Alliancebernstein 10-Q 30 Apr 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014
Document and Entity Information [Abstract]	'
Entity Registrant Name	'ALLIANCEBERNSTEIN L.P.
Entity Central Index Key	'0001109448
Current Fiscal Year End Date	'--12-31
Entity Well-known Seasoned Issuer	'Yes
Entity Voluntary Filers	'No
Entity Current Reporting Status	'Yes
Entity Filer Category	'Non-accelerated Filer
Entity Common Stock, Shares Outstanding	268,573,402
Document Fiscal Year Focus	'2014
Document Fiscal Period Focus	'Q1
Document Type	'10-Q
Amendment Flag	'false
Document Period End Date	31-Mar-14

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Financial Condition (unaudited) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
ASSETS	'	'
Cash and cash equivalents	$525,119	$509,891
Cash and securities segregated, at fair value (cost: $899,814 and $980,458)	899,847	980,584
Receivables, net:	'	'
Brokers and dealers	392,982	323,446
Brokerage clients	1,044,138	938,148
Fees	268,994	289,039
Investments:	'	'
Long-term incentive compensation-related	97,301	117,579
Other	673,994	662,015
Furniture, equipment and leasehold improvements, net	168,722	174,518
Goodwill	2,986,539	2,986,539
Intangible assets, net	163,088	168,875
Deferred sales commissions, net	71,432	70,574
Other assets	198,884	164,643
Total assets	7,491,040	7,385,851
Payables:	'	'
Brokers and dealers	291,706	291,023
Securities sold not yet purchased	130,261	71,983
Brokerage clients	1,714,322	1,698,469
AllianceBernstein mutual funds	113,456	133,005
Accounts payable and accrued expenses	490,057	529,004
Accrued compensation and benefits	353,841	324,243
Debt	373,144	268,398
Total liabilities	3,466,787	3,316,125
Commitments and contingencies (See Note 12)	'	'
Capital:	'	'
General Partner	39,796	40,382
Limited partners: 268,573,402 and 268,373,419 units issued and outstanding	4,020,045	4,078,676
Receivables from affiliates	-10,413	-16,542
Holding Units held for long-term incentive compensation plans	-35,452	-39,649
Accumulated other comprehensive loss	-33,817	-35,381
Partners' capital attributable to AllianceBernstein Unitholders	3,980,159	4,027,486
Non-controlling interests in consolidated entities	44,094	42,240
Total capital	4,024,253	4,069,726
Total liabilities and capital	$7,491,040	$7,385,851

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Financial Condition (unaudited) (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified
ASSETS	'	'
Cash and securities segregated, at cost	$899,814	$980,458
Capital:	'	'
Limited partners, units issued (in units)	268,573,402	268,373,419
Limited partners, units outstanding (in units)	268,573,402	268,373,419

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Income (unaudited) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Revenues:	'	'
Investment advisory and services fees	$454,884	$443,837
Bernstein research services	123,009	109,685
Distribution revenues	106,186	118,745
Dividend and interest income	4,101	4,446
Investment gains (losses)	559	6,951
Other revenues	26,680	26,300
Total revenues	715,419	709,964
Less: Interest expense	801	842
Net revenues	714,618	709,122
Expenses:	'	'
Employee compensation and benefits	307,033	301,235
Promotion and servicing:	'	'
Distribution-related payments	97,270	109,280
Amortization of deferred sales commissions	8,957	11,074
Other	55,017	50,992
General and administrative:	'	'
General and administrative	107,487	105,118
Real estate charges	1,942	638
Contingent payment arrangements	321	171
Interest on borrowings	781	983
Amortization of intangible assets	5,907	5,433
Total expenses	584,715	584,924
Operating income	129,903	124,198
Income taxes	11,365	11,167
Net income	118,538	113,031
Net income (loss) of consolidated entities attributable to non-controlling interests	1,813	-1,485
Net income attributable to AllianceBernstein Unitholders	$116,725	$114,516
Net income per AllianceBernstein Unit:	'	'
Basic (in dollars per share)	$0.43	$0.41
Diluted (in dollars per share)	$0.43	$0.41

Condensed_Consolidated_Stateme3

Condensed Consolidated Statements of Comprehensive Income (unaudited) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Condensed Consolidated Statements of Comprehensive Income (unaudited) [Abstract]	'	'
Net income	$118,538	$113,031
Other comprehensive income (loss):	'	'
Foreign currency translation adjustments	2,149	-10,320
Income tax expense	0	0
Foreign currency translation adjustments, net of tax	2,149	-10,320
Unrealized gains (losses) on investments:	'	'
Unrealized gains arising during period	428	742
Less: reclassification adjustment for (losses) included in net income	-4	0
Change in unrealized gains (losses) on investments	432	742
Income tax (expense)	-143	-383
Unrealized gains on investments, net of tax	289	359
Changes in employee benefit related items:	'	'
Amortization of transition asset	0	-36
Amortization of prior service cost	-1,299	27
Recognized actuarial gain (loss)	486	295
Changes in employee benefit related items	-813	286
Income tax (expense)	-20	-96
Employee benefit related items, net of tax	-833	190
Other comprehensive income (loss)	1,605	-9,771
Less: Comprehensive income (loss) in consolidated entities attributable to non-controlling interests	1,854	-1,475
Comprehensive income attributable to AllianceBernstein Unitholders	$118,289	$104,735

Condensed_Consolidated_Stateme4

Condensed Consolidated Statements of Cash Flows (unaudited) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Cash flows from operating activities:	'	'
Net income	$118,538	$113,031
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Amortization of deferred sales commissions	8,957	11,074
Non-cash long-term incentive compensation expense	6,101	7,093
Depreciation and other amortization	16,206	15,424
Unrealized losses (gains) on investments	-2,499	-8,482
Other, net	-171	-3,567
Changes in assets and liabilities:	'	'
Decrease in segregated cash and securities	80,737	479,728
(Increase) in receivables	-125,446	-141,651
Decrease (increase) in investments	11,473	-3,508
(Increase) decrease in deferred sales commissions	-9,815	4,455
(Increase) in other assets	-33,991	-17,857
Increase (decrease) in payables	24,294	-555,227
(Decrease) increase in accounts payable and accrued expenses	2,652	-10,067
Increase in accrued compensation and benefits	29,654	43,159
Net cash provided by (used in) operating activities	126,690	-66,395
Cash flows from investing activities:	'	'
Purchases of investments	-190	0
Proceeds from sales of investments	42	11
Purchases of furniture, equipment and leasehold improvements	-4,345	-3,379
Proceeds from sales of furniture, equipment and leasehold improvements	23	0
Net cash used in investing activities	-4,470	-3,368
Cash flows from financing activities:	'	'
Issuance of commercial paper, net	104,497	59,027
Increase (decrease) in overdrafts payable	-41,517	63,684
Distributions to General Partner and unitholders	-178,994	-106,182
Capital contributions from General Partner	437	750
Capital contributions from Holding	5,772	0
Payment for contingent payment arrangements	-517	0
Additional investments by Holding from distributions paid to AllianceBernstein consolidated rabbi trust	26	5,929
Additional investments by Holding with proceeds from exercise of compensatory options to buy Holding Units	4,656	6,642
Purchases of Holding Units to fund long-term incentive compensation plan awards, net	-3,385	-21,310
Purchases of AllianceBernstein Units	-229	-7
Other	-9	-6
Net cash (used in) provided by financing activities	-109,263	8,527
Effect of exchange rate changes on cash and cash equivalents	2,271	-6,476
Net (decrease) in cash and cash equivalents	15,228	-67,712
Cash and cash equivalents as of beginning of the period	509,891	627,182
Cash and cash equivalents as of end of the period	$525,119	$559,470

Business_Description_Organizat

Business Description, Organization and Basis of Presentation	3 Months Ended
	Mar. 31, 2014
Business Description, Organization and Basis of Presentation [Abstract]	'
Business Description, Organization and Basis of Presentation	'
	1	Business Description, Organization and Basis of Presentation
	Business Description
	We provide research, diversified investment management and related services globally to a broad range of clients. Our principal services include:
		•	Institutional Services – servicing our institutional clients, including private and public pension plans, foundations and endowments, insurance companies, central banks and governments worldwide, and affiliates such as AXA and its subsidiaries, by means of separately-managed accounts, sub-advisory relationships, structured products, collective investment trusts, mutual funds, hedge funds and other investment vehicles.
		•	Retail Services – servicing our retail clients, primarily by means of retail mutual funds sponsored by AllianceBernstein or an affiliated company, sub-advisory relationships with mutual funds sponsored by third parties, separately-managed account programs sponsored by financial intermediaries worldwide and other investment vehicles.
		•	Private Client Services – servicing our private clients, including high-net-worth individuals and families, trusts and estates, charitable foundations, partnerships, private and family corporations, and other entities (including most institutions for which we manage accounts with less than $25 million in assets), by means of separately-managed accounts, hedge funds, mutual funds and other investment vehicles.
		•	Bernstein Research Services – servicing institutional investors, such as pension fund, hedge fund and mutual fund managers, seeking high-quality fundamental research, quantitative services and brokerage-related services in equities and listed options.
	We also provide distribution, shareholder servicing, transfer agency services and administrative services to the mutual funds we sponsor.
	Our high-quality, in-depth research is the foundation of our business.  Our research disciplines include economic, fundamental equity, fixed income and quantitative research.  In addition, we have experts focused on multi-asset strategies, wealth management and alternatives.
	We provide a broad range of investment services with expertise in:
		•	Actively-managed equity strategies, including style-pure (e.g., value and growth) and absolute return-focused strategies;
		•	Actively-managed traditional and unconstrained fixed income strategies, including taxable and tax-exempt strategies;
		•	Passive management, including index and enhanced index strategies;
		•	Alternative investments, including hedge funds, fund of funds and private equity (e.g., direct real estate investing); and
		•	Multi-asset solutions and services, including dynamic asset allocation, customized target date funds, target risk funds and other strategies tailored to help clients meet their investment goals.
	Our services employ various investment disciplines, including market capitalization (e.g., large-, mid- and small-cap equities), term (e.g., long-, intermediate- and short-duration debt securities), and geographic location (e.g., U.S., international, global, emerging markets, regional and local), in major markets around the world.
	Organization
	As of March 31, 2014, AXA, a société anonyme organized under the laws of France and the holding company for an international group of insurance and related financial services companies, through certain of its subsidiaries (“AXA and its subsidiaries”) owned approximately 1.5% of the issued and outstanding units representing assignments of beneficial ownership of limited partnership interests in AllianceBernstein Holding L.P. (“Holding Units”).
	As of March 31, 2014, the ownership structure of AllianceBernstein, expressed as a percentage of general and limited partnership interests, was as follows:
	AXA and its subsidiaries			63.1	%
	Holding			35.5
	Unaffiliated holders			1.4
				100	%
	AllianceBernstein Corporation (an indirect wholly-owned subsidiary of AXA, “General Partner”) is the general partner of both AllianceBernstein Holding L.P. (“Holding”) and AllianceBernstein. AllianceBernstein Corporation owns 100,000 general partnership units in Holding and a 1% general partnership interest in AllianceBernstein. Including both the general partnership and limited partnership interests in Holding and AllianceBernstein, AXA and its subsidiaries had an approximate 63.6% economic interest in AllianceBernstein as of March 31, 2014.
	Basis of Presentation
	The interim condensed consolidated financial statements have been prepared in accordance with the instructions to Form 10-Q pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). In the opinion of management, all adjustments, consisting only of normal recurring adjustments, necessary for a fair statement of the interim results, have been made. The preparation of the condensed consolidated financial statements requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the interim reporting periods. Actual results could differ from those estimates. The December 31, 2013 condensed consolidated statement of financial condition was derived from audited financial statements but does not include all disclosures required by accounting principles generally accepted in the United States of America.
	The condensed consolidated financial statements include AllianceBernstein and its majority-owned and/or controlled subsidiaries. All significant inter-company transactions and balances among the consolidated entities have been eliminated.
	Reclassification
	Prior-period amounts in regard to accretion expense related to contingent payment arrangements previously presented as a component of general and administrative expense are now presented separately as contingent payment arrangements in the condensed consolidated statements of income to conform to the current year’s presentation.

