AllianceBernstein Holding (AB) 10-K 13 Feb 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Billions	12 Months Ended
	Dec. 31, 2018	Jun. 30, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	ALLIANCEBERNSTEIN HOLDING L.P.
Entity Central Index Key	825,313
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	Large Accelerated Filer
Entity Public Float		$ 2.6
Entity Common Stock, Shares Outstanding	96,658,278
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2018
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Small Business	false

Statements of Financial Conditi

Statements of Financial Condition - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
ASSETS
Investment in AB	$ 1,490,701	$ 1,544,704
Total assets	1,490,701	1,544,704
Liabilities:
Other liabilities	644	1,154
Total liabilities	644	1,154
Commitments and contingencies (See Note 7)
Partners’ capital:
General Partner: 100,000 general partnership units issued and outstanding	1,385	1,411
Limited partners: 96,558,278 and 96,361,989 limited partnership units issued and outstanding	1,555,892	1,590,776
AB Holding Units held by AB to fund long-term incentive compensation plans	(27,759)	(15,174)
Accumulated other comprehensive loss	(39,461)	(33,463)
Total partners’ capital	1,490,057	1,543,550
Total liabilities and partners’ capital	$ 1,490,701	$ 1,544,704

Statements of Financial Condi_2

Statements of Financial Condition (Parenthetical) - shares	Dec. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
General partner: units issued (in units)	100,000	100,000
General Partner: units outstanding (in units)	100,000	100,000
Limited partners: units issued (in units)	96,558,278	96,361,989
Limited partners: units outstanding (in units)	96,558,278	96,361,989

Statements of Income

Statements of Income - USD ($) $ in Thousands	3 Months Ended																12 Months Ended
	Dec. 31, 2018		Sep. 30, 2018		Jun. 30, 2018		Mar. 31, 2018		Dec. 31, 2017		Sep. 30, 2017		Jun. 30, 2017		Mar. 31, 2017		Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Statement [Abstract]
Equity in net income attributable to AB Unitholders	$ 66,759		$ 72,802		$ 65,388		$ 65,698		$ 85,725		$ 49,055		$ 47,947		$ 49,666		$ 270,647	$ 232,393	$ 239,389
Income taxes																	28,250	24,971	22,803
Net income	$ 59,880		$ 65,900		$ 58,457		$ 58,160		$ 78,593		$ 43,178		$ 41,741		$ 43,910		$ 242,397	$ 207,422	$ 216,586
Net income per unit:
Basic (in dollars per share)	$ 0.63	[1]	$ 0.68	[1]	$ 0.59	[1]	$ 0.60	[1]	$ 0.84	[1]	$ 0.46	[1]	$ 0.43	[1]	$ 0.46	[1]	$ 2.50	$ 2.19	$ 2.24
Diluted (in dollars per share)	$ 0.63	[1]	$ 0.68	[1]	$ 0.59	[1]	$ 0.60	[1]	$ 0.84	[1]	$ 0.46	[1]	$ 0.43	[1]	$ 0.46	[1]	$ 2.50	$ 2.19	$ 2.23
[1]	Basic and diluted net income per unit are computed independently for each of the periods presented. Accordingly, the sum of the quarterly net income per unit amounts may not agree to the total for the year.

Statements of Comprehensive Inc

Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statement of Comprehensive Income [Abstract]
Net income	$ 242,397	$ 207,422	$ 216,586
Other comprehensive income (loss):
Foreign currency translation adjustments, before reclassification and tax	(6,884)	9,671	(6,697)
Less: reclassification adjustment for (losses) included in net income upon liquidation	(36)	0	(2)
Foreign currency translation adjustments, before tax	(6,848)	9,671	(6,695)
Income tax benefit	217	3	56
Foreign currency translation adjustments, net of tax	(6,631)	9,674	(6,639)
Unrealized gains on investments:
Unrealized gains arising during period	0	2	4
Less: reclassification adjustments for losses included in net income	0	0	(2)
Changes in unrealized gains on investments	0	2	6
Income tax benefit	0	2	0
Unrealized gains on investments, net of tax	0	4	6
Changes in employee benefit related items:
Amortization of prior service cost	8	9	40
Recognized actuarial gain (loss)	541	(1,115)	(737)
Changes in employee benefit related items	549	(1,106)	(697)
Income tax expense	(49)	(10)	(12)
Employee benefit related items, net of tax	500	(1,116)	(709)
Other	133	0	0
Other comprehensive (loss) income	(5,998)	8,562	(7,342)
Comprehensive income	$ 236,399	$ 215,984	$ 209,244

Statements of Changes in Partne

Statements of Changes in Partners' Capital - USD ($) $ in Thousands	Total	AB Holding Units held by AB to fund long-term incentive compensation plans	Accumulated Other Comprehensive Income (Loss)	General Partner’s Capital	Limited Partners’ Capital
Balance, beginning of year at Dec. 31, 2015		$ (10,669)	$ (34,683)	$ 1,357	$ 1,619,841
Increase (Decrease) in Stockholders' Equity
Net income	$ 216,586			223	216,363
Cash distributions to Unitholders				(175)	(169,556)
Retirement of AB Holding Units	(184,336)				(184,336)
Issuance of AB Holding Units to fund long-term incentive compensation plan awards	103,820				103,820
Exercise of compensatory options to buy AB Holding Units					6,108
Other			0		0
AB Holding Units held by AB to fund long-term incentive compensation plans		(1,062)
Unrealized gain on investments, net of tax	6		6
Foreign currency translation adjustment, net of tax			(6,639)
Changes in employee benefit related items, net of tax			(709)
Balance, end of year at Dec. 31, 2016	1,539,889	(11,731)	(42,025)	1,405	1,592,240
Increase (Decrease) in Stockholders' Equity
Net income	207,422			219	207,203
Cash distributions to Unitholders				(213)	(202,175)
Retirement of AB Holding Units	(162,206)				(162,206)
Issuance of AB Holding Units to fund long-term incentive compensation plan awards	135,604				135,604
Exercise of compensatory options to buy AB Holding Units					20,110
Other			0		0
AB Holding Units held by AB to fund long-term incentive compensation plans	(3,443)	(3,443)
Unrealized gain on investments, net of tax	4		4
Foreign currency translation adjustment, net of tax			9,674
Changes in employee benefit related items, net of tax			(1,116)
Balance, end of year at Dec. 31, 2017	1,543,550	(15,174)	(33,463)	1,411	1,590,776
Increase (Decrease) in Stockholders' Equity
Net income	242,397			250	242,147
Cash distributions to Unitholders				(288)	(280,434)
Retirement of AB Holding Units	(194,544)				(194,544)
Issuance of AB Holding Units to fund long-term incentive compensation plan awards	168,955				168,955
Exercise of compensatory options to buy AB Holding Units					16,589
Other			133		(133)
AB Holding Units held by AB to fund long-term incentive compensation plans	(12,585)	(12,585)
Unrealized gain on investments, net of tax	0		0
Foreign currency translation adjustment, net of tax			(6,631)
Changes in employee benefit related items, net of tax			500
Balance, end of year at Dec. 31, 2018	$ 1,490,057	$ (27,759)	$ (39,461)	$ 1,385	$ 1,555,892

