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SEGMENT DISCLOSURES
 6 Months Ended
Jun. 30, 2025
Segment Reporting [Abstract]  
SEGMENT DISCLOSURES SEGMENT DISCLOSURES
Our business units have been aggregated into three practice groups: Financial Services, Benefits and Insurance Services, and National Practices. The business units have been aggregated based on the following factors: similarity of the products and services provided to clients; similarity of the regulatory environment in which they operate; and similarity of economic conditions affecting long-term performance. The business units are managed along these segment lines. Refer to the Annual Report on Form 10-K for the year ended December 31, 2024 for further discussion on the segment lines.
Corporate and Other - Included in Corporate and Other are operating expenses that are not directly allocated to the individual business units. These expenses primarily consist of certain health care costs, gains or losses attributable to assets held in our non-qualified deferred compensation plan, stock-based compensation, consolidation and integration charges, certain professional fees, certain advertising costs, and other various expenses.
Accounting policies of the practice groups are the same as those described in Note 1, Basis of Presentation and Significant Accounting Policies, to the Annual Report on Form 10-K for the year ended December 31, 2024. Upon consolidation, intercompany accounts and transactions are eliminated, thus inter-segment revenue is not included in the measure of profit or loss for the practice groups. Performance of the practice groups is evaluated on income (loss) before income tax expense (benefit) excluding those costs listed above, which are reported in “Corporate and Other”.
The practice groups respective revenue and pre-tax income, significant segment expenses, and a reconciliation of segment profit or loss measure to the consolidated income before income tax expense for the three and six months ended June 30, 2025 and 2024 is presented below. We do not manage our assets on a segment basis, therefore segment assets are not presented below.
Segment information for the three and six months ended June 30, 2025 and 2024 was as follows (in thousands):
 Three months ended June 30, 2025
 Financial
Services		Benefits and
Insurance
Services		National
Practices		Total
Revenue from external customers$569,819 $101,929 $11,748 $683,496 
Significant expenses:
Personnel costs378,26865,07810,357453,703
Facility costs23,6363,195326,834
Other costs, gains, and losses, net (1)
82,58015,68812198,389
Total segment expense484,48483,96110,481578,926
Segment income before income tax expense85,33517,9681,267104,570
Corporate & other:
Unallocated corporate operating expenses16,638 
General & administrative expenses27,637 
Interest expense27,867 
Other income, net(25,351)
Consolidated income before income tax expense$57,779 
 Three Months Ended June 30, 2024
 Financial
Services		Benefits and
Insurance
Services		National
Practices		Total
Revenue from external customers$309,233 $97,419 $13,360 $420,012 
Significant expenses:
Personnel costs212,98865,43511,421289,844
Facility costs11,5103,0626214,634
Other costs, gains, and losses, net (1)
38,18314,70354953,435
Total segment expense262,68183,20012,032357,913
Segment income before income tax expense46,55214,2191,32862,099
Corporate & other:
Unallocated corporate operating expenses8,288 
General & administrative expenses22,050 
Interest expense5,884 
Other income, net(2,316)
Consolidated income before income tax expense$28,193 
 Six months ended June 30, 2025
 Financial
Services		Benefits and
Insurance
Services		National
Practices		Total
Revenue from external customers$1,283,480 $214,905 $23,125 $1,521,510 
Significant expenses:
Personnel costs789,570 131,743 20,512 941,825 
Facility costs47,346 6,403 5 53,754 
Other costs, gains, and losses, net (1)
157,876 30,846 229 188,951 
Total segment expense994,792 168,992 20,746 1,184,530 
Segment income before income tax expense288,688 45,913 2,379 336,980 
Corporate & other:
Unallocated corporate operating expenses20,435 
General & administrative expenses55,707 
Interest expense53,023 
Other income, net(22,874)
Consolidated income before income tax expense$230,689 
 Six Months Ended June 30, 2024
 Financial
Services		Benefits and
Insurance
Services		National
Practices		Total
Revenue from external customers$681,863 $205,827 $26,619 $914,309 
Significant expenses:
Personnel costs429,603 131,158 22,843 583,604 
Facility costs23,845 6,244 125 30,214 
Other costs, gains, and losses, net (1)
74,708 29,391 997 105,096 
Total segment expense528,156 166,793 23,965 718,914 
Segment income before income tax expense153,707 39,034 2,654 195,395 
Corporate & other:
Unallocated corporate operating expenses23,642 
General & administrative expenses40,761 
Interest expense10,395 
Other income, net(11,610)
Consolidated income before income tax expense$132,207 

(1)Other costs, gains, and losses, net primarily consist of travel and entertainment costs, computer and technology related costs, depreciation and amortization expenses, and other discretionary costs.