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v3.19.2

Segment Disclosures (Tables) | 6 Months Ended
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Jun. 30, 2019
Segment Reporting [Abstract] |
Summary of Segment Information | Segment information for the three and six months ended June 30, 2019 and 2018 is presented below. We do not manage our assets on a segment basis, therefore segment assets are not presented below.
|  | Three Months Ended June 30, 2019 |
|  | Financial Services |  |  | Benefits and Insurance Services |  |  | National Practices |  |  | Corporate and Other |  |  | Total |
Revenue |  | $ | 154,373 |  |  | $ | 72,127 |  |  | $ | 8,998 |  |  | $ | — |  |  | $ | 235,498 |
Operating expenses |  |  | 128,158 |  |  |  | 61,075 |  |  |  | 8,204 |  |  |  | 711 |  |  |  | 198,148 |
Gross margin |  |  | 26,215 |  |  |  | 11,052 |  |  |  | 794 |  |  |  | (711 | ) |  |  | 37,350 |
Corporate general & admin |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 10,566 |  |  |  | 10,566 |
Operating income (loss) |  |  | 26,215 |  |  |  | 11,052 |  |  |  | 794 |  |  |  | (11,277 | ) |  |  | 26,784 |
Other (expense) income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  | — |  |  |  | (14 | ) |  |  | — |  |  |  | (1,573 | ) |  |  | (1,587 | )
Gain on sale of operations, net |  |  | 50 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 50 |
Other (expense) income, net |  |  | (66 | ) |  |  | 174 |  |  |  | 1 |  |  |  | (3,420 | ) |  |  | (3,311 | )
Total other (expense) income |  |  | (16 | ) |  |  | 160 |  |  |  | 1 |  |  |  | (4,993 | ) |  |  | (4,848 | )
Income (loss) from continuing operations before income tax expense |  | $ | 26,199 |  |  | $ | 11,212 |  |  | $ | 795 |  |  | $ | (16,270 | ) |  | $ | 21,936 |
|  | Three Months Ended June 30, 2018 |
|  | Financial Services |  |  | Benefits and Insurance Services |  |  | National Practices |  |  | Corporate and Other |  |  | Total |
Revenue |  | $ | 151,737 |  |  | $ | 72,753 |  |  | $ | 8,151 |  |  | $ | — |  |  | $ | 232,641 |
Operating expenses |  |  | 129,070 |  |  |  | 61,165 |  |  |  | 7,567 |  |  |  | 7,300 |  |  |  | 205,102 |
Gross margin |  |  | 22,667 |  |  |  | 11,588 |  |  |  | 584 |  |  |  | (7,300 | ) |  |  | 27,539 |
Corporate general & admin |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 9,993 |  |  |  | 9,993 |
Operating income (loss) |  |  | 22,667 |  |  |  | 11,588 |  |  |  | 584 |  |  |  | (17,293 | ) |  |  | 17,546 |
Other (expense) income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  | — |  |  |  | (15 | ) |  |  | — |  |  |  | (1,802 | ) |  |  | (1,817 | )
Other (expense) income, net |  |  | (17 | ) |  |  | 30 |  |  |  | — |  |  |  | 617 |  |  |  | 630 |
Total other (expense) income |  |  | (17 | ) |  |  | 15 |  |  |  | — |  |  |  | (1,185 | ) |  |  | (1,187 | )
Income (loss) from continuing operations before income tax expense |  | $ | 22,650 |  |  | $ | 11,603 |  |  | $ | 584 |  |  | $ | (18,478 | ) |  | $ | 16,359 |
Segment information for the six months ended June 30, 2019 and 2018 was as follows (in thousands):
|  | Six Months Ended June 30, 2019 |
|  | Financial Services |  |  | Benefits and Insurance Services |  |  | National Practices |  |  | Corporate and Other |  |  | Total |
Revenue |  | $ | 339,517 |  |  | $ | 148,382 |  |  | $ | 17,597 |  |  | $ | — |  |  | $ | 505,496 |
Operating expenses |  |  | 262,616 |  |  |  | 122,446 |  |  |  | 16,204 |  |  |  | 12,378 |  |  |  | 413,644 |
Gross margin |  |  | 76,901 |  |  |  | 25,936 |  |  |  | 1,393 |  |  |  | (12,378 | ) |  |  | 91,852 |
Corporate general & admin |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 22,246 |  |  |  | 22,246 |
Operating income (loss) |  |  | 76,901 |  |  |  | 25,936 |  |  |  | 1,393 |  |  |  | (34,624 | ) |  |  | 69,606 |
Other income (expense): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  | — |  |  |  | (24 | ) |  |  | — |  |  |  | (2,964 | ) |  |  | (2,988 | )
Gain on sale of operations, net |  |  | 547 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 547 |
Other (expense) income, net |  |  | (202 | ) |  |  | 195 |  |  |  | 1 |  |  |  | 5,955 |  |  |  | 5,949 |
Total other income |  |  | 345 |  |  |  | 171 |  |  |  | 1 |  |  |  | 2,991 |  |  |  | 3,508 |
Income (loss) from continuing operations before income tax expense |  | $ | 77,246 |  |  | $ | 26,107 |  |  | $ | 1,394 |  |  | $ | (31,633 | ) |  | $ | 73,114 |
|  | Six Months Ended June 30, 2018 |
|  | Financial Services |  |  | Benefits and Insurance Services |  |  | National Practices |  |  | Corporate and Other |  |  | Total |
Revenue |  | $ | 332,340 |  |  | $ | 150,083 |  |  | $ | 16,308 |  |  | $ | — |  |  | $ | 498,731 |
Operating expenses |  |  | 262,103 |  |  |  | 122,298 |  |  |  | 14,842 |  |  |  | 10,609 |  |  |  | 409,852 |
Gross margin |  |  | 70,237 |  |  |  | 27,785 |  |  |  | 1,466 |  |  |  | (10,609 | ) |  |  | 88,879 |
Corporate general & admin |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 20,021 |  |  |  | 20,021 |
Operating income (loss) |  |  | 70,237 |  |  |  | 27,785 |  |  |  | 1,466 |  |  |  | (30,630 | ) |  |  | 68,858 |
Other income (expense): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  | — |  |  |  | (89 | ) |  |  | — |  |  |  | (3,508 | ) |  |  | (3,597 | )
Gain on sale of operations, net |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 663 |  |  |  | 663 |
Other income (expense), net |  |  | 248 |  |  |  | 222 |  |  |  | — |  |  |  | (1,069 | ) |  |  | (599 | )
Total other income (expense) |  |  | 248 |  |  |  | 133 |  |  |  | — |  |  |  | (3,914 | ) |  |  | (3,533 | )
Income (loss) from continuing operations before income tax expense |  | $ | 70,485 |  |  | $ | 27,918 |  |  | $ | 1,466 |  |  | $ | (34,544 | ) |  | $ | 65,325 |

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