The following table reconciles the restated segment information to the Company's Consolidated Statements of Income and provides a summary of other key financial information for each segment, as restated, for the quarters ending March 31, 2012, June 30, 2012 and September 30, 2012 and for the quarters ending March 31, June 30, September 30, and December 31, 2011 and 2010, respectively.



Reconciliation of Segment Net Revenue to Total Revenue and EBITDA to Net Income	For the Three Months Ended							For the Three Months Ended
	March 31, 2012							June 30, 2012
	As Previously Reported		Adjustment			As Restated		As Previously Reported		Adjustment			As Restated
Segment Net Revenue
Payment Protection	$	13,175	$	(81	)	$	13,094	$	15,007	$	(96	)	$	14,911
BPO	4,205		—			4,205		4,409		—			4,409
Brokerage	10,023		—			10,023		9,782		—			9,782
Segment net revenues	27,403		(81		)	27,322		29,198		(96		)	29,102
Net losses and loss adjustment expenses	11,266		—			11,266		9,576		—			9,576
Member benefit claims	—		1,303			1,303		—		1,098			1,098
Commissions	20,039		11,949			31,988		19,892		11,390			31,282
Total segment revenue	58,708		13,171			71,879		58,666		12,392			71,058

Operating Expenses
Payment Protection	7,913		—			7,913		8,729		—			8,729
BPO	3,133		—			3,133		3,351		—			3,351
Brokerage	7,085		—			7,085		7,224		—			7,224
Total operating expenses	18,131		—			18,131		19,304		—			19,304
Net losses and loss adjustment expenses	11,266		—			11,266		9,576		—			9,576
Member benefit claims	—		1,303			1,303		—		1,098			1,098
Commissions	20,039		11,949			31,988		19,892		11,390			31,282
Total operating expenses before depreciation, amortization and interest expense	49,436		13,252			62,688		48,772		12,488			61,260

EBITDA
Payment Protection	5,262		(81		)	5,181		6,278		(96		)	6,182
BPO	1,072		—			1,072		1,058		—			1,058
Brokerage	2,938		—			2,938		2,558		—			2,558
Total EBITDA	9,272		(81		)	9,191		9,894		(96		)	9,798

Depreciation and amortization
Payment Protection	849		—			849		865		—			865
BPO	503		—			503		498		—			498
Brokerage	868		—			868		778		—			778
Total depreciation and amortization	2,220		—			2,220		2,141		—			2,141

Interest Expense
Payment Protection	1,012		—			1,012		971		—			971
BPO	267		—			267		259		—			259
Brokerage	373		—			373		360		—			360
Total interest expense	1,652		—			1,652		1,590		—			1,590



Reconciliation of Segment Net Revenue to Total Revenue and EBITDA to Net Income	For the Three Months Ended						For the Three Months Ended
	March 31, 2012						June 30, 2012
	As Previously Reported		Adjustment			As Restated	As Previously Reported		Adjustment			As Restated
Income (loss) before income taxes and non-controlling interests
Payment Protection	3,401		(81		)	3,320	4,442		(96		)	4,346
BPO	302		—			302	301		—			301
Brokerage	1,697		—			1,697	1,420		—			1,420
Corporate	—		—			—	—		—			—
Total income before income taxes and non-controlling interests	5,400		(81		)	5,319	6,163		(96		)	6,067
Income taxes	1,919		(32		)	1,887	2,146		(38		)	2,108
Less: net income attributable to non-controlling interests	18		—			18	15		—			15
Net income	$	3,463	$	(49	)	3,414	$	4,002	$	(58	)	$	3,944



Reconciliation of Segment Net Revenue to Total Revenue and EBITDA to Net Income	For the Three Months Ended
	September 30, 2012
	As Previously Reported		Adjustment			As Restated
Segment Net Revenue
Payment Protection	$	17,494	$	(144	)	$	17,350
BPO	4,951		—			4,951
Brokerage	8,839		—			8,839
Segment net revenues	31,284		(144		)	31,140
Net losses and loss adjustment expenses	11,430		—			11,430
Member benefit claims	—		1,157			1,157
Commissions	21,548		11,829			33,377
Total segment revenue	64,262		12,842			77,104

