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Segment Disclosures (Tables) | 6 Months Ended
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Jun. 30, 2017
Segment Reporting [Abstract] |
Summary of Segment Information | Segment information for the three months ended June 30, 2017 and 2016 was as follows (in thousands):
|  | Three Months Ended June 30, 2017 |
|  | Financial Services |  |  | Benefits and Insurance Services |  |  | National Practices |  |  | Corporate and Other |  |  | Total |
Revenue |  | $ | 132,591 |  |  | $ | 70,559 |  |  | $ | 7,866 |  |  | $ | — |  |  | $ | 211,016 |
Operating expenses |  |  | 115,851 |  |  |  | 59,877 |  |  |  | 7,235 |  |  |  | 5,157 |  |  |  | 188,120 |
Gross margin |  |  | 16,740 |  |  |  | 10,682 |  |  |  | 631 |  |  |  | (5,157 | ) |  |  | 22,896 |
Corporate general & admin |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 9,232 |  |  |  | 9,232 |
Operating income (loss) |  |  | 16,740 |  |  |  | 10,682 |  |  |  | 631 |  |  |  | (14,389 | ) |  |  | 13,664 |
Other income (expense): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  | — |  |  |  | (9 | ) |  |  | — |  |  |  | (1,683 | ) |  |  | (1,692 | )
Gain on sale of operations, net |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 23 |  |  |  | 23 |
Other income (expense), net |  |  | 28 |  |  |  | 120 |  |  |  | (9 | ) |  |  | 3,625 |  |  |  | 3,764 |
Total other income (expense) |  |  | 28 |  |  |  | 111 |  |  |  | (9 | ) |  |  | 1,965 |  |  |  | 2,095 |
Income (loss) from continuing operations before income tax expense |  | $ | 16,768 |  |  | $ | 10,793 |  |  | $ | 622 |  |  | $ | (12,424 | ) |  | $ | 15,759 |
|  | Three Months Ended June 30, 2016 |
|  | Financial Services |  |  | Benefits and Insurance Services |  |  | National Practices |  |  | Corporate and Other |  |  | Total |
Revenue |  | $ | 122,856 |  |  | $ | 66,484 |  |  | $ | 7,675 |  |  | $ | — |  |  | $ | 197,015 |
Operating expenses |  |  | 106,987 |  |  |  | 56,344 |  |  |  | 7,005 |  |  |  | 3,660 |  |  |  | 173,996 |
Gross margin |  |  | 15,869 |  |  |  | 10,140 |  |  |  | 670 |  |  |  | (3,660 | ) |  |  | 23,019 |
Corporate general & admin |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 8,346 |  |  |  | 8,346 |
Operating income (loss) |  |  | 15,869 |  |  |  | 10,140 |  |  |  | 670 |  |  |  | (12,006 | ) |  |  | 14,673 |
Other income (expense): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  | — |  |  |  | (10 | ) |  |  | — |  |  |  | (1,723 | ) |  |  | (1,733 | )
Gain on sale of operations, net |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 50 |  |  |  | 50 |
Other (expense) income, net |  |  | (27 | ) |  |  | 84 |  |  |  | 1 |  |  |  | 645 |  |  |  | 703 |
Total other (expense) income |  |  | (27 | ) |  |  | 74 |  |  |  | 1 |  |  |  | (1,028 | ) |  |  | (980 | )
Income (loss) from continuing operations before income tax expense |  | $ | 15,842 |  |  | $ | 10,214 |  |  | $ | 671 |  |  | $ | (13,034 | ) |  | $ | 13,693 |
Segment information for the six months ended June 30, 2017 and 2016 was as follows (in thousands):
|  | Six Months Ended June 30, 2017 |
|  | Financial Services |  |  | Benefits and Insurance Services |  |  | National Practices |  |  | Corporate and Other |  |  | Total |
Revenue |  | $ | 291,224 |  |  | $ | 145,723 |  |  | $ | 15,528 |  |  | $ | — |  |  | $ | 452,475 |
Operating expenses |  |  | 235,240 |  |  |  | 120,019 |  |  |  | 14,242 |  |  |  | 11,385 |  |  |  | 380,886 |
Gross margin |  |  | 55,984 |  |  |  | 25,704 |  |  |  | 1,286 |  |  |  | (11,385 | ) |  |  | 71,589 |
Corporate general & admin |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 18,000 |  |  |  | 18,000 |
Operating income (loss) |  |  | 55,984 |  |  |  | 25,704 |  |  |  | 1,286 |  |  |  | (29,385 | ) |  |  | 53,589 |
Other income (expense): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  | — |  |  |  | (20 | ) |  |  | — |  |  |  | (3,189 | ) |  |  | (3,209 | )
Gain on sale of operations, net |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 45 |  |  |  | 45 |
Other income (expense), net |  |  | 43 |  |  |  | 216 |  |  |  | (9 | ) |  |  | 6,251 |  |  |  | 6,501 |
Total other income (expense) |  |  | 43 |  |  |  | 196 |  |  |  | (9 | ) |  |  | 3,107 |  |  |  | 3,337 |
Income (loss) from continuing operations before income tax expense |  | $ | 56,027 |  |  | $ | 25,900 |  |  | $ | 1,277 |  |  | $ | (26,278 | ) |  | $ | 56,926 |
|  | Six Months Ended June 30, 2016 |
|  | Financial Services |  |  | Benefits and Insurance Services |  |  | National Practices |  |  | Corporate and Other |  |  | Total |
Revenue |  | $ | 275,063 |  |  | $ | 130,811 |  |  | $ | 15,379 |  |  | $ | — |  |  | $ | 421,253 |
Operating expenses |  |  | 220,484 |  |  |  | 110,024 |  |  |  | 13,882 |  |  |  | 7,723 |  |  |  | 352,113 |
Gross margin |  |  | 54,579 |  |  |  | 20,787 |  |  |  | 1,497 |  |  |  | (7,723 | ) |  |  | 69,140 |
Corporate general & admin |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 18,591 |  |  |  | 18,591 |
Operating income (loss) |  |  | 54,579 |  |  |  | 20,787 |  |  |  | 1,497 |  |  |  | (26,314 | ) |  |  | 50,549 |
Other income (expense): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  | — |  |  |  | (20 | ) |  |  | — |  |  |  | (3,239 | ) |  |  | (3,259 | )
Gain on sale of operations, net |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 151 |  |  |  | 151 |
Other income, net |  |  | 227 |  |  |  | 158 |  |  |  | 1 |  |  |  | 2,464 |  |  |  | 2,850 |
Total other income (expense) |  |  | 227 |  |  |  | 138 |  |  |  | 1 |  |  |  | (624 | ) |  |  | (258 | )
Income (loss) from continuing operations before income tax expense |  | $ | 54,806 |  |  | $ | 20,925 |  |  | $ | 1,498 |  |  | $ | (26,938 | ) |  | $ | 50,291 |

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