Accounting_Pronouncements

Accounting Pronouncements	3 Months Ended
	Mar. 31, 2014
Accounting Pronouncements [Abstract]	'
Accounting Pronouncements	'
	2	Accounting Pronouncements
	Recently Adopted Accounting Pronouncements
	In March 2013, the Financial Accounting Standards Board (”FASB”) issued Accounting Standards Update (“ASU”) 2013-05, Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity. We adopted this standard effective January 1, 2014 and there was no material impact on our financial condition or results of operations.
	In July 2013, the FASB issued ASU 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. We adopted this standard effective January 1, 2014 and there was no material impact on our financial condition or results of operations.

Longterm_Incentive_Compensatio

Long-term Incentive Compensation Plans	3 Months Ended
	Mar. 31, 2014
Long-term Incentive Compensation Plans [Abstract]	'
Long-term Incentive Compensation Plans	'
	3	Long-term Incentive Compensation Plans
	We maintain several unfunded, non-qualified long-term incentive compensation plans, under which we grant annual awards to employees, generally in the fourth quarter.
	Awards granted in December 2013 and 2012 allowed participants to allocate their awards between restricted Holding Units and deferred cash. Participants (except certain members of senior management) generally could allocate up to 50% of their awards to deferred cash, not to exceed a total of $250,000 per award. Each of our employees based outside of the United States (other than expatriates) who received a 2013 award of $100,000 or less could have allocated up to 100% of his or her award to deferred cash. For the 2013 awards, participants made their elections prior to the Compensation Committee meeting on December 12, 2013, the date on which the awards were granted and were valued using the closing price of a Holding Unit on that day. For the 2012 awards, participants had until mid-January 2013 to make their elections. The number of restricted Holding Units issued equaled the remaining dollar value of the award divided by the average of the closing prices of a Holding Unit for a five business day period in January 2013 commencing after participants made their elections. For the 2013 and 2012 awards:
		•	We engaged in open-market purchases of Holding Units, or purchased newly-issued Holding Units from Holding, that were awarded to participants and held in a consolidated rabbi trust.
		•	Quarterly distributions on vested and unvested Holding Units are paid currently to participants, regardless of whether or not a long-term deferral election has been made.
		•	Interest on deferred cash is accrued monthly based on our monthly weighted average cost of funds.
	We recognize compensation expense related to equity compensation grants in the financial statements using the fair value method. Fair value of restricted Holding Unit awards is the closing price of a Holding Unit on the grant date; fair value of options is determined using the Black-Scholes option valuation model. Under the fair value method, compensatory expense is measured at the grant date based on the estimated fair value of the award and is recognized over the required service period. For year-end long-term incentive compensation awards, employees who resign or are terminated without cause may retain their awards, subject to compliance with certain agreements and restrictive covenants set forth in the applicable award agreement, including restrictions on competition and employee and client solicitation, and a claw-back for failing to follow existing risk management policies. Most equity replacement, sign-on or similar deferred compensation awards included in separate employment agreements or arrangements include a required service period. Irrespective of whether or not the award agreement includes employee service requirements, Holding Units typically are distributed to employees ratably over four years, unless a long-term deferral election has been made.
	Grants of restricted Holding Units and options to buy Holding Units typically are awarded to eligible members of the Board of Directors (“Eligible Directors”) of the General Partner during the second quarter. Restricted Holding Units are distributed on the third anniversary of the grant date and the options become exercisable ratably over three years. These restricted Holding Units and options are not forfeitable (except if the Eligible Director is terminated for “Cause”, as that term is defined in the applicable award agreement). Due to there being no service requirement, we fully expense these awards on each grant date.
	We fund our restricted Holding Unit awards either by purchasing Holding Units on the open market or purchasing newly-issued Holding Units from Holding, all of which are then held in a consolidated rabbi trust until they are distributed to employees or retired. In accordance with the Amended and Restated Agreement of Limited Partnership of AllianceBernstein (“AllianceBernstein Partnership Agreement”), when AllianceBernstein purchases newly-issued Holding Units from Holding, Holding is required to use the proceeds it receives from AllianceBernstein to purchase the equivalent number of newly-issued AllianceBernstein Units, thus increasing its percentage ownership interest in AllianceBernstein. Holding Units held in the consolidated rabbi trust are corporate assets in the name of the trust and are available to the general creditors of AllianceBernstein.
	During the first quarter of 2014, we purchased 0.2 million Holding Units (for $3.7 million, on a trade date basis) from employees to allow them to fulfill statutory tax withholding requirements at the time of distribution of long-term incentive compensation awards, offset by Holding Units purchased by employees as part of a distribution reinvestment election. During the first quarter of 2013, we purchased 1.0 million Holding Units (for $19.6 million, on a trade date basis). These amounts reflect open-market purchases of 0.8 million Holding Units for $16.0 million, with the remainder relating to purchases of Holding Units from employees to allow them to fulfill statutory tax withholding requirements at the time of distribution of long-term incentive compensation awards, offset by Holding Units purchased by employees as part of a distribution reinvestment election.
	Each quarter, we have implemented plans to repurchase Holding Units pursuant to Rule 10b5-1 under the Securities Exchange Act of 1934, as amended (“Exchange Act”). A Rule 10b5-1 plan allows a company to repurchase its shares at times when it otherwise might be prevented from doing so because of self-imposed trading blackout periods or because it possesses material non-public information. Each broker we select has the authority under the terms and limitations specified in the plan to repurchase Holding Units on our behalf in accordance with the terms of the plan. Repurchases are subject to SEC regulations as well as certain price, market volume and timing constraints specified in the plan. The plan adopted during the first quarter of 2014 expired at the close of business on April 29, 2014. We did not buy any Holding Units pursuant to this plan during the first quarter of 2014. We may adopt additional Rule 10b5-1 plans in the future to engage in open-market purchases of Holding Units to help fund anticipated obligations under our incentive compensation award program and for other corporate purposes.
	During the first quarter of 2014, we granted to employees and Eligible Directors 0.2 million restricted Holding Unit awards. During the first quarter of 2013, we granted to employees and Eligible Directors 6.6 million restricted Holding Unit awards (including 6.5 million granted in January 2013 for 2012 year-end awards). Prior to the third quarter of 2013 (and our decision described in the next paragraph to retire unallocated Holding Units in AllianceBernstein’s consolidated rabbi trust), we funded awards by allocating previously repurchased Holding Units that had been held in the rabbi trust. In the first quarter of 2014, we used Holding Units repurchased during the quarter and newly-issued Holding Units to fund the restricted Holding Unit awards granted in the first quarter of 2014.
	Effective July 1, 2013, management retired all unallocated Holding Units in AllianceBernstein’s consolidated rabbi trust. To retire such units, AllianceBernstein delivered the unallocated Holding Units held in the rabbi trust to Holding in exchange for the same number of AllianceBernstein units. Each entity then retired its units. As a result, on July 1, 2013, each of AllianceBernstein’s and Holding’s units outstanding decreased by approximately 13.1 million units. AllianceBernstein and Holding intend (subject to compliance with applicable safe harbor rules to avoid AllianceBernstein being treated as a publicly-traded partnership) to retire additional units as AllianceBernstein purchases Holding Units on the open market or from employees to allow them to fulfill statutory tax withholding requirements at the time of distribution of long-term incentive compensation awards, if such units are not required to fund new employee awards in the near future. If a sufficient number of Holding Units is not available in the rabbi trust to fund new awards, Holding will newly issue Holding Units in exchange for newly-issued AllianceBernstein units.
	During the first quarter of 2014, Holding issued 273,084 Holding Units upon exercise of options to buy Holding Units. Holding used the proceeds of $4.7 million received from employees as payment in cash for the exercise price to purchase the equivalent number of newly-issued AllianceBernstein Units.

Cash_Distributions

Cash Distributions	3 Months Ended
	Mar. 31, 2014
Cash Distributions [Abstract]	'
Cash Distributions	'
	4	Cash Distributions
	AllianceBernstein is required to distribute all of its Available Cash Flow, as defined in the AllianceBernstein Partnership Agreement, to its unitholders and to the General Partner. Available Cash Flow can be summarized as the cash flow received by AllianceBernstein from operations minus such amounts as the General Partner determines, in its sole discretion, should be retained by AllianceBernstein for use in its business, or plus such amounts as the General Partner determines, in its sole discretion, should be released from previously retained cash flow.
	Typically, Available Cash Flow has been the adjusted diluted net income per unit for the quarter multiplied by the number of general and limited partnership interests at the end of the quarter. In future periods, management anticipates that Available Cash Flow will be based on adjusted diluted net income per unit, unless management determines that one or more non-GAAP adjustments that are made for adjusted net income should not be made with respect to the Available Cash Flow calculation.
	On April 30, 2014, the General Partner declared a distribution of $0.44 per AllianceBernstein Unit, representing a distribution of Available Cash Flow for the three months ended March 31, 2014. The General Partner, as a result of its 1% general partnership interest, is entitled to receive 1% of each distribution. The distribution is payable on May 22, 2014 to holders of record on May 12, 2014.

