CBIZ (CBZ) 10-Q 2 Nov 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Oct. 31, 2017
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3
Trading Symbol	CBZ
Entity Registrant Name	CBIZ, Inc.
Entity Central Index Key	944,148
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		54,850,933

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 1,278	$ 3,494
Restricted cash	32,104	27,880
Accounts receivable, net	213,418	175,354
Other current assets	23,004	21,407
Current assets before funds held for clients	269,804	228,135
Funds held for clients	134,051	213,457
Total current assets	403,855	441,592
Non-current assets:
Property and equipment, net	24,446	19,450
Goodwill and other intangible assets, net	615,316	584,401
Assets of deferred compensation plan	81,720	69,912
Notes receivable	1,185	1,227
Other non-current assets	2,166	2,006
Total non-current assets	724,833	676,996
Total assets	1,128,688	1,118,588
Current liabilities:
Accounts payable	47,576	45,772
Income taxes payable	10,470	1,048
Accrued personnel costs	38,495	45,221
Notes payable	1,628	1,060
Contingent purchase price liability	15,237	16,322
Other current liabilities	14,937	16,169
Current liabilities before client fund obligations	128,343	125,592
Client fund obligations	134,119	213,855
Total current liabilities	262,462	339,447
Non-current liabilities:
Bank debt	206,000	191,400
Debt issuance costs	(959)	(1,351)
Total long-term debt	205,041	190,049
Notes payable	1,797	1,721
Income taxes payable	4,628	4,426
Deferred income taxes, net	2,189	3,545
Deferred compensation plan obligations	81,720	69,912
Contingent purchase price liability	24,133	17,387
Other non-current liabilities	16,232	12,080
Total non-current liabilities	335,740	299,120
Total liabilities	598,202	638,567
STOCKHOLDERS' EQUITY
Common stock	1,297	1,282
Additional paid in capital	670,577	655,629
Retained earnings	340,455	294,925
Treasury stock	(481,572)	(471,311)
Accumulated other comprehensive loss	(271)	(504)
Total stockholders’ equity	530,486	480,021
Total liabilities and stockholders’ equity	$ 1,128,688	$ 1,118,588

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Statement Of Income And Comprehensive Income [Abstract]
Revenue	$ 207,723	$ 199,794	$ 660,198	$ 621,047
Operating expenses	184,723	174,069	565,609	526,182
Gross margin	23,000	25,725	94,589	94,865
Corporate general and administrative expenses	7,979	8,679	25,979	27,270
Operating income	15,021	17,046	68,610	67,595
Other (expense) income:
Interest expense	(1,777)	(1,760)	(4,986)	(5,019)
Gain on sale of operations, net		329	45	480
Other income, net	2,792	2,632	9,293	5,482
Total other income, net	1,015	1,201	4,352	943
Income from continuing operations before income tax expense	16,036	18,247	72,962	68,538
Income tax expense	6,172	7,260	26,656	27,366
Income from continuing operations	9,864	10,987	46,306	41,172
Loss from discontinued operations, net of tax	(206)	(133)	(776)	(421)
Net income	$ 9,658	$ 10,854	$ 45,530	$ 40,751
Basic:
Continuing operations	$ 0.18	$ 0.21	$ 0.86	$ 0.79
Discontinued operations			(0.01)	(0.01)
Net income	0.18	0.21	0.85	0.78
Diluted:
Continuing operations	0.18	0.20	0.83	0.77
Discontinued operations			(0.01)	(0.01)
Net income	$ 0.18	$ 0.20	$ 0.82	$ 0.76
Basic weighted average shares outstanding	54,142	52,648	53,804	52,086
Diluted weighted average shares outstanding	55,827	53,846	55,641	53,320
Comprehensive Income:
Net income	$ 9,658	$ 10,854	$ 45,530	$ 40,751
Other comprehensive income (loss), net of tax	16	150	233	(291)
Comprehensive income	$ 9,674	$ 11,004	$ 45,763	$ 40,460

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Unaudited) - 9 months ended Sep. 30, 2017 - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock [Member]	Treasury Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Loss [Member]
Balance, Amount at Dec. 31, 2016	$ 480,021	$ 1,282	$ (471,311)	$ 655,629	$ 294,925	$ (504)
Balance, Shares at Dec. 31, 2016		128,191	74,147
Net income	45,530				45,530
Other comprehensive income	233					233
Share repurchases, Shares			708
Restricted stock	(10,261)	$ 3	$ (10,261)	(3)
Restricted stock, Shares		292
Stock options exercised	$ 6,227	$ 9		6,218
Stock options exercised, Shares	889	889
Share-based compensation	$ 4,247			4,247
Business acquisitions	4,489	$ 3		4,486
Business acquisitions, Shares		312
Balance, Amount at Sep. 30, 2017	$ 530,486	$ 1,297	$ (481,572)	$ 670,577	$ 340,455	$ (271)
Balance, Shares at Sep. 30, 2017		129,684	74,855

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash flows from operating activities:
Net income	$ 45,530	$ 40,751
Adjustments to reconcile net income to net cash provided by operating activities:
Loss from discontinued operations, net of tax	776	421
Gain on sale of operations, net	(45)	(480)
Depreciation and amortization expense	17,167	16,359
Amortization of discount on notes and deferred financing costs	392	393
Amortization of discount on contingent earnout liability	430	223
Bad debt expense, net of recoveries	4,265	3,291
Adjustment to contingent earnout liability	(651)	(936)
Deferred income taxes	(1,512)	1,830
Employee stock awards	4,247	4,332
Excess tax benefits from share based payment arrangements	(2,884)	(859)
Changes in assets and liabilities, net of acquisitions and divestitures:
Restricted cash	(4,224)	(8,154)
Accounts receivable, net	(38,095)	(38,666)
Other assets	2,293	(6,339)
Accounts payable	(61)	6,971
Income taxes payable	12,509	10,250
Accrued personnel costs	(7,368)	(175)
Other liabilities	1,606	5,178
Operating cash flows provided by continuing operations	34,375	34,390
Operating cash flows (used in) provided by discontinued operations	(748)	507
Net cash provided by operating activities	33,627	34,897
Cash flows from investing activities:
Business acquisitions and purchases of client lists, net of cash acquired	(27,406)	(38,238)
Purchases of client fund investments	(14,046)	(7,300)
Proceeds from the sales and maturities of client fund investments	6,495	7,132
Proceeds from sales of divested operations	45	425
Increase in funds held for clients	87,224	75,632
Additions to property and equipment	(8,870)	(2,843)
Collection of notes receivable	21	356
Net cash provided by investing activities	43,463	35,164
Cash flows from financing activities:
Proceeds from bank debt	425,400	355,200
Payment of bank debt	(410,800)	(341,400)
Payment on early extinguishment of convertible debt		(760)
Payment for acquisition of treasury stock	(10,261)	(7,957)
Decrease in client funds obligations	(79,736)	(75,540)
Proceeds from exercise of stock options	6,227	5,258
Payment of contingent consideration for acquisitions and client list purchases	(9,827)	(5,807)
Excess tax benefit from exercise of stock awards		859
Payment of notes payable	(309)	(244)
Deferred financing costs		(6)
Net cash used in financing activities	(79,306)	(70,397)
Net decrease in cash and cash equivalents	(2,216)	(336)
Cash and cash equivalents at beginning of year	3,494	850
Cash and cash equivalents at end of period	$ 1,278	$ 514

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2017
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Basis of Presentation	Note The accompanying unaudited condensed consolidated financial statements of CBIZ, Inc. and its subsidiaries (“CBIZ,” the “Company,” “we,” “us,” or “our”) have been prepared in accordance with the instructions to Form 10-Q and do not include all of the information and notes required by the accounting principles generally accepted in the United States (“GAAP”) for complete financial statements. All intercompany accounts and transactions have been eliminated in consolidation. The accompanying unaudited consolidated financial statements do not reflect the operations or accounts of variable interest entities as the impact is not material to the financial condition, results of operations or cash flows of CBIZ. These interim unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2016. In the opinion of management, all adjustments of a normal recurring nature considered necessary for a fair presentation have been included. Operating results for the three and nine months ended September 30, 2017 are not necessarily indicative of the results that may be expected for the full year ending December 31, 2017. The preparation of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Management’s estimates and assumptions include, but are not limited to, estimates of collectability of accounts receivable and unbilled revenue, the realizability of goodwill and other intangible assets, the fair value of certain assets, the valuation of stock options in determining compensation expense, estimates of accrued liabilities (such as incentive compensation, self-funded health insurance accruals, legal reserves, income tax uncertainties and contingent purchase price obligations), the provision for income taxes and the realizability of deferred tax assets. Management’s estimates and assumptions are derived from and are continually evaluated based upon available information, judgment and experience. Changes in circumstances could cause actual results to differ materially from those estimates. Refer to Note 1, Organization and Summary of Significant Accounting Policies