Statements of Cash Flows

Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities:
Net income	$ 242,397	$ 207,422	$ 216,586
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in net income attributable to AB Unitholders	(270,647)	(232,393)	(239,389)
Cash distributions received from AB	308,042	226,846	191,989
Changes in assets and liabilities:
(Decrease) increase in other liabilities	(510)	535	345
Net cash provided by operating activities	279,282	202,410	169,531
Cash flows from investing activities:
Investments in AB with proceeds from exercises of compensatory options to buy AB Holding Units	(16,589)	(20,110)	(6,108)
Net cash used in investing activities	(16,589)	(20,110)	(6,108)
Cash flows from financing activities:
Cash distributions to Unitholders	(280,722)	(202,388)	(169,731)
Capital contributions from (to) AB	1,440	(22)	200
Proceeds from exercise of compensatory options to buy AB Holding Units	16,589	20,110	6,108
Net cash used in financing activities	(262,693)	(182,300)	(163,423)
Change in cash and cash equivalents	0	0	0
Cash and cash equivalents as of beginning of the year	0	0	0
Cash and cash equivalents as of end of the year	0	0	0
Cash paid:
Income taxes	28,766	24,436	22,456
Non-cash investing activities:
Issuance of AB Holding Units to fund long-term incentive compensation plan awards	168,955	135,604	103,820
Retirement of AB Holding Units	$ (194,544)	$ (162,206)	$ (184,336)

Business Description and Organi

Business Description and Organization	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business Description and Organization	Business Description and Organization AB Holding’s principal source of income and cash flow is attributable to its investment in AB limited partnership interests. AB provides research, diversified investment management and related services globally to a broad range of clients. Its principal services include: • Institutional Services—servicing its institutional clients, including private and public pension plans, foundations and endowments, insurance companies, central banks and governments worldwide, and affiliates such as AXA S.A. (" AXA "), AXA Equitable Holdings, Inc. (" EQH ") and their respective 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 its retail clients, primarily by means of retail mutual funds sponsored by AB 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 Wealth Management Services—servicing its private clients, including high-net-worth individuals and families, trusts and estates, charitable foundations, partnerships, private and family corporations, and other entities, 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. AB also provides distribution, shareholder servicing, transfer agency services and administrative services to the mutual funds it sponsors. AB’s high-quality, in-depth research is the foundation of its business. AB’s research disciplines include economic, fundamental equity, fixed income and quantitative research. In addition, AB has experts focused on multi-asset strategies, wealth management and alternative investments. AB provides a broad range of investment services with expertise in: • Actively-managed equity strategies, with global and regional portfolios across capitalization ranges, concentration ranges and investment strategies, including value, growth and core equities; • 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 lending); and • Multi-asset solutions and services, including dynamic asset allocation, customized target-date funds and target-risk funds. AB’s services span 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 During the second quarter of 2018, EQH, the holding company for a diversified financial services organization, conducted an initial public offering. AXA, a French holding company for AXA Group, a worldwide leader in life, property and casualty and health insurance and asset management, owns 59.2% of the outstanding common stock of EQH as of December 31, 2018 . AXA has announced its intention to sell its entire remaining interest in EQH over time, subject to market conditions and other factors. AXA is under no obligation to do so and retains the sole discretion to determine the timing of any future sales of shares of EQH common stock. As of December 31, 2018 , EQH owns approximately 4.2% of the issued and outstanding units representing assignments of beneficial ownership of limited partnership interests in AB Holding (“ AB Holding Units ”). AllianceBernstein Corporation (an indirect wholly-owned subsidiary of EQH, “ General Partner ”) is the general partner of both AB Holding and AB. AllianceBernstein Corporation owns 100,000 general partnership units in AB Holding and a 1% general partnership interest in AB. As of December 31, 2018 , the ownership structure of AB, expressed as a percentage of general and limited partnership interests, is as follows: EQH and its subsidiaries 63.6 % AB Holding 35.6 Unaffiliated holders 0.8 100.0 % Including both the general partnership and limited partnership interests in AB Holding and AB, EQH and its subsidiaries have an approximate 65.2% economic interest in AB as of December 31, 2018 .

