Related Party Transactions (Tables)

6 Months Ended

Jun. 30, 2024

Related party transactions include the below:


(Dollars in Thousands)
Related Party Receivables	Consolidated Balance Sheet Line Item	As of June 30, 2024		As of December 31, 2023
Due from Certain TWMH Members, TIG GP Members and TIG MGMT Members	Other assets	$	541	$	712
Due from Equity Method Investees	Other assets	$	4,107	$	5,948
Due from Alvarium related fee arrangements	Fees receivable, net	$	9	$	247
Due from TIG related fee arrangements	Fees receivable, net	$	822	$	15,822

Related Party Payables
Due to Certain TWMH Members, TIG GP Members and TIG MGMT Members	Other Liabilities	$	(517)	$	—
Due to Certain Non-Controlling Interest Holders in Connection with the Tax Receivable Agreements	TRA liability	$	(24,911)	$	(17,607)
Delayed share purchase agreement	Delayed share purchase agreement	$	—	$	(1,818)
Delayed share purchase agreement	Accrued compensation and profit sharing	$	—	$	(282)
Due to Certain TWMH Members, TIG GP Members, TIG MGMT Members and Alvarium Shareholders in connection with the Business Combination Earn-out	Earn-out liability, at fair value	$	(24,046)	$	(62,380)
AWMS earn-out liability	Earn-out liability, at fair value	$	(1,100)	$	(1,064)
AWMS deferred cash contribution	Other liabilities	$	(6,857)	$	(7,135)
Due to Equity Method Investees	Other liabilities	$	(232)	$	(1,277)
EEA earn-out liability	Earn-out liability, at fair value	$	(23,978)	$	—
PW deferred consideration	Other liabilities	$	(3,365)	$	—

Shareholders' Equity
Delayed share purchase agreement	Additional paid-in capital	$	40	$	(1,178)

The Company recognized Management/advisory fees, Compensation and employee benefits, Other income/fees and Interest and dividend income (expense) from its equity method investees on the Condensed Consolidated Statement of Operations, as summarized in the following table:


(Dollars in Thousands)	For the Three Months Ended				For the Six Months Ended
	June 30, 2024		June 30, 2023		June 30, 2024		June 30, 2023
Management/advisory fees	$	140	$	200	$	309	$	1,000

Compensation and employee benefits	$	—	$	—	$	—	$	800
Other income/fees	$	(322)	$	(800)	$	(1,359)	$	(700)
Interest and dividend income (expense)	$	10	$	(43)	$	16	$	(21)