Real_Estate_Charges

Real Estate Charges	3 Months Ended
	Mar. 31, 2014
Real Estate Charges [Abstract]	'
Real Estate Charges	'
	5	Real Estate Charges
	During 2010, we performed a comprehensive review of our real estate requirements in New York in connection with our workforce reductions commencing in 2008. As a result, during 2010 we decided to sub-lease over 380,000 square feet in New York (in excess of 90% of this space has been sublet) and largely consolidate our New York-based employees into two office locations from three. During the third quarter of 2012, in an effort to further reduce our global real estate footprint, we completed a comprehensive review of our worldwide office locations and began implementing a global space consolidation plan. As a result, our intention is to sub-lease approximately 510,000 square feet of office space (approximately 70% of this space has been sublet), more than 70% of which is New York office space (in addition to the 380,000 square foot space reduction in 2010), with the remainder consisting of office space in England, Australia and various U.S. locations.
	During the first quarter of 2014, we recorded real estate charges of $1.9 million, comprising $1.9 million relating to the W.P. Stewart acquisition and $1.7 million of accelerated amortization of leasehold improvements (relating to the 2012 plan), offset by $1.7 million from a change in estimates relating to previously recorded real estate charges (primarily relating to the 2012 plan).
	The activity in the liability account relating to our 2010 and 2012 office space consolidation initiatives for the following periods is as follows:
			Three Months			Twelve Months
			Ended March			Ended
			31, 2014			December 31,
						2013
			(in thousands)
	Balance as of beginning of period		$	199,527		$	238,784
	(Credit) expense incurred			(1,496	)		18,371
	Deferred rent			—			326
	Payments made			(12,208	)		(62,627	)
	Interest accretion			1,252			4,673
	Balance as of end of period		$	187,075		$	199,527

Net_Income_per_Unit

Net Income per Unit	3 Months Ended
	Mar. 31, 2014
Net Income per Unit [Abstract]	'
Net Income per Unit	'
	6	Net Income per Unit
	Basic net income per unit is derived by reducing net income for the 1% general partnership interest and dividing the remaining 99% by the basic weighted average number of units outstanding for each period. Diluted net income per unit is derived by reducing net income for the 1% general partnership interest and dividing the remaining 99% by the total of the diluted weighted average number of units outstanding for each period.
			Three Months Ended March 31,
			2014		2013
			(in thousands, except per unit amounts)
	Net income attributable to AllianceBernstein Unitholders		$	116,725	$	114,516
	Weighted average units outstanding – basic			268,459		277,786
	Dilutive effect of compensatory options to buy Holding Units			1,077		937
	Weighted average units outstanding – diluted			269,536		278,723
	Basic net income per AllianceBernstein Unit		$	0.43	$	0.41
	Diluted net income per AllianceBernstein Unit		$	0.43	$	0.41
	As of March 31, 2014 and 2013, we excluded 2,828,033 and 3,161,304 options, respectively, from the diluted net income per unit computation due to their anti-dilutive effect.
	As discussed in Note 3, on July 1, 2013, management retired all unallocated Holding Units in AllianceBernstein’s consolidated rabbi trust, and, since that time, has continued to retire units as we have purchased Holding Units on the open market or from employees to allow them to fulfill statutory tax withholding requirements at the time of distribution of long-term incentive compensation awards.

Cash_and_Securities_Segregated

Cash and Securities Segregated Under Federal Regulations and Other Requirements	3 Months Ended
	Mar. 31, 2014
Cash and Securities Segregated Under Federal Regulations and Other Requirements [Abstract]	'
Cash and Securities Segregated Under Federal Regulations and Other Requirements	'
	7	Cash and Securities Segregated Under Federal Regulations and Other Requirements
	As of March 31, 2014 and December 31, 2013, $0.9 billion of United States Treasury Bills were segregated in a special reserve bank custody account for the exclusive benefit of brokerage customers of Sanford C. Bernstein & Co., LLC (one of our subsidiaries, “SCB LLC”) under Rule 15c3-3 of the Exchange Act.
	AllianceBernstein Investments, Inc. (one of our subsidiaries, “AllianceBernstein Investments”), the distributor of company-sponsored U.S. mutual funds, maintains several special bank accounts for the exclusive benefit of customers. As of March 31, 2014 and December 31, 2013, $45.4 million and $56.0 million, respectively, of cash were segregated in these bank accounts.

Investments

Investments	3 Months Ended
	Mar. 31, 2014
Investments [Abstract]	'
Investments	'
	8	Investments
	Investments consist of:
			31-Mar-14		31-Dec-13
			(in thousands)
	Available-for-sale (primarily seed capital)		$	5,541	$	4,858
	Trading:
	Long-term incentive compensation-related			72,386		88,385
	United States Treasury Bills			28,994		38,986
	Seed capital			403,812		316,681
	Equities and exchange-traded options			71,889		130,059
	Investments in limited partnership hedge funds:
	Long-term incentive compensation-related			24,915		29,194
	Seed capital			80,259		75,354
	Consolidated private equity fund (10% seed capital)			35,022		45,741
	Private equity (seed capital)			42,907		45,360
	Other			5,570		4,976
	Total investments		$	771,295	$	779,594
	Total investments related to long-term incentive compensation obligations of $97.3 million and $117.6 million as of March 31, 2014 and December 31, 2013, respectively, consist of company-sponsored mutual funds and hedge funds. For long-term incentive compensation awards granted before 2009, we typically made investments in our services that were notionally elected by plan participants and maintained them (and continue to maintain them) in a consolidated rabbi trust or separate custodial account. The rabbi trust and custodial account enable us to hold such investments separate from our other assets for the purpose of settling our obligations to participants. The investments held in the rabbi trust and custodial account remain available to the general creditors of AllianceBernstein.
	The underlying investments of the hedge funds in which we invest include long and short positions in equity securities, fixed income securities (including various agency and non-agency asset-based securities), currencies, commodities and derivatives (including various swaps and forward contracts). These investments are valued at quoted market prices or, where quoted market prices are not available, are fair valued based on the pricing policies and procedures of the underlying funds.
	United States Treasury Bills are held by SCB LLC in its investment account, the majority of which are pledged as collateral with clearing organizations. These clearing organizations have the ability by contract or custom to sell or re-pledge this collateral.
	We provide seed capital to our investment teams to develop new products and services for our clients.
	Trading securities also include long positions in corporate equities and long exchange-traded options traded through our options desk.

Derivative_Instruments

Derivative Instruments	3 Months Ended
	Mar. 31, 2014
Derivative Instruments [Abstract]	'
Derivative Instruments	'
	9	Derivative Instruments
	We enter into various futures, forwards and swaps to economically hedge certain seed money investments.  In addition, we have currency forwards that economically hedge certain cash accounts. We do not hold any derivatives designated in a formal hedge relationship under Accounting Standards Codification (“ASC”) 815-10, Derivatives and Hedging.
	The notional value and fair value as of March 31, 2014 and December 31, 2013 for derivative instruments not designated as hedging instruments were as follows:
						Fair Value
			Notional			Asset			Liability
			Value			Derivatives			Derivatives
			(in thousands)
	March 31, 2014:
	Exchange-traded futures		$	70,587		$	144		$	2,348
	Currency forwards			192,570			566			1,678
	Interest rate swaps			72,452			1,021			951
	Credit default swaps			52,065			810			363
	Option swaps			232			188			101
	Total return swaps			81,742			923			1,573
	Total derivatives		$	469,648		$	3,652		$	7,014
	December 31, 2013:
	Exchange-traded futures		$	63,107		$	289		$	2,542
	Currency forwards			111,774			576			927
	Interest rate swaps			81,253			1,149			573
	Credit default swaps			42,270			696			126
	Option swaps			144			87			86
	Total return swaps			85,107			488			2,057
	Total derivatives		$	383,655		$	3,285		$	6,311
	As of March 31, 2014 and December 31, 2013, the derivative assets and liabilities are included in both receivables and payables to brokers and dealers on our condensed consolidated statements of financial condition.
	The gains and losses for the three months ended March 31, 2014 and 2013 recognized in investment gains (losses) in the condensed consolidated statements of income were as follows:
			Three Months Ended March 31,
			2014			2013
			(in thousands)
	Exchange-traded futures		$	(498	)	$	(3,931	)
	Currency forwards			(1,666	)		176
	Interest rate swaps			(793	)		283
	Credit default swaps			(5	)		(112	)
	Options swaps			(35	)		(124	)
	Total return swaps			(2,524	)		(3,375	)
	Net (losses) on derivative instruments		$	(5,521	)	$	(7,083	)
	We may be exposed to credit-related losses in the event of nonperformance by counterparties to derivative financial instruments. We take steps to minimize our counterparty exposure through a credit review and approval process. In addition, we executed various collateral arrangements with counterparties to the over-the-counter derivative transactions that require both pledging and accepting collateral in the form of cash. As of March 31, 2014 and December 31, 2013, we held $2.7 million and $1.4 million, respectively, of cash collateral payable to trade counterparties. This obligation to return cash is reported in payables to brokers and dealers in our condensed consolidated statements of financial condition.
	Although notional amount is the most commonly used measure of volume in the derivative market, it is not used as a measure of credit risk. Generally, the current credit exposure of our derivative contracts is limited to the net positive estimated fair value of derivative contracts at the reporting date after taking into consideration the existence of netting agreements and any collateral received. A derivative with positive value (a derivative asset) indicates existence of credit risk because the counterparty would owe us if the contract were closed. Alternatively, a derivative contract with negative value (a derivative liability) indicates we would owe money to the counterparty if the contract were closed. Generally, if there is more than one derivative transaction with a single counterparty, a master netting arrangement exists with respect to derivative transactions with that counterparty to provide for aggregate net settlement.
	Certain of our standardized contracts for over-the-counter derivative transactions (“ISDA Master Agreements”) contain credit risk related contingent provisions related to each counterparty’s credit rating. In some ISDA Master Agreements, if the counterparty’s credit rating (or in some agreements, our AUM) falls below a specified threshold, either a default or a termination event permitting the counterparty to terminate the ISDA Master Agreement would be triggered. In all agreements that provide for collateralization, various levels of collateralization of net liability positions are applicable, depending on the credit rating of the counterparty. As of March 31, 2014 and December 31, 2013, we delivered $9.1 million and $8.9 million, respectively, of cash collateral into brokerage accounts, which is reported in cash and cash equivalents in our condensed consolidated statements of financial condition.