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Basis of Presentation The financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America. The preparation of the 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 financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. AB Holding’s financial statements and notes should be read in conjunction with the consolidated financial statements and notes of AB, which are included in this Form 10-K. Investment in AB AB Holding records its investment in AB using the equity method of accounting. AB Holding’s investment is increased to reflect its proportionate share of income of AB and decreased to reflect its proportionate share of losses of AB and cash distributions made by AB to its Unitholders. In addition, AB Holding's investment is adjusted to reflect its proportionate share of certain capital transactions of AB. AB's ASC 606 Implementation In May 2014, the Financial Accounting Standards Board (“ FASB ”) issued Accounting Standards Codification (“ ASC ”) 606, Revenue from Contracts with Customers, which outlines a single comprehensive revenue recognition model for all contracts with customers and supersedes most of the existing revenue recognition requirements. This standard had no impact on AB Holding’s statement of income. AB adopted this new standard on January 1, 2018 on a modified retrospective basis for contracts that were not completed as of the date of adoption. On January 1, 2018, AB recorded a cumulative effect adjustment, net of tax, of a $35.0 million increase to partners’ capital in its condensed consolidated statement of financial condition. Accordingly, AB Holding, as a result of its 35.5% ownership interest in AB as of January 1, 2018, recorded a cumulative effect adjustment, net of tax, of $12.5 million to partners’ capital in its condensed statement of financial condition. Cash Distributions AB Holding is required to distribute all of its Available Cash Flow, as defined in the Amended and Restated Agreement of Limited Partnership of AB Holding (“ AB Holding Partnership Agreement ”), to its Unitholders pro rata in accordance with their percentage interests in AB Holding. Available Cash Flow is defined as the cash distributions AB Holding receives from AB minus such amounts as the General Partner determines, in its sole discretion, should be retained by AB Holding for use in its business (such as the payment of taxes) or plus such amounts as the General Partner determines, in its sole discretion, should be released from previously retained cash flow. On February 13, 2019 , the General Partner declared a distribution of $0.64 per unit, representing a distribution of Available Cash Flow for the three months ended December 31, 2018 . Each general partnership unit in AB Holding is entitled to receive distributions equal to those received by each AB Holding Unit. The distribution is payable on March 7, 2019 to holders of record at the close of business on February 25, 2019 . Total cash distributions per Unit paid to Unitholders during 2018 , 2017 and 2016 were $2.88 , $2.13 and $1.75 , respectively. Long-term Incentive Compensation Plans AB maintains several unfunded, non-qualified long-term incentive compensation plans, under which the company grants awards of restricted AB Holding Units to its employees and members of the Board of Directors, who are not employed by AB or by any of AB’s affiliates (“ Eligible Directors ”). AB funds its restricted AB Holding Unit awards either by purchasing AB Holding Units on the open market or purchasing newly-issued AB Holding Units from AB Holding, and then keeping all of these AB Holding Units in a consolidated rabbi trust until delivering them or retiring them. In accordance with the AB Holding Partnership Agreement, when AB purchases newly-issued AB Holding Units from AB Holding, AB Holding is required to use the proceeds it receives from AB to purchase the equivalent number of newly-issued AB Units, thus increasing its percentage ownership interest in AB. AB 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 AB. During each of 2018 and 2017 , AB purchased 9.3 million AB Holding Units for $268.0 million and $220.2 million , respectively (on a trade date basis). These amounts reflect open-market purchases of 6.5 million and 5.2 million AB Holding Units for $183.2 million and $117.1 million , respectively, with the remainder relating to purchases of AB Holding Units from employees to allow them to fulfill statutory tax withholding requirements at the time of delivery of long-term incentive compensation awards. Each quarter, AB considers whether to implement a plan to repurchase AB Holding Units pursuant to Rules 10b5-1 and 10b-18 under the Securities Exchange Act of 1934, as amended (“ Exchange Act ”). A plan of this type 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 selected by AB has the authority under the terms and limitations specified in the plan to repurchase AB Holding Units on AB’s behalf in accordance with the terms of the plan. Repurchases are subject to regulations promulgated by the U.S. Securities and Exchange Commission (“ SEC ”) as well as certain price, market volume and timing constraints specified in the plan. The plan adopted during the fourth quarter of 2018 expired at the close of business on February 12, 2019. AB may adopt additional plans in the future to engage in open-market purchases of AB Holding Units to help fund anticipated obligations under its incentive compensation award program and for other corporate purposes. During 2018 , AB granted to employees and Eligible Directors 8.7 million restricted AB Holding Units (including 6.2 million granted in December for 2018 year-end awards). During 2017 , AB granted to employees and Eligible Directors 8.6 million restricted AB Holding Units (including 6.4 million granted in December for 2017 year-end awards). During 2018 and 2017 , AB Holding issued 0.9 million and 1.2 million AB Holding Units, respectively, upon exercise of options to buy AB Holding Units. AB Holding used the proceeds of $16.6 million and $20.1 million , respectively, received from employees as payment in cash for the exercise price to purchase the equivalent number of newly-issued AB Units.

Net Income Per Unit

Net Income Per Unit	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
Net Income Per Unit	Net Income Per Unit Basic net income per unit is derived by dividing net income by the basic weighted average number of units outstanding for each year. Diluted net income per unit is derived by adjusting net income for the assumed dilutive effect of compensatory options (“ Net income - diluted ”) and dividing by the diluted weighted average number of units outstanding for each year. Years Ended December 31, 2018 2017 2016 (in thousands, except per unit amounts) Net income - basic $ 242,397 $ 207,422 $ 216,586 Additional allocation of equity in net income attributable to AB resulting from assumed dilutive effect of compensatory options 447 680 878 Net income - diluted $ 242,844 $ 208,102 $ 217,464 Weighted average units outstanding - basic 97,041 94,733 96,834 Dilutive effect of compensatory options 251 430 554 Weighted average units outstanding - diluted 97,292 95,163 97,388 Basic net income per unit $ 2.50 $ 2.19 $ 2.24 Diluted net income per unit $ 2.50 $ 2.19 $ 2.23 We excluded 49,784 options in 2018 , 1,970,741 options in 2017 and 2,873,106 options in 2016 , from the diluted net income per unit computation due to their anti-dilutive effect.