Accounts Receivable, Net

Accounts Receivable, Net	9 Months Ended
	Sep. 30, 2017
Receivables [Abstract]
Accounts Receivable, Net	Note 2. Accounts Receivable, Net Accounts receivable, net, at September 30, 2017 and December 31, 2016 were as follows (in thousands): September 30, December 31, 2017 2016 Trade accounts receivable $ 139,447 $ 132,880 Unbilled revenue, at net realizable value 87,606 55,982 Total accounts receivable 227,053 188,862 Allowance for doubtful accounts (13,635 ) (13,508 ) Accounts receivable, net $ 213,418 $ 175,354

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets, Net	9 Months Ended
	Sep. 30, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets, Net	Note 3. Goodwill and Other Intangible Assets, Net The components of goodwill and other intangible assets, net, at September 30, 2017 and December 31, 2016 were as follows (in thousands): September 30, December 31, 2017 2016 Goodwill $ 527,171 $ 487,484 Intangible assets: Client lists 176,161 172,343 Other intangible assets 8,708 7,994 Total intangible assets 184,869 180,337 Total goodwill and intangibles assets 712,040 667,821 Accumulated amortization: Client lists (92,900 ) (80,560 ) Other intangible assets (3,824 ) (2,860 ) Total accumulated amortization (96,724 ) (83,420 ) Goodwill and other intangible assets, net $ 615,316 $ 584,401

Depreciation and Amortization

Depreciation and Amortization	9 Months Ended
	Sep. 30, 2017
Text Block [Abstract]
Depreciation and Amortization	Note 4. Depreciation and Amortization Depreciation and amortization expense for property and equipment and intangible assets for the three and nine months ended September 30, 2017 and 2016 was as follows (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2017 2016 2017 2016 Operating expenses $ 5,796 $ 5,569 $ 16,885 $ 16,021 Corporate general and administrative expenses 92 108 282 338 Total depreciation and amortization expense $ 5,888 $ 5,677 $ 17,167 $ 16,359

Debt and Financing Arrangements

Debt and Financing Arrangements	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Debt and Financing Arrangements	Note 5. Debt and Financing Arrangements At September 30, 2017, our primary financing arrangement was the $400.0 million unsecured credit facility discussed below, which provides us with the capital necessary to meet our working capital needs as well as the flexibility to continue with our strategic initiatives, including business acquisitions and share repurchases. In addition to the discussion below, refer to our Annual Report on Form 10-K for the year ended December 31, 2016 for additional details of our debt and financing arrangements. Bank Debt We have a $400.0 million unsecured credit facility with Bank of America as agent for a group of eight participating banks that matures in July 2019. The balance outstanding under the credit facility was $206.0 million and $191.4 million at September 30, 2017 and December 31, 2016, respectively. Interest Nine Months Ended September 30, 2017 2016 Weighted average rates 2.67% 2.43% Range of effective rates 2.19% - 4.75% 1.82% - 3.50% We have approximately $142.5 million of available funds under the credit facility at September 30, 2017, net of outstanding letters of credit of $2.3 million. The credit facility provides us with operating flexibility and funding to support seasonal working capital needs and other strategic initiatives such as acquisitions and share repurchases. As of September 30, 2017, we were in compliance with our debt covenants. • Available funds under the credit facility are based on a multiple of earnings before interest, taxes, depreciation and amortization as defined in the credit facility, and are reduced by letters of credit, license bonds, other indebtedness and outstanding borrowings under the credit facility. • Under the credit facility, loans are charged an interest rate consisting of a base rate or Eurodollar rate plus an applicable margin, letters of credit are charged based on the same applicable margin, and a commitment fee is charged on the unused portion of the credit facility. Interest Expense During the three and nine months ended September 30, 2017 and 2016, we recognized interest expense as follows (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2017 2016 2017 2016 Credit facility (1) $ 1,777 $ 1,760 $ 4,986 $ 5,011 2006 Notes (2) — — — 8 Total interest expense $ 1,777 $ 1,760 $ 4,986 $ 5,019 (1) Components of interest expense related to the credit facility include amortization of deferred financing costs, commitment fees and line of credit fees. (2) During the second quarter of 2016, we redeemed the remaining 3.125% Convertible Senior Subordinated Notes (the “2006 Notes”) then remaining outstanding for $750 thousand in cash plus accrued interest under an optional early redemption provision.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2017
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 6. Commitments and Contingencies Letters of Credit and Guarantees We provide letters of credit to landlords (lessors) of our leased premises in lieu of cash security deposits, which totaled $2.3 million at both September 30, 2017 and December 31, 2016. In addition, we provide license bonds to various state agencies to meet certain licensing requirements. The amount of license bonds outstanding was $2.5 million and $2.3 million at September 30, 2017 and December 31, 2016, respectively. Legal Proceedings In 2010, CBIZ, Inc. and its subsidiary, CBIZ MHM, LLC (fka CBIZ Accounting, Tax & Advisory Services, LLC) (the “CBIZ Parties”), were named as defendants in lawsuits filed in the U.S. District Court for the District of Arizona and the Superior Court for Maricopa County, Arizona. The federal court case is captioned Robert Facciola, et al v. Greenberg Traurig LLP, et al, and the state court cases are captioned Victims Recovery, LLC v. Greenberg Traurig LLP, et al, Roger Ashkenazi, et al v. Greenberg Traurig LLP, et al, Mary Marsh, et al v. Greenberg Traurig LLP, et al; and ML Liquidating Trust v. Mayer Hoffman McCann PC, et al. Prior to these suits CBIZ MHM, LLC was named as a defendant in Jeffrey C. Stone v. Greenberg Traurig LLP, et al. These lawsuits arose out of the bankruptcy of Mortgages Ltd., a mortgage lender to developers in the Phoenix, Arizona area. Various other professional firms and individuals not related to the Company were also named defendants in these lawsuits. The lawsuits asserted claims for, among others things, violations of the Arizona Securities Act, common law fraud, and negligent misrepresentation, and sought to hold the CBIZ Parties vicariously liable for Mayer Hoffman’s conduct as Mortgage Ltd.’s auditor, as either a statutory control person under the Arizona Securities Act or a joint venturer under Arizona common law. With the exception of claims being pursued by two plaintiffs from the Ashkenazi lawsuit (“Baldino Group”), all other related matters have been dismissed or settled without payment by the CBIZ Parties. The Baldino Group’s claims, which allege damages of approximately $16.0 million, are currently stayed as to the CBIZ Parties and Mayer Hoffman, and no trial date has been set. On September 16, 2016, CBIZ, Inc. and its subsidiary CBIZ Benefits & Insurance Services, Inc. (“CBIZ Benefits”) were named as defendants in a lawsuit filed in the U.S. District Court for the Western District of Pennsylvania. The federal court case is brought by UPMC, d/b/a University of Pittsburgh Medical Center, and a health system it acquired, UPMC Altoona (formerly, Altoona Regional Health System). The lawsuit asserts professional negligence, breach of contract, and negligent misrepresentation claims against CBIZ, CBIZ Benefits and a former employee of CBIZ Benefits in connection with actuarial services provided by CBIZ Benefits to Altoona Regional Health System. The complaint seeks damages in an amount of no less than $142.0 million. We cannot predict the outcome of the above matters or estimate the possible loss or range of possible loss, if any. Although the proceedings are subject to uncertainties inherent in the litigation process and the ultimate disposition of these proceedings is not presently determinable, we intend to vigorously defend these cases. In addition to those items disclosed above, we are, from time to time, subject to claims and suits arising in the ordinary course of business.

