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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012



	For the Year Ended
	December 31,
	2012		2011		2010

United States	$	84,220	$	71,059	$	56,573
Other		(4,865)		(332)		(15,380)
Total income before income tax expense	$	79,355	$	70,727	$	41,193

Schedule of Income Tax Expense (Benefit)



	For the Year Ended
	December 31,
	2012		2011		2010
Federal:
Current	$	18,667	$	13,697	$	10,160
Deferred		9,136		9,788		6,423
Total		27,803		23,485		16,583
State:
Current		4,349		3,323		2,386
Deferred		2,331		2,498		1,639
Total		6,680		5,821		4,025
Foreign:
Current		(953)		1,340		817
Deferred		(344)		(1,049)		(4,289)
Total		(1,297)		291		(3,472)
Total federal, state and foreign income tax expense	$	33,186	$	29,597	$	17,136

Schedule of Effective Income Tax Rate Reconciliation



	For the Year Ended
	December 31,
	2012		2011		2010
Federal tax expense at the statutory rate	35.0	%	35.0	%	35.0	%
State tax expense at the statutory rate, net of federal tax benefits	5.8		5.4		6.8
Foreign taxes	0.6		0.1		2.9
Effect of non-deductible meals and entertainment expense	0.7		0.7		1.4
Deemed liquidation of certain foreign entities	-		-		(3.8)
Effect of other transactions, net	(0.3)		0.6		(0.7)
Effective income tax rate	41.8	%	41.8	%	41.6	%

Schedule of Deferred Income Taxes




	December 31,
	2012		2011
Deferred tax assets (liabilities) attributable to:
Allowance for uncollectible receivables	$	5,744	$	5,845
Deferred revenue		2,464		982
Accrued compensation		5,677		4,822
Accrued office consolidation costs		383		371
Interest rate derivatives		208		197
Depreciation and amortization		-		804
Share-based compensation		5,468		4,447
Forgivable loans		3,692		3,553
Foreign net operating losses		603		1,835
Other		305		140
Deferred tax assets		24,544		22,996

Acquisition costs — domestic acquisitions		(67,654)		(56,037)
Acquisition costs — foreign acquisitions		(2,147)		(2,565)
Prepaid expenses		(1,528)		(1,129)
Depreciation and amortization		(3,017)		-
Deferred tax liabilities		(74,346)		(59,731)
Net deferred tax liabilities	$	(49,802)	$	(36,735)

Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits



	Amount
	(In thousands)
Balance at January 1, 2012	$	100
Additions based on tax positions of prior years		265
Reductions based on tax positions of prior years		(40)
Settlements		(42)
Balance at December 31, 2012	$	283

- Definition

Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

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