v3.26.3
Special Charges
9 Months Ended
Sep. 30, 2026
Restructuring and Related Activities [Abstract]  
Special Charges Special Charges
During the three months ended September 30, 2026, we recorded special charges of $46.0 million as part of a plan to align staffing with demand, which consisted of $45.5 million in salary- and benefits-related costs associated with targeted headcount reductions and $0.5 million in non-cash real estate-related costs. A portion of the special charges liabilities was paid during the three months ended September 30, 2026 and the remaining amounts are expected to be paid in cash in the next 12 months. Liabilities related to the special charges were $38.4 million as of September 30, 2026. These amounts are included in “Accounts payable, accrued expenses and other” on our Condensed Consolidated Balance Sheets.
During the nine months ended September 30, 2025, we recorded special charges of $25.3 million. The charges related to targeted headcount reductions in areas of each segment and region where we realigned our workforce with current business demand for our consulting services.
The following table details the special charges by segment:
Three Months Ended September 30,Nine Months Ended September 30,
2026202520262025
Corporate Finance$16,001 $— $16,001 $11,696 
Forensic and Litigation Consulting (“FLC”)15,707 — 15,707 5,475 
Economic Consulting1,647 — 1,647 983 
Technology 2,883 — 2,883 1,928 
Strategic Communications5,304 — 5,304 3,268 
Segment special charges41,542 — 41,542 23,350 
Unallocated Corporate 4,466 — 4,466 1,945 
Total$46,008 $— $46,008 $25,295