Offsetting_Assets_and_Liabilit

Offsetting Assets and Liabilities	3 Months Ended
	Mar. 31, 2014
Offsetting Assets and Liabilities [Abstract]	'
Offsetting Assets and Liabilities	'
	10	Offsetting Assets and Liabilities
	Offsetting of securities borrowed as of March 31, 2014 and December 31, 2013 was as follows:
			Gross		Gross Amounts		Net Amounts		Financial		Cash		Net
			Amounts of		Offset in the		of Assets		Instruments		Collateral		Amount
			Recognized		Statement		Presented in				Pledged
			Assets		of Financial		the Statement
					Position		of Financial
							Position
			(in thousands)
	31-Mar-14		$	140,860	$	—	$	140,860	$	—	$	140,860	$	—
	31-Dec-13		$	83,619	$	—	$	83,619	$	—	$	83,619	$	—
	Offsetting of securities loaned as of March 31, 2014 and December 31, 2013 was as follows:
			Gross		Gross Amounts		Net Amounts		Financial		Cash		Net
			Amounts of		Offset in the		of Liabilities		Instruments		Collateral		Amount
			Recognized		Statement		Presented in				Received
			Liabilities		of Financial		the Statement
					Position		of Financial
							Position
		(in thousands)
	31-Mar-14		$	36,894	$	—	$	36,894	$	—	$	36,894	$	—
	31-Dec-13		$	65,101	$	—	$	65,101	$	—	$	65,101	$	—

Fair_Value

Fair Value	3 Months Ended
	Mar. 31, 2014
Fair Value [Abstract]	'
Fair Value	'
	11	Fair Value
	Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (i.e., the “exit price”) in an orderly transaction between market participants at the measurement date. The three broad levels of fair value hierarchy are as follows:
		•	Level 1 – Quoted prices in active markets are available for identical assets or liabilities as of the reported date.
		•	Level 2 – Quoted prices in markets that are not active or other pricing inputs that are either directly or indirectly  observable as of the reported date.
		•	Level 3 –  Prices or valuation techniques that are both significant to the fair value measurement and  unobservable as of the reported date. These financial instruments do not have two-way markets and are  measured using management’s best estimate of fair value, where the inputs into the determination of fair value require significant management judgment or estimation.
	Assets and Liabilities Measured at Fair Value on a Recurring Basis
	Valuation of our financial instruments by pricing observability levels as of March 31, 2014 and December 31, 2013 was as follows (in thousands):
			Level 1				Level 2				Level 3		Total
	March 31, 2014:
	Money markets		$	124,619			$	—			$	—	$	124,619
	U.S. Treasury Bills			—				884,756				—		884,756
	Available-for-sale
	Equity securities			5,279				—				—		5,279
	Fixed income securities			262				—				—		262
	Trading
	Equity securities			329,799				1,411				—		331,210
	Fixed income securities			195,304				2,747				—		198,051
	Long-exchange traded options			18,826				—				—		18,826
	Derivatives			144				3,508				—		3,652
	Private equity			11,264				5,670				50,744		67,678
	Total assets measured at fair value		$	685,497			$	898,092			$	50,744	$	1,634,333
	Securities sold not yet purchased
	Short equities – corporate		$	119,359			$	—			$	—	$	119,359
	Short exchange-traded options			10,902				—				—		10,902
	Derivatives			2,348				4,666				—		7,014
	Total liabilities measured at fair value		$	132,609			$	4,666			$	—	$	137,275
	December 31, 2013:
	Money markets		$	153,630			$	—			$	—	$	153,630
	U.S. Treasury Bills			—				964,953				—		964,953
	Available-for-sale
	Equity securities			4,794				—				—		4,794
	Fixed income securities			64				—				—		64
	Trading
	Equity securities			312,931				1,235				—		314,166
	Fixed income securities			194,085				4,253				—		198,338
	Long exchange-traded options			22,621				—				—		22,621
	Derivatives			290				2,995				—		3,285
	Private equity			19,836				8,934				52,081		80,851
	Total assets measured at fair value		$	708,251			$	982,370			$	52,081	$	1,742,702
	Securities sold not yet purchased
	Short equities – corporate		$	46,978			$	—			$	—	$	46,978
	Short exchange-traded options			25,005				—				—		25,005
	Derivatives			2,542				3,769				—		6,311
	Total liabilities measured at fair value		$	74,525			$	3,769			$	—	$	78,294
	Following is a description of the fair value methodologies used for instruments measured at fair value, as well as the general classification of such instruments pursuant to the valuation hierarchy:
		•	Money markets: We invest excess cash in various money market funds that are valued based on quoted prices in active markets; these are included in Level 1 of the valuation hierarchy.
		•	Treasury Bills: We hold United States Treasury Bills, which are primarily segregated in a special reserve bank custody account as required by Rule 15c3-3 of the Exchange Act. These securities are valued based on quoted yields in secondary markets and are included in Level 2 of the valuation hierarchy.
		•	Equity and fixed income securities: Our equity and fixed income securities consist principally of company-sponsored mutual funds with net asset values and various separately-managed portfolios consisting primarily of equity and fixed income securities with quoted prices in active markets, which are included in Level 1 of the valuation hierarchy. In addition, some securities are valued based on observable inputs from recognized pricing vendors, which are included in Level 2 of the valuation hierarchy.
		•	Derivatives: We hold exchange-traded futures with counterparties that are included in Level 1 of the valuation hierarchy. In addition, we also hold currency forward contracts, interest rate swaps, credit default swaps, option swaps and total return swaps with counterparties that are included in Level 2 of the valuation hierarchy.
		•	Options: We hold long exchange-traded options that are included in Level 1 of the valuation hierarchy.
		•	Private equity: Generally, the valuation of private equity investments owned by our consolidated venture capital fund requires significant management judgment due to the absence of quoted market prices, inherent lack of liquidity and the long-term nature of such investments. Private equity investments are valued initially at cost. The carrying values of private equity investments are adjusted either up or down from cost to reflect expected exit values as evidenced by financing and sale transactions with third parties, or when determination of a valuation adjustment is confirmed through ongoing review in accordance with our valuation policies and procedures. A variety of factors are reviewed and monitored to assess positive and negative changes in valuation, including current operating performance and future expectations of investee companies, industry valuations of comparable public companies, changes in market outlooks, and the third party financing environment over time. In determining valuation adjustments resulting from the investment review process, particular emphasis is placed on current company performance and market conditions. For these reasons, which make the fair value of private equity investments unobservable, equity investments are included in Level 3 of the valuation hierarchy. However, if private equity investments owned by our consolidated venture capital fund become publicly-traded, they are included in Level 1 of the valuation hierarchy. Also, if these investments contain trading restrictions, publicly-traded equity investments are included in Level 2 of the valuation hierarchy. During the first quarter of 2014, the trading restriction period for one of our public securities lapsed and, as a result, $3.0 million was transferred from a Level 2 classification to a Level 1 classification.
		•	Securities sold not yet purchased: Securities sold not yet purchased, primarily reflecting short positions in equities and exchange-traded options, are included in Level 1 of the valuation hierarchy.
	The change in carrying value associated with Level 3 financial instruments carried at fair value is as follows:
			Three Months Ended March 31,
			2014				2013
			(in thousands)
	Balance as of beginning of period		$	52,081			$	76,953
	Transfer out			—				—
	Purchases			501				10
	Sales			(1,121	)			—
	Realized gains (losses), net			1,121				—
	Unrealized gains (losses), net			(1,838	)			(2,110	)
	Balance as of end of period		$	50,744			$	74,853
Transfers into and out of all levels of the fair value hierarchy are reflected at end-of-period fair values. Realized and unrealized gains and losses on Level 3 financial instruments are recorded in investment gains and losses in the condensed consolidated statements of income. Approximately one-third of the Level 3 investments are private equity investments owned by our consolidated venture capital fund, of which we own 10% and non-controlling interests own 90%.
Quantitative information about Level 3 fair value measurements as of March 31, 2014 and December 31, 2013 is as follows:
	Fair Value as				Valuation Technique		Unobservable Input			Range
	of March 31,
	2014
	(in thousands)
Private Equity:
Technology, Media and    Telecommunications		$	15,457		Market comparable companies		Revenue multiple			2.0 – 2.5
							Discount rate			18	%
							Discount years			1.75
Healthcare and Cleantech		$	2,539		Market comparable companies		Revenue multiple(1)			0.9 – 16.8
							R&D multiple(1)			0.3 – 10.0
							Discount for lack of marketability and risk factors			50	%
	-1	The median for the Healthcare and Cleantech revenue multiple is 7.2; the median R&D multiple is 5.3.
		Fair Value as			Valuation Technique		Unobservable Input		Range
		of December 31,
		2013
		(in thousands)
Private Equity:
Technology, Media and    Telecommunications		$	13,956		Market comparable companies		Revenue multiple			2.5 – 3.5
							Discount rate			18	%
							Discount years			1
		$	2,892		Market comparable companies		Revenue multiple(2)			1.2 – 49.0
Healthcare and Cleantech
							R&D multiple(2)			1.1 – 17.1
							Discount for lack of marketability and risk factors			50-60	%
	-2	The median for the Healthcare and Cleantech revenue multiple is 12.5; the median R&D multiple is 11.0.
The significant unobservable inputs used in the fair value measurement of the reporting entities’ venture capital securities in the technology, media and telecommunications areas are enterprise value to revenue multiples and a discount rate to account for the time until the securities are likely monetized and various risk factors. Significant increases (decreases) in the enterprise value to revenue multiple inputs in isolation would result in a significantly higher (lower) fair value measurement. Significant increases (decreases) in the discount rate would result in a significantly lower (higher) fair value measurement.
The significant unobservable inputs used in the fair value measurement of the reporting entities’ venture capital securities in the healthcare and cleantech areas are enterprise value to revenue multiples, enterprise value to R&D investment multiples, and a discount for lack of marketability and various risk factors. Significant increases (decreases) in the enterprise value to revenue multiple and enterprise value to R&D investment multiple inputs in isolation would result in a significantly higher (lower) fair value measurement. Significant increases (decreases) in the discount for lack of marketability and various risk factors in isolation would result in a significantly lower (higher) fair value measurement. Generally, a change in the assumption used for the level of enterprise value to revenue multiple is accompanied by a directionally similar change in the assumption used for the enterprise value to R&D multiple. In addition, a change in the assumption used for the discount for lack of marketability and various risk factors is not correlated to changes in the assumptions used for the enterprise value to revenue multiple or the enterprise value to R&D investment multiple.
One of our private equity investments is a venture capital fund (fair value of $27.2 million and unfunded commitment of $10.1 million as of March 31, 2014) that invests in communications, consumer, digital media, healthcare and information technology markets. Also, we have an investment in a private equity fund focused exclusively on the energy sector (fair value of $5.4 million and unfunded commitment of $2.2 million as of March 31, 2014). In addition, one of the investments included in our consolidated private equity fund (fair value of $0.1 million and unfunded commitment of $0.2 million as of March 31, 2014) is a venture capital fund investing in clean energy, resource and energy efficiency and other sustainable industries. The fair value of each of these investments has been estimated using the capital account balances provided by the partnerships. The interests in these partnerships cannot be redeemed.
Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis
We did not have any material assets or liabilities that were measured at fair value for impairment on a nonrecurring basis during the three months ended March 31, 2014 or during the year ended December 31, 2013.