Financial Instruments

Financial Instruments	9 Months Ended
	Sep. 30, 2017
Investments All Other Investments [Abstract]
Financial Instruments	Note 7. Financial Instruments Bonds We held corporate and municipal bonds with par values totaling $50.2 million and $42.4 million at September 30, 2017 and December 31, 2016, respectively. All bonds are investment grade and are classified as available-for-sale. These bonds have maturity or callable dates ranging from November 2017 through December 2022, and are included in “Funds held for clients – current” in the accompanying Consolidated Balance Sheets based on our intent and ability to sell these investments at any time under favorable conditions. The following table summarizes our bond activity for the nine months ended September 30, 2017 and the twelve months ended December 31, 2016 (in thousands): Nine Months Ended Twelve Months Ended September 30, 2017 December 31, 2016 Fair value at beginning of period $ 44,573 $ 43,142 Purchases 14,046 11,355 Redemptions (940 ) (2,900 ) Maturities (5,555 ) (6,878 ) Increase (decrease) in bond premium 67 (106 ) Fair market value adjustment 267 (40 ) Fair value at end of period $ 52,458 $ 44,573 Interest Rate Swaps We do not purchase or hold any derivative instruments for trading or speculative purposes. We utilize interest rate swaps to manage interest rate risk exposure associated with our floating-rate debt under the credit facility. Under these interest rate swap contracts, we receive cash flows from counterparties at variable rates based on the London Interbank Offered Rate (“LIBOR”) and pay the counterparties a fixed rate. See our Annual Report on Form 10-K for the year ended December 31, 2016 for further discussion on our interest rate swaps. The following table summarizes our outstanding interest rate swaps and their classification in the accompanying Consolidated Balance Sheets at September 30, 2017 and December 31, 2016 (in thousands): September 30, 2017 Notional Fair Amount Value (1) Balance Sheet Location Interest rate swaps (2) $ 70,000 $ 655 Other non-current assets Interest rate swaps (2) $ 10,000 $ 4 Other current assets December 31, 2016 Notional Fair Amount Value (1) Balance Sheet Location Interest rate swaps (2) $ 50,000 $ 525 Other non-current assets Interest rate swaps (2) $ 10,000 $ 4 Other current assets (1) Refer to Note 8, Fair Value Measurements (2) Under the terms of the interest rate swaps, we pay interest at a fixed rate of interest plus applicable margin as stated in the agreement, and receive interest that varies with the one-month LIBOR. The notional value, fixed rate of interest and maturity date of each interest rate swap is (i) $10.0 million – 0.885% - November 2017, (ii) $15.0 million – 1.155% - November 2018, (iii) $25.0 million – 1.300% - October 2020, (iv) $10.0 million – 1.120% - February 2021 and (v) $20.0 million – 1.770% - May 2022. The following table summarizes the effects of the interest rate swaps on the accompanying Consolidated Statements of Comprehensive Income for the three and nine months ended September 30, 2017 and 2016 (in thousands): Gain (Loss) Recognized in AOCL, net of tax Gain Reclassified from AOCL into Expense Three Months Ended Three Months Ended September 30, September 30, 2017 2016 2017 2016 Interest rate swap $ 11 $ 247 $ 20 $ 103 Nine Months Ended Nine Months Ended September 30, September 30, 2017 2016 2017 2016 Interest rate swap $ 82 $ (516 ) $ 120 $ 318

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 8. Fair Value Measurements The following table summarizes our assets and liabilities at September 30, 2017 and December 31, 2016 that are measured at fair value on a recurring basis subsequent to initial recognition and indicates the fair value hierarchy of the valuation techniques utilized by us to determine such fair value (in thousands): Level September 30, 2017 December 31, 2016 Deferred compensation plan assets 1 $ 81,720 $ 69,912 Corporate and municipal bonds 1 $ 52,458 $ 44,573 Deferred compensation plan liabilities 2 $ 81,720 $ 69,912 Interest rate swaps 2 $ 659 $ 529 Contingent purchase price liabilities 3 $ (39,370 ) $ (33,709 ) The carrying amounts of our cash and cash equivalents, accounts receivable and accounts payable approximate fair value because of the short maturity of these instruments. The carrying value of bank debt approximates fair value as the interest rate on the bank debt is variable and approximates current market rates. As a result, the fair value measurement of our bank debt is considered to be Level 2. During the nine months ended September 30, 2017 and 2016, there were no transfers between the valuation hierarchy Levels 1, 2 and 3. The following table summarizes the change in Level 3 fair values of our contingent purchase price liabilities for the nine months ended September 30, 2017 and 2016 (pre-tax basis) (in thousands): 2017 2016 Beginning balance – January 1 $ (33,709 ) $ (24,817 ) Additions from business acquisitions (17,526 ) (17,755 ) Settlement of contingent purchase price liabilities 11,644 7,945 Change in fair value of contingencies 651 936 Amortization of discount on contingent earnout liability (430 ) (223 ) Ending balance – September 30 $ (39,370 ) $ (33,914 ) Contingent Purchase Price Liabilities Contingent purchase price liabilities arise from business acquisitions and are classified as Level 3 due to the utilization of a probability weighted discounted cash flow approach to determine the fair value of the contingency. A contingent liability is established (“Additions from business acquisitions” in the table above) for each acquisition that has a contingent purchase price component extending over a term of two to six years. These liabilities are reviewed quarterly and adjusted if necessary. Refer to Note 12, Acquisitions • The significant unobservable input used in the fair value measurement of the contingent purchase price liabilities is the future performance of the acquired business. o The future performance of the acquired business directly impacts the contingent purchase price that is paid to the seller; thus, performance that exceeds estimates may result in a higher payout, and a performance below estimates may result in a lower payout (“Settlement of contingent purchase price liabilities” in the table above). o Changes in the expected amount of potential payouts are recorded as adjustments to the initial contingent purchase price liability, with the same amount being recorded in the accompanying Consolidated Statements of Comprehensive Income (“Change in fair value of contingencies” and “Amortization of discount on contingent earnout liability” in the table above). The change in fair value of contingencies also includes an adjustment for the change in share price of CBIZ common stock for the portion of future contingent consideration to be settled in stock.

Other Comprehensive (Loss) Inco

Other Comprehensive (Loss) Income	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
Other Comprehensive (Loss) Income	Note 9. Other Comprehensive Income (Loss) The following table is a summary of other comprehensive income (loss) and discloses the tax impact of each component of other comprehensive income (loss) for the three and nine months ended September 30, 2017 and 2016 (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2017 2016 2017 2016 Net unrealized gain on available-for-sale securities, net of income taxes (1) $ 11 $ (94 ) $ 162 $ 249 Net unrealized (loss) gain on interest rate swaps, net of income taxes (2) 11 247 82 (516 ) Foreign currency translation (6 ) (3 ) (11 ) (24 ) Total other comprehensive income (loss) $ 16 $ 150 $ 233 $ (291 ) (1) Net of income tax expense (benefit) of $7 and ($63) for the three months ended September 30, 2017 and 2016, respectively, and net of income tax expense of $108 and $167 for the nine months ended September 30, 2017 and 2016, respectively. (2) Net of income tax expense of $6 and $145 for the three months ended September 30, 2017 and 2016, respectively, and net of income tax expense (benefit) of $48 and ($303) for the nine months ended September 30, 2017 and 2016, respectively. Accumulated other comprehensive loss, net of tax, was approximately $0.3 million and $0.5 million at September 30, 2017 and December 31, 2016, respectively. Accumulated other comprehensive loss consisted of adjustments, net of tax, for unrealized gains and losses on available-for-sale securities and interest rate swaps, and foreign currency translation.

Employee Share Plans

Employee Share Plans	9 Months Ended
	Sep. 30, 2017
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Employee Share Plans	Note 10. Employee Share Plans Under our stock incentive plan, which expires in 2024, a maximum of 9.6 million stock options, shares of restricted stock or other stock-based compensation awards may be granted. Shares subject to award under this plan may be either authorized but unissued shares of CBIZ common stock or treasury shares. Compensation expense for stock-based awards recognized during the three and nine months ended September 30, 2017 and 2016 was as follows (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2017 2016 2017 2016 Stock options $ 527 $ 574 $ 1,578 $ 1,717 Restricted stock awards 930 916 2,669 2,615 Total stock-based compensation expense $ 1,457 $ 1,490 $ 4,247 $ 4,332 Stock award activity during the nine months ended September 30, 2017 was as follows (in thousands, except per share data): Stock Options Restricted Stock Awards Number of Options Weighted Average Exercise Per Share Number of Shares Weighted Grant-Date Fair Value (1) Outstanding at beginning of year 4,376 $ 8.02 827 $ 9.14 Granted 654 $ 15.54 295 $ 14.90 Exercised or released (889 ) $ 7.01 (395 ) $ 8.61 Expired or canceled (8 ) $ 7.71 (3 ) $ 8.36 Outstanding at September 30, 2017 4,133 $ 9.43 724 $ 11.78 Exercisable at September 30, 2017 2,292 $ 7.64 (1) Represents weighted average market value of the shares; awards are granted at no cost to the recipients. We utilized the Black-Scholes-Merton options-pricing model to determine the fair value of stock options on the date of grant. The fair value of stock options granted during 2017 was $3.49. The following weighted average assumptions were utilized: Nine Months Ended September 30, 2017 Expected volatility (1) 22.22 % Expected option life (years) (2) 4.61 Risk-free interest rate (3) 1.85 % Expected dividend yield (4) 0.00 % (1) The expected volatility assumption was determined based upon the historical volatility of our stock price, using daily price intervals. (2) The expected option life was determined based upon our historical data using a midpoint scenario, which assumes all options are exercised halfway between the expiration date and the weighted average time for the option to vest. (3) The risk-free interest rate assumption was based upon zero-coupon U.S. Treasury bonds with a term approximating the expected life of the respective options. (4) The expected dividend yield assumption was determined in view of our historical and estimated dividend payouts. We do not expect to change our dividend payout policy in the foreseeable future.

