Segment information for the three and six months ended June 30, 2013 and 2012 was as follows (in thousands):


	Three Months Ended June 30, 2013
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	113,808	$	51,489		$	7,214	$	—		$	172,511
Operating expenses		99,229		42,868			6,875		2,655			151,627

Gross margin		14,579		8,621			339		(2,655	)		20,884
Corporate general & admin		—		—			—		7,649			7,649

Operating income (loss)		14,579		8,621			339		(10,304	)		13,235
Other income (expense):
Interest expense		—		(1	)		—		(4,144	)		(4,145	)
Gain on sale of operations, net		—		—			—		48			48
Other income, net		339		74			—		102			515

Total other income (expense)		339		73			—		(3,994	)		(3,582	)

Income (loss) from continuing operations before income tax expense	$	14,918	$	8,694		$	339	$	(14,298	)	$	9,653


	Three Months Ended June 30, 2012
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	101,336	$	45,609		$	7,261	$	—		$	154,206
Operating expenses		89,131		38,520			6,659		1,703			136,013

Gross margin		12,205		7,089			602		(1,703	)		18,193
Corporate general & admin		—		—			—		7,575			7,575

Operating income (loss)		12,205		7,089			602		(9,278	)		10,618
Other income (expense):
Interest expense		—		(6	)		—		(3,825	)		(3,831	)
Gain on sale of operations, net		—		—			—		50			50
Other income (expense), net		66		77			—		(1,027	)		(884	)

Total other income (expense)		66		71			—		(4,802	)		(4,665	)

Income (loss) from continuing operations before income tax expense	$	12,271	$	7,160		$	602	$	(14,080	)	$	5,953


	Six Months Ended June 30, 2013
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	254,978	$	104,267		$	14,700	$	—		$	373,945
Operating expenses		204,744		85,490			13,825		7,566			311,625

Gross margin		50,234		18,777			875		(7,566	)		62,320
Corporate general & admin		—		—			—		17,633			17,633

Operating income (loss)		50,234		18,777			875		(25,199	)		44,687
Other income (expense):
Interest expense		—		(8	)		—		(8,193	)		(8,201	)
Gain on sale of operations, net		—		—			—		66			66
Other income, net		376		175			—		1,692			2,243

Total other income (expense)		376		167			—		(6,435	)		(5,892	)

Income (loss) from continuing operations before income tax expense	$	50,610	$	18,944		$	875	$	(31,634	)	$	38,795


	Six Months Ended June 30, 2012
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	233,500	$	93,668		$	14,594	$	—		$	341,762
Operating expenses		186,364		77,968			13,381		7,866			285,579

Gross margin		47,136		15,700			1,213		(7,866	)		56,183
Corporate general & admin		—		—			—		18,119			18,119

Operating income (loss)		47,136		15,700			1,213		(25,985	)		38,064
Other income (expense):
Interest expense		—		(12	)		—		(7,610	)		(7,622	)
Gain on sale of operations, net		—		—			—		2,639			2,639
Other income, net		96		193			—		2,192			2,481

Total other income (expense)		96		181			—		(2,779	)		(2,502	)

Income (loss) from continuing operations before income tax expense	$	47,232	$	15,881		$	1,213	$	(28,764	)	$	35,562