Investment in AB

Investment in AB	12 Months Ended
	Dec. 31, 2018
Equity Method Investments and Joint Ventures [Abstract]
Investment in AB	Investment in AB Changes in AB Holding’s investment in AB for the years ended December 31, 2018 and 2017 are as follows: 2018 2017 (in thousands) Investment in AB as of January 1, $ 1,544,704 $ 1,540,508 Equity in net income attributable to AB Unitholders 270,647 232,393 Changes in accumulated other comprehensive (loss) income (5,998 ) 8,562 Cash distributions received from AB (308,042 ) (226,846 ) Additional investments with proceeds from exercises of compensatory options to buy AB Holding Units, net 16,589 20,110 Capital contributions (from) to AB (1,440 ) 22 AB Holding Units retired (194,544 ) (162,206 ) AB Holding Units issued to fund long-term incentive compensation plans 168,955 135,604 Change in AB Holding Units held by AB for long-term incentive compensation plans (12,585 ) (3,443 ) Impact of AB's adoption of revenue recognition standard ASC 606 12,548 — Other (133 ) — Investment in AB as of December 31, $ 1,490,701 $ 1,544,704

Units Outstanding

Units Outstanding	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Units Outstanding	Units Outstanding Changes in AB Holding Units outstanding for the years ended December 31, 2018 and 2017 are as follows: 2018 2017 Outstanding as of January 1, 96,461,989 96,652,190 Options exercised 889,119 1,179,860 Units issued 6,153,320 5,546,695 Units retired (6,846,150 ) (6,916,756 ) Outstanding as of December 31, 96,658,278 96,461,989

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes AB Holding is a “grandfathered” publicly-traded partnership (" PTP ") for federal tax purposes and, accordingly, is not subject to federal or state corporate income taxes. However, AB Holding is subject to the 4.0% New York City unincorporated business tax (“ UBT ”), net of credits for UBT paid by AB, and to a 3.5% federal tax on partnership gross income from the active conduct of a trade or business. AB Holding’s partnership gross income is derived from its interest in AB. The principal reasons for the difference between AB Holding’s effective tax rates and the UBT statutory tax rate of 4.0% are as follows: Years Ended December 31, 2018 2017 2016 (in thousands) UBT statutory rate $ 10,826 4.0 % $ 9,296 4.0 % $ 9,576 4.0 % Federal tax on partnership gross business income 27,674 10.2 24,520 10.5 22,342 9.3 State income taxes 576 0.2 451 0.2 461 0.2 Credit for UBT paid by AB (10,826 ) (4.0 ) (9,296 ) (4.0 ) (9,576 ) (4.0 ) Income tax expense and effective tax rate $ 28,250 10.4 $ 24,971 10.7 $ 22,803 9.5 AB Holding’s federal income tax is computed by multiplying certain AB qualifying revenues (primarily U.S. investment advisory fees and brokerage commissions) by AB Holding’s ownership interest in AB, multiplied by the 3.5% tax rate. AB Holding Units in AB’s consolidated rabbi trust are not considered outstanding for purposes of calculating AB Holding’s ownership interest in AB. Years Ended December 31, % Change 2018 2017 2016 2018-17 2017-16 (in thousands) Net income attributable to AB Unitholders $ 757,588 $ 662,403 $ 673,358 14.4 % (1.6 )% Multiplied by: weighted average equity ownership interest 35.7 % 35.1 % 35.6 % Equity in net income attributable to AB Unitholders $ 270,647 $ 232,393 $ 239,389 16.5 (2.9 ) AB qualifying revenues $ 2,647,254 $ 2,407,212 $ 2,143,858 10.0 12.3 Multiplied by: weighted average equity ownership interest for calculating tax 29.9 % 29.1 % 29.8 % Multiplied by: federal tax 3.5 % 3.5 % 3.5 % Federal income taxes 27,674 24,520 22,342 State income taxes 576 451 461 Total income taxes $ 28,250 $ 24,971 $ 22,803 13.1 9.5 In order to preserve AB Holding’s status as a “grandfathered” PTP for federal income tax purposes, management ensures that AB Holding does not directly or indirectly (through AB) enter into a substantial new line of business. If AB Holding were to lose its status as a “grandfathered” PTP, it would be subject to corporate income tax, which would reduce materially AB Holding’s net income and its quarterly distributions to AB Holding Unitholders. We recognize the effects of a tax position in the financial statements only if, as of the reporting date, it is “more likely than not” to be sustained based on its technical merits and their applicability to the facts and circumstances of the tax position. In making this assessment, we assume that the taxing authority will examine the tax position and have full knowledge of all relevant information. Accordingly, we have no liability for unrecognized tax benefits as of December 31, 2018 and 2017 . A liability for unrecognized tax benefits, if required, would be recorded in income tax expense and affect the company’s effective tax rate. As of December 31, 2018 , AB Holding is no longer subject to U.S. federal, state, local or foreign examinations by tax authorities for years before 2015.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Legal and regulatory matters described below pertain to AB and are included here due to their potential significance to AB Holding’s investment in AB. 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. Such is also the case when the litigation is in its early stages or when the litigation is highly complex or broad in scope. In these cases, we disclose that we are unable to predict the outcome or estimate a possible loss or range of loss. AB may be involved in various matters, including regulatory inquiries, administrative proceedings and litigation, some of which may allege significant damages. It is reasonably possible that AB could incur losses pertaining to these matters, but management cannot currently estimate any such losses. Management, after consultation with legal counsel, currently believes that the outcome of any individual 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, any inquiry, proceeding or litigation has the element of uncertainty; management cannot determine whether further developments relating to any individual matter that is pending or threatened, or all of them combined, will have a material adverse effect on our results of operations, financial condition or liquidity in any future reporting period.