Commitments_and_Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies [Abstract]	'
Commitments and Contingencies	'
	12	Commitments and Contingencies
	Legal Proceedings
	With respect to all significant litigation matters, we consider the likelihood of a negative outcome.  If we determine the likelihood of a negative outcome is probable, and the amount of the loss can be reasonably estimated, we record an estimated loss for the expected outcome of the litigation. If the likelihood of a negative outcome is reasonably possible and we are able to determine an estimate of the possible loss or range of loss in excess of amounts already accrued, if any, we disclose that fact together with the estimate of the possible loss or range of loss. However, it is often difficult to predict the outcome or estimate a possible loss or range of loss because litigation is subject to inherent uncertainties, particularly when plaintiffs allege substantial or indeterminate damages, the litigation is in its early stages, or when the litigation is highly complex or broad in scope. In such cases, we disclose that we are unable to predict the outcome or estimate a possible loss or range of loss.
	During the first quarter of 2012, we received a legal letter of claim (the “Letter of Claim”) sent on behalf Philips Pension Trustees Limited and Philips Electronics U.K. Limited (“Philips”), a former pension fund client, alleging that AllianceBernstein Limited (one of our subsidiaries organized in the U.K.) was negligent and failed to meet certain applicable standards of care with respect to the initial investment in, and management of, a £500 million portfolio of U.S. mortgage-backed securities. The alleged damages range between $177 million and $234 million, plus compound interest on an alleged $125 million of realized losses in the portfolio. On January 2, 2014, Philips filed a claim form (“Claim”) in the High Court of Justice in London, England, which formally commences litigation with respect to the allegations in the Letter of Claim.
	We believe that any losses to Philips resulted from adverse developments in the U.S. housing and mortgage market that precipitated the financial crisis in 2008 and not from any negligence or failure on our part. We believe that we have strong defenses to these claims, which are set forth in our October 12, 2012 response to the Letter of Claim, and will defend this matter vigorously. Currently, we are unable to estimate a reasonably possible range of loss because the matter remains in its early stages.
	In addition to the Claim discussed immediately above, we are involved in various other matters, including regulatory inquiries, administrative proceedings and litigation, some of which allege significant damages.
	In management’s opinion, an adequate accrual has been made as of March 31, 2014 to provide for any probable losses regarding any litigation matters for which we can reasonably estimate an amount of loss. It is reasonably possible that we could incur additional losses pertaining to these matters, but currently we cannot estimate any such additional losses.
	Management, after consultation with legal counsel, currently believes that the outcome of any matter that is pending or threatened, or all of them combined, will not have a material adverse effect on our results of operations, financial condition or liquidity. However, as any inquiry, proceeding or litigation has an element of uncertainty, management cannot determine whether further developments relating to any matter that is pending or threatened, or all of them combined, will have a material adverse effect on our results of operation, financial condition or liquidity in any future reporting period.

Units_Outstanding

Units Outstanding	3 Months Ended
	Mar. 31, 2014
Units Outstanding [Abstract]	'
Units Outstanding	'
	13	Units Outstanding
	Changes in limited partnership units outstanding during the three-month period ended March 31, 2014 were as follows:
	Outstanding as of December 31, 2013		268,373,419
	Options exercised		273,084
	Units issued		8,337
	Units retired		(81,438	)
	Outstanding as of  March 31, 2014		268,573,402
	During the first quarter of 2014, we purchased 9,505 AllianceBernstein Units in private transactions and retired them.
	As discussed in Note 3, on July 1, 2013, management retired all unallocated Holding Units in AllianceBernstein’s consolidated rabbi trust, and, since that time, has continued to retire units as we have purchased Holding Units on the open market or from employees to allow them to fulfill statutory tax withholding requirements at the time of distribution of long-term incentive compensation awards.

Debt

Debt	3 Months Ended
	Mar. 31, 2014
Debt [Abstract]	'
Debt	'
	14	Debt
	As of March 31, 2014 and December 31, 2013, AllianceBernstein had $373.1 million and $268.4 million, respectively, in commercial paper outstanding with weighted average interest rates of approximately 0.2% and 0.3%, respectively. The commercial paper is short term in nature, and as such, recorded value is estimated to approximate fair value (and considered a Level 2 security in the fair value hierarchy). Average daily borrowings of commercial paper during the first three months of 2014 and the full year 2013 were $436.7 million and $282.0 million, respectively, with weighted average interest rates of approximately 0.2% and 0.3%, respectively.

Changes_in_Capital

Changes in Capital	3 Months Ended
	Mar. 31, 2014
Changes in Capital [Abstract]	'
Changes in Capital	'
	15	Changes in Capital
		Changes in capital during the three-month period ended March 31, 2014 are as follows:
			Partners’ Capital			Non-			Total Capital
			Attributable to			Controlling
			AllianceBernstein			Interests In
			Unitholders			Consolidated
						Entities
			(in thousands)
	Balance as of  December 31, 2013		$	4,027,486		$	42,240		$	4,069,726
	Comprehensive income:
	Net income			116,725			1,813			118,538
	Other comprehensive income, net of tax:
	Unrealized gains on investments			289			—			289
	Foreign currency translation adjustments			2,108			41			2,149
	Changes in employee benefit related items			(833	)		—			(833	)
	Comprehensive income			118,289			1,854			120,143
	Distributions to General Partner and unitholders			(178,994	)		—			(178,994	)
	Capital contributions from affiliates			6,209			—			6,209
	Purchases of AllianceBernstein Units			(229	)		—			(229	)
	Compensation-related transactions			7,398			—			7,398
	Balance as of March 31, 2014		$	3,980,159		$	44,094		$	4,024,253
	Changes in capital during the three-month period ended March 31, 2013 are as follows:
			Partners’ Capital Attributable to AllianceBernstein Unitholders			Non-Controlling Interests In Consolidated Entities			Total Capital
			(in thousands)
	Balance as of  December 31, 2012		$	3,759,766		$	43,502		$	3,803,268
	Comprehensive income:
	Net income (loss)			114,516			(1,485	)		113,031
	Other comprehensive income, net of tax:
	Unrealized gains on investments			359			—			359
	Foreign currency translation adjustments			(10,330	)		10			(10,320	)
	Changes in employee benefit related items			190			—			190
	Comprehensive income			104,735			(1,475	)		103,260
	Distributions to General Partner and unitholders			(106,182	)		—			(106,182	)
	Capital contributions from affiliates			750			—			750
	Purchases of AllianceBernstein Units			(7	)		—			(7	)
	Compensation-related transactions			127,562			—			127,562
	Balance as of March 31, 2013		$	3,886,624		$	42,027		$	3,928,651
	Deferred taxes are not recognized on foreign currency translation adjustments for foreign subsidiaries whose earnings are considered permanently invested outside the United States.

Acquisitions

Acquisitions	3 Months Ended
	Mar. 31, 2014
Acquisitions [Abstract]	'
Acquisitions	'
	16	Acquisitions
	On January 20, 2014, we signed a share purchase agreement with Formuepleje A/S, Fondsmaeglerselskab and certain individual shareholders to acquire CPH Capital Fondsmaeglerselskab A/S, a Danish asset management firm that currently manages approximately $3 billion in global core equity assets for institutional investors. This acquisition requires approval from the Danish Financial Services Authority and we anticipate closing this acquisition during the second quarter of 2014. The acquisition is not expected to have a significant impact on 2014 revenues and earnings.

Accounting_Pronouncements_Poli

Accounting Pronouncements (Policies)	3 Months Ended
	Mar. 31, 2014
Accounting Pronouncements [Abstract]	'
Recently Adopted Accounting Pronouncements	'
	Recently Adopted Accounting Pronouncements
	In March 2013, the Financial Accounting Standards Board (”FASB”) issued Accounting Standards Update (“ASU”) 2013-05, Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity. We adopted this standard effective January 1, 2014 and there was no material impact on our financial condition or results of operations.
	In July 2013, the FASB issued ASU 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. We adopted this standard effective January 1, 2014 and there was no material impact on our financial condition or results of operations.

Business_Description_Organizat1

Business Description, Organization and Basis of Presentation (Tables)	3 Months Ended
	Mar. 31, 2014
Business Description, Organization and Basis of Presentation [Abstract]	'
Ownership interest by limited partners	'
	As of March 31, 2014, the ownership structure of AllianceBernstein, expressed as a percentage of general and limited partnership interests, was as follows:
	AXA and its subsidiaries	63.1	%
	Holding	35.5
	Unaffiliated holders	1.4
		100	%

Real_Estate_Charges_Tables

Real Estate Charges (Tables)	3 Months Ended
	Mar. 31, 2014
Real Estate Charges [Abstract]	'
Real estate liability account activity related to office space consolidation initiatives	'
	The activity in the liability account relating to our 2010 and 2012 office space consolidation initiatives for the following periods is as follows:
		Three Months			Twelve Months
		Ended March			Ended
		31, 2014			December 31,
					2013
		(in thousands)
	Balance as of beginning of period	$	199,527		$	238,784
	(Credit) expense incurred		(1,496	)		18,371
	Deferred rent		—			326
	Payments made		(12,208	)		(62,627	)
	Interest accretion		1,252			4,673
	Balance as of end of period	$	187,075		$	199,527

Net_Income_per_Unit_Tables

Net Income per Unit (Tables)	3 Months Ended
	Mar. 31, 2014
Net Income per Unit [Abstract]	'
Earnings per unit, basic and diluted	'
	Basic net income per unit is derived by reducing net income for the 1% general partnership interest and dividing the remaining 99% by the basic weighted average number of units outstanding for each period. Diluted net income per unit is derived by reducing net income for the 1% general partnership interest and dividing the remaining 99% by the total of the diluted weighted average number of units outstanding for each period.
		Three Months Ended March 31,
		2014		2013
		(in thousands, except per unit amounts)
	Net income attributable to AllianceBernstein Unitholders	$	116,725	$	114,516
	Weighted average units outstanding – basic		268,459		277,786
	Dilutive effect of compensatory options to buy Holding Units		1,077		937
	Weighted average units outstanding – diluted		269,536		278,723
	Basic net income per AllianceBernstein Unit	$	0.43	$	0.41
	Diluted net income per AllianceBernstein Unit	$	0.43	$	0.41

Investments_Tables

Investments (Tables)	3 Months Ended
	Mar. 31, 2014
Investments [Abstract]	'
Investments	'
	Investments consist of:
		31-Mar-14		31-Dec-13
		(in thousands)
	Available-for-sale (primarily seed capital)	$	5,541	$	4,858
	Trading:
	Long-term incentive compensation-related		72,386		88,385
	United States Treasury Bills		28,994		38,986
	Seed capital		403,812		316,681
	Equities and exchange-traded options		71,889		130,059
	Investments in limited partnership hedge funds:
	Long-term incentive compensation-related		24,915		29,194
	Seed capital		80,259		75,354
	Consolidated private equity fund (10% seed capital)		35,022		45,741
	Private equity (seed capital)		42,907		45,360
	Other		5,570		4,976
	Total investments	$	771,295	$	779,594

