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Income Taxes Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

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, 2013, 2014 and 2015 consisted of (in thousands):

	Year Ended December 31,
	2013				2014				2015
Current:
U. S. federal provision (benefit)	$	(672	)		$	1,188			$	9,840
State provision (benefit)	(522		)		772				862
Total current provision (benefit)	$	(1,194	)		$	1,960			$	10,702
Deferred:
U. S. federal provision	$	8,708			$	5,117			$	1,928
State provision (benefit)	1,731				178				1,107
Total deferred provision	$	10,439			$	5,295			$	3,035
Total income tax provision	$	9,245			$	7,255			$	13,737

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, 2013, 2014 and 2015 is as follows (in thousands):

	Year Ended December 31,
	2013							2014							2015
	Amount				Percent			Amount				Percent			Amount				Percent
Federal statutory rate	$	8,284			34.0		%	$	7,719			34.0		%	$	12,105			35.0		%
Effect of state income taxes, net of federal benefit	1,462				6.0			831				3.7			1,618				4.7
Effect of non-deductible expenses and other, net	(633		)		(2.6	)		583				2.6			155				0.4
Change in valuation allowance	132				0.5			(138		)		(0.6	)		(141		)		(0.4	)
Reduction for tax year 2011 federal audit	—				—			(1,740		)		(7.7	)		—				—
Total	$	9,245			37.9		%	$	7,255			32.0		%	$	13,737			39.7		%

Unrecognized Tax Benefits

The following table summarizes our unrecognized tax benefit as of December 31, 2014 and 2015 (in thousands):

		December 31, 2014				December 31, 2015
Unrecognized tax benefit		$	515			$	814
Interest accrued on unrecognized tax benefits		$	—			$	44

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, 2014 and 2015 were as follows (in thousands):

	Year Ended December 31,
	2014				2015
Deferred income tax assets:
Net operating loss carryforwards	$	2,735			$	2,132
Tax credit carryforwards	127				133
State bonus depreciation	1,513				993
Accrued liabilities and other	9,115				9,949
Amortization of non-compete agreements	815				897
Preneed liabilities, net	9,935				10,324
Total deferred income tax assets	24,240				24,428
Less valuation allowance	(330		)		(189		)
Total deferred income tax assets	$	23,910			$	24,239
Deferred income tax liabilities:
Amortization and depreciation	$	(43,441	)		$	(48,318	)
Convertible subordinated notes due 2021	(11,685		)		(10,184		)
Prepaids and other	(1,448		)		(1,436		)
Total deferred income tax liabilities	(56,574		)		(59,938		)
Total net deferred tax liabilities	$	(32,664	)		$	(35,699	)
Current deferred tax asset	$	3,750			$	4,257
Non-current deferred tax liabilities	(36,414		)		(39,956		)
Total net deferred tax liabilities	$	(32,664	)		$	(35,699	)

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,
	2013				2014				2015
Unrecognized tax benefit at beginning of year	$	7,747			$	7,832			$	515
Reductions based on tax positions related to the prior year	(93		)		—				—
Reductions for tax year 2011 federal audit	—				(7,310		)		—
Additions based on tax positions related to the current year	209				—				299
Reductions as a result of a lapse of the applicable statute of limitations	(31		)		(7		)		—
Unrecognized tax benefit at end of year	$	7,832			$	515			$	814

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