Operating Expenses
Payment Protection	9,563		—			9,563
BPO	3,836		—			3,836
Brokerage	7,268		—			7,268
Total operating expenses	20,667		—			20,667
Net losses and loss adjustment expenses	11,430		—			11,430
Member benefit claims	—		1,157			1,157
Commissions	21,548		11,829			33,377
Total operating expenses before depreciation, amortization and interest expense	53,645		12,986			66,631

EBITDA
Payment Protection	7,931		(144		)	7,787
BPO	1,115		—			1,115
Brokerage	1,571		—			1,571
Total EBITDA	10,617		(144		)	10,473

Depreciation and amortization
Payment Protection	863		—			863
BPO	494		—			494
Brokerage	641		—			641



Reconciliation of Segment Net Revenue to Total Revenue and EBITDA to Net Income	For the Three Months Ended
	September 30, 2012
	As Previously Reported		Adjustment			As Restated
Corporate	—		—			—
Total depreciation and amortization	1,998		—			1,998

Interest Expense
Payment Protection	1,359		—			1,359
BPO	294		—			294
Brokerage	372		—			372
Total interest expense	2,025		—			2,025

Income (loss) before income taxes and non-controlling interests
Payment Protection	5,709		(144		)	5,565
BPO	327		—			327
Brokerage	558		—			558
Total income before income taxes and non-controlling interests	6,594		(144		)	6,450
Income taxes	2,455		(58		)	2,397
Less: net income attributable to non-controlling interests	29		—			29
Net income	$	4,110	$	(86	)	4,024



Reconciliation of Segment Net Revenue to Total Revenue and EBITDA to Net Income	For the Three Months Ended							For the Three Months Ended
	March 31, 2011							June 30, 2011
	As Previously Reported		Adjustment			As Restated		As Previously Reported		Adjustment			As Restated
Segment Net Revenue
Payment Protection	$	14,351	$	(180	)	$	14,171	$	13,750	$	(392	)	$	13,358
BPO	3,564		—			3,564		3,691		—			3,691
Brokerage	8,891		—			8,891		9,836		—			9,836
Segment net revenues	26,806		(180		)	26,626		27,277		(392		)	26,885
Net losses and loss adjustment expenses	9,373		—			9,373		9,251		—			9,251
Member benefit claims	—		867			867		—		1,309			1,309
Commissions	18,517		11,389			29,906		17,323		11,404			28,727
Total segment revenue	54,696		12,076			66,772		53,851		12,321			66,172

Operating Expenses
Payment Protection	8,768		—			8,768		8,644		—			8,644
BPO	2,619		—			2,619		2,828		—			2,828
Brokerage	6,819		—			6,819		7,527		—			7,527
Corporate	—		—			—		1,727		—			1,727
Total operating expenses	18,206		—			18,206		20,726		—			20,726
Net losses and loss adjustment expenses	9,373		—			9,373		9,251		—			9,251
Member benefit claims	—		867			867		—		1,309			1,309
Commissions	18,517		11,389			29,906		17,323		11,404			28,727
Total operating expenses before depreciation, amortization and interest expense	46,096		12,256			58,352		47,300		12,713			60,013

EBITDA
Payment Protection	5,583		(180		)	5,403		5,106		(392		)	4,714



Reconciliation of Segment Net Revenue to Total Revenue and EBITDA to Net Income	For the Three Months Ended								For the Three Months Ended
	March 31, 2011								June 30, 2011
	As Previously Reported			Adjustment			As Restated		As Previously Reported			Adjustment			As Restated
BPO	945			—			945		863			—			863
Brokerage	2,072			—			2,072		2,309			—			2,309
Corporate	—			—			—		(1,727		)	—			(1,727		)
Total EBITDA	8,600			(180		)	8,420		6,551			(392		)	6,159