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Earnings Per Share	Note 11. Earnings Per Share The following table sets forth the computation of basic and diluted earnings per share from continuing operations for the three and nine months ended September 30, 2017 and 2016 (in thousands, except per share data). Three Months Ended Nine Months Ended September 30, September 30, 2017 2016 2017 2016 Numerator: Income from continuing operations $ 9,864 $ 10,987 $ 46,306 $ 41,172 Denominator: Basic Weighted average common shares outstanding 54,142 52,648 53,804 52,086 Diluted Stock options (1) 1,433 868 1,499 842 Restricted stock awards (1) 244 189 330 251 Contingent shares (2) 8 141 8 141 Diluted weighted average common shares outstanding 55,827 53,846 55,641 53,320 Basic earnings per share from continuing operations $ 0.18 $ 0.21 $ 0.86 $ 0.79 Diluted earnings per share from continuing operations $ 0.18 $ 0.20 $ 0.83 $ 0.77 (1) A total of 0.8 million and 0.4 million share based awards were excluded from the calculation of diluted earnings per share for the three and nine months ended September 30, 2017, respectively, and a total of 1.1 million and 1.3 million share based awards were excluded from the calculation of diluted earnings per share for the three and nine months ended September 30, 2016, respectively, as their effect would be anti-dilutive. (2) Contingent shares represent additional shares to be issued for purchase price earned by former owners of businesses acquired by us once future considerations have been met. Refer to Note 12, Acquisitions

Acquisitions

Acquisitions	9 Months Ended
	Sep. 30, 2017
Business Combinations [Abstract]
Acquisitions	Note 12. Acquisitions 2017 During the nine months ended September 30, 2017, we acquired substantially all of the assets of three businesses; CMF Associates, LLC (“CMF”), Slaton Insurance (“Slaton”) and Pacific Coastal Pension and Insurance Services, Inc. (“Pacific Coastal”). Aggregate consideration for these acquisitions consisted of approximately $23.7 million in cash consideration, $2.0 million in CBIZ common stock and $17.5 million in contingent consideration. Under the terms of these acquisition agreements, a portion of the purchase price is contingent on future performance of each of the businesses acquired. We have preliminarily determined that the fair value of the contingent consideration arrangements for these acquisitions was $17.5 million, of which $5.9 million was recorded in “Contingent purchase price liability – current” and $11.6 million was recorded in “Contingent purchase price liability – non-current” in the accompanying Consolidated Balance Sheets at September 30, 2017. Annualized revenue attributable to CMF, Slaton and Pacific Coastal is estimated to be approximately $19.2 million, $2.6 million, and $1.4 million, respectively. Pro forma results of operations for these acquisitions have not been presented because the effects of the acquisitions were not significant to our results. The acquisition of CMF, located in Philadelphia, Pennsylvania, was effective June 1, 2017. CMF provides various financial consulting, executive search and deal origination services. Operating results of CMF are reported in the Financial Services practice group. The acquisition of Slaton, located in West Palm Beach, Florida, was effective June 1, 2017. Slaton is a full service insurance brokerage firm offering clients a complete line of services including commercial lines, risk management and employee benefits. The acquisition of Pacific Coastal, located in Morgan Hill, California, was effective February 1, 2017. Pacific Coastal provides defined contribution third party administrative and consulting services. Operating results for both Slaton and Pacific Coastal are reported in the Benefits and Insurance practice group. The preliminary estimated fair values of the assets acquired and the liabilities assumed during the nine months ended September 30, 2017 are as follows (in thousands): Nine Months Ended September 30, 2017 Cash $ 843 Accounts receivable, net 4,338 Property and equipment, net 24 Other assets 151 Identifiable intangible assets 3,115 Current liabilities (4,716 ) Total identifiable net assets $ 3,755 Goodwill 39,460 Aggregate purchase price $ 43,215 The goodwill of $39.5 million arising from the acquisitions in the first nine months of 2017 primarily results from expected future earnings and cash flows from the existing management team, as well as the synergies created by the integration of the new business within the CBIZ organization, including cross-selling opportunities expected with our Financial Services and Benefits and Insurance practice groups, to help strengthen our existing service offerings and expand our market position. 2016 During the nine months ended September 30, 2016, we acquired substantially all of the non-attest assets of four businesses; Flex-Pay Business Services, Inc., (“Flex-Pay”), The Savitz Organization (“Savitz”), Millimaki Eggert, L.L.P., (“Millimaki”) and Ed Jacobs & Associates, Inc. (“EJ&A”). Aggregate consideration for these acquisitions consisted of approximately $36.7 million in cash consideration, $1.6 million in CBIZ common stock and $17.8 million in contingent consideration. Under the terms of these acquisition agreements, a portion of the purchase price is contingent on future performance of each of the businesses acquired. Utilizing a probability weighted income approach, we determined that the fair value of the contingent consideration arrangement for these acquisitions was $17.8 million, of which $5.3 million was recorded in “Contingent purchase price liability – current” and $12.5 million was recorded in “Contingent purchase price liability – non-current” in the Consolidated Balance Sheets at September 30, 2016. Annualized revenue attributable to Flex-Pay, Savitz, Millimaki and EJ&A is estimated to be approximately $10.0 million, $20.0 million, $2.4 million and $2.1 million, respectively. Pro forma results of operations for these acquisitions have not been presented because the effects of the acquisitions were not significant to our results. The acquisition of Flex-Pay, located in Winston-Salem, North Carolina, was effective June 1, 2016. Flex-Pay provides payroll processing, Affordable Care Act fulfillment and human resource solutions to more than 3,600 clients primarily in the Southeast. The acquisition of Savitz, headquartered in Philadelphia, Pennsylvania, with offices in Atlanta, Georgia, and Newton, Massachusetts, was effective April 1, 2016. Savitz is an employee retirement and health and welfare benefits firm that provides actuarial, consulting and administration outsourcing services. The acquisition of Millimaki, located in San Diego, California, was effective January 1, 2016. Millimaki provides professional tax, accounting, and financial services, with a specialty niche practice in the real estate sector, to closely held businesses, their owners, and mid-to-high net worth individuals. The acquisition of EJ&A was effective July 1, 2016. EJ&A is an employee benefits consulting business located in Cleveland, Tennessee. Operating results of Millimaki are reported in the Financial Services practice group and operating results for Flex-Pay, Savitz and EJ&A are all reported in the Benefits and Insurance practice group. The estimated fair values of the assets acquired and the liabilities assumed during the nine months ended September 30, 2016 are as follows (in thousands): Nine Months Ended September 30, 2016 Cash $ 6 Accounts receivable, net 5,436 Funds held for clients 37,230 Property and equipment, net 379 Other assets 172 Identifiable intangible assets 19,557 Current liabilities (415 ) Client fund obligations (37,230 ) Total identifiable net assets $ 25,135 Goodwill 30,927 Aggregate purchase price $ 56,062 The goodwill of $30.9 million arising from the acquisitions in the first nine months of 2016 primarily results from the same reasons as discussed above in the 2017 section. Client Lists During the nine months ended September 30, 2017, we purchased two client lists, one of which is reported in the Benefits and Insurance practice group for $0.7 million of contingent consideration and one of which is reported in the Financial Services practice group for $0.7 million of contingent considerations. During the same period in 2016, we purchased six clients lists, five of which are reported in the Benefits and Insurance practice group, and one in the Financial Services practice group. Total consideration for these client lists was $0.8 million in cash consideration, $1.2 million of guaranteed future consideration and $0.7 million of contingent consideration. Change in Contingent Purchase Price Liability for Previous Acquisitions During the first nine months of 2017 and 2016, we decreased the fair value of the contingent purchase price liability related to prior acquisitions by $0.2 million and $0.9 million, respectively. These changes in fair value are attributable to subsequent measurement adjustments based on projected future results of the acquired businesses, net present value adjustments and changes in the CBIZ common stock price. These adjustments are included in “Other income, net” in the accompanying Consolidated Statements of Comprehensive Income. Contingent Payments for Previous Acquisitions and Client Lists We paid $9.2 million in cash and issued approximately 177,000 shares of CBIZ common stock during the nine months ended September 30, 2017 for previous acquisitions. For the first nine months of 2017, we also paid approximately $1.0 million in cash for previous client list purchases. For the same period in 2016, we paid $5.7 million in cash and issued approximately 220,000 shares of CBIZ common for previous acquisitions.

