Stockholders' Equity (Tables)
 6 Months Ended
Jun. 30, 2018
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, 2018 is as follows (shares in thousands):
 
Shares
Reserved
 
Shares
Available to
Issue
 
Options
Outstanding
 
Performance Awards Outstanding (2)
Amended and Restated 2006 Plan
—

 
—

 
1,528

 
297

2017 Plan
1,844

(1) 
1,306

 
223

 
229

      Total
1,844

 
1,306

 
1,751

 
526

 
 
 
 
 
(1)
Amount includes approximately 289,000 shares granted from the Amended and Restated 2006 Plan that were returned to the Company due to cancellations, to pay taxes on restricted stock vestings and to pay option price and taxes on option exercises.
(2)
Performance Awards are reserved at 200% of shares granted which is equal to the maximum payout in shares.
Assumptions for the fair value of the right (option) to purchase shares under ESPP
The fair value of the right (option) to purchase shares under the ESPP is estimated at the date of purchase with the four quarterly purchase dates using the following assumptions:
 
2018
Dividend yield
0.01
%
Expected volatility
20.89
%
Risk-free interest rate
1.44%, 1.61%, 1.72%, 1.83%

Expected life (years)
0.25, 0.50, 0.75, 1.00
Dividends Declared
For the six months ended June 30, 2017 and 2018, our Board declared the following dividends payable on the dates below (in thousands, except per share amounts):
2017
Per Share
 
Dollar Value
March 1st
$
0.050

 
$
833

June 1st
$
0.050

 
$
835

 
 
 
 
2018
Per Share
 
Dollar Value
March 1st
$
0.075

 
$
1,207

June 1st
$
0.075

 
$
1,433
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, 2017
$
—

Increase in net unrealized gains associated with available-for-sale securities of the trusts
1,540

Reclassification of net unrealized gain activity attributable to the Deferred preneed funeral and cemetery receipts held in trust and Care trusts’ corpus
(1,540
)
Balance at June 30, 2018
$
—