Depreciation and amortization
Payment Protection	953			—			953		1,324			—			1,324
BPO	240			—			240		277			—			277
Brokerage	442			—			442		591			—			591
Total depreciation and amortization	1,635			—			1,635		2,192			—			2,192

Interest Expense
Payment Protection	1,526			—			1,526		1,043			—			1,043
BPO	63			—			63		99			—			99
Brokerage	442			—			442		783			—			783
Total interest expense	2,031			—			2,031		1,925			—			1,925

Income (loss) before income taxes and non-controlling interests
Payment Protection	3,104			(180		)	2,924		2,739			(392		)	2,347
BPO	642			—			642		487			—			487
Brokerage	1,188			—			1,188		935			—			935
Corporate	—			—			—		(1,727		)	—			(1,727		)
Total income before income taxes and non-controlling interests	4,934			(180		)	4,754		2,434			(392		)	2,042
Income taxes	1,681			(72		)	1,609		907			(157		)	750
Less: net (loss) income attributable to non-controlling interests	(174		)	—			(174	)	2			—			2
Net income	$	3,427		$	(108	)	3,319		$	1,525		$	(235	)	$	1,290



Reconciliation of Segment Net Revenue to Total Revenue and EBITDA to Net Income	For the Three Months Ended							For the Three Months Ended
	September 30, 2011							December 31, 2011
	As Previously Reported		Adjustment			As Restated		As Previously Reported		Adjustment			As Restated
Segment Net Revenue
Payment Protection	$	15,770	$	(125	)	$	15,645	$	16,658	$	(135	)	$	16,523
BPO	3,833		—			3,833		4,496		—			4,496
Brokerage	9,208		—			9,208		9,097		—			9,097
Corporate	—		—			—		—		—			—
Segment net revenues	28,811		(125		)	28,686		30,251		(135		)	30,116
Net losses and loss adjustment expenses	9,714		—			9,714		9,611		—			9,611
Member benefit claims	—		945			945		—		1,288			1,288
Commissions	17,926		16,011			33,937		20,465		13,883			34,348
Total segment revenue	56,451		16,831			73,282		60,327		15,036			75,363

Operating Expenses
Payment Protection	8,445		—			8,445		7,657		—			7,657
BPO	2,717		—			2,717		3,434		—			3,434
Brokerage ⁽¹⁾	7,491		—			7,491		7,452		—			7,452
Corporate	36		—			36		—		—			—



Reconciliation of Segment Net Revenue to Total Revenue and EBITDA to Net Income	For the Three Months Ended								For the Three Months Ended
	September 30, 2011								December 31, 2011
	As Previously Reported			Adjustment			As Restated		As Previously Reported		Adjustment			As Restated
Total operating expenses	18,689			—			18,689		18,543		—			18,543
Net losses and loss adjustment expenses	9,714			—			9,714		9,611		—			9,611
Member benefit claims	—			945			945		—		1,288			1,288
Commissions	17,926			16,011			33,937		20,465		13,883			34,348
Total operating expenses before depreciation, amortization and interest expense	46,329			16,956			63,285		48,619		15,171			63,790

EBITDA
Payment Protection	7,325			(125		)	7,200		9,001		(135		)	8,866
BPO	1,116			—			1,116		1,062		—			1,062
Brokerage ⁽¹⁾	1,717			—			1,717		1,645		—			1,645
Corporate	(36		)	—			(36	)	—		—			—
Total EBITDA	10,122			(125		)	9,997		11,708		(135		)	11,573

Depreciation and amortization
Payment Protection	927			—			927		1,001		—			1,001
BPO	307			—			307		300		—			300
Brokerage	650			—			650		1,017		—			1,017
Corporate	—			—			—		—		—			—
Total depreciation and amortization	1,884			—			1,884		2,318		—			2,318

