Segment information for the three and six months ended June 30, 2014 and 2013 was as follows (in thousands):


	Three Months Ended June 30, 2014
	Financial Services			Employee Services			National Practices		Corporate and Other			Total
Revenue	$	119,082		$	54,479		$	7,324	$	—		$	180,885
Operating expenses		104,591			45,936			6,685		5,095			162,307

Gross margin		14,491			8,543			639		(5,095	)		18,578
Corporate general & admin		—			—			—		8,306			8,306

Operating income (loss)		14,491			8,543			639		(13,401	)		10,272
Other income (expense):
Interest expense		—			(8	)		—		(3,569	)		(3,577	)
Gain on sale of operations, net		—			—			—		68			68
Other (expense) income, net		(58	)		89			—		3,905			3,936

Total other (expense) income		(58	)		81			—		404			427

Income (loss) from continuing operations before income tax expense	$	14,433		$	8,624		$	639	$	(12,997	)	$	10,699


	Three Months Ended June 30, 2013
	Financial Services		Employee Services		National Practices		Corporate and Other			Total
Revenue	$	113,527	$	51,488	$	7,214	$	—		$	172,229
Operating expenses		98,721		42,868		6,875		2,627			151,091

Gross margin		14,806		8,620		339		(2,627	)		21,138
Corporate general & admin		—		—		—		7,649			7,649

Operating income (loss)		14,806		8,620		339		(10,276	)		13,489
Other income (expense):
Interest expense		—		—		—		(4,145	)		(4,145	)
Gain on sale of operations, net		—		—		—		48			48
Other income (expense), net		339		74		—		102			515

Total other income (expense)		339		74		—		(3,995	)		(3,582	)

Income (loss) from continuing operations before income tax expense	$	15,145	$	8,694	$	339	$	(14,271	)	$	9,907


	Six Months Ended June 30, 2014
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	264,502	$	110,588		$	14,703	$	—		$	389,793
Operating expenses		214,613		91,671			13,318		8,892			328,494

Gross margin		49,889		18,917			1,385		(8,892	)		61,299
Corporate general & admin		—		—			—		18,565			18,565

Operating income (loss)		49,889		18,917			1,385		(27,457	)		42,734
Other income (expense):
Interest expense		—		(16	)		—		(6,994	)		(7,010	)
Gain on sale of operations, net		—		—			—		76			76
Other income, net		41		375			—		5,495			5,911

Total other income (expense)		41		359			—		(1,423	)		(1,023	)

Income (loss) from continuing operations before income tax expense	$	49,930	$	19,276		$	1,385	$	(28,880	)	$	41,711


	Six Months Ended June 30, 2013
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	254,452	$	104,266		$	14,700	$	—		$	373,418
Operating expenses		203,603		85,490			13,825		7,562			310,480

Gross margin		50,849		18,776			875		(7,562	)		62,938
Corporate general & admin		—		—			—		17,633			17,633

Operating income (loss)		50,849		18,776			875		(25,195	)		45,305
Other income (expense):
Interest expense		—		(8	)		—		(8,193	)		(8,201	)
Gain on sale of operations, net		—		—			—		66			66
Other income, net		376		175			—		1,692			2,243

Total other income (expense)		376		167			—		(6,435	)		(5,892	)

Income (loss) from continuing operations before income tax expense	$	51,225	$	18,943		$	875	$	(31,630	)	$	39,413