Derivative_Instruments_Tables

Derivative Instruments (Tables)	3 Months Ended
	Mar. 31, 2014
Derivative Instruments [Abstract]	'
Notional amount and fair value for derivative instruments not designated as hedging instruments	'
	The notional value and fair value as of March 31, 2014 and December 31, 2013 for derivative instruments not designated as hedging instruments were as follows:
					Fair Value
		Notional			Asset			Liability
		Value			Derivatives			Derivatives
		(in thousands)
	March 31, 2014:
	Exchange-traded futures	$	70,587		$	144		$	2,348
	Currency forwards		192,570			566			1,678
	Interest rate swaps		72,452			1,021			951
	Credit default swaps		52,065			810			363
	Option swaps		232			188			101
	Total return swaps		81,742			923			1,573
	Total derivatives	$	469,648		$	3,652		$	7,014
	December 31, 2013:
	Exchange-traded futures	$	63,107		$	289		$	2,542
	Currency forwards		111,774			576			927
	Interest rate swaps		81,253			1,149			573
	Credit default swaps		42,270			696			126
	Option swaps		144			87			86
	Total return swaps		85,107			488			2,057
	Total derivatives	$	383,655		$	3,285		$	6,311
Gains and losses recognized in investment gains (losses) in condensed consolidated statement of income	'
	The gains and losses for the three months ended March 31, 2014 and 2013 recognized in investment gains (losses) in the condensed consolidated statements of income were as follows:
		Three Months Ended March 31,
		2014			2013
		(in thousands)
	Exchange-traded futures	$	(498	)	$	(3,931	)
	Currency forwards		(1,666	)		176
	Interest rate swaps		(793	)		283
	Credit default swaps		(5	)		(112	)
	Options swaps		(35	)		(124	)
	Total return swaps		(2,524	)		(3,375	)
	Net (losses) on derivative instruments	$	(5,521	)	$	(7,083	)

Offsetting_Assets_and_Liabilit1

Offsetting Assets and Liabilities (Tables)	3 Months Ended
	Mar. 31, 2014
Offsetting Assets and Liabilities [Abstract]	'
Offsetting of financial assets	'
	Offsetting of securities borrowed as of March 31, 2014 and December 31, 2013 was as follows:
			Gross		Gross Amounts		Net Amounts		Financial		Cash		Net
			Amounts of		Offset in the		of Assets		Instruments		Collateral		Amount
			Recognized		Statement		Presented in				Pledged
			Assets		of Financial		the Statement
					Position		of Financial
							Position
			(in thousands)
	31-Mar-14		$	140,860	$	—	$	140,860	$	—	$	140,860	$	—
	31-Dec-13		$	83,619	$	—	$	83,619	$	—	$	83,619	$	—
Offsetting of financial liabilities	'
	Offsetting of securities loaned as of March 31, 2014 and December 31, 2013 was as follows:
			Gross		Gross Amounts		Net Amounts		Financial		Cash		Net
			Amounts of		Offset in the		of Liabilities		Instruments		Collateral		Amount
			Recognized		Statement		Presented in				Received
			Liabilities		of Financial		the Statement
					Position		of Financial
							Position
		(in thousands)
	31-Mar-14		$	36,894	$	—	$	36,894	$	—	$	36,894	$	—
	31-Dec-13		$	65,101	$	—	$	65,101	$	—	$	65,101	$	—

Fair_Value_Tables

Fair Value (Tables)	3 Months Ended
	Mar. 31, 2014
Fair Value [Abstract]	'
Fair value of assets and liabilities measured on a recurring basis	'
	Valuation of our financial instruments by pricing observability levels as of March 31, 2014 and December 31, 2013 was as follows (in thousands):
			Level 1				Level 2				Level 3		Total
	March 31, 2014:
	Money markets		$	124,619			$	—			$	—	$	124,619
	U.S. Treasury Bills			—				884,756				—		884,756
	Available-for-sale
	Equity securities			5,279				—				—		5,279
	Fixed income securities			262				—				—		262
	Trading
	Equity securities			329,799				1,411				—		331,210
	Fixed income securities			195,304				2,747				—		198,051
	Long-exchange traded options			18,826				—				—		18,826
	Derivatives			144				3,508				—		3,652
	Private equity			11,264				5,670				50,744		67,678
	Total assets measured at fair value		$	685,497			$	898,092			$	50,744	$	1,634,333
	Securities sold not yet purchased
	Short equities – corporate		$	119,359			$	—			$	—	$	119,359
	Short exchange-traded options			10,902				—				—		10,902
	Derivatives			2,348				4,666				—		7,014
	Total liabilities measured at fair value		$	132,609			$	4,666			$	—	$	137,275
	December 31, 2013:
	Money markets		$	153,630			$	—			$	—	$	153,630
	U.S. Treasury Bills			—				964,953				—		964,953
	Available-for-sale
	Equity securities			4,794				—				—		4,794
	Fixed income securities			64				—				—		64
	Trading
	Equity securities			312,931				1,235				—		314,166
	Fixed income securities			194,085				4,253				—		198,338
	Long exchange-traded options			22,621				—				—		22,621
	Derivatives			290				2,995				—		3,285
	Private equity			19,836				8,934				52,081		80,851
	Total assets measured at fair value		$	708,251			$	982,370			$	52,081	$	1,742,702
	Securities sold not yet purchased
	Short equities – corporate		$	46,978			$	—			$	—	$	46,978
	Short exchange-traded options			25,005				—				—		25,005
	Derivatives			2,542				3,769				—		6,311
	Total liabilities measured at fair value		$	74,525			$	3,769			$	—	$	78,294
Fair value measurement Level 3 reconciliation	'
	The change in carrying value associated with Level 3 financial instruments carried at fair value is as follows:
			Three Months Ended March 31,
			2014				2013
			(in thousands)
	Balance as of beginning of period		$	52,081			$	76,953
	Transfer out			—				—
	Purchases			501				10
	Sales			(1,121	)			—
	Realized gains (losses), net			1,121				—
	Unrealized gains (losses), net			(1,838	)			(2,110	)
	Balance as of end of period		$	50,744			$	74,853
Information about Level 3 fair value measurements	'
	Quantitative information about Level 3 fair value measurements as of March 31, 2014 and December 31, 2013 is as follows:
		Fair Value as				Valuation Technique		Unobservable Input			Range
		of March 31,
		2014
		(in thousands)
	Private Equity:
	Technology, Media and    Telecommunications		$	15,457		Market comparable companies		Revenue multiple			2.0 – 2.5
								Discount rate			18	%
								Discount years			1.75
	Healthcare and Cleantech		$	2,539		Market comparable companies		Revenue multiple(1)			0.9 – 16.8
								R&D multiple(1)			0.3 – 10.0
								Discount for lack of marketability and risk factors			50	%
		-1	The median for the Healthcare and Cleantech revenue multiple is 7.2; the median R&D multiple is 5.3.
			Fair Value as			Valuation Technique		Unobservable Input		Range
			of December 31,
			2013
			(in thousands)
	Private Equity:
	Technology, Media and    Telecommunications		$	13,956		Market comparable companies		Revenue multiple			2.5 – 3.5
								Discount rate			18	%
								Discount years			1
			$	2,892		Market comparable companies		Revenue multiple(2)			1.2 – 49.0
	Healthcare and Cleantech
								R&D multiple(2)			1.1 – 17.1
								Discount for lack of marketability and risk factors			50-60	%
		-2	The median for the Healthcare and Cleantech revenue multiple is 12.5; the median R&D multiple is 11.0.

Units_Outstanding_Tables

Units Outstanding (Tables)	3 Months Ended
	Mar. 31, 2014
Units Outstanding [Abstract]	'
Changes in units outstanding	'
	Changes in limited partnership units outstanding during the three-month period ended March 31, 2014 were as follows:
	Outstanding as of December 31, 2013	268,373,419
	Options exercised	273,084
	Units issued	8,337
	Units retired	(81,438	)
	Outstanding as of  March 31, 2014	268,573,402

Changes_in_Capital_Tables

Changes in Capital (Tables)	3 Months Ended
	Mar. 31, 2014
Changes in Capital [Abstract]	'
Changes in Capital	'
		Changes in capital during the three-month period ended March 31, 2014 are as follows:
			Partners’ Capital			Non-			Total Capital
			Attributable to			Controlling
			AllianceBernstein			Interests In
			Unitholders			Consolidated
						Entities
			(in thousands)
	Balance as of  December 31, 2013		$	4,027,486		$	42,240		$	4,069,726
	Comprehensive income:
	Net income			116,725			1,813			118,538
	Other comprehensive income, net of tax:
	Unrealized gains on investments			289			—			289
	Foreign currency translation adjustments			2,108			41			2,149
	Changes in employee benefit related items			(833	)		—			(833	)
	Comprehensive income			118,289			1,854			120,143
	Distributions to General Partner and unitholders			(178,994	)		—			(178,994	)
	Capital contributions from affiliates			6,209			—			6,209
	Purchases of AllianceBernstein Units			(229	)		—			(229	)
	Compensation-related transactions			7,398			—			7,398
	Balance as of March 31, 2014		$	3,980,159		$	44,094		$	4,024,253
	Changes in capital during the three-month period ended March 31, 2013 are as follows:
			Partners’ Capital Attributable to AllianceBernstein Unitholders			Non-Controlling Interests In Consolidated Entities			Total Capital
			(in thousands)
	Balance as of  December 31, 2012		$	3,759,766		$	43,502		$	3,803,268
	Comprehensive income:
	Net income (loss)			114,516			(1,485	)		113,031
	Other comprehensive income, net of tax:
	Unrealized gains on investments			359			—			359
	Foreign currency translation adjustments			(10,330	)		10			(10,320	)
	Changes in employee benefit related items			190			—			190
	Comprehensive income			104,735			(1,475	)		103,260
	Distributions to General Partner and unitholders			(106,182	)		—			(106,182	)
	Capital contributions from affiliates			750			—			750
	Purchases of AllianceBernstein Units			(7	)		—			(7	)
	Compensation-related transactions			127,562			—			127,562
	Balance as of March 31, 2013		$	3,886,624		$	42,027		$	3,928,651

Business_Description_Organizat2

Business Description, Organization and Basis of Presentation (Details) (USD $)	3 Months Ended
In Millions, except Share data, unless otherwise specified	Mar. 31, 2014
Ownership structure of AllianceBernstein expressed as a percentage of general and limited partnership interests [Abstract]	'
AXA and its subsidiaries ownership interest in holding company (in hundredths)	1.50%
Limited partners or members ownership interest in company (in hundredths)	100.00%
General partnership information [Abstract]	'
General Partnership number of general partnership units owned in Holding Company (in units)	100,000
General partnership interest in Company (in hundredths)	1.00%
AXA and its subsidiaries economic interest in Company (in hundredths)	63.60%
Threshold amount for including institutions in private clients	$25
AXA And Its Subsidiaries [Member]	'
Ownership structure of AllianceBernstein expressed as a percentage of general and limited partnership interests [Abstract]	'
Limited partners or members ownership interest in company (in hundredths)	63.10%
Holding [Member]	'
Ownership structure of AllianceBernstein expressed as a percentage of general and limited partnership interests [Abstract]	'
Limited partners or members ownership interest in company (in hundredths)	35.50%
Unaffiliated Holders [Member]	'
Ownership structure of AllianceBernstein expressed as a percentage of general and limited partnership interests [Abstract]	'
Limited partners or members ownership interest in company (in hundredths)	1.40%

