Segment information for the three and nine months ended September 30, 2013 and 2012 was as follows (in thousands):


	Three Months Ended September 30, 2013
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	110,613	$	50,414		$	7,812	$	—		$	168,839
Operating expenses		97,653		42,055			6,617		4,610			150,935

Gross margin		12,960		8,359			1,195		(4,610	)		17,904
Corporate general & admin		—		—			—		8,944			8,944

Operating income (loss)		12,960		8,359			1,195		(13,554	)		8,960
Other income (expense):
Interest expense		—		(6	)		—		(3,809	)		(3,815	)
Gain on sale of operations, net		—		—			—		6			6
Other income, net		74		63			—		2,234			2,371

Total other income (expense)		74		57			—		(1,569	)		(1,438	)

Income (loss) from continuing operations before income tax expense	$	13,034	$	8,416		$	1,195	$	(15,123	)	$	7,522


	Three Months Ended September 30, 2012
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	95,976	$	45,762		$	8,103	$	—		$	149,841
Operating expenses		87,260		38,592			6,844		4,508			137,204

Gross margin		8,716		7,170			1,259		(4,508	)		12,637
Corporate general & admin		—		—			—		7,475			7,475

Operating income (loss)		8,716		7,170			1,259		(11,983	)		5,162
Other income (expense):
Interest expense		—		(6	)		—		(3,570	)		(3,576	)
Gain on sale of operations, net		—		—			—		21			21
Other income, net		53		244			1		2,243			2,541

Total other income (expense)		53		238			1		(1,306	)		(1,014	)

Income (loss) from continuing operations before income tax expense	$	8,769	$	7,408		$	1,260	$	(13,289	)	$	4,148


	Nine Months Ended September 30, 2013
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	365,591	$	154,681		$	22,512	$	—		$	542,784
Operating expenses		302,397		127,545			20,442		12,176			462,560

Gross margin		63,194		27,136			2,070		(12,176	)		80,224
Corporate general & admin		—		—			—		26,577			26,577

Operating income (loss)		63,194		27,136			2,070		(38,753	)		53,647
Other income (expense):
Interest expense		—		(15	)		—		(12,001	)		(12,016	)
Gain on sale of operations, net		—		—			—		72			72
Other income, net		450		238			1		3,925			4,614

Total other income (expense)		450		223			1		(8,004	)		(7,330	)

Income (loss) from continuing operations before income tax expense	$	63,644	$	27,359		$	2,071	$	(46,757	)	$	46,317


	Nine Months Ended September 30, 2012
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	329,476	$	139,430		$	22,697	$	—		$	491,603
Operating expenses		273,623		116,561			20,225		12,374			422,783

Gross margin		55,853		22,869			2,472		(12,374	)		68,820
Corporate general & admin		—		—			—		25,594			25,594

Operating income (loss)		55,853		22,869			2,472		(37,968	)		43,226
Other income (expense):
Interest expense		—		(18	)		—		(11,180	)		(11,198	)
Gain on sale of operations, net		—		—			—		2,660			2,660
Other income, net		149		437			1		4,435			5,022

Total other income (expense)		149		419			1		(4,085	)		(3,516	)

Income (loss) from continuing operations before income tax expense	$	56,002	$	23,288		$	2,473	$	(42,053	)	$	39,710