Segment information for the three and nine months ended September 30, 2014 and 2013 was as follows (in thousands):


	Three Months Ended September 30, 2014
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	119,462	$	56,891		$	7,446	$	—		$	183,799
Operating expenses		102,789		47,194			6,583		2,460			159,026

Gross margin		16,673		9,697			863		(2,460	)		24,773
Corporate general & admin		—		—			—		8,889			8,889

Operating income (loss)		16,673		9,697			863		(11,349	)		15,884
Other income (expense):
Interest expense		—		(7	)		—		(3,116	)		(3,123	)
Gain on sale of operations, net		—		—			—		17			17
Other income (expense), net		193		97			4		(1,662	)		(1,368	)

Total other income (expense)		193		90			4		(4,761	)		(4,474	)

Income (loss) from continuing operations before income tax expense	$	16,866	$	9,787		$	867	$	(16,110	)	$	11,410


	Three Months Ended September 30, 2013
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	110,552	$	50,415		$	7,812	$	—		$	168,779
Operating expenses		96,999		42,055			6,617		4,587			150,258

Gross margin		13,553		8,360			1,195		(4,587	)		18,521
Corporate general & admin		—		—			—		8,944			8,944

Operating income (loss)		13,553		8,360			1,195		(13,531	)		9,577
Other income (expense):
Interest expense		—		(7	)		—		(3,808	)		(3,815	)
Gain on sale of operations, net		—		—			—		6			6
Other income, net		74		63			1		2,233			2,371

Total other income (expense)		74		56			1		(1,569	)		(1,438	)

Income (loss) from continuing operations before income tax expense	$	13,627	$	8,416		$	1,196	$	(15,100	)	$	8,139


	Nine Months Ended September 30, 2014
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	383,964	$	167,479		$	22,149	$	—		$	573,592
Operating expenses		317,402		138,865			19,901		11,352			487,520

Gross margin		66,562		28,614			2,248		(11,352	)		86,072
Corporate general & admin		—		—			—		27,454			27,454

Operating income (loss)		66,562		28,614			2,248		(38,806	)		58,618
Other income (expense):
Interest expense		—		(23	)		—		(10,110	)		(10,133	)
Gain on sale of operations, net		—		—			—		93			93
Other income, net		234		472			4		3,833			4,543

Total other income (expense)		234		449			4		(6,184	)		(5,497	)

Income (loss) from continuing operations before income tax expense	$	66,796	$	29,063		$	2,252	$	(44,990	)	$	53,121


	Nine Months Ended September 30, 2013
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	365,004	$	154,681		$	22,512	$	—		$	542,197
Operating expenses		300,602		127,545			20,442		12,149			460,738

Gross margin		64,402		27,136			2,070		(12,149	)		81,459
Corporate general & admin		—		—			—		26,577			26,577

Operating income (loss)		64,402		27,136			2,070		(38,726	)		54,882
Other income (expense):
Interest expense		—		(15	)		—		(12,001	)		(12,016	)
Gain on sale of operations, net		—		—			—		72			72
Other income, net		450		238			1		3,925			4,614

Total other income (expense)		450		223			1		(8,004	)		(7,330	)

Income (loss) from continuing operations before income tax expense	$	64,852	$	27,359		$	2,071	$	(46,730	)	$	47,552