v3.26.1
BUSINESS COMBINATIONS (Tables)
 12 Months Ended
Dec. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Summary of Recognized Identified Assets Acquired and Liabilities Assumed
The following table summarizes the revised allocation of purchase price, reflecting the fair value of assets acquired and liabilities assumed, including the identified measurement period adjustments, and the final purchase price allocation related to the Transaction (in thousands):

On November 1, 2024
ProvisionalAdjustmentsFinal
Total consideration transferred
$1,997,781 $— $1,997,781 
Assets acquired:
Account receivable170,139 (748)169,391 
Unbilled revenue23,247 — 23,247 
Other current assets25,914 (1,483)24,431 
Property and equipment31,292 (71)31,221 
Other intangible assets490,000 — 490,000 
Right-of- use asset164,970 1,870 166,840 
Deferred income taxes, net3,427 106 3,533 
Total identifiable assets acquired
908,989 (326)908,663 
Liabilities assumed:
Account payable25,370 1,908 27,278 
Accrued personnel costs44,650 10,570 55,220 
Other current liabilities27,267 39,889 67,156 
Contingent purchase price assumed (current and non-current)24,232 715 24,947 
Lease liabilities (current and non-current)172,792 1,464 174,256 
Other non-current liabilities 61,967 (60,672)1,295 
Total liabilities assumed356,278 (6,126)350,152 
Net asset acquired552,711 5,800 558,511 
Goodwill$1,445,070 $(5,800)$1,439,270 
Summary of Segment Allocation
The following table summarizes the aggregated goodwill and intangible asset amounts resulting from the IDG acquisition and the other acquisitions for the twelve months ended December 31, 2025 and 2024, respectively (in thousands):
Twelve Months Ended December 31,
20252024
Financial ServicesBenefits & InsuranceFinancial ServicesBenefits & Insurance
Goodwill$1,876 $— $25,237 $2,345 
Client list886 — 10,514 2,644 
Total $2,762 $— $35,751 $4,989 
Summary of Contingent Consideration
The following table summarizes the changes in contingent purchase price consideration for previous acquisitions and contingent payments made for previous business acquisitions during the year ended December 31, 2025 and 2024, respectively (in thousands):
20252024
Net expense $2,588 $6,994 
Cash settlement paid$58,682 $56,594 
Shares issued (number)63 126