DEFINED CONTRIBUTION PLANS |
6 Months Ended |
|---|---|
Jun. 30, 2026 | |
| Retirement Benefits [Abstract] | |
| DEFINED CONTRIBUTION PLANS | DEFINED CONTRIBUTION PLANS The Company has a 401(k) defined contribution plan (the 401(k) Plan), whereby eligible employees may contribute up to 90% of their annual basic earnings, subject to applicable annual Internal Revenue Code limits. Additionally, the 401(k) Plan provides for discretionary matching contributions (as defined in the 401(k) Plan) by the Company. The Company has a non-qualified deferred compensation plan (DCP), whereby highly compensated employees may defer the receipt of a portion of their base compensation and, for certain employees, up to 100% of their eligible bonuses. Additionally, the DCP allows for the employee deferrals to be deposited into a rabbi trust and the funds are generally invested in individual variable life insurance contracts owned by the Company that are specifically designed to fund savings plans of this nature. As of June 30, 2026 and December 31, 2025, the Company accrued $98,224 and $81,553, respectively, as long term deferred compensation in other long term liabilities on the condensed consolidated balance sheets. Cash surrender value of the contracts is based on investment funds that shadow the investment allocations specified by participants in the deferred compensation plan. Refer to Note 5, Fair Value Measurements for more information on the funds. For the three and six months ended June 30, 2026, the Company recorded gains on its DCP of $7,640 and $5,946, which is included in other income, net and recorded offsetting expense of $7,804 and $6,206, respectively, which is allocated between cost of services and general and administrative expenses. For the three and six months ended June 30, 2025, the Company recorded gains on its DCP of $4,482 and $4,200, which is included in other income, net and recorded offsetting expenses of $4,578 and $4,344, respectively, which is allocated between cost of services and general and administrative expenses.
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