Consolidated and Combined Balance Sheets (USD $) In Thousands	Jun. 30, 2011	Dec. 31, 2010
ASSETS
Cash and cash equivalents	$ 18,667	$ 14,224
Restricted cash	691	691
Certificate of deposit - restricted	885	880
Investment securities available for sale, at estimated fair value	112,756
Agency fees receivable, net of allowance for doubtful accounts	266	561
Deferred costs, net	4,447	10,706
Prepaid expenses and other assets	2,304	1,868
Deposits on purchases of life settlements (life insurance policies)	4,048
Deposits - other	643	692
Interest receivable on investment securities available for sale	714
Interest reveivable on loans, net	8,158	13,140
Loans receivable, net	58,135	90,026
Structured settlement receivables, net	4,144	2,536
Investment in life settlements , at estimated fair value	74,678	17,138
Fixed assets, net	737	876
Investments in affiliate	896	79
Total assets	292,169	153,417
LIABILITIES AND STOCKHOLDERS'/MEMBERS' EQUITY
Accounts payable and accrued expenses	3,667	3,425
Accrued expenses - related parties		71
Payable for purchase of structured settlements		224
Other liabilities	2,908	7,913
Lender protection insurance claims received in advance	1,060	31,154
Interest payable	10,292	13,765
Interest payable - related parties		55
Notes payable and debenture payable , net of discount	37,345	89,207
Notes payable - related parties		2,402
Income taxes payable	6,295
Deferred tax liability	9,201
Total liabilities	70,768	148,216
Member units - preferred (zero and 500,000 authorized in the aggregate as of June 30, 2011 and December 31, 2010, respectively)
Member units - Series A preferred (zero and 90,796 issued and outstanding as of June 30, 2011 and December 31, 2010, respectively)		4,035
Member units - Series B preferred (zero and 25,000 issued and outstanding as of June 30, 2011 and December 31, 2010, respectively)		2,500
Member units - Series C preferred (zero and 70,000 issued and outstanding as of June 30, 2011 and December 31, 2010, respectively)		7,000
Member units - Series D preferred (zero and 7,000 issued and outstanding as of June 30, 2011 and December 31, 2010, respectively)		700
Member units - Series E preferred (zero and 73,000 issued and outstanding as of June 30, 2011 and December 31, 2010, respectively)		7,300
Member units - common (zero and 500,000 authorized; zero and 337,500 outstanding as of June 30, 2011 and December 31, 2010, respectively)		11,462
Common stock (80,000,000 and zero authorized; 21,202,614 and zero issued and outstanding as of June 30, 2011 and December 31, 2010, respectively)	212
Additional paid-in-capital	236,914
Accumulated other comprehensive income	36
Accumulated deficit	(15,761)	(27,796)
Total stockholders'/members' equity	221,401	5,201
Total liabilities and stockholders'/members' equity	$ 292,169	$ 153,417