Quarterly Financial Data (Unaud

Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 31, 2018
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Data (Unaudited)	Quarterly Financial Data (Unaudited) Quarters Ended 2018 December 31 September 30 June 30 March 31 (in thousands, except per unit amounts) Equity in net income attributable to AB Unitholders $ 66,759 $ 72,802 $ 65,388 $ 65,698 Net income $ 59,880 $ 65,900 $ 58,457 $ 58,160 Basic net income per unit (1) $ 0.63 $ 0.68 $ 0.59 $ 0.60 Diluted net income per unit (1) $ 0.63 $ 0.68 $ 0.59 $ 0.60 Cash distributions per unit (2)(3) $ 0.64 $ 0.69 $ 0.62 $ 0.73 Quarters Ended 2017 December 31 September 30 June 30 March 31 (in thousands, except per unit amounts) Equity in net income attributable to AB Unitholders $ 85,725 $ 49,055 $ 47,947 $ 49,666 Net income $ 78,593 $ 43,178 $ 41,741 $ 43,910 Basic net income per unit (1) $ 0.84 $ 0.46 $ 0.43 $ 0.46 Diluted net income per unit (1) $ 0.84 $ 0.46 $ 0.43 $ 0.46 Cash distributions per unit (2)(3) $ 0.84 $ 0.51 $ 0.49 $ 0.46 ________________________ (1) Basic and diluted net income per unit are computed independently for each of the periods presented. Accordingly, the sum of the quarterly net income per unit amounts may not agree to the total for the year. (2) Declared and paid during the following quarter. (3) Cash distributions reflect the impact of AB’s non-GAAP adjustments.

Valuation and Qualifying Accoun

Valuation and Qualifying Account - Allowance for Doubtful Accounts	12 Months Ended
	Dec. 31, 2018
AllianceBernstein L.P.
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
Valuation and Qualifying Account - Allowance for Doubtful Accounts	AllianceBernstein L.P. Valuation and Qualifying Account - Allowance for Doubtful Accounts For the Three Years Ending December 31, 2018 , 2017 and 2016 Description Balance at Beginning of Period Credited to Costs and Expenses Deductions Balance at End of Period (in thousands) For the year ended December 31, 2016 $ 552 $ — $ 39 (a) $ 513 For the year ended December 31, 2017 $ 513 $ 150 $ 252 (b) $ 411 For the year ended December 31, 2018 $ 411 $ — 16 (c) $ 395 (a) Includes accounts written-off as uncollectible of $ 39 . (b) Includes accounts written-off as uncollectible of $252 . (c) Includes accounts written-off as uncollectible of $16 .

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America. The preparation of the 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 financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. AB Holding’s financial statements and notes should be read in conjunction with the consolidated financial statements and notes of AB, which are included in this Form 10-K.
Investment in AB	Investment in AB AB Holding records its investment in AB using the equity method of accounting. AB Holding’s investment is increased to reflect its proportionate share of income of AB and decreased to reflect its proportionate share of losses of AB and cash distributions made by AB to its Unitholders. In addition, AB Holding's investment is adjusted to reflect its proportionate share of certain capital transactions of AB.
Cash Distributions	Cash Distributions AB Holding is required to distribute all of its Available Cash Flow, as defined in the Amended and Restated Agreement of Limited Partnership of AB Holding (“ AB Holding Partnership Agreement ”), to its Unitholders pro rata in accordance with their percentage interests in AB Holding. Available Cash Flow is defined as the cash distributions AB Holding receives from AB minus such amounts as the General Partner determines, in its sole discretion, should be retained by AB Holding for use in its business (such as the payment of taxes) or plus such amounts as the General Partner determines, in its sole discretion, should be released from previously retained cash flow.
Long-term Incentive Compensation Plans	Long-term Incentive Compensation Plans AB maintains several unfunded, non-qualified long-term incentive compensation plans, under which the company grants awards of restricted AB Holding Units to its employees and members of the Board of Directors, who are not employed by AB or by any of AB’s affiliates (“ Eligible Directors ”). AB funds its restricted AB Holding Unit awards either by purchasing AB Holding Units on the open market or purchasing newly-issued AB Holding Units from AB Holding, and then keeping all of these AB Holding Units in a consolidated rabbi trust until delivering them or retiring them. In accordance with the AB Holding Partnership Agreement, when AB purchases newly-issued AB Holding Units from AB Holding, AB Holding is required to use the proceeds it receives from AB to purchase the equivalent number of newly-issued AB Units, thus increasing its percentage ownership interest in AB. AB 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 AB.

Business Description and Orga_2

Business Description and Organization (Tables)	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Ownership Interest by Limited Partners	As of December 31, 2018 , the ownership structure of AB, expressed as a percentage of general and limited partnership interests, is as follows: EQH and its subsidiaries 63.6 % AB Holding 35.6 Unaffiliated holders 0.8 100.0 %

Net Income Per Unit (Tables)

Net Income Per Unit (Tables)	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
Net Income Per Unit	Basic net income per unit is derived by dividing net income by the basic weighted average number of units outstanding for each year. Diluted net income per unit is derived by adjusting net income for the assumed dilutive effect of compensatory options (“ Net income - diluted ”) and dividing by the diluted weighted average number of units outstanding for each year. Years Ended December 31, 2018 2017 2016 (in thousands, except per unit amounts) Net income - basic $ 242,397 $ 207,422 $ 216,586 Additional allocation of equity in net income attributable to AB resulting from assumed dilutive effect of compensatory options 447 680 878 Net income - diluted $ 242,844 $ 208,102 $ 217,464 Weighted average units outstanding - basic 97,041 94,733 96,834 Dilutive effect of compensatory options 251 430 554 Weighted average units outstanding - diluted 97,292 95,163 97,388 Basic net income per unit $ 2.50 $ 2.19 $ 2.24 Diluted net income per unit $ 2.50 $ 2.19 $ 2.23

Investment in AB (Tables)

Investment in AB (Tables)	12 Months Ended
	Dec. 31, 2018
Equity Method Investments and Joint Ventures [Abstract]
Changes in AB Holding's Investment in AB	Changes in AB Holding’s investment in AB for the years ended December 31, 2018 and 2017 are as follows: 2018 2017 (in thousands) Investment in AB as of January 1, $ 1,544,704 $ 1,540,508 Equity in net income attributable to AB Unitholders 270,647 232,393 Changes in accumulated other comprehensive (loss) income (5,998 ) 8,562 Cash distributions received from AB (308,042 ) (226,846 ) Additional investments with proceeds from exercises of compensatory options to buy AB Holding Units, net 16,589 20,110 Capital contributions (from) to AB (1,440 ) 22 AB Holding Units retired (194,544 ) (162,206 ) AB Holding Units issued to fund long-term incentive compensation plans 168,955 135,604 Change in AB Holding Units held by AB for long-term incentive compensation plans (12,585 ) (3,443 ) Impact of AB's adoption of revenue recognition standard ASC 606 12,548 — Other (133 ) — Investment in AB as of December 31, $ 1,490,701 $ 1,544,704

