SEGMENT DISCLOSURES (Tables)

9 Months Ended

Sep. 30, 2025

Segment Reporting [Abstract]

Summary of Segment Information

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 costs			381,106						65,222						10,560						456,888
Facility costs			22,937						3,219						2						26,158
Other costs, gains, and losses, net (1)			80,417						15,599						(1,001)						95,015
Total segment expense			484,460						84,040						9,561						578,061
Segment income before income tax expense			94,062						19,347						2,348						115,757

Corporate & other:
Unallocated corporate operating expenses																					25,081
General & administrative expenses																					31,265
Interest expense																					27,960
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 costs			210,418						64,855						10,643						285,916
Facility costs			11,962						3,110						42						15,114
Other costs, gains, and losses, net (1)			38,244						14,998						(4,537)						48,705
Total segment expense			260,624						82,963						6,148						349,735
Segment income before income tax expense			61,671						21,077						6,401						89,149

Corporate & other:
Unallocated corporate operating expenses																					11,266
General & administrative expenses																					23,227
Interest expense																					4,968
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 costs			1,170,676						196,965						31,072						1,398,713
Facility costs			70,283						9,622						7						79,912
Other costs, gains, and losses, net (1)			238,293						46,445						(772)						283,966
Total segment expense			1,479,252						253,032						30,307						1,762,591
Segment income before income tax expense			382,750						65,260						4,727						452,737

Corporate & other:
Unallocated corporate operating expenses																					45,518
General & administrative expenses																					86,972
Interest expense																					80,983
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 costs			640,021						196,013						33,486						869,520
Facility costs			35,807						9,354						167						45,328
Other costs, gains, and losses, net (1)			112,952						44,389						(3,540)						153,801
Total segment expense			788,780						249,756						30,113						1,068,649
Segment income before income tax expense			215,378						60,111						9,055						284,544

Corporate & other:
Unallocated corporate operating expenses																					34,908
General & administrative expenses																					63,988
Interest expense																					15,363
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.