Note 9 - Commitments and Contingencies

9 Months Ended

Sep. 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 three months ended December 31, 2011 and in each of the years subsequent to December 31, 2011 are as follows (in thousands):

	Amount
Three months ended December 31, 2011	$	2,082
Year ended December 31:
2012		7,414
2013		5,149
2014		3,597
2015		2,785
Thereafter		2,774
Total	$	23,801

Related rent expense for the three and nine months ended September 30, 2010 was $1.1 million and $2.6 million, respectively.  Related rent expense for the three and nine months ended September 30, 2011 was $2.1 million and $5.8 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 nine months ended September 30, 2010, the Company recorded $5,000 and $9,000 in compensation expense related to these plans, respectively. The Company did not record any compensation expense related to these plans for the three and nine months ended September 30, 2011.

(c)           Letter of Credit

As of December 31, 2010 and September 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.