Acquisitions (Tables)

6 Months Ended

Jun. 30, 2017

CMF Associates, LLC (“CMF”), Slaton Insurance (“Slaton”) and Pacific Coastal Pension and Insurance Services, Inc. (Pacific Coastal”) [Member]

Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed

The preliminary estimated fair values of the assets acquired and the liabilities assumed during the six months ended June 30, 2017 are as follows (in thousands):

	Six Months Ended
	June 30, 2017
Cash	$	843
Accounts receivable, net		4,338
Property and equipment, net		24
Other assets		151
Identifiable intangible assets		3,115
Current liabilities		(4,716	)
Total identifiable net assets	$	3,755
Goodwill		39,460
Aggregate purchase price	$	43,215

Flex-Pay Business Services, Inc., (“Flex-Pay”), The Savitz Organization (“Savitz”) and Millimaki Eggert, L.L.P., (“Millimaki”) [Member]

Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed

The estimated fair values of the assets acquired and the liabilities assumed during the six months ended June 30, 2016 are as follows (in thousands):

	Six Months Ended
	June 30, 2016
Cash	$	6
Accounts receivable, net		5,313
Funds held for clients		37,230
Property and equipment, net		383
Other assets		172
Identifiable intangible assets		17,755
Current liabilities		(378	)
Client fund obligations		(37,230	)
Total identifiable net assets	$	23,251
Goodwill		26,471
Aggregate purchase price	$	49,722