Units Outstanding (Tables)

Units Outstanding (Tables)	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
Changes in AB Holding Units Outstanding	Changes in AB Holding Units outstanding for the years ended December 31, 2018 and 2017 are as follows: 2018 2017 Outstanding as of January 1, 96,461,989 96,652,190 Options exercised 889,119 1,179,860 Units issued 6,153,320 5,546,695 Units retired (6,846,150 ) (6,916,756 ) Outstanding as of December 31, 96,658,278 96,461,989

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Difference Between AB Holding's Effective Tax Rates and the UBT Statutory Tax Rate	The principal reasons for the difference between AB Holding’s effective tax rates and the UBT statutory tax rate of 4.0% are as follows: Years Ended December 31, 2018 2017 2016 (in thousands) UBT statutory rate $ 10,826 4.0 % $ 9,296 4.0 % $ 9,576 4.0 % Federal tax on partnership gross business income 27,674 10.2 24,520 10.5 22,342 9.3 State income taxes 576 0.2 451 0.2 461 0.2 Credit for UBT paid by AB (10,826 ) (4.0 ) (9,296 ) (4.0 ) (9,576 ) (4.0 ) Income tax expense and effective tax rate $ 28,250 10.4 $ 24,971 10.7 $ 22,803 9.5
Computation of Effective Income Tax Rate and Changes in Components of Income Tax	AB Holding Units in AB’s consolidated rabbi trust are not considered outstanding for purposes of calculating AB Holding’s ownership interest in AB. Years Ended December 31, % Change 2018 2017 2016 2018-17 2017-16 (in thousands) Net income attributable to AB Unitholders $ 757,588 $ 662,403 $ 673,358 14.4 % (1.6 )% Multiplied by: weighted average equity ownership interest 35.7 % 35.1 % 35.6 % Equity in net income attributable to AB Unitholders $ 270,647 $ 232,393 $ 239,389 16.5 (2.9 ) AB qualifying revenues $ 2,647,254 $ 2,407,212 $ 2,143,858 10.0 12.3 Multiplied by: weighted average equity ownership interest for calculating tax 29.9 % 29.1 % 29.8 % Multiplied by: federal tax 3.5 % 3.5 % 3.5 % Federal income taxes 27,674 24,520 22,342 State income taxes 576 451 461 Total income taxes $ 28,250 $ 24,971 $ 22,803 13.1 9.5

Quarterly Financial Data (Una_2

Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2018
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Data	Quarters Ended 2018 December 31 September 30 June 30 March 31 (in thousands, except per unit amounts) Equity in net income attributable to AB Unitholders $ 66,759 $ 72,802 $ 65,388 $ 65,698 Net income $ 59,880 $ 65,900 $ 58,457 $ 58,160 Basic net income per unit (1) $ 0.63 $ 0.68 $ 0.59 $ 0.60 Diluted net income per unit (1) $ 0.63 $ 0.68 $ 0.59 $ 0.60 Cash distributions per unit (2)(3) $ 0.64 $ 0.69 $ 0.62 $ 0.73 Quarters Ended 2017 December 31 September 30 June 30 March 31 (in thousands, except per unit amounts) Equity in net income attributable to AB Unitholders $ 85,725 $ 49,055 $ 47,947 $ 49,666 Net income $ 78,593 $ 43,178 $ 41,741 $ 43,910 Basic net income per unit (1) $ 0.84 $ 0.46 $ 0.43 $ 0.46 Diluted net income per unit (1) $ 0.84 $ 0.46 $ 0.43 $ 0.46 Cash distributions per unit (2)(3) $ 0.84 $ 0.51 $ 0.49 $ 0.46 ________________________ (1) Basic and diluted net income per unit are computed independently for each of the periods presented. Accordingly, the sum of the quarterly net income per unit amounts may not agree to the total for the year. (2) Declared and paid during the following quarter. (3) Cash distributions reflect the impact of AB’s non-GAAP adjustments.

Business Description and Orga_3

Business Description and Organization - Additional Information (Details) - shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Ownership structure of AB expressed as percentage of general and limited partnership interests
General partnership units (in units)	100,000	100,000
EQH | AXA
Ownership structure of AB expressed as percentage of general and limited partnership interests
General partnership interest (percent)	59.20%
AB Holding | EQH
Ownership structure of AB expressed as percentage of general and limited partnership interests
General partnership interest (percent)	4.20%
AB Holding | AllianceBernstein Corporation
Ownership structure of AB expressed as percentage of general and limited partnership interests
General partnership interest (percent)	1.00%
General partnership units (in units)	100,000
AllianceBernstein L.P. | EQH and its subsidiaries
Ownership structure of AB expressed as percentage of general and limited partnership interests
General partnership interest (percent)	65.20%

Business Description and Orga_4

Business Description and Organization - Limited Partnership Interests in AB Holdings (Details) - AllianceBernstein Corporation	12 Months Ended
	Dec. 31, 2018
Ownership structure of AB Holding
Limited partners or members ownership interest in Company (percent)	100.00%
EQH and its subsidiaries
Ownership structure of AB Holding
Limited partners or members ownership interest in Company (percent)	63.60%
AB Holding
Ownership structure of AB Holding
Limited partners or members ownership interest in Company (percent)	35.60%
Unaffiliated holders
Ownership structure of AB Holding
Limited partners or members ownership interest in Company (percent)	0.80%