Discontinued Operations and Div

Discontinued Operations and Divestitures	9 Months Ended
	Sep. 30, 2017
Discontinued Operations And Disposal Groups [Abstract]
Discontinued Operations and Divestitures	Note 13. Discontinued Operations and Divestitures We will divest (through sale or closure) business operations that do not contribute to our long-term objectives for growth, or that are not complementary to our target service offerings and markets. Divestitures are classified as discontinued operations provided they meet the criteria as provided in FASB ASC Topic 205 “Presentation of Financial Statements — Discontinued Operations — Other Presentation Matters” Discontinued Operations Revenue and results from operations of discontinued operations are separately reported as “Loss from discontinued operations, net of tax” in the accompanying Consolidated Statements of Comprehensive Income. During the first nine months of both 2017 and 2016, we did not discontinue the operations of any of our businesses. Revenue and results from operations of discontinued operations for the three and nine months ended September 30, 2017 and 2016 were as follows (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2017 2016 2017 2016 Revenue $ — $ — $ — $ — Loss from discontinued operations before income tax $ (330 ) $ (219 ) $ (1,289 ) $ (707 ) Income tax benefit (124 ) (86 ) (513 ) (286 ) Loss from discontinued operations, net of tax $ (206 ) $ (133 ) $ (776 ) $ (421 ) Divestitures Gains or losses from divested operations and assets that do not qualify for treatment as discontinued operations are recorded as “Gain on sale of operations, net” in the accompanying Consolidated Statements of Comprehensive Income. During the first nine months of 2017 and 2016, we did not sell any operations. Gains recorded during the three and nine months ended September 30, 2017 and 2016, respectively, relate to contingent consideration earned on sales made in previous periods.

Segment Disclosures

Segment Disclosures	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Segment Disclosures	Note 14. Segment Disclosures Our business units have been aggregated into three practice groups: Financial Services, Benefits and Insurance Services and National Practices. The business units have been aggregated based on the following factors: similarity of the products and services provided to clients; similarity of the regulatory environment in which they operate; and similarity of economic conditions affecting long-term performance. The business units are managed along these segment lines. A general description of services provided by each practice group is provided in the table below. Financial Services Benefits and Insurance Services National Practices • Accounting and Tax • Government Healthcare Consulting • Financial Advisory • Valuation • Risk & Advisory Services • Group Health Benefits Consulting • Payroll • Property & Casualty • Retirement Plan Services • Managed Networking and Hardware Services • Healthcare Consulting Corporate and Other . Included in “Corporate and Other” are operating expenses that are not directly allocated to the individual business units. These expenses are primarily comprised of certain health care costs, gains or losses attributable to assets held in the Company’s non-qualified deferred compensation plan, share-based compensation, consolidation and integration charges, certain professional fees, certain advertising costs and other various expenses. Accounting policies of the practice groups are the same as those described in Note 1, Organization and Summary of Significant Accounting Policies Segment information for the three months ended September 30, 2017 and 2016 was as follows (in thousands): Three Months Ended September 30, 2017 Financial Services Benefits and Insurance Services National Practices Corporate and Other Total Revenue $ 130,305 $ 69,663 $ 7,755 $ — $ 207,723 Operating expenses 112,996 59,155 7,109 5,463 184,723 Gross margin 17,309 10,508 646 (5,463 ) 23,000 Corporate general & admin — — — 7,979 7,979 Operating income (loss) 17,309 10,508 646 (13,442 ) 15,021 Other income (expense): Interest expense — (10 ) — (1,767 ) (1,777 ) Other income, net 79 82 — 2,631 2,792 Total other income 79 72 — 864 1,015 Income (loss) from continuing operations before income tax expense $ 17,388 $ 10,580 $ 646 $ (12,578 ) $ 16,036 Three Months Ended September 30, 2016 Financial Services Benefits and Insurance Services National Practices Corporate and Other Total Revenue $ 123,049 $ 68,979 $ 7,766 $ — $ 199,794 Operating expenses 105,615 57,627 6,895 3,932 174,069 Gross margin 17,434 11,352 871 (3,932 ) 25,725 Corporate general & admin — — — 8,679 8,679 Operating income (loss) 17,434 11,352 871 (12,611 ) 17,046 Other income (expense): Interest expense — (12 ) — (1,748 ) (1,760 ) Gain on sale of operations, net — — — 329 329 Other income, net 10 62 1 2,559 2,632 Total other income 10 50 1 1,140 1,201 Income (loss) from continuing operations before income tax expense $ 17,444 $ 11,402 $ 872 $ (11,471 ) $ 18,247 Segment information for the nine months ended September 30, 2017 and 2016 was as follows (in thousands): Nine Months Ended September 30, 2017 Financial Services Benefits and Insurance Services National Practices Corporate and Other Total Revenue $ 421,529 $ 215,386 $ 23,283 $ — $ 660,198 Operating expenses 348,236 179,174 21,351 16,848 565,609 Gross margin 73,293 36,212 1,932 (16,848 ) 94,589 Corporate general & admin — — — 25,979 25,979 Operating income (loss) 73,293 36,212 1,932 (42,827 ) 68,610 Other income (expense): Interest expense — (30 ) — (4,956 ) (4,986 ) Gain on sale of operations, net — — — 45 45 Other income (expense), net 122 298 (9 ) 8,882 9,293 Total other income (expense) 122 268 (9 ) 3,971 4,352 Income (loss) from continuing operations before income tax expense $ 73,415 $ 36,480 $ 1,923 $ (38,856 ) $ 72,962 Nine Months Ended September 30, 2016 Financial Services Benefits and Insurance Services National Practices Corporate and Other Total Revenue $ 398,112 $ 199,790 $ 23,145 $ — $ 621,047 Operating expenses 326,099 167,651 20,777 11,655 526,182 Gross margin 72,013 32,139 2,368 (11,655 ) 94,865 Corporate general & admin — — — 27,270 27,270 Operating income (loss) 72,013 32,139 2,368 (38,925 ) 67,595 Other income (expense): Interest expense — (32 ) — (4,987 ) (5,019 ) Gain on sale of operations, net — — — 480 480 Other income, net 237 220 2 5,023 5,482 Total other income 237 188 2 516 943 Income (loss) from continuing operations before income tax expense $ 72,250 $ 32,327 $ 2,370 $ (38,409 ) $ 68,538

