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Segment Disclosures (Tables)

6 Months Ended

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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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8906-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8813-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 21
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8721-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8736-108599

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