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Subsequent Events (Notes) | 6 Months Ended
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Jun. 30, 2025
Subsequent Events [Abstract] |
Subsequent Events |
9. | Subsequent Events
On July 1, 2025, we granted at-risk performance-based stock units (“PSUs”) under the Insperity, Inc. Incentive Plan to our Chairman of the Board and Chief Executive Officer and to our President and Chief Operating Officer. These PSUs are market-based awards and vest at the end of a five-year period assuming continued employment and achievement of specified stock price targets for a sustained period. The fair value of the PSUs was determined through the use of the Monte Carlo simulation method. The compensation expense for the PSUs will be recognized on a straight-line basis over the vesting term beginning in the third quarter of 2025. On July 4, 2025, H.R.1, which is known as the “One Big Beautiful Bill Act,” was signed into federal law. This law includes significant changes to federal tax law and other regulatory provisions that may impact us. ASC 740, “Income Taxes”, requires the effect of changes in tax rates and laws on deferred tax balances to be recognized in the period in which the legislation is enacted. We are currently evaluating the provisions of H.R.1 and the potential effects on our financial position, results of operations, and cash flows. As of the date of these financial statements, we have not completed our assessment, and therefore no adjustments have been made. Additional disclosures of any material impact will be provided in future periods as the effect of the legislation is determined

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- Definition The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 855 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/855/tableOfContent Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 855 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483399/855-10-50-2 + Details
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