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SEGMENT DISCLOSURES
 9 Months Ended
Sep. 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 Note 19, Segment Disclosure, to the consolidated financial statements contained in our 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 nine months ended September 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 nine months ended September 30, 2025 and 2024 was as follows (in thousands):
 Three Months Ended September 30, 2025
 Financial
Services		Benefits and
Insurance
Services		National
Practices		Total
Revenue from external customers$578,522 $103,387 $11,909 $693,818 
Significant expenses:
Personnel costs381,10665,22210,560456,888
Facility costs22,9373,219226,158
Other costs, gains, and losses, net (1)
80,41715,599(1,001)95,015
Total segment expense484,46084,0409,561578,061
Segment income before income tax expense94,06219,3472,348115,757
Corporate & other:
Unallocated corporate operating expenses25,081 
General & administrative expenses31,265 
Interest expense27,960 
Other income, net(8,955)
Consolidated income before income tax expense$40,406 
 Three Months Ended September 30, 2024
 Financial
Services		Benefits and
Insurance
Services		National
Practices		Total
Revenue from external customers$322,295 $104,040 $12,549 $438,884 
Significant expenses:
Personnel costs210,41864,85510,643285,916
Facility costs11,9623,1104215,114
Other costs, gains, and losses, net (1)
38,24414,998(4,537)48,705
Total segment expense260,62482,9636,148349,735
Segment income before income tax expense61,67121,0776,40189,149
Corporate & other:
Unallocated corporate operating expenses11,266 
General & administrative expenses23,227 
Interest expense4,968 
Other income, net(1,283)
Consolidated income before income tax expense$50,971 
 Nine Months Ended September 30, 2025
 Financial
Services		Benefits and
Insurance
Services		National
Practices		Total
Revenue from external customers$1,862,002 $318,292 $35,034 $2,215,328 
Significant expenses:
Personnel costs1,170,676 196,965 31,072 1,398,713 
Facility costs70,283 9,622 7 79,912 
Other costs, gains, and losses, net (1)
238,293 46,445 (772)283,966 
Total segment expense1,479,252 253,032 30,307 1,762,591 
Segment income before income tax expense382,750 65,260 4,727 452,737 
Corporate & other:
Unallocated corporate operating expenses45,518 
General & administrative expenses86,972 
Interest expense80,983 
Other income, net(31,831)
Consolidated income before income tax expense$271,095 
 
Nine Months Ended September 30, 2024
 Financial
Services		Benefits and
Insurance
Services		National
Practices		Total
Revenue from external customers$1,004,158 $309,867 $39,168 $1,353,193 
Significant expenses:
Personnel costs640,021 196,013 33,486 869,520 
Facility costs35,807 9,354 167 45,328 
Other costs, gains, and losses, net (1)
112,952 44,389 (3,540)153,801 
Total segment expense788,780 249,756 30,113 1,068,649 
Segment income before income tax expense215,378 60,111 9,055 284,544 
Corporate & other:
Unallocated corporate operating expenses34,908 
General & administrative expenses63,988 
Interest expense15,363 
Other income, net(12,893)
Consolidated income before income tax expense$183,178 
(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.