Annual report pursuant to Section 13 and 15(d)

Deferred Compensation Plan

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Deferred Compensation Plan
 12 Months Ended
Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]  
Deferred Compensation Plan
Deferred Compensation Plan:
The Company maintains a deferred compensation plan for key employees (the “Nonqualified Deferred Compensation Plan” or “NQDC”) which allows the participants to defer up to 25% of salary and commissions and up to 100% of bonuses to be paid during the year and invest these deferred amounts into certain Company directed mutual fund investments, subject to the election of the participants. The Company is permitted to make a 25% matching contribution on deferred amounts up to $10, subject to a five year vesting schedule.
As of December 31, 2015 and 2014, the Company's consolidated balance sheets included $2,021 and $2,244, respectively, in restricted investments representing the assets held in mutual funds to fund deferred compensation liabilities owed to the Company's current and former employees. The current portion of the restricted investments was $639 and $494 as of December 31, 2015 and 2014, respectively.
The assets held in the NQDC are classified as an investment in trading securities. The Company recorded trading (losses) gains and offsetting compensation expense of $(2), $43, $95, and $364 for the Successor's year ended December 31, 2015, Successor's six month period ended December 31, 2014, Predecessor's six month period ended June 29, 2014, and Predecessor's year ended December 31, 2013, respectively.
During the Successor's year ended December 31, 2015, Successor's six month period ended December 31, 2014, Predecessor's six month period ended June 29, 2014, and Predecessor's year ended December 31, 2013, distributions from the deferred compensation plan aggregated $678, $0, $2,893, and $864, respectively.