SEGMENT DISCLOSURES (Tables)

12 Months Ended

Dec. 31, 2025

Summary of Revenue from External Customers

We operate in the United States and Canada and revenue generated from such operations during the years ended December 31, 2025, 2024 and 2023 was as follows (in thousands):


	Year Ended December 31,
	2025		2024		2023
United States	$	2,756,176	$	1,811,113	$	1,589,478
Canada	1,815		2,359		1,716
Total revenue	$	2,757,991	$	1,813,472	$	1,591,194

Summary of Segment Information

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 years ended December 31, 2025, 2024 and 2023 are presented below (in thousands).


	For the Year Ended December 31, 2025
	Financial Services		Benefits and Insurance Services		Total
Revenue from external customers	$	2,348,358	$	409,633	$	2,757,991

Significant expenses:
Personnel costs	1,592,591		258,849		1,851,440
Facility costs	95,239		13,227		108,466
Other costs, gains, and losses, net (1)	319,926		61,484		381,410
Total segment expense	2,007,756		333,560		2,341,316
Segment income before income tax expenses	340,602		76,073		416,675

Corporate & other:
Unallocated corporate operating expenses					61,000
General & administrative expenses					121,383
Interest expense					107,215
Other income, net					(33,758)
Consolidated income before income tax expenses					$	160,835


	For the Year Ended December 31, 2024
	Financial Services		Benefits and Insurance Services		Total
Revenue from external customers	$	1,412,424	$	401,048	$	1,813,472

Significant expenses:
Personnel costs	1,015,643		257,166		1,272,809
Facility costs	55,355		12,481		67,836
Other costs, gains, and losses, net (1)	181,697		58,476		240,173
Total segment expense	1,252,695		328,123		1,580,818
Segment income before income tax expenses	159,729		72,925		232,654

Corporate & other:
Unallocated corporate operating expenses					44,485
General & administrative expenses					108,753
Interest expense					34,374
Other income, net					(12,765)
Consolidated income before income tax expenses					$	57,807


	For the Year Ended December 31, 2023
	Financial Services		Benefits and Insurance Services		Total
Revenue from external customers	$	1,208,589	$	382,605	$	1,591,194

Significant expenses:
Personnel costs	834,740		242,340		1,077,080
Facility costs	44,694		12,196		56,890
Other costs, gains, and losses, net (1)	136,483		53,916		190,399
Total segment expense	1,015,917		308,452		1,324,369
Segment income before income tax expenses	192,672		74,153		266,825

Corporate & other:
Unallocated corporate operating expenses					39,344
General & administrative expenses					57,965
Interest expense					20,129
Other income, net					(16,916)
Consolidated income before income tax expenses					$	166,303

(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.