New Accounting Pronouncements

New Accounting Pronouncements	9 Months Ended
	Sep. 30, 2017
Accounting Changes And Error Corrections [Abstract]
New Accounting Pronouncements	Note 15. New Accounting Pronouncements The Financial Accounting Standards Board (the “FASB”) Accounting Standards Codification (“ASC”) is the sole source of authoritative GAAP other than the Securities and Exchange Commission (“SEC”) issued rules and regulations that apply only to SEC registrants. The FASB issues an Accounting Standards Update (“ASU”) to communicate changes to the FASB codification. We assess and review the impact of all changes to the FASB codification. ASU's not listed below were reviewed and determined to be either not applicable or are not expected to have a material impact on our consolidated financial statements. Accounting Standards Adopted in 2017 Share-Based Compensation: In March 2016, the FASB issued ASU No. 2016-09, “Compensation – Stock Compensation (Topic 718) – Improvements to Employee Share-Based Payment Accounting” (“ASU 2016-09”), which requires the tax effects related to share-based payments to be recorded through the income statement and simplifies the accounting requirements for forfeitures and employers' tax withholding requirements. We elected prospective treatment in regards to ASU 2016-09 beginning January 1, 2017. For the third quarter of 2017, the adoption of ASU 2016-09 resulted in an increase of approximately 0.5 million diluted shares and a realized tax benefit of approximately $0.1 million. For the first nine months of 2017, the adoption of this ASU resulted in an increase of approximately 0.5 million diluted shares and a realized tax benefit of approximately $2.9 million. This tax benefit, which would have previously been recorded in additional paid-in capital in our Consolidated Balance Sheets, is now recorded directly to income tax expense in our Consolidated Statements of Comprehensive Income. We elected to classify excess tax benefits as an operating activity in the Consolidated Statements of Cash Flows instead of as a financing activity on a prospective basis and did not retrospectively adjust prior periods, as permitted. We also elected to continue our current policy of estimating forfeitures of share-based compensation awards at the time of grant and revising in subsequent periods to reflect actual forfeitures. Going forward, we anticipate moderate volatility in our effective tax rate adjustments related to our share-based compensation incentives which will be recorded directly into our results of operations. Accounting Standards Not Yet Adopted Derivatives and Hedging: In August 2017, the FASB issued ASU No. 2017-12, “Derivatives and Hedging (Topic 815) - Targeted Improvements to Accounting for Hedging Activities” (“ASU 2017-12”). The new standard simplifies hedge accounting through changes to both designation and measurement requirements. For hedges that qualify as highly effective, the new standard eliminates the requirement to separately measure and record hedge ineffectiveness resulting in better alignment between the presentation of the effects of the hedging instrument and the hedged item in the financial statements. ASU 2017-12 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years; the ASU allows for early adoption in any interim period after issuance of the update. We apply hedge accounting for cash flow hedging purposes and do not expect this new guidance to have a material impact on our consolidated financial statements. Modification Accounting for Share-Based Payment Awards: In May 2017, the FASB issued ASU No. 2017-09, “Compensation – Stock Compensation (Topic 718) – Scope of Modification Accounting” (“ASU 2017-09”), clarifying when a change to the terms or conditions of a share-based payment award must be accounted for as a modification. This new accounting standard requires modification accounting if the fair value, vesting condition or the classification of the award is not the same immediately before and after a change to the terms and conditions of the award. The new guidance is effective for us on a prospective basis beginning on January 1, 2018, with early adoption permitted. We typically do not change either the terms or conditions of share-based payment awards once they are granted, therefore; this new guidance is not expected to have a material impact on our consolidated financial statements. Subsequent Measurement of Goodwill: In January 2017, the FASB issued ASU No. 2017-04, "Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment" ("ASU 2017-04"), which eliminates the requirement to calculate the implied fair value of goodwill (step two) to measure a goodwill impairment charge. Instead, goodwill impairment will be based upon the results of step one of the impairment test, which is defined as the excess of the carrying amount of a reporting unit over its fair value, not to exceed the carrying amount of goodwill allocated to that reporting unit. ASU 2017-04 is effective for us on a prospective basis beginning on January 1, 2020, with early adoption permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. We expect to early adopt this ASU in the fourth quarter of 2017 in conjunction with our annual impairment test. We still have the option to conduct a qualitative assessment or a quantitative assessment. The impact of this new guidance will depend upon the performance of our reporting units and the market conditions impacting the fair value of each reporting unit. Restricted Cash - Statement of Cash Flows: In November 2016, the FASB issued ASU No. 2016-18, “Statement of Cash Flows (Topic 230)” (“ASU 2016-18”), which applies to all entities that have restricted cash or restricted cash equivalents and are required to present a statement of cash flows. This new accounting standard requires that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and the amounts generally described as restricted cash or restricted cash equivalents when reconciling beginning-of-period and end-of-period total amounts show on the statement of cash flows. ASU 2016-18 also requires the disclosure of information about the nature of the restriction. ASU 2016-18 is effective retrospectively for fiscal years and interim periods beginning after December 15, 2017, with early adoption permitted. We disclose annually in Note 1 to our Annual Report on Form 10-K, Organization and Summary of Significant Accounting Policies , what our restricted cash consists of, therefore we only expect this new guidance to have a presentation impact on our consolidated financial statements. Statement of Cash Flows: In August 2016, the FASB issued ASU No. 2016-15, “Statement of Cash Flows (Topic 230) – Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15”), which clarifies how certain cash receipts and payments are to be presented in the statement of cash flows. This new guidance will be effective for us beginning on January 1, 2018, with early adoption permitted, and is not expected to have a material impact on our consolidated financial statements. Leases: In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”) which supersedes Topic 840, “Leases.” This new accounting standard is intended to increase transparency and comparability among organizations relating to leases and will require enhanced disclosures about our leasing arrangements. Under the new guidance, lessees will be required to recognize a liability to make lease payments and a right-of-use asset representing the right to use the underlying asset for the lease term. The FASB retained a dual model for lease classification, requiring leases to be classified as either operating or finance leases to determine recognition in the income statement and statements of cash flows; however, substantially all leases will be required to be recognized on the balance sheet. Operating leases will result in straight-line expense while finance leases will result in a front-loaded expense pattern. ASU 2016-02 is effective for us beginning on January 1, 2019, with early adoption permitted. The new standard requires a “modified retrospective” adoption, meaning the standard is applied to leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. We do not believe this new guidance will have a significant impact on our liquidity or our debt covenant compliance under our current credit agreements. We are currently assessing the impact of this new guidance on our consolidated financial statements. Revenue from Contracts with Customers: In August 2015, the FASB issued ASU No. 2015-14, “Revenue from Contracts with Customers (Topic 606) – Deferral of the Effective Date” (“ASU 2015-14”). ASU 2015-14 defers the effective date of ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”), which was issued in May 2014, by one year for all entities. This new accounting standard provides a comprehensive revenue recognition model for all contracts with customers and supersedes current revenue recognition guidance. The underlying principle is that an entity will recognize revenue to depict the transfer of promised goods or services to customers at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This new standard also includes enhanced disclosures. In March, April and May 2016, the FASB issued additional ASUs clarifying certain aspects of ASU 2014-09. The core principle of ASU 2014-09 was not changed by the additional guidance. We have organized a team and have developed a project plan to guide the implementation. The project plan includes working sessions to review, evaluate and document the arrangements with customers under our various reporting units to identify potential differences that would result from applying the requirements of the new standard. We are currently in the process of developing an updated accounting policy, evaluating new disclosure requirements and identifying and implementing appropriate changes to business processes, systems and controls to support recognition and disclosure under the new standard. We expect the guidance in certain areas, particularly in our Benefits and Insurance Services practice group, to have an impact our current revenue recognition policies, but not a significant impact on our consolidated financial statements. In our property and casualty business unit, the current accounting policy under agency billing arrangements is to recognize commission revenue as of the later of the effective date of the insurance policy or the date billed to the customer. Following adoption, we will recognize commission revenue on the effective date of the insurance policy. Also in our property and casualty business unit, the current accounting policy under direct billing arrangements is to recognize commission revenue when the data necessary from the carriers is available. Following adoption, we will recognize commission revenue on the effective date of the insurance policy. Since the majority of our property and casualty arrangements involve contracts that are annual in term, on a year over year basis we do not believe there will be a significant change to the amount of revenue recognized in an annual period. In our retirement plan services business unit, the current accounting policy under defined benefit administration arrangements is to recognize non-refundable, initial set up fees over a go-live, set up period. Following adoption, we will defer these set up fees and recognize them over the life of the contract or the expected customer relationship, whichever is longer. The deferral of these set up fees is not expected to have a significant change to the amount of revenue recognized in an annual period. The effective date of this new accounting pronouncement is for interim and annual periods beginning on or after December 15, 2017. The guidance permits the use of either a full retrospective or modified retrospective transition method. We will adopt the requirements of the new standard effective January 1, 2018 and expect to use the modified retrospective transition method with the cumulative effect adjustment directly to the opening balance of retained earnings at the date of initial adoption.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2017
Subsequent Events [Abstract]
Subsequent Events	Note 16. Subsequent Events None noted.

