Stockholders' Equity (Tables)
 6 Months Ended
Jun. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]  
Status of Stock Based Compensation Plans
The status of each of the plans at June 30, 2017 is as follows (shares in thousands):
 
Shares
Reserved (1)
 
Shares
Available to
Issue
 
Options
Outstanding
Amended and Restated 2006 Plan
—

 
—

 
1,967

2017 Plan
1,559

 
1,529

 
16

      Total
1,559

 
1,529

 
1,983

 
 
 
 
 
(1)
Amount includes 6,200 shares granted from the Amended and Restated 2006 Plan that were returned to the Company due to cancellations.
Assumptions for the fair value of the right (option) to purchase shares under ESPP
The fair value of the option to purchase shares under the ESPP is estimated on the date of grant (January 1 of each year) associated with the four quarterly purchase dates using the following assumptions:
 
2017
Dividend yield
0.75
%
Expected volatility
18.82
%
Risk-free interest rate
0.53%, 0.65%, 0.77%, 0.89%

Expected life (years)
0.25, 0.50, 0.75, 1.00
Schedule of Accumulated Other Comprehensive Income
Our components of accumulated other comprehensive income are as follows (in thousands):
 
Accumulated Other Comprehensive Income
Balance at December 31, 2016
$
—

Decrease in net unrealized gains associated with available-for-sale securities of the trusts
(667
)
Reclassification of net unrealized gain activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus
667

Balance at June 30, 2017
$
—