Employee Benefit Plans	12 Months Ended
Dec. 31, 2016
Employee Benefit Plans
Employee Benefit Plans	21. Employee Benefit Plans The Hudson Clothing LLC 401(k) Plan (the “Hudson Plan”), covers employees employed by Hudson. All employees who have worked for Hudson after 6 months may participate in the Hudson Plan and may contribute up to the maximum amount allowed by law of their salary to the plan. The Company may make matching contributions on a discretionary basis. The Differential Brands Group Inc. 401(k) Plan (the “DBG Plan”), covers employees employed by Differential Brands Group, Inc. All employees who have worked for Differential Brands Group Inc. after 6 months may participate in the DBG Plan and may contribute up to the maximum amount allowed by law of their salary to the plan. The Company may make matching contributions on a discretionary basis. All employees who have worked 1,000 hours qualify for profit sharing in the event at the end of each year the Company decides to do so. The Robert Graham Design 401(k) Plan (the “RG Plan”), covers employees employed by Robert Graham and SWIMS. After completing 90 days of service, all employees who have worked for Robert Graham or SWIMS become eligible to participate in the RG Plan from the first day of each calendar quarter and may contribute up to the maximum amount allowed by law of their salary to the plan. The Company may make matching contributions on a discretionary basis. All employees who have worked 1,000 hours qualify for profit sharing in the event at the end of each year the Company decides to do so. Administrative expense for these plans totaled $22 thousand and $23 thousand for the years ended December 31, 2016 and 2015, respectively, included in selling, general and administrative expenses within the accompanying consolidated statements of operations and comprehensive (loss) income. Matching contributions were $234 thousand and $0 for the years ended December 31, 2016 and 2015, respectively, included in selling, general and administrative expenses within the accompanying consolidated statements of operations and comprehensive (loss) income.

21. Employee Benefit Plans

The Hudson Clothing LLC 401(k) Plan (the “Hudson Plan”), covers employees employed by Hudson. All employees who have worked for Hudson after 6 months may participate in the Hudson Plan and may contribute up to the maximum amount allowed by law of their salary to the plan. The Company may make matching contributions on a discretionary basis.

The Differential Brands Group Inc. 401(k) Plan (the “DBG Plan”), covers employees employed by Differential Brands Group, Inc. All employees who have worked for Differential Brands Group Inc. after 6 months may participate in the DBG Plan and may contribute up to the maximum amount allowed by law of their salary to the plan. The Company may make matching contributions on a discretionary basis. All employees who have worked 1,000 hours qualify for profit sharing in the event at the end of each year the Company decides to do so.

The Robert Graham Design 401(k) Plan (the “RG Plan”), covers employees employed by Robert Graham and SWIMS. After completing 90 days of service, all employees who have worked for Robert Graham or SWIMS become eligible to participate in the RG Plan from the first day of each calendar quarter and may contribute up to the maximum amount allowed by law of their salary to the plan. The Company may make matching contributions on a discretionary basis. All employees who have worked 1,000 hours qualify for profit sharing in the event at the end of each year the Company decides to do so.

Administrative expense for these plans totaled $22 thousand and $23 thousand for the years ended December 31, 2016 and 2015, respectively, included in selling, general and administrative expenses within the accompanying consolidated statements of operations and comprehensive (loss) income. Matching contributions were $234 thousand and $0 for the years ended December 31, 2016 and 2015, respectively, included in selling, general and administrative expenses within the accompanying consolidated statements of operations and comprehensive (loss) income.