VARIABLE INTEREST ENTITIES	12 Months Ended
Dec. 31, 2012
VARIABLE INTEREST ENTITIES
VARIABLE INTEREST ENTITIES	4 VARIABLE INTEREST ENTITIES On October 13, 2010, the Company sold its general partnership interest in its one remaining variable interest entity (“VIE”). Previously, the VIE was consolidated in accordance with authoritative guidance for consolidation of VIE’s. The consideration for the sale included the assumption of the existing $15,762 non-recourse loan. The sale was recorded in the fourth quarter of 2010, generating other income of $669, which was included in income from discontinued operations, and is the difference between the consideration received of $50 and the carrying value of the net assets and liabilities of $1,728, less sale related expenses of $1,109, which included payments to the limited partners of $800. Through October 12, 2010, the Company was the general partner in the VIE which was initially syndicated using low income housing tax credits under Section 42 of the Internal Revenue Code. As general partner, the Company managed the day-to-day operations of the partnership for a management fee. In addition, the Company had an operating deficit guarantee and an approximate $3,000 tax credit guarantee to the limited partners of that partnership. As a result of the sale, the Company no longer manages the day-to-day operations and the tax credit guarantee was reduced to approximately a $3,000 secondary guarantee through 2015, with the new general partner assuming the management of operations and primary tax credit guarantee. The VIE is included in discontinued operations within the consolidated statements of operations for the year ended December 31, 2010.

4 VARIABLE INTEREST ENTITIES

On October 13, 2010, the Company sold its general partnership interest in its one remaining variable interest entity (“VIE”). Previously, the VIE was consolidated in accordance with authoritative guidance for consolidation of VIE’s. The consideration for the sale included the assumption of the existing $15,762 non-recourse loan. The sale was recorded in the fourth quarter of 2010, generating other income of $669, which was included in income from discontinued operations, and is the difference between the consideration received of $50 and the carrying value of the net assets and liabilities of $1,728, less sale related expenses of $1,109, which included payments to the limited partners of $800.

Through October 12, 2010, the Company was the general partner in the VIE which was initially syndicated using low income housing tax credits under Section 42 of the Internal Revenue Code. As general partner, the Company managed the day-to-day operations of the partnership for a management fee. In addition, the Company had an operating deficit guarantee and an approximate $3,000 tax credit guarantee to the limited partners of that partnership. As a result of the sale, the Company no longer manages the day-to-day operations and the tax credit guarantee was reduced to approximately a $3,000 secondary guarantee through 2015, with the new general partner assuming the management of operations and primary tax credit guarantee. The VIE is included in discontinued operations within the consolidated statements of operations for the year ended December 31, 2010.