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($) $ / shares in Units, $ in Thousands, shares in Millions		Feb. 13, 2019	Jan. 01, 2018	Dec. 31, 2018	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Distribution Made to Limited Liability Company (LLC) Member [Line Items]
Subsequent cash distribution, declaration date													Feb. 13, 2019
Subsequent cash distribution, distribution declared (in dollars per unit)	[1],[2]				$ 0.64	$ 0.69	$ 0.62	$ 0.73	$ 0.84	$ 0.51	$ 0.49	$ 0.46
Subsequent cash distribution, distribution date													Mar. 7, 2019
Subsequent cash distribution, date of record													Feb. 25, 2019
Total cash distributions per unit paid to unitholders (in dollars per unit)													$ 2.88	$ 2.13	$ 1.75
Long-Term Incentive Compensation Plans [Abstract]
AB Holding units purchased in period (in units)													9.3	9.3
Dollar amount paid for AB holding units acquired													$ 268,000	$ 220,200
Open-market purchases of AB holding units (in units)													6.5	5.2
Dollar amount paid for open-market purchases of AB holding units													$ 183,200	$ 117,100
Restricted AB holding unit awards to employees (in units)				6.2										6.4
Options to buy AB holding units outstanding, number (in units)													0.9	1.2
Proceeds from exercise of compensatory options to buy AB holding units													$ 16,589	$ 20,110	$ 6,108
Employees and Eligible Directors
Long-Term Incentive Compensation Plans [Abstract]
Restricted AB holding unit awards to employees (in units)													8.7	8.6
Subsequent Event
Distribution Made to Limited Liability Company (LLC) Member [Line Items]
Subsequent cash distribution, distribution declared (in dollars per unit)		$ 0.64
AllianceBernstein Corporation
Distribution Made to Limited Liability Company (LLC) Member [Line Items]
Limited partners or members ownership interest in Company (percent)													100.00%
ASU 2014-09 | Difference between Revenue Guidance in Effect before and after Topic 606
Distribution Made to Limited Liability Company (LLC) Member [Line Items]
Impact of adoption of revenue recognition standard ASC 606			$ 12,500	$ 12,548	$ 12,548				$ 0				$ 12,548	$ 0
ASU 2014-09 | Difference between Revenue Guidance in Effect before and after Topic 606 | AllianceBernstein L.P.
Distribution Made to Limited Liability Company (LLC) Member [Line Items]
Impact of adoption of revenue recognition standard ASC 606			$ 35,000
AllianceBernstein L.P. | AB Holding
Distribution Made to Limited Liability Company (LLC) Member [Line Items]
Limited partners or members ownership interest in Company (percent)			35.50%
AB Holding | AllianceBernstein Corporation
Distribution Made to Limited Liability Company (LLC) Member [Line Items]
Limited partners or members ownership interest in Company (percent)													35.60%
[1]	Cash distributions reflect the impact of AB’s non-GAAP adjustments.
[2]	Declared and paid during the following quarter.

Net Income Per Unit (Details)

Net Income Per Unit (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended																12 Months Ended
	Dec. 31, 2018		Sep. 30, 2018		Jun. 30, 2018		Mar. 31, 2018		Dec. 31, 2017		Sep. 30, 2017		Jun. 30, 2017		Mar. 31, 2017		Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Earnings Per Share [Abstract]
Net income - basic	$ 59,880		$ 65,900		$ 58,457		$ 58,160		$ 78,593		$ 43,178		$ 41,741		$ 43,910		$ 242,397	$ 207,422	$ 216,586
Additional allocation of equity in net income attributable to AB resulting from assumed dilutive effect of compensatory options																	447	680	878
Net income - diluted																	$ 242,844	$ 208,102	$ 217,464
Weighted average units outstanding - basic (in units)																	97,041,000	94,733,000	96,834,000
Dilutive effect of compensatory options (in units)																	251,000	430,000	554,000
Weighted average units outstanding - diluted (in units)																	97,292,000	95,163,000	97,388,000
Basic net income per unit (in dollars per unit)	$ 0.63	[1]	$ 0.68	[1]	$ 0.59	[1]	$ 0.60	[1]	$ 0.84	[1]	$ 0.46	[1]	$ 0.43	[1]	$ 0.46	[1]	$ 2.50	$ 2.19	$ 2.24
Diluted net income per unit (in dollars per unit)	$ 0.63	[1]	$ 0.68	[1]	$ 0.59	[1]	$ 0.60	[1]	$ 0.84	[1]	$ 0.46	[1]	$ 0.43	[1]	$ 0.46	[1]	$ 2.50	$ 2.19	$ 2.23
Antidilutive securities (in units)																	49,784	1,970,741	2,873,106
[1]	Basic and diluted net income per unit are computed independently for each of the periods presented. Accordingly, the sum of the quarterly net income per unit amounts may not agree to the total for the year.

Investment in AB (Details)

Investment in AB (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Jan. 01, 2018
Change in Equity Method Investment
Investment in AB as of January 1,				$ 1,544,704				$ 1,540,508	$ 1,544,704	$ 1,540,508
Equity in net income attributable to AB Unitholders	$ 66,759	$ 72,802	$ 65,388	$ 65,698	$ 85,725	$ 49,055	$ 47,947	$ 49,666	270,647	232,393	$ 239,389
Changes in accumulated other comprehensive (loss) income									(5,998)	8,562	(7,342)
Cash distributions received from AB									(308,042)	(226,846)	(191,989)
Additional investments with proceeds from exercises of compensatory options to buy AB Holding Units, net									16,589	20,110	6,108
Capital contributions (from) to AB									(1,440)	22	(200)
AB Holding Units retired									(194,544)	(162,206)	(184,336)
AB Holding Units issued to fund long-term incentive compensation plans									168,955	135,604	103,820
Change in AB Holding Units held by AB for long-term incentive compensation plans									(12,585)	(3,443)
Investment in AB as of December 31,	1,490,701				1,544,704				1,490,701	1,544,704	$ 1,540,508
ASU 2016-01
Change in Equity Method Investment
Impact of ASU adoption	(133)				0				(133)	0
Difference between Revenue Guidance in Effect before and after Topic 606 | ASU 2014-09
Change in Equity Method Investment
Impact of ASU adoption	$ 12,548				$ 0				$ 12,548	$ 0		$ 12,500

