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Income Taxes Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The provision (benefit) for income taxes from continuing operations for the years ended December 31, 2011, 2012 and 2013 consisted of (in thousands):

	Year Ended December 31,
	2011				2012				2013
Current:
U. S. federal provision (benefit)	$	6,801			$	3,422			$	(674	)
State provision (benefit)	926				(41		)		(524		)
Total current provision (benefit)	7,727				3,381				(1,198		)
Deferred:
U. S. federal provision (benefit)	(3,093		)		3,980				8,738
State provision (benefit)	(43		)		(401		)		1,737
Total deferred provision (benefit)	(3,137		)		3,579				10,475
Total income tax provision	$	4,590			$	6,960			$	9,277

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of taxes from continuing operations calculated at the U.S. federal statutory rate to those reflected in the Consolidated Statements of Operations for the years ended December 31, 2011, 2012 and 2013 is as follows (in thousands):

	Year Ended December 31,
	2011							2012							2013
	Amount				Percent			Amount				Percent			Amount				Percent
Federal statutory rate	$	3,672			34.0		%	$	5,960			34.0		%	$	8,317			34.0		%
Effect of state income taxes, net of federal benefit	637				5.9			631				3.6			1,468				6.0
Effect of non-deductible expenses and other, net	464				4.3			1,297				7.4			(630		)		(2.6	)
Change in valuation allowance	(183		)		(1.7	)		(928		)		(5.3	)		122				0.5
Total	$	4,590			42.5		%	$	6,960			39.7		%	$	9,277			37.9		%

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences from total operations that give rise to significant deferred tax assets and liabilities at December 31, 2012 and 2013 were as follows (in thousands):

	Year Ended December 31,
	2012				2013
Deferred income tax assets:
Net operating loss carryforwards	$	3,787			$	6,404
Tax credit carryforwards	83				788
State bonus depreciation	155				1,254
Accrued liabilities and other	1,252				6,892
Amortization of non-compete agreements	471				674
Preneed liabilities, net	32,452				11,654
Total deferred income tax assets	38,200				27,666
Less valuation allowance	(317		)		(468		)
Total deferred income tax assets	$	37,883			$	27,198
Deferred income tax liabilities:
Amortization and depreciation	$	(34,125	)		$	(34,887	)
Prepaids and other	(318		)		(1,447		)
Total deferred income tax liabilities	(34,443		)		(36,334		)
Total net deferred tax assets (liabilities)	$	3,440			$	(9,136	)
Current deferred tax asset	$	1,220			$	2,779
Non-current deferred tax asset (liabilities)	2,220				(11,915		)
Total net deferred tax assets (liabilities)	$	3,440			$	(9,136	)

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):

	Year Ended December 31,
	2011				2012				2013
Unrecognized tax benefit at beginning of year	$	7,396			$	7,617			$	7,747
Reductions based on tax positions related to the prior year	—				(259		)		(93		)
Additions based on tax positions related to the current year	253				389				209
Reductions as a result of a lapse of the applicable statute of limitations	(32		)		—				(31		)
Unrecognized tax benefit at end of year	$	7,617			$	7,747			$	7,832

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of the change in unrecognized tax benefits.

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