SEGMENT DISCLOSURES (Tables)

6 Months Ended

Jun. 30, 2025

Segment Reporting [Abstract]

Summary of Segment Information

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 costs			378,268						65,078						10,357						453,703
Facility costs			23,636						3,195						3						26,834
Other costs, gains, and losses, net (1)			82,580						15,688						121						98,389
Total segment expense			484,484						83,961						10,481						578,926
Segment income before income tax expense			85,335						17,968						1,267						104,570

Corporate & other:
Unallocated corporate operating expenses																					16,638
General & administrative expenses																					27,637
Interest expense																					27,867
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 costs			212,988						65,435						11,421						289,844
Facility costs			11,510						3,062						62						14,634
Other costs, gains, and losses, net (1)			38,183						14,703						549						53,435
Total segment expense			262,681						83,200						12,032						357,913
Segment income before income tax expense			46,552						14,219						1,328						62,099

Corporate & other:
Unallocated corporate operating expenses																					8,288
General & administrative expenses																					22,050
Interest expense																					5,884
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 costs			789,570						131,743						20,512						941,825
Facility costs			47,346						6,403						5						53,754
Other costs, gains, and losses, net (1)			157,876						30,846						229						188,951
Total segment expense			994,792						168,992						20,746						1,184,530
Segment income before income tax expense			288,688						45,913						2,379						336,980

Corporate & other:
Unallocated corporate operating expenses																					20,435
General & administrative expenses																					55,707
Interest expense																					53,023
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 costs			429,603						131,158						22,843						583,604
Facility costs			23,845						6,244						125						30,214
Other costs, gains, and losses, net (1)			74,708						29,391						997						105,096
Total segment expense			528,156						166,793						23,965						718,914
Segment income before income tax expense			153,707						39,034						2,654						195,395

Corporate & other:
Unallocated corporate operating expenses																					23,642
General & administrative expenses																					40,761
Interest expense																					10,395
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.