Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Expense (Benefit), Continuing Operations

The provision for income taxes from continuing operations consists of the following (in thousands):



	YEARS ENDED DECEMBER 31,
	2015		2014		2013
Current:
Federal	$	22,265	$	15,782	$	4,140
State	4,632		2,527		449
Deferred	1,951		250		1,046
	$	28,848	$	18,559	$	5,635

Effective Income Tax Rate, Continuing Operations, Tax Rate Reconciliation

The provision for income taxes from continuing operations shown above varied from the statutory federal income tax rate for those periods as follows:



	YEARS ENDED DECEMBER 31,
	2015		2014		2013
Federal income tax rate	35.0	%	35.0	%	35.0	%
State income taxes, net of Federal tax effect	6.1		3.2		4.1
Non-deductible goodwill impairment	—		—		4.3
Non-deductible compensation	—		1.1		—
Non-deductible meals and entertainment	0.7		1.1		5.2
Other	(1.5	)	(1.7	)	3.0
Effective tax rate	40.3	%	38.7	%	51.6	%

Components of Deferred Tax Assets and Liabilities

Deferred income tax assets and liabilities are composed of the following (in thousands):



	DECEMBER 31,
	2015			2014
Deferred taxes, current:
Assets:
Accounts receivable reserves	$	982		$	804
Accrued liabilities	2,753			3,123
Deferred compensation obligation	895			1,426
Other	74			75
Deferred tax assets, current	4,704			5,428
Liabilities:
Prepaid expenses	(186		)	(448		)
Deferred tax asset, net – current	4,518			4,980
Deferred taxes, non-current:
Assets:
Accrued liabilities	613			649
Deferred compensation obligation	6,956			6,324
Stock-based compensation	1,817			1,185
Pension and post-retirement benefit plans	5,303			5,125
Goodwill and intangible assets	7,543			10,407
Deferred revenue	27			28
Other	293			995
Deferred tax assets, non-current	22,552			24,713
Liabilities:
Fixed assets	(1,198		)	(1,651		)
Other	(331		)	(122		)
Deferred tax liabilities, non-current	(1,529		)	(1,773		)
Valuation allowance	(85		)	(85		)
Deferred tax asset, net – non-current	20,938			22,855
Net deferred tax asset	$	25,456		$	27,835

Income Tax Uncertainties

A reconciliation of the beginning and ending amounts of unrecognized tax benefits for the years ended December 31, 2015, 2014 and 2013 is as follows (in thousands):



	DECEMBER 31,
	2015			2014			2013
Beginning balance	$	278		$	403		$	133
Additions for tax positions of prior years	625			90			269
Additions for tax positions of current year	—			—			25
Reductions for tax positions of prior years – lapse of applicable statutes	(33		)	(35		)	(24		)
Settlements	(82		)	(180		)	—
Ending balance	$	788		$	278		$	403