Related Party Transactions	3 Months Ended
Mar. 31, 2019
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 three months ended March 31, 2018, 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 March 31, 2018, Groelle & Salmon, PA billed us approximately $708,000. Ms. Salmon's spouse has a 50% interest in these billings, or approximately $354,000, for the three months ended March 31, 2018. 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 owned approximately 7.7% of AmRisc and was also the Chief Executive Officer of AmRisc during 2018. On December 31, 2018, Mr. Peed sold his interest in AmRisc and, effective January 1, 2019, became Non-Executive Vice Chairman of AmRisc. In accordance with the managing general agent underwriting contract with AmRisc, we recorded $107,619,000 and $94,005,000 of gross written premiums for the three-month periods ended March 31, 2019 and 2018, respectively, resulting in gross fees and commission (including a profit commission) of $28,979,000 and $25,599,000 due to AmRisc, respectively. Receivables are stated net of the fees and commission due under the contract. In addition to the direct premiums written, we recorded $1,545,000 and $1,561,000 in ceded premiums to AmRisc as a reinsurance intermediary for the three-month periods ended March 31, 2019 and 2018, respectively. We also incurred $5,000 during each of those periods for rent under a sublease agreement with AmRisc. Net premiums receivable (net of commissions) of $44,759,000 were due from AmRisc as of March 31, 2019. 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 three months ended March 31, 2018, 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 March 31, 2018, Groelle & Salmon, PA billed us approximately $708,000. Ms. Salmon's spouse has a 50% interest in these billings, or approximately $354,000, for the three months ended March 31, 2018. 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 owned approximately 7.7% of AmRisc and was also the Chief Executive Officer of AmRisc during 2018. On December 31, 2018, Mr. Peed sold his interest in AmRisc and, effective January 1, 2019, became Non-Executive Vice Chairman of AmRisc.

In accordance with the managing general agent underwriting contract with AmRisc, we recorded $107,619,000 and $94,005,000 of gross written premiums for the three-month periods ended March 31, 2019 and 2018, respectively, resulting in gross fees and commission (including a profit commission) of $28,979,000 and $25,599,000 due to AmRisc, respectively. Receivables are stated net of the fees and commission due under the contract.

In addition to the direct premiums written, we recorded $1,545,000 and $1,561,000 in ceded premiums to AmRisc as a reinsurance intermediary for the three-month periods ended March 31, 2019 and 2018, respectively. We also incurred $5,000 during each of those periods for rent under a sublease agreement with AmRisc.

Net premiums receivable (net of commissions) of $44,759,000 were due from AmRisc as of March 31, 2019. 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.