871,000, respectively. During the nine months ended September 30, 2018 and 2017, Groelle & Salmon, PA billed us approximately $2,407,000 and $2,513,000, respectively. Ms. Salmon's spouse has a 50% interest in these billings, or approximately $491,000 and $436,000, for the three months ended September 30, 2018 and 2017, respectively, and approximately $1,204,000 and $1,257,000, for the nine months ended September 30, 2018 and 2017, respectively. Effective September 7, 2018, Ms. Salmon stepped down from her role at UPC Insurance. AmRisc, LLC AmRisc, a managing general agent, handles the underwriting, claims processing, premium collection and reinsurance review for AmCo. R. Daniel Peed, Vice Chairman of our Board of Directors (Board), beneficially owns approximately 7.7% of AmRisc and is also the Chief Executive Officer of AmRisc. In accordance with the managing general agent underwriting contract with AmRisc, we recorded $55,476,000 and $277,239,000 of gross written premiums for the three and nine-month periods ended September 30, 2018, respectively, and $41,311,000 for the three-month period ended September 30, 2017, resulting in fees and commission (including a profit commission) of $18,162,000 and $75,012,000, for the three and nine-month periods ended September 30, 2018, respectively, and $12,011,000 for the three-month period ended September 30, 2017, due to AmRisc. Receivables are stated net of the fees and commission due under the contract. In addition to the direct premiums written, we recorded $750,000 and $4,116,000 in ceded premiums to AmRisc as a reinsurance intermediary for the three and nine-month periods ended September 30, 2018, respectively, and $640,000 for the three-month period ended September 30, 2017. We also incurred $5,000 and $14,000, respectively, during the three and nine-month periods ended September 30, 2018, respectively, and $4,000 for the three-month period ended September 30, 2017, for rent under a sublease agreement with AmRisc. Net premiums receivable (net of commissions) of $28,244,000 were due from AmRisc as of September 30, 2018. These premiums were paid by AmRisc to our premium trust account by wire transfer within 15 days of collection pursuant to the underwriting contract with AmRisc.

RELATED PARTY TRANSACTIONS

Groelle & Salmon, PA

One of our former executive officers who acted as an executive officer during the period covered by this Form 10-Q, Ms. Salmon, is a former partner at the law firm of Groelle & Salmon, PA, where her spouse remains partner and co-owner. Groelle & Salmon, PA provides legal representation to us related to our claims litigation, and also provided representation to us for several years prior to Ms. Salmon joining UPC Insurance in 2014. During the three months ended September 30, 2018 and 2017, Groelle & Salmon, PA billed us approximately $982,000 and $871,000, respectively. During the nine months ended September 30, 2018 and 2017, Groelle & Salmon, PA billed us approximately $2,407,000 and $2,513,000, respectively. Ms. Salmon's spouse has a 50% interest in these billings, or approximately $491,000 and $436,000, for the three months ended September 30, 2018 and 2017, respectively, and approximately $1,204,000 and $1,257,000, for the nine months ended September 30, 2018 and 2017, respectively. Effective September 7, 2018, Ms. Salmon stepped down from her role at UPC Insurance.

AmRisc, LLC

AmRisc, a managing general agent, handles the underwriting, claims processing, premium collection and reinsurance review for AmCo. R. Daniel Peed, Vice Chairman of our Board of Directors (Board), beneficially owns approximately 7.7% of AmRisc and is also the Chief Executive Officer of AmRisc.

In accordance with the managing general agent underwriting contract with AmRisc, we recorded $55,476,000 and $277,239,000 of gross written premiums for the three and nine-month periods ended September 30, 2018, respectively, and $41,311,000 for the three-month period ended September 30, 2017, resulting in fees and commission (including a profit commission) of $18,162,000 and $75,012,000, for the three and nine-month periods ended September 30, 2018, respectively, and $12,011,000 for the three-month period ended September 30, 2017, due to AmRisc. Receivables are stated net of the fees and commission due under the contract.

In addition to the direct premiums written, we recorded $750,000 and $4,116,000 in ceded premiums to AmRisc as a reinsurance intermediary for the three and nine-month periods ended September 30, 2018, respectively, and $640,000 for the three-month period ended September 30, 2017. We also incurred $5,000 and $14,000, respectively, during the three and nine-month periods ended September 30, 2018, respectively, and $4,000 for the three-month period ended September 30, 2017, for rent under a sublease agreement with AmRisc.

Net premiums receivable (net of commissions) of $28,244,000 were due from AmRisc as of September 30, 2018. These premiums were paid by AmRisc to our premium trust account by wire transfer within 15 days of collection pursuant to the underwriting contract with AmRisc.