v2.4.0.8

Income Taxes | 12 Months Ended
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Dec. 31, 2013
Income Tax [Abstract] |
Income Taxes | Income Taxes The consolidated income tax expense consists of the following for the years ended December 31:
| 2013 |  | 2012 |  | 2011
Current provision: |  |  |  |  |
Federal | $ | 120,858 |  |  | $ | 47,528 |  |  | $ | 63,388 |
State and local | 5,857 |  |  | (4,368 | ) |  | 5,157 |
Total current provision | 126,715 |  |  | 43,160 |  |  | 68,545 |
Deferred provision | (19,635 | ) |  | 4,252 |  |  | 2,142 |
Total provision for income taxes | $ | 107,080 |  |  | $ | 47,412 |  |  | $ | 70,687 |
The reconciliation of the tax provision at the U.S. Federal Statutory Rate to the provision for income taxes is as follows:
| 2013 |  | 2012 |  | 2011
Earnings from continuing operations, before income tax expense | $ | 268,917 |  |  | $ | 122,791 |  |  | $ | 188,350 |
Less flow through noncontrolling interest | 960 |  |  | (2,539 | ) |  | (2,855 | )
Earnings from continuing operations, less noncontrolling interest, before income tax expense | 267,957 |  |  | 125,330 |  |  | 191,205 |
Tax provision at the U.S. federal statutory rate | 93,785 |  |  | 43,866 |  |  | 66,922 |
State income taxes, net of federal income tax benefit | 2,871 |  |  | (2,288 | ) |  | 3,381 |
Nondeductible goodwill impairment | — |  |  | 8,487 |  |  | — |
Nondeductible compensation | 12,519 |  |  | 1,108 |  |  | 2,705 |
Other, net | (2,095 | ) |  | (3,761 | ) |  | (2,321 | )
Income tax expense | $ | 107,080 |  |  | $ | 47,412 |  |  | $ | 70,687 |
The tax effects of temporary differences which give rise to deferred tax assets and liabilities are presented below for the years ended December 31:
| 2013 |  | 2012
Deferred tax assets: |  |  |
Medical claims liability and other accruals | $ | 53,943 |  |  | $ | 37,413 |
State net operating loss carry forward | 9,530 |  |  | 9,055 |
Stock compensation | 14,223 |  |  | 12,615 |
Other | 30,199 |  |  | 20,573 |
Deferred tax assets | 107,895 |  |  | 79,656 |
Valuation allowance | (8,119 | ) |  | (8,180 | )
Net deferred tax assets | $ | 99,776 |  |  | $ | 71,476 |
Deferred tax liabilities: |  |  |
Intangible assets | $ | 18,278 |  |  | $ | 12,441 |
Prepaid assets | 5,621 |  |  | 4,767 |
Depreciation and amortization | 30,411 |  |  | 31,741 |
Other | 1,615 |  |  | 5,624 |
Deferred tax liabilities | $ | 55,925 |  |  | $ | 54,573 |
Net deferred tax assets | $ | 43,851 |  |  | $ | 16,903 |
The Company's deferred tax assets include federal and state net operating losses, or NOLs, of which $6,547 were acquired in business combinations. Accordingly, the total and annual deduction for those NOLs is limited by tax law. The Company's federal NOLs expire between the years 2020 and 2032 and the state NOLs expire between the years 2014 and 2034. Valuation allowances are recorded for those NOLs the Company believes are more likely than not to expire unused. During 2013 and 2012, the Company recorded valuation allowance additions in the tax provision of $1,301 and $2,093, respectively. In 2013 and 2012, the Company recorded valuation allowance reductions of $1,362 and $2,289, respectively. The Company maintains a reserve for uncertain tax positions that may be challenged by a tax authority. A roll-forward of the reserve is as follows:
| 2013 |  | 2012
Gross unrecognized tax benefits, beginning of period | $ | 7,870 |  |  | $ | 13,552 |
Gross increases: |  |  |
Current year tax positions | 338 |  |  | 4,107 |
Prior year tax positions | 164 |  |  | 451 |
Gross decreases: |  |  |
Prior year tax positions | — |  |  | (9,925 | )
Settlements | (4,390 | ) |  | (53 | )
Statute of limitation lapses | (708 | ) |  | (262 | )
Gross unrecognized tax benefits, end of period | $ | 3,274 |  |  | $ | 7,870 |
Included in the balance of unrecognized tax benefits at December 31, 2013 and 2012 were reserve balances of $3,274 and $4,095, respectively, that, if recognized, would decrease the effective tax rate on income from continuing operations. Also included in the December 31, 2012 reserve balance were liabilities of $3,775 that, if recognized, would have been recorded as an adjustment to deferred taxes. The Company recognizes interest accrued related to unrecognized tax benefits in the provision for income taxes. During the year ended December 31, 2013 and 2012, the Company recognized tax benefits generated from the net reduction in interest accrued of $310 and $170, respectively. Interest accrued, net of federal benefit, was $623, $933 and $1,157 as of December 31, 2013, 2012 and 2011, respectively. No penalties have been accrued. During 2013, the IRS concluded its examination of the Company's 2010 and 2011 federal tax returns. The Company files in numerous state jurisdictions with varying statutes of limitation. The unrecognized state tax benefits are related to returns open from 2009 to 2013.

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 + Details
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