New Accounting Pronouncements (

New Accounting Pronouncements (Policies)	9 Months Ended
	Sep. 30, 2017
Accounting Changes And Error Corrections [Abstract]
New Accounting Pronouncements	The Financial Accounting Standards Board (the “FASB”) Accounting Standards Codification (“ASC”) is the sole source of authoritative GAAP other than the Securities and Exchange Commission (“SEC”) issued rules and regulations that apply only to SEC registrants. The FASB issues an Accounting Standards Update (“ASU”) to communicate changes to the FASB codification. We assess and review the impact of all changes to the FASB codification. ASU's not listed below were reviewed and determined to be either not applicable or are not expected to have a material impact on our consolidated financial statements. Accounting Standards Adopted in 2017 Share-Based Compensation: In March 2016, the FASB issued ASU No. 2016-09, “Compensation – Stock Compensation (Topic 718) – Improvements to Employee Share-Based Payment Accounting” (“ASU 2016-09”), which requires the tax effects related to share-based payments to be recorded through the income statement and simplifies the accounting requirements for forfeitures and employers' tax withholding requirements. We elected prospective treatment in regards to ASU 2016-09 beginning January 1, 2017. For the third quarter of 2017, the adoption of ASU 2016-09 resulted in an increase of approximately 0.5 million diluted shares and a realized tax benefit of approximately $0.1 million. For the first nine months of 2017, the adoption of this ASU resulted in an increase of approximately 0.5 million diluted shares and a realized tax benefit of approximately $2.9 million. This tax benefit, which would have previously been recorded in additional paid-in capital in our Consolidated Balance Sheets, is now recorded directly to income tax expense in our Consolidated Statements of Comprehensive Income. We elected to classify excess tax benefits as an operating activity in the Consolidated Statements of Cash Flows instead of as a financing activity on a prospective basis and did not retrospectively adjust prior periods, as permitted. We also elected to continue our current policy of estimating forfeitures of share-based compensation awards at the time of grant and revising in subsequent periods to reflect actual forfeitures. Going forward, we anticipate moderate volatility in our effective tax rate adjustments related to our share-based compensation incentives which will be recorded directly into our results of operations. Accounting Standards Not Yet Adopted Derivatives and Hedging: In August 2017, the FASB issued ASU No. 2017-12, “Derivatives and Hedging (Topic 815) - Targeted Improvements to Accounting for Hedging Activities” (“ASU 2017-12”). The new standard simplifies hedge accounting through changes to both designation and measurement requirements. For hedges that qualify as highly effective, the new standard eliminates the requirement to separately measure and record hedge ineffectiveness resulting in better alignment between the presentation of the effects of the hedging instrument and the hedged item in the financial statements. ASU 2017-12 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years; the ASU allows for early adoption in any interim period after issuance of the update. We apply hedge accounting for cash flow hedging purposes and do not expect this new guidance to have a material impact on our consolidated financial statements. Modification Accounting for Share-Based Payment Awards: In May 2017, the FASB issued ASU No. 2017-09, “Compensation – Stock Compensation (Topic 718) – Scope of Modification Accounting” (“ASU 2017-09”), clarifying when a change to the terms or conditions of a share-based payment award must be accounted for as a modification. This new accounting standard requires modification accounting if the fair value, vesting condition or the classification of the award is not the same immediately before and after a change to the terms and conditions of the award. The new guidance is effective for us on a prospective basis beginning on January 1, 2018, with early adoption permitted. We typically do not change either the terms or conditions of share-based payment awards once they are granted, therefore; this new guidance is not expected to have a material impact on our consolidated financial statements. Subsequent Measurement of Goodwill: In January 2017, the FASB issued ASU No. 2017-04, "Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment" ("ASU 2017-04"), which eliminates the requirement to calculate the implied fair value of goodwill (step two) to measure a goodwill impairment charge. Instead, goodwill impairment will be based upon the results of step one of the impairment test, which is defined as the excess of the carrying amount of a reporting unit over its fair value, not to exceed the carrying amount of goodwill allocated to that reporting unit. ASU 2017-04 is effective for us on a prospective basis beginning on January 1, 2020, with early adoption permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. We expect to early adopt this ASU in the fourth quarter of 2017 in conjunction with our annual impairment test. We still have the option to conduct a qualitative assessment or a quantitative assessment. The impact of this new guidance will depend upon the performance of our reporting units and the market conditions impacting the fair value of each reporting unit. Restricted Cash - Statement of Cash Flows: In November 2016, the FASB issued ASU No. 2016-18, “Statement of Cash Flows (Topic 230)” (“ASU 2016-18”), which applies to all entities that have restricted cash or restricted cash equivalents and are required to present a statement of cash flows. This new accounting standard requires that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and the amounts generally described as restricted cash or restricted cash equivalents when reconciling beginning-of-period and end-of-period total amounts show on the statement of cash flows. ASU 2016-18 also requires the disclosure of information about the nature of the restriction. ASU 2016-18 is effective retrospectively for fiscal years and interim periods beginning after December 15, 2017, with early adoption permitted. We disclose annually in Note 1 to our Annual Report on Form 10-K, Organization and Summary of Significant Accounting Policies , what our restricted cash consists of, therefore we only expect this new guidance to have a presentation impact on our consolidated financial statements. Statement of Cash Flows: In August 2016, the FASB issued ASU No. 2016-15, “Statement of Cash Flows (Topic 230) – Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15”), which clarifies how certain cash receipts and payments are to be presented in the statement of cash flows. This new guidance will be effective for us beginning on January 1, 2018, with early adoption permitted, and is not expected to have a material impact on our consolidated financial statements. Leases: In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”) which supersedes Topic 840, “Leases.” This new accounting standard is intended to increase transparency and comparability among organizations relating to leases and will require enhanced disclosures about our leasing arrangements. Under the new guidance, lessees will be required to recognize a liability to make lease payments and a right-of-use asset representing the right to use the underlying asset for the lease term. The FASB retained a dual model for lease classification, requiring leases to be classified as either operating or finance leases to determine recognition in the income statement and statements of cash flows; however, substantially all leases will be required to be recognized on the balance sheet. Operating leases will result in straight-line expense while finance leases will result in a front-loaded expense pattern. ASU 2016-02 is effective for us beginning on January 1, 2019, with early adoption permitted. The new standard requires a “modified retrospective” adoption, meaning the standard is applied to leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. We do not believe this new guidance will have a significant impact on our liquidity or our debt covenant compliance under our current credit agreements. We are currently assessing the impact of this new guidance on our consolidated financial statements. Revenue from Contracts with Customers: In August 2015, the FASB issued ASU No. 2015-14, “Revenue from Contracts with Customers (Topic 606) – Deferral of the Effective Date” (“ASU 2015-14”). ASU 2015-14 defers the effective date of ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”), which was issued in May 2014, by one year for all entities. This new accounting standard provides a comprehensive revenue recognition model for all contracts with customers and supersedes current revenue recognition guidance. The underlying principle is that an entity will recognize revenue to depict the transfer of promised goods or services to customers at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This new standard also includes enhanced disclosures. In March, April and May 2016, the FASB issued additional ASUs clarifying certain aspects of ASU 2014-09. The core principle of ASU 2014-09 was not changed by the additional guidance. We have organized a team and have developed a project plan to guide the implementation. The project plan includes working sessions to review, evaluate and document the arrangements with customers under our various reporting units to identify potential differences that would result from applying the requirements of the new standard. We are currently in the process of developing an updated accounting policy, evaluating new disclosure requirements and identifying and implementing appropriate changes to business processes, systems and controls to support recognition and disclosure under the new standard. We expect the guidance in certain areas, particularly in our Benefits and Insurance Services practice group, to have an impact our current revenue recognition policies, but not a significant impact on our consolidated financial statements. In our property and casualty business unit, the current accounting policy under agency billing arrangements is to recognize commission revenue as of the later of the effective date of the insurance policy or the date billed to the customer. Following adoption, we will recognize commission revenue on the effective date of the insurance policy. Also in our property and casualty business unit, the current accounting policy under direct billing arrangements is to recognize commission revenue when the data necessary from the carriers is available. Following adoption, we will recognize commission revenue on the effective date of the insurance policy. Since the majority of our property and casualty arrangements involve contracts that are annual in term, on a year over year basis we do not believe there will be a significant change to the amount of revenue recognized in an annual period. In our retirement plan services business unit, the current accounting policy under defined benefit administration arrangements is to recognize non-refundable, initial set up fees over a go-live, set up period. Following adoption, we will defer these set up fees and recognize them over the life of the contract or the expected customer relationship, whichever is longer. The deferral of these set up fees is not expected to have a significant change to the amount of revenue recognized in an annual period. The effective date of this new accounting pronouncement is for interim and annual periods beginning on or after December 15, 2017. The guidance permits the use of either a full retrospective or modified retrospective transition method. We will adopt the requirements of the new standard effective January 1, 2018 and expect to use the modified retrospective transition method with the cumulative effect adjustment directly to the opening balance of retained earnings at the date of initial adoption.

Accounts Receivable, Net (Table

Accounts Receivable, Net (Tables)	9 Months Ended
	Sep. 30, 2017
Receivables [Abstract]
Accounts Receivable, Net	Accounts receivable, net, at September 30, 2017 and December 31, 2016 were as follows (in thousands): September 30, December 31, 2017 2016 Trade accounts receivable $ 139,447 $ 132,880 Unbilled revenue, at net realizable value 87,606 55,982 Total accounts receivable 227,053 188,862 Allowance for doubtful accounts (13,635 ) (13,508 ) Accounts receivable, net $ 213,418 $ 175,354

Goodwill and Other Intangible24

Goodwill and Other Intangible Assets, Net (Tables)	9 Months Ended
	Sep. 30, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Components of Goodwill and Other Intangible Assets, Net	The components of goodwill and other intangible assets, net, at September 30, 2017 and December 31, 2016 were as follows (in thousands): September 30, December 31, 2017 2016 Goodwill $ 527,171 $ 487,484 Intangible assets: Client lists 176,161 172,343 Other intangible assets 8,708 7,994 Total intangible assets 184,869 180,337 Total goodwill and intangibles assets 712,040 667,821 Accumulated amortization: Client lists (92,900 ) (80,560 ) Other intangible assets (3,824 ) (2,860 ) Total accumulated amortization (96,724 ) (83,420 ) Goodwill and other intangible assets, net $ 615,316 $ 584,401

Depreciation and Amortization (

Depreciation and Amortization (Tables)	9 Months Ended
	Sep. 30, 2017
Text Block [Abstract]
Depreciation and Amortization Expense for Property and Equipment and Intangible Assets	Depreciation and amortization expense for property and equipment and intangible assets for the three and nine months ended September 30, 2017 and 2016 was as follows (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2017 2016 2017 2016 Operating expenses $ 5,796 $ 5,569 $ 16,885 $ 16,021 Corporate general and administrative expenses 92 108 282 338 Total depreciation and amortization expense $ 5,888 $ 5,677 $ 17,167 $ 16,359

Debt and Financing Arrangemen26

Debt and Financing Arrangements (Tables)	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Summary of Unsecured Credit Facility	Interest Nine Months Ended September 30, 2017 2016 Weighted average rates 2.67% 2.43% Range of effective rates 2.19% - 4.75% 1.82% - 3.50%
Summary of Recognized Interest Expense	During the three and nine months ended September 30, 2017 and 2016, we recognized interest expense as follows (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2017 2016 2017 2016 Credit facility (1) $ 1,777 $ 1,760 $ 4,986 $ 5,011 2006 Notes (2) — — — 8 Total interest expense $ 1,777 $ 1,760 $ 4,986 $ 5,019 (1) Components of interest expense related to the credit facility include amortization of deferred financing costs, commitment fees and line of credit fees. (2) During the second quarter of 2016, we redeemed the remaining 3.125% Convertible Senior Subordinated Notes (the “2006 Notes”) then remaining outstanding for $750 thousand in cash plus accrued interest under an optional early redemption provision.