Interest Expense
Payment Protection	1,053			—			1,053		1,027		—			1,027
BPO	96			—			96		161		—			161
Brokerage	757			—			757		591		—			591
Total interest expense	1,906			—			1,906		1,779		—			1,779

Income (loss) before income taxes and non-controlling interests
Payment Protection	5,345			(125		)	5,220		6,973		(135		)	6,838
BPO	713			—			713		601		—			601
Brokerage ⁽¹⁾	310			—			310		37		—			37
Corporate	(36		)	—			(36	)	—		—			—
Total income before income taxes and non-controlling interests	6,332			(125		)	6,207		7,611		(135		)	7,476
Income taxes	2,259			(50		)	2,209		2,626		(54		)	2,572
Less: net income attributable to non-controlling interests	1			—			1		1		—			1
Net income	$	4,072		$	(75	)	3,997		$	4,984	$	(81	)	$	4,903

⁽¹⁾ - Includes loss on sale of subsidiary of $477 for the three months ended September 30, 2011.



Reconciliation of Segment Net Revenue to Total Revenue and EBITDA to Net Income	For the Three Months Ended									For the Three Months Ended
	March 31, 2010									June 30, 2010
	As Previously Reported			Adjustment			As Restated			As Previously Reported			Adjustment			As Restated
Segment Net Revenue
Payment Protection	$	9,903		$	—		$	9,903		$	12,210		$	—		$	12,210
BPO	4,563			—			4,563			4,327			—			4,327
Brokerage	8,261			—			8,261			7,680			—			7,680
Segment net revenues	22,727			—			22,727			24,217			—			24,217
Net losses and loss adjustment expenses	8,777			—			8,777			7,316			—			7,316
Member benefit claims	—			—			—			—			(23		)	(23		)
Commissions	19,349			—			19,349			17,850			3,105			20,955
Total segment revenue	50,853			—			50,853			49,383			3,082			52,465

Operating Expenses
Payment Protection	5,094			656			5,750			6,191			167			6,358
BPO	2,774			—			2,774			2,635			—			2,635
Brokerage	6,119			—			6,119			5,785			—			5,785
Corporate	230			—			230			612			—			612
Total operating expenses	14,217			656			14,873			15,223			167			15,390
Net losses and loss adjustment expenses	8,777			—			8,777			7,316			—			7,316
Member benefit claims	—			—			—			—			(23		)	(23		)
Commissions	19,349			—			19,349			17,850			3,105			20,955
Total operating expenses before depreciation, amortization and interest expense	42,343			656			42,999			40,389			3,249			43,638

EBITDA
Payment Protection	4,809			(656		)	4,153			6,019			(167		)	5,852
BPO	1,789			—			1,789			1,692			—			1,692
Brokerage	2,142			—			2,142			1,895			—			1,895
Corporate	(230		)	—			(230		)	(612		)	—			(612		)
Total EBITDA	8,510			(656		)	7,854			8,994			(167		)	8,827

Depreciation and amortization
Payment Protection	470			—			470			585			—			585
BPO	174			—			174			80			—			80
Brokerage	410			—			410			398			—			398
Total depreciation and amortization	1,054			—			1,054			1,063			—			1,063

Interest Expense
Payment Protection	1,661			—			1,661			1,704			—			1,704
BPO	106			—			106			92			—			92
Brokerage	124			—			124			189			—			189
Total interest expense	1,891			—			1,891			1,985			—			1,985

Income (loss) before income taxes and non-controlling interests
Payment Protection	2,678			(656		)	2,022			3,730			(167		)	3,563
BPO	1,509			—			1,509			1,520			—			1,520
Brokerage	1,608			—			1,608			1,308			—			1,308
Corporate	(230		)	—			(230		)	(612		)	—			(612		)
Total income before income taxes and non-controlling interests	5,565			(656		)	4,909			5,946			(167		)	5,779
Income taxes	2,076			(230		)	1,846			2,220			(58		)	2,162
Less: net income (loss) attributable to non-controlling interests	15			—			15			(46		)	—			(46		)