Units Outstanding (Details)

Units Outstanding (Details) - shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Units Outstanding
Outstanding as of January 1, (in units)	96,461,989	96,652,190
Options exercised (in units)	889,119	1,179,860
Units issued (in units)	6,153,320	5,546,695
Units retired (in units)	(6,846,150)	(6,916,756)
Outstanding as of December 31, (in units)	96,658,278	96,461,989

Income Taxes - Principal Reason

Income Taxes - Principal Reasons for the Difference Between the Effective Tax Rate and Statutory Tax Rate (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Credit for UBT	4.00%	4.00%	4.00%
Federal tax rate	3.50%	3.50%	3.50%
AB Holding's effective tax expense [Abstract]
UBT statutory rate	$ 10,826	$ 9,296	$ 9,576
Federal tax on partnership gross business income	27,674	24,520	22,342
State income taxes	576	451	461
Credit for UBT paid by AB	(10,826)	(9,296)	(9,576)
Income taxes	$ 28,250	$ 24,971	$ 22,803
AB Holding' effective tax rate [Abstract]
UBT statutory rate, percent	4.00%	4.00%	4.00%
Federal tax on partnership gross business income, percent	10.20%	10.50%	9.30%
State income taxes, percent	0.20%	0.20%	0.20%
Credit for UBT paid by AB, percent	(4.00%)	(4.00%)	(4.00%)
Income tax effective tax rate, percent	10.40%	10.70%	9.50%

Income Taxes - Summary of Incom

Income Taxes - Summary of Income Taxes (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Computation of equity in net income attributable to AB Unitholders [Abstract]
Net income attributable to AB Unitholders									$ 757,588,000	$ 662,403,000	$ 673,358,000
Multiplied by: weighted average equity ownership interest									35.70%	35.10%	35.60%
Equity in net income attributable to AB Unitholders	$ 66,759,000	$ 72,802,000	$ 65,388,000	$ 65,698,000	$ 85,725,000	$ 49,055,000	$ 47,947,000	$ 49,666,000	$ 270,647,000	$ 232,393,000	$ 239,389,000
Computation of income tax [Abstract]
AB qualifying revenues									$ 2,647,254,000	$ 2,407,212,000	$ 2,143,858,000
Multiplied by: weighted average equity ownership interest for calculating tax									29.90%	29.10%	29.80%
Multiplied by: federal tax									3.50%	3.50%	3.50%
Federal income taxes									$ 27,674,000	$ 24,520,000	$ 22,342,000
State income taxes									576,000	451,000	461,000
Income taxes									$ 28,250,000	$ 24,971,000	$ 22,803,000
Changes in components for calculation of income tax [Abstract]
Increase in net income attributable to AB Unitholders (percent)									14.40%	(1.60%)
Increase in equity in net income attributable to AB Unitholders (percent)									16.50%	(2.90%)
Increase (decrease) in AB qualifying revenue (percent)									10.00%	12.30%
Increase (decrease) in income taxes (percent)									13.10%	9.50%
Unrecognized tax benefits	$ 0				$ 0				$ 0	$ 0

Quarterly Financial Data (Una_3

Quarterly Financial Data (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended																12 Months Ended
		Dec. 31, 2018		Sep. 30, 2018		Jun. 30, 2018		Mar. 31, 2018		Dec. 31, 2017		Sep. 30, 2017		Jun. 30, 2017		Mar. 31, 2017		Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Equity in net income attributable to AB Unitholders		$ 66,759		$ 72,802		$ 65,388		$ 65,698		$ 85,725		$ 49,055		$ 47,947		$ 49,666		$ 270,647	$ 232,393	$ 239,389
Net income		$ 59,880		$ 65,900		$ 58,457		$ 58,160		$ 78,593		$ 43,178		$ 41,741		$ 43,910		$ 242,397	$ 207,422	$ 216,586
Basic net income per unit (in dollars per unit)		$ 0.63	[1]	$ 0.68	[1]	$ 0.59	[1]	$ 0.60	[1]	$ 0.84	[1]	$ 0.46	[1]	$ 0.43	[1]	$ 0.46	[1]	$ 2.50	$ 2.19	$ 2.24
Diluted net income per unit (in dollars per unit)		0.63	[1]	0.68	[1]	0.59	[1]	0.60	[1]	0.84	[1]	0.46	[1]	0.43	[1]	0.46	[1]	$ 2.50	$ 2.19	$ 2.23
Cash distributions per unit (in dollars per unit)	[2],[3]	$ 0.64		$ 0.69		$ 0.62		$ 0.73		$ 0.84		$ 0.51		$ 0.49		$ 0.46
[1]	Basic and diluted net income per unit are computed independently for each of the periods presented. Accordingly, the sum of the quarterly net income per unit amounts may not agree to the total for the year.
[2]	Cash distributions reflect the impact of AB’s non-GAAP adjustments.
[3]	Declared and paid during the following quarter.

Valuation and Qualifying Acco_2

Valuation and Qualifying Account - Allowance for Doubtful Accounts (Details) - AllianceBernstein L.P. - Allowance for Doubtful Accounts - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018		Dec. 31, 2017		Dec. 31, 2016
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
Accounts written off as uncollectible	$ 16		$ 252		$ 39
Movement in Valuation Allowances and Reserves
Balance at Beginning of Period	411		513		552
Credited to Costs and Expenses	0		150		0
Deductions	16	[1]	252	[2]	39	[3]
Balance at End of Period	$ 395		$ 411		$ 513
[1]	Includes accounts written-off as uncollectible of $16.
[2]	Includes accounts written-off as uncollectible of $252.
[3]	Includes accounts written-off as uncollectible of $39.

Uncategorized Items - ab-201812

Label	Element	Value
Accounting Standards Update 2014-09 [Member] | General Partner [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 12,000
Accounting Standards Update 2014-09 [Member] | Limited Partner [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 12,536,000