SEGMENT DISCLOSURES (Tables)

3 Months Ended

Mar. 31, 2025

Segment information for the three months ended March 31, 2025 and 2024 was as follows (in thousands):


	Three months ended March 31, 2025
	Financial Services		Benefits and Insurance Services		National Practices		Total
Revenue from external customers	$	713,661	$	112,976	$	11,377	$	838,014

Significant expenses:
Personnel costs	411,302		66,665		10,155		488,122
Facility costs	23,710		3,208		2		26,920
Other costs, gains, and losses, net (1)	75,296		15,158		108		90,562
Total segment expense	510,308		85,031		10,265		605,604
Segment income before income tax expenses	203,353		27,945		1,112		232,410

Corporate & other:
Unallocated corporate operating expenses							3,797
General & administrative expenses							28,070
Interest expense							25,156
Other expense, net							2,477
Consolidated income before income tax expenses							$	172,910


	Three Months Ended March 31, 2024
	Financial Services		Benefits and Insurance Services		National Practices		Total
Revenue from external customers	$	372,630	$	108,408	$	13,259	$	494,297

Significant expenses:
Personnel costs	216,615		65,723		11,422		293,760
Facility costs	12,335		3,182		63		15,580
Other costs, gains, and losses, net (1)	36,525		14,688		448		51,661
Total segment expense	265,475		83,593		11,933		361,001
Segment income before income tax expenses	107,155		24,815		1,326		133,296

Corporate & other:
Unallocated corporate operating expenses							15,354
General & administrative expenses							18,711
Interest expense							4,511
Other income, net							(9,294)
Consolidated income before income tax expenses							$	104,014

(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.