Reconciliation of Segment Net Revenue to Total Revenue and EBITDA to Net Income	For the Three Months Ended						For the Three Months Ended
	March 31, 2010						June 30, 2010
	As Previously Reported		Adjustment			As Restated	As Previously Reported		Adjustment			As Restated
Net income	$	3,474	$	(426	)	3,048	$	3,772	$	(109	)	$	3,663



Reconciliation of Segment Net Revenue to Total Revenue and EBITDA to Net Income	For the Three Months Ended									For the Three Months Ended
	September 30, 2010									December 31, 2010
	As Previously Reported			Adjustment			As Restated			As Previously Reported			Adjustment			As Restated
Segment Net Revenue
Payment Protection	$	14,641		$	—		$	14,641		$	14,192		$	—		$	14,192
BPO	4,715			—			4,715			3,464			—			3,464
Brokerage	7,158			—			7,158			6,138			—			6,138
Segment net revenues	26,514			—			26,514			23,794			—			23,794
Net losses and loss adjustment expenses	10,993			—			10,993			8,949			—			8,949
Member benefit claims	—			211			211			—			278			278
Commissions	16,432			8,527			24,959			17,372			10,011			27,383
Total segment revenue	53,939			8,738			62,677			50,115			10,289			60,404

Operating Expenses
Payment Protection	6,435			125			6,560			5,853			605			6,458
BPO	2,588			—			2,588			2,005			—			2,005
Brokerage	5,783			—			5,783			5,842			—			5,842
Corporate	1,220			—			1,220			68			—			68
Total operating expenses	16,026			125			16,151			13,768			605			14,373
Net losses and loss adjustment expenses	10,993			—			10,993			8,949			—			8,949
Member benefit claims	—			211			211			—			278			278
Commissions	16,432			8,527			24,959			17,372			10,011			27,383
Total operating expenses before depreciation, amortization and interest expense	43,451			8,863			52,314			40,089			10,894			50,983

EBITDA
Payment Protection	8,206			(125		)	8,081			8,339			(605		)	7,734
BPO	2,127			—			2,127			1,459			—			1,459
Brokerage	1,375			—			1,375			296			—			296
Corporate	(1,220		)	—			(1,220		)	(68		)	—			(68		)
Total EBITDA	10,488			(125		)	10,363			10,026			(605		)	9,421

Depreciation and amortization
Payment Protection	327			—			327			970			—			970
BPO	457			—			457			(113		)	—			(113		)
Brokerage	435			—			435			435			—			435
Total depreciation and amortization	1,219			—			1,219			1,292			—			1,292

Interest Expense
Payment Protection	1,873			—			1,873			1,959			—			1,959
BPO	126			—			126			109			—			109
Brokerage	247			—			247			274			—			274
Total interest expense	2,246			—			2,246			2,342			—			2,342

Income (loss) before income taxes and non-controlling interests
Payment Protection	6,006			(125		)	5,881			5,410			(605		)	4,805



Reconciliation of Segment Net Revenue to Total Revenue and EBITDA to Net Income	For the Three Months Ended								For the Three Months Ended
	September 30, 2010								December 31, 2010
	As Previously Reported			Adjustment			As Restated		As Previously Reported			Adjustment			As Restated
BPO	1,544			—			1,544		1,463			—			1,463
Brokerage	693			—			693		(413		)	—			(413		)
Corporate	(1,220		)	—			(1,220	)	(68		)	—			(68		)
Total income before income taxes and non-controlling interests	7,023			(125		)	6,898		6,392			(605		)	5,787
Income taxes	2,576			(44		)	2,532		1,831			(212		)	1,619
Less: net income attributable to non-controlling interests	—			—			—		51			—			51
Net income	$	4,447		$	(81	)	4,366		$	4,510		$	(393	)	$	4,117