Leadership Changes and Restructuring Activities (Tables)

9 Months Ended

Sep. 30, 2016

Leadership Changes and Restructuring Activities

Summary of Estimated Fair Value Liability Established for the Aforementioned Severance and Other Related Costs

The following table presents a rollforward of the estimated fair value liability established for the aforementioned severance and other related costs from January 1, 2016 to September 30, 2016 (in thousands):

Balance, January 1, 2016	$	2,021
Severance and other related expenses		1,043
Accretion		48
Cash payments		(1,565)
Non-cash adjustment (a)		(331)
Balance, September 30, 2016	$	1,216

For the nine months ended September 30, 2016, the non-cash adjustment represents the non-cash equity-based compensation expense recorded for the accelerated vesting of restricted stock units pursuant to the terms of the Separation and Transition Agreement.