Longterm_Incentive_Compensatio1

Long-term Incentive Compensation Plans (Details) (USD $)	1 Months Ended		3 Months Ended
	Jul. 01, 2013	Jan. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
Long-term Incentive Compensation Plans [Abstract]	'	'	'	'
Maximum percentage of award an employee can elect to allocate to deferred cash (in hundredths)	'	'	50.00%	'
Maximum amount of deferred cash	'	'	$250,000	'
Maximum amount of deferred cash for foreign employee	'	'	100,000	'
Maximum percentage of award foreign employee can elect to allocate to deferred cash	'	'	100.00%	'
Number of business days used in calculation	'	'	'5 days	'
Long-term incentive awards vesting period	'	'	'4 years	'
Options exercisable period	'	'	'3 years	'
Restricted Holding Units awarded to employees (in units)	'	6,500,000	200,000	6,600,000
Holding Units purchased in periods (in units)	'	'	200,000	1,000,000
Dollar amount paid for Holding Units acquired	'	'	3,700,000	19,600,000
Open-market purchases of Holding Units (in units)	'	'	'	800,000
Dollar amount paid for open-market purchases of Holding Units	'	'	'	16,000,000
Decrease in AllianceBernstein's and Holdings units outstanding (in units)	13,100,000	'	-81,438	'
Units issued upon exercise of options (in units)	'	'	273,084	'
Proceeds from stock options exercised	'	'	$4,656,000	$6,642,000

Cash_Distributions_Details

Cash Distributions (Details) (USD $)	3 Months Ended
	Mar. 31, 2014
Cash Distribution [Line Items]	'
General partnership interest in Company (in hundredths)	1.00%
Cash Distribution [Member]	'
Cash Distribution [Line Items]	'
Declaration date	30-Apr-14
General Partner distribution (in dollars per unit)	0.44
Percentage of distribution (in hundredths)	1.00%
Distribution date	22-May-14
Date of record	12-May-14

Real_Estate_Charges_Details

Real Estate Charges (Details) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Sep. 30, 2012	Dec. 31, 2013	Dec. 31, 2010
		sqft		sqft
				Location
Restructuring Cost and Reserve [Line Items]	'	'	'	'
Area of office space to be sub-leased (in square feet)	'	510,000	'	380,000
Portion of office space subleased (in hundredths)	'	70.00%	'	90.00%
Consolidated number of office locations in New York	'	'	'	2
Number of Locations	'	'	'	3
Portion of office space to be subleased in New York (in hundredths)	'	70.00%	'	'
Real estate charges	$1,942,000	'	'	'
Real estate charges relating to acquistion	1,900,000	'	'	'
Real estate charges relating to accelerated amortization of leasehold improvements	1,700,000	'	'	'
Change in estimate related to real estate charge	1,700,000	'	'	'
Real estate liability restructuring reserve [Abstract]	'	'	'	'
Balance as of beginning of period	199,527,000	'	238,784,000	'
(Credit) expense incurred	-1,496,000	'	18,371,000	'
Deferred rent	0	'	326,000	'
Payments made	-12,208,000	'	-62,627,000	'
Interest accretion	1,252,000	'	4,673,000	'
Balance as of end of period	$187,075,000	'	$199,527,000	'

Net_Income_per_Unit_Details

Net Income per Unit (Details) (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Net Income per Unit [Abstract]	'	'
General partnership interest in Company (in hundredths)	1.00%	'
Limited Partners interest in Company (in hundredths)	99.00%	'
Net income per unit, basic and diluted [Abstract]	'	'
Net income (loss) attributable to AllianceBernstein Unitholders	$116,725	$114,516
Weighted average units outstanding - basic (in units)	268,459,000	277,786,000
Dilutive effect of compensatory options to buy Holding Units (in units)	1,077,000	937,000
Weighted average units outstanding - diluted (in units)	269,536,000	278,723,000
Basic net income per AllianceBernstein Unit (in dollars per unit)	$0.43	$0.41
Diluted net income per AllianceBernstein Unit (in dollars per unit)	$0.43	$0.41
Options excluded from diluted net income per unit computation due to their anti-dilutive effect (in units)	2,828,033	3,161,304

Cash_and_Securities_Segregated1

Cash and Securities Segregated Under Federal Regulations and Other Requirements (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Cash and Securities Segregated Under Federal Regulations and Other Requirements [Abstract]	'	'
United States Treasury Bills in special reserve bank custody account for exclusive benefit of brokerage customers of SCB LLC	$900,000,000	$900,000,000
Restricted funds held for benefit of customers by AllianceBernstein Investments, Inc.	$45,400,000	$56,000,000

Investments_Details

Investments (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Summary of Investment Holdings [Line Items]	'	'
Investments owned	$771,295	$779,594
Percentage of seed capital (in hundredths)	10.00%	'
Long-term incentive compensation obligations	97,301	117,579
Consolidated Private Equity Fund [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Investments owned	35,022	45,741
Percentage of seed capital (in hundredths)	10.00%	10.00%
Private Equity [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Investments owned	42,907	45,360
Other Investment [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Investments owned	5,570	4,976
Available-for-Sale Investments [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Investments owned	5,541	4,858
Trading Investments [Member] | Long-term Incentive Compensation-Related [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Investments owned	72,386	88,385
Trading Investments [Member] | United States Treasury Bills [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Investments owned	28,994	38,986
Trading Investments [Member] | Seed Capital [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Investments owned	403,812	316,681
Trading Investments [Member] | Equities and Exchange-Traded Options [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Investments owned	71,889	130,059
Investments in Limited Partnership Hedge Funds [Member] | Long-term Incentive Compensation-Related [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Investments owned	24,915	29,194
Investments in Limited Partnership Hedge Funds [Member] | Seed Capital [Member]	'	'
Summary of Investment Holdings [Line Items]	'	'
Investments owned	$80,259	$75,354

Derivative_Instruments_Details

Derivative Instruments (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Derivative [Line Items]	'	'	'
Net gains (losses) on derivative instruments	($5,521,000)	($7,083,000)	'
Cash collateral payable to trade counterparties	2,700,000	'	1,400,000
Return of cash collateral into brokerage accounts	9,100,000	'	8,900,000
Exchange-Traded Futures [Member]	'	'	'
Derivative [Line Items]	'	'	'
Net gains (losses) on derivative instruments	-498,000	-3,931,000	'
Currency Forwards [Member]	'	'	'
Derivative [Line Items]	'	'	'
Net gains (losses) on derivative instruments	-1,666,000	176,000	'
Interest Rate Swaps [Member]	'	'	'
Derivative [Line Items]	'	'	'
Net gains (losses) on derivative instruments	-793,000	283,000	'
Credit Default Swaps [Member]	'	'	'
Derivative [Line Items]	'	'	'
Net gains (losses) on derivative instruments	-5,000	-112,000	'
Option Swaps [Member]	'	'	'
Derivative [Line Items]	'	'	'
Net gains (losses) on derivative instruments	-35,000	-124,000	'
Total Return Swaps [Member]	'	'	'
Derivative [Line Items]	'	'	'
Net gains (losses) on derivative instruments	-2,524,000	-3,375,000	'
Not Designated as Hedging Instrument [Member]	'	'	'
Derivative [Line Items]	'	'	'
Notional Value	469,648,000	'	383,655,000
Asset Derivatives	3,652,000	'	3,285,000
Liability Derivatives	7,014,000	'	6,311,000
Not Designated as Hedging Instrument [Member] | Exchange-Traded Futures [Member]	'	'	'
Derivative [Line Items]	'	'	'
Notional Value	70,587,000	'	63,107,000
Asset Derivatives	144,000	'	289,000
Liability Derivatives	2,348,000	'	2,542,000
Not Designated as Hedging Instrument [Member] | Currency Forwards [Member]	'	'	'
Derivative [Line Items]	'	'	'
Notional Value	192,570,000	'	111,774,000
Asset Derivatives	566,000	'	576,000
Liability Derivatives	1,678,000	'	927,000
Not Designated as Hedging Instrument [Member] | Interest Rate Swaps [Member]	'	'	'
Derivative [Line Items]	'	'	'
Notional Value	72,452,000	'	81,253,000
Asset Derivatives	1,021,000	'	1,149,000
Liability Derivatives	951,000	'	573,000
Not Designated as Hedging Instrument [Member] | Credit Default Swaps [Member]	'	'	'
Derivative [Line Items]	'	'	'
Notional Value	52,065,000	'	42,270,000
Asset Derivatives	810,000	'	696,000
Liability Derivatives	363,000	'	126,000
Not Designated as Hedging Instrument [Member] | Option Swaps [Member]	'	'	'
Derivative [Line Items]	'	'	'
Notional Value	232,000	'	144,000
Asset Derivatives	188,000	'	87,000
Liability Derivatives	101,000	'	86,000
Not Designated as Hedging Instrument [Member] | Total Return Swaps [Member]	'	'	'
Derivative [Line Items]	'	'	'
Notional Value	81,742,000	'	85,107,000
Asset Derivatives	923,000	'	488,000
Liability Derivatives	$1,573,000	'	$2,057,000

Offsetting_Assets_and_Liabilit2

Offsetting Assets and Liabilities (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Securities Borrowed [Abstract]	'	'
Gross Amounts of Recognized Assets	$140,860	$83,619
Gross Amounts Offset in the Statement of Financial Position	0	0
Net Amounts of Assets Presented in the Statement of Financial Position	140,860	83,619
Financial Instruments	0	0
Cash Collateral Pledged	140,860	83,619
Net Amount	0	0
Securities Loaned [Abstract]	'	'
Gross Amounts of Recognized Liabilities	36,894	65,101
Gross Amounts Offset in the Statement of Financial Position	0	0
Net Amounts of Liabilities Presented in the Statement of Financial Position	36,894	65,101
Financial Instruments	0	0
Cash Collateral Received	36,894	65,101
Net Amount	$0	$0

Fair_Value_Details

Fair Value (Details) (USD $)

3 Months Ended

12 Months Ended

3 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Mar. 31, 2014

Dec. 31, 2013

Private Equity Technology, Media and Telecommunications [Member]

Private Equity Healthcare and Cleantech [Member]

Private Equity Healthcare and Cleantech [Member]

Private Equity Fund [Member]

Consolidated Private Equity Investment Venture Capital Fund [Member]

Fair Value, Measurements, Recurring [Member]

Fair Value, Measurements, Recurring [Member]

Fair Value, Measurements, Recurring [Member]

Fair Value, Measurements, Recurring [Member]

Fair Value, Measurements, Recurring [Member]

Fair Value, Measurements, Recurring [Member]

Fair Value, Measurements, Recurring [Member]

Fair Value, Measurements, Recurring [Member]

Fair Value, Measurements, Recurring [Member]

Fair Value, Measurements, Recurring [Member]

Fair Value, Measurements, Recurring [Member]

Fair Value, Measurements, Recurring [Member]

Fair Value, Measurements, Recurring [Member]

Fair Value, Measurements, Recurring [Member]

Fair Value, Measurements, Recurring [Member]

Fair Value, Measurements, Recurring [Member]

Fair Value, Measurements, Recurring [Member]

Fair Value, Measurements, Recurring [Member]

Fair Value, Measurements, Recurring [Member]

Fair Value, Measurements, Recurring [Member]

Median [Member]

