Note 9 - Commitments and Contingencies

6 Months Ended

Jun. 30, 2011

Commitments and Contingencies Disclosure [Text Block]

 (9)          Commitments and Contingencies

(a)           Lease Commitments

The Company and its subsidiaries lease office space under noncancelable operating leases with various expiration dates from 2011 through 2019.

Future minimum lease payments under the operating leases for the six months ended December 31, 2011 and in each of the years subsequent to December 31, 2011 are as follows (in thousands):

	Amount
Six months ended December 31, 2011	$	3,906
Year ended December 31:
2012		6,820
2013		4,925
2014		3,158
2015		2,489
Thereafter		1,739
Total	$	23,037

Related rent expense for the three and six months ended June 30, 2010 was $850,000 and $1.5 million, respectively.  Related rent expense for the three and six months ended June 30, 2011 was $2.2 million and $3.7 million, respectively.

(b)           Employee Benefit Plans

The Company and its subsidiaries each sponsor a separate voluntary defined contribution pension plan under Section 401(k) of the Internal Revenue Code. The plans cover substantially all employees that meet specific age and length of service requirements. The Company and its subsidiaries have various matching and vesting arrangements within their individual plans. For the three and six months ended June 30, 2010, the Company recorded $4,000 in compensation expense related to these plans. The Company did not record any compensation expense related to these plans for the three and six months ended June 30, 2011.

(c)           Letter of Credit

As of December 31, 2010 and June 30, 2011, the Company had $220,000 and $190,000, respectively outstanding under letters of credit which are used to secure certain of the Company’s leased office facilities.