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SEGMENT DISCLOSURES
 6 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
SEGMENT DISCLOSURES SEGMENT DISCLOSURES
As discussed in Note 14. Goodwill, the National Practices reportable segment, which consisted of a single reporting unit, was combined with a reporting unit included in the Financial Services practice group to better align our current internal management information reviewed by Chief Operating Decision Maker and reporting structure with the services provided. As a result of these changes, we now operate with two reportable segments: Financial Services and Benefits and Insurances Services. Financial results of the Financial Service Practice Group for the three and six months ended June 30, 2025 were adjusted to reflect the change in reportable segments.
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, 2025, as amended. 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, 2026 and 2025 is presented below. The segment profit or loss measure for the three and six months ended June 30, 2025 has been restated and reflects the current two reportable segments. We do not manage our assets on a segment basis, therefore segment assets are not presented below.
Segment information for the three months ended June 30, 2026 and 2025 was as follows (in thousands):
Three Months Ended June 30, 2026
Financial
Services		Benefits and
Insurance
Services		Total
Revenue from external customers$580,324 $101,882 $682,206 
Significant expenses:
Personnel costs379,65865,335444,993
Facility costs21,5503,20724,757
Other costs, gains, and losses, net (1)
98,71917,693116,412
Total segment expense499,92786,235586,162
Segment income before income tax expense80,39715,64796,044
Corporate & other:
Unallocated corporate operating expenses23,661 
General & administrative expenses38,366 
Interest expense24,308 
Other expense, net(13,977)
Consolidated income before income tax expense$23,686 

Three Months Ended June 30, 2025
Financial
Services		Benefits and
Insurance
Services		Total
Revenue from external customers$581,567 $101,929 $683,496 
Significant expenses:
Personnel costs388,62565,078453,703
Facility costs23,6393,19526,834
Other costs, gains, and losses, net (1)
82,70115,68898,389
Total segment expense494,96583,961578,926
Segment income before income tax expense86,60217,968104,570
Corporate & other:
Unallocated corporate operating expenses16,638 
General & administrative expenses27,637 
Interest expense27,867 
Other expense, net(25,351)
Consolidated income before income tax expense$57,779 
Six Months Ended June 30, 2026
Financial
Services		Benefits and
Insurance
Services		Total
Revenue from external customers$1,320,654 $210,131 $1,530,785 
Significant expenses:
Personnel costs787,430 130,022 917,452 
Facility costs50,012 6,431 56,443 
Other costs, gains, and losses, net (1)
194,128 34,641 228,769 
Total segment expense1,031,570 171,094 1,202,664 
Segment income before income tax expense289,084 39,037 328,121 
Corporate & other:
Unallocated corporate operating expenses30,219 
General & administrative expenses79,877 
Interest expense48,224 
Gain from acquisition related adjustment(57,955)
Other income, net(10,459)
Consolidated income before income tax expense$238,215 
Six Months Ended June 30, 2025
Financial
Services		Benefits and
Insurance
Services		Total
Revenue from external customers$1,306,605 $214,905 $1,521,510 
Significant expenses:
Personnel costs810,082 131,743 941,825 
Facility costs47,351 6,403 53,754 
Other costs, gains, and losses, net (1)
158,105 30,846 188,951 
Total segment expense1,015,538 168,992 1,184,530 
Segment income before income tax expense291,067 45,913 336,980 
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 
(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.