Income Taxes (Tables)

12 Months Ended

Dec. 31, 2011

Income Taxes [Abstract]

Difference between Holding's effective tax rates and the UBT statutory tax rate

The principal reasons for the difference between Holding's effective tax rates and the UBT statutory tax rate of 4.0% are as follows:

	Years Ended December 31,
	2011					2010					2009
	(in thousands)
UBT statutory rate	$	(2,623	)	4.0	%	$	6,489		4.0	%	$	7,701		4.0	%
Federal tax on partnership gross business income		27,687		(42.2	)		28,059		17.3			25,324		13.2
Credit for UBT paid by AllianceBernstein		2,623		(4.0	)		(6,489	)	(4.0	)		(7,701	)	(4.0	)
Income tax expense and effective tax rate	$	27,687		(42.2	)	$	28,059		17.3		$	25,324		13.2