Median [Member]

Private Equity Technology, Media and Telecommunications [Member]

Private Equity Technology, Media and Telecommunications [Member]

Private Equity Technology, Media and Telecommunications [Member]

Private Equity Technology, Media and Telecommunications [Member]

Private Equity Technology, Media and Telecommunications [Member]

Private Equity Technology, Media and Telecommunications [Member]

Private Equity Healthcare and Cleantech [Member]

Private Equity Healthcare and Cleantech [Member]

Private Equity Healthcare and Cleantech [Member]

Private Equity Healthcare and Cleantech [Member]

Private Equity Healthcare and Cleantech [Member]

Private Equity Healthcare and Cleantech [Member]

Level 1 [Member]

Level 1 [Member]

Level 2 [Member]

Level 2 [Member]

Level 3 [Member]

Level 3 [Member]

Minimum [Member]

Minimum [Member]

Maximum [Member]

Maximum [Member]

Minimum [Member]

Minimum [Member]

Maximum [Member]

Maximum [Member]

Assets, Fair Value Disclosure [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Money markets

'

'

'

'

'

'

'

$124,619,000

$153,630,000

'

'

'

'

'

'

'

'

'

'

'

'

$124,619,000

$153,630,000

$0

$0

$0

$0

U.S. Treasury bills

'

'

'

'

'

'

'

884,756,000

964,953,000

'

'

'

'

'

'

'

'

'

'

'

'

0

0

884,756,000

964,953,000

0

0

Available-for-sale [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Equity securities

'

'

'

'

'

'

'

5,279,000

4,794,000

'

'

'

'

'

'

'

'

'

'

'

'

5,279,000

4,794,000

0

0

0

0

Fixed income securities

'

'

'

'

'

'

'

262,000

64,000

'

'

'

'

'

'

'

'

'

'

'

'

262,000

64,000

0

0

0

0

Trading [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Equity securities

'

'

'

'

'

'

'

331,210,000

314,166,000

'

'

'

'

'

'

'

'

'

'

'

'

329,799,000

312,931,000

1,411,000

1,235,000

0

0

Fixed income securities

'

'

'

'

'

'

'

198,051,000

198,338,000

'

'

'

'

'

'

'

'

'

'

'

'

195,304,000

194,085,000

2,747,000

4,253,000

0

0

Long exchange-traded options

'

'

'

'

'

'

'

18,826,000

22,621,000

'

'

'

'

'

'

'

'

'

'

'

'

18,826,000

22,621,000

0

0

0

0

Derivatives

'

'

'

'

'

'

'

3,652,000

3,285,000

'

'

'

'

'

'

'

'

'

'

'

'

144,000

290,000

3,508,000

2,995,000

0

0

Private equity

'

'

'

'

'

'

'

67,678,000

80,851,000

'

'

'

'

'

'

'

'

'

'

'

'

11,264,000

19,836,000

5,670,000

8,934,000

50,744,000

52,081,000

Total assets measured at fair value

'

'

'

'

'

'

'

1,634,333,000

1,742,702,000

'

'

'

'

'

'

'

'

'

'

'

'

685,497,000

708,251,000

898,092,000

982,370,000

50,744,000

52,081,000

Securities sold not yet purchased [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Short equities - corporate

'

'

'

'

'

'

'

119,359,000

46,978,000

'

'

'

'

'

'

'

'

'

'

'

'

119,359,000

46,978,000

0

0

0

0

Short exchange-traded options

'

'

'

'

'

'

'

10,902,000

25,005,000

'

'

'

'

'

'

'

'

'

'

'

'

10,902,000

25,005,000

0

0

0

0

Derivatives

'

'

'

'

'

'

'

7,014,000

6,311,000

'

'

'

'

'

'

'

'

'

'

'

'

2,348,000

2,542,000

4,666,000

3,769,000

0

0

Total liabilities measured at fair value

'

'

'

'

'

'

'

137,275,000

78,294,000

'

'

'

'

'

'

'

'

'

'

'

'

132,609,000

74,525,000

4,666,000

3,769,000

0

0

Fair value measurement Level 3 reconciliation [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Balance as of beginning of period

52,081,000

76,953,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Transfers (out) in, net

0

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Purchases

501,000

10,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Sales

-1,121,000

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Realized gains (losses), net

1,121,000

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Unrealized gains (losses), net

-1,838,000

-2,110,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Balance as of end of period

50,744,000

74,853,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of consolidated venture capital fund the Company owned (in hundredths)

10.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of consolidated venture capital fund non-controlling interests owned (in hundredths)

90.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Quantitative information about Level 3 fair value measurements [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair value

'

'

'

'

'

'

'

'

'

15,457,000

13,956,000

'

'

'

'

2,539,000

2,892,000

'

'

'

'

'

'

'

'

'

'

Valuation technique

'

'

'

'

'

'

'

'

'

'Market comparable companies

'

'

'

'

'

'Market comparable companies

'

'

'

'

'

'

'

'

'

'

'

Revenue multiple

'

'

'

7.2

12.5

'

'

'

'

'

'

2

2.5

2.5

3.5

'

'

0.9

[1]

1.2

[2]

16.8

[1]

49

[2]

'

'

'

'

'

'

Discount rate (in hundredths)

'

'

'

'

'

'

'

'

'

18.00%

18.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Discount years

'

'

'

'

'

'

'

'

'

'1 year 9 months

'1 year

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

R & D Multiple

'

'

'

5.3

11

'

'

'

'

'

'

'

'

'

'

'

'

0.3

[1]

1.1

[2]

10

[1]

17.1

[2]

'

'

'

'

'

'

Discount for lack of marketability and risk factors (in hundredths)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

50.00%

'

'

50.00%

'

60.00%

'

'

'

'

'

'

Description of investment

'

'

'communications, consumer, digital media, healthcare and information technology markets

'

'

'energy sector

'clean energy, resource and energy efficiency and other sustainable industries

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Private equity investment at fair value

'

'

27,200,000

'

'

5,400,000

100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Unfunded commitments to investments

'

'

10,100,000

'

'

2,200,000

200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Transfers out of Level 2

$3,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

[1]

The median for the Healthcare and Cleantech revenue multiple is 7.2; the median R&D multiple is 5.3.

[2]

The median for the Healthcare and Cleantech revenue multiple is 12.5; the median R&D multiple is 11.0.

Commitments_and_Contingencies_

Commitments and Contingencies (Details)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2012	Mar. 31, 2012	Mar. 31, 2012	Mar. 31, 2012
	USD ($)	GBP (£)	Alleged Damages - Minimum [Member]	Alleged Damages - Maximum [Member]
			USD ($)	USD ($)
Loss Contingencies [Line Items]	'	'	'	'
Portfolio amount of client seeking damages (in pounds)	'	£ 500	'	'
Damages sought	'	'	177	234
Realized losses in the portfolio	$125	'	'	'

Units_Outstanding_Details

Units Outstanding (Details)	1 Months Ended	3 Months Ended
	Jul. 01, 2013	Mar. 31, 2014
Limited Partners' Capital Account [Line Items]	'	'
Outstanding, Beginning of Period (in units)	'	268,373,419
Options exercised (in units)	'	273,084
Units issued (in units)	'	8,337
Units retired (in units)	13,100,000	-81,438
Outstanding, End of Period (in units)	'	268,573,402
AllianceBernstein Units [Member]	'	'
Limited Partners' Capital Account [Line Items]	'	'
Units retired (in units)	'	9,505

Debt_Details

Debt (Details) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Short-term Debt [Line Items]	'	'
Short-term debt outstanding	$373,144,000	$268,398,000
Commercial Paper [Member]	'	'
Short-term Debt [Line Items]	'	'
Short-term debt outstanding	373,144,000	268,398,000
Weighted average interest rates on short-term debt outstanding (in hundredths)	0.20%	0.30%
Average daily borrowings	$436,700,000	$282,000,000
Weighted average interest rates on average daily borrowings (in hundredths)	0.20%	0.30%

Changes_in_Capital_Details

Changes in Capital (Details) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Changes in capital [Roll Forward]	'	'
Beginning balance	$4,069,726	'
Beginning balance	4,027,486	'
Beginning balance	42,240	'
Comprehensive income [Abstract]	'	'
Net income (loss)	118,538	113,031
Other comprehensive income, net of tax [Abstract]	'	'
Unrealized gains on investments	289	359
Changes in employee benefit related items	-833	190
Distributions to General Partner and unitholders	-178,994	-106,182
Purchase of AllianceBernstein Units	-3,700	-19,600
Ending balance	3,980,159	'
Ending balance	44,094	'
Ending balance	4,024,253	'
Partners Capital Attributable to AllianceBernstein Unitholders [Member]	'	'
Changes in capital [Roll Forward]	'	'
Beginning balance	4,027,486	3,759,766
Comprehensive income [Abstract]	'	'
Net income (loss)	116,725	114,516
Other comprehensive income, net of tax [Abstract]	'	'
Unrealized gains on investments	289	359
Foreign currency translation adjustments	2,108	-10,330
Changes in employee benefit related items	-833	190
Comprehensive income	118,289	104,735
Distributions to General Partner and unitholders	-178,994	-106,182
Capital contributions from affiliates	6,209	750
Purchase of AllianceBernstein Units	-229	-7
Compensation-related transactions	7,398	127,562
Ending balance	3,980,159	3,886,624
Non-Controlling Interests in Consolidated Entities [Member]	'	'
Changes in capital [Roll Forward]	'	'
Beginning balance	42,240	43,502
Comprehensive income [Abstract]	'	'
Net income (loss)	1,813	-1,485
Other comprehensive income, net of tax [Abstract]	'	'
Unrealized gains on investments	0	0
Foreign currency translation adjustments	41	10
Changes in employee benefit related items	0	0
Comprehensive income	1,854	-1,475
Distributions to General Partner and unitholders	0	0
Capital contributions from affiliates	0	0
Purchase of AllianceBernstein Units	0	0
Compensation-related transactions	0	0
Ending balance	44,094	42,027
Total Capital [Member]	'	'
Changes in capital [Roll Forward]	'	'
Beginning balance	4,069,726	3,803,268
Comprehensive income [Abstract]	'	'
Net income (loss)	118,538	113,031
Other comprehensive income, net of tax [Abstract]	'	'
Unrealized gains on investments	289	359
Foreign currency translation adjustments	2,149	-10,320
Changes in employee benefit related items	-833	190
Comprehensive income	120,143	103,260
Distributions to General Partner and unitholders	-178,994	-106,182
Capital contributions from affiliates	6,209	750
Purchase of AllianceBernstein Units	-229	-7
Compensation-related transactions	7,398	127,562
Ending balance	$4,024,253	$3,928,651

Acquisitions_Details

Acquisitions (Details) (CPH Capital Fondsmaeglerselskab A/S [Member], USD $)	Jan. 20, 2014
In Billions, unless otherwise specified
CPH Capital Fondsmaeglerselskab A/S [Member]	'
Business Acquisition [Line Items]	'
Assets under management	$3