Financial Instruments (Tables)

Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2017
Investments All Other Investments [Abstract]
Summary of Bond Activity	The following table summarizes our bond activity for the nine months ended September 30, 2017 and the twelve months ended December 31, 2016 (in thousands): Nine Months Ended Twelve Months Ended September 30, 2017 December 31, 2016 Fair value at beginning of period $ 44,573 $ 43,142 Purchases 14,046 11,355 Redemptions (940 ) (2,900 ) Maturities (5,555 ) (6,878 ) Increase (decrease) in bond premium 67 (106 ) Fair market value adjustment 267 (40 ) Fair value at end of period $ 52,458 $ 44,573
Summary of Outstanding Interest Rate Swaps	The following table summarizes our outstanding interest rate swaps and their classification in the accompanying Consolidated Balance Sheets at September 30, 2017 and December 31, 2016 (in thousands): September 30, 2017 Notional Fair Amount Value (1) Balance Sheet Location Interest rate swaps (2) $ 70,000 $ 655 Other non-current assets Interest rate swaps (2) $ 10,000 $ 4 Other current assets December 31, 2016 Notional Fair Amount Value (1) Balance Sheet Location Interest rate swaps (2) $ 50,000 $ 525 Other non-current assets Interest rate swaps (2) $ 10,000 $ 4 Other current assets (1) Refer to Note 8, Fair Value Measurements (2) Under the terms of the interest rate swaps, we pay interest at a fixed rate of interest plus applicable margin as stated in the agreement, and receive interest that varies with the one-month LIBOR. The notional value, fixed rate of interest and maturity date of each interest rate swap is (i) $10.0 million – 0.885% - November 2017, (ii) $15.0 million – 1.155% - November 2018, (iii) $25.0 million – 1.300% - October 2020, (iv) $10.0 million – 1.120% - February 2021 and (v) $20.0 million – 1.770% - May 2022.
Summary of Effects of Interest Rate Swap	The following table summarizes the effects of the interest rate swaps on the accompanying Consolidated Statements of Comprehensive Income for the three and nine months ended September 30, 2017 and 2016 (in thousands): Gain (Loss) Recognized in AOCL, net of tax Gain Reclassified from AOCL into Expense Three Months Ended Three Months Ended September 30, September 30, 2017 2016 2017 2016 Interest rate swap $ 11 $ 247 $ 20 $ 103 Nine Months Ended Nine Months Ended September 30, September 30, 2017 2016 2017 2016 Interest rate swap $ 82 $ (516 ) $ 120 $ 318

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis	The following table summarizes our assets and liabilities at September 30, 2017 and December 31, 2016 that are measured at fair value on a recurring basis subsequent to initial recognition and indicates the fair value hierarchy of the valuation techniques utilized by us to determine such fair value (in thousands): Level September 30, 2017 December 31, 2016 Deferred compensation plan assets 1 $ 81,720 $ 69,912 Corporate and municipal bonds 1 $ 52,458 $ 44,573 Deferred compensation plan liabilities 2 $ 81,720 $ 69,912 Interest rate swaps 2 $ 659 $ 529 Contingent purchase price liabilities 3 $ (39,370 ) $ (33,709 )
Change in Level 3 Fair Values of Contingent Purchase Price Liabilities	During the nine months ended September 30, 2017 and 2016, there were no transfers between the valuation hierarchy Levels 1, 2 and 3. The following table summarizes the change in Level 3 fair values of our contingent purchase price liabilities for the nine months ended September 30, 2017 and 2016 (pre-tax basis) (in thousands): 2017 2016 Beginning balance – January 1 $ (33,709 ) $ (24,817 ) Additions from business acquisitions (17,526 ) (17,755 ) Settlement of contingent purchase price liabilities 11,644 7,945 Change in fair value of contingencies 651 936 Amortization of discount on contingent earnout liability (430 ) (223 ) Ending balance – September 30 $ (39,370 ) $ (33,914 )

Other Comprehensive (Loss) In29

Other Comprehensive (Loss) Income (Tables)	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
Summary of Other Comprehensive Income (Loss) and Tax Impact	The following table is a summary of other comprehensive income (loss) and discloses the tax impact of each component of other comprehensive income (loss) for the three and nine months ended September 30, 2017 and 2016 (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2017 2016 2017 2016 Net unrealized gain on available-for-sale securities, net of income taxes (1) $ 11 $ (94 ) $ 162 $ 249 Net unrealized (loss) gain on interest rate swaps, net of income taxes (2) 11 247 82 (516 ) Foreign currency translation (6 ) (3 ) (11 ) (24 ) Total other comprehensive income (loss) $ 16 $ 150 $ 233 $ (291 ) (1) Net of income tax expense (benefit) of $7 and ($63) for the three months ended September 30, 2017 and 2016, respectively, and net of income tax expense of $108 and $167 for the nine months ended September 30, 2017 and 2016, respectively. (2) Net of income tax expense of $6 and $145 for the three months ended September 30, 2017 and 2016, respectively, and net of income tax expense (benefit) of $48 and ($303) for the nine months ended September 30, 2017 and 2016, respectively.

Employee Share Plans (Tables)

Employee Share Plans (Tables)	9 Months Ended
	Sep. 30, 2017
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Schedule of Share-Based Compensation Awards	Compensation expense for stock-based awards recognized during the three and nine months ended September 30, 2017 and 2016 was as follows (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2017 2016 2017 2016 Stock options $ 527 $ 574 $ 1,578 $ 1,717 Restricted stock awards 930 916 2,669 2,615 Total stock-based compensation expense $ 1,457 $ 1,490 $ 4,247 $ 4,332
Stock Award Activity	Stock award activity during the nine months ended September 30, 2017 was as follows (in thousands, except per share data): Stock Options Restricted Stock Awards Number of Options Weighted Average Exercise Per Share Number of Shares Weighted Grant-Date Fair Value (1) Outstanding at beginning of year 4,376 $ 8.02 827 $ 9.14 Granted 654 $ 15.54 295 $ 14.90 Exercised or released (889 ) $ 7.01 (395 ) $ 8.61 Expired or canceled (8 ) $ 7.71 (3 ) $ 8.36 Outstanding at September 30, 2017 4,133 $ 9.43 724 $ 11.78 Exercisable at September 30, 2017 2,292 $ 7.64 (1) Represents weighted average market value of the shares; awards are granted at no cost to the recipients.
Schedule of Fair Value Option Award Weighted Average Assumptions Used	We utilized the Black-Scholes-Merton options-pricing model to determine the fair value of stock options on the date of grant. The fair value of stock options granted during 2017 was $3.49. The following weighted average assumptions were utilized: Nine Months Ended September 30, 2017 Expected volatility (1) 22.22 % Expected option life (years) (2) 4.61 Risk-free interest rate (3) 1.85 % Expected dividend yield (4) 0.00 % (1) The expected volatility assumption was determined based upon the historical volatility of our stock price, using daily price intervals. (2) The expected option life was determined based upon our historical data using a midpoint scenario, which assumes all options are exercised halfway between the expiration date and the weighted average time for the option to vest. (3) The risk-free interest rate assumption was based upon zero-coupon U.S. Treasury bonds with a term approximating the expected life of the respective options. (4) The expected dividend yield assumption was determined in view of our historical and estimated dividend payouts. We do not expect to change our dividend payout policy in the foreseeable future.

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Share from Continuing Operations	The following table sets forth the computation of basic and diluted earnings per share from continuing operations for the three and nine months ended September 30, 2017 and 2016 (in thousands, except per share data). Three Months Ended Nine Months Ended September 30, September 30, 2017 2016 2017 2016 Numerator: Income from continuing operations $ 9,864 $ 10,987 $ 46,306 $ 41,172 Denominator: Basic Weighted average common shares outstanding 54,142 52,648 53,804 52,086 Diluted Stock options (1) 1,433 868 1,499 842 Restricted stock awards (1) 244 189 330 251 Contingent shares (2) 8 141 8 141 Diluted weighted average common shares outstanding 55,827 53,846 55,641 53,320 Basic earnings per share from continuing operations $ 0.18 $ 0.21 $ 0.86 $ 0.79 Diluted earnings per share from continuing operations $ 0.18 $ 0.20 $ 0.83 $ 0.77 (1) A total of 0.8 million and 0.4 million share based awards were excluded from the calculation of diluted earnings per share for the three and nine months ended September 30, 2017, respectively, and a total of 1.1 million and 1.3 million share based awards were excluded from the calculation of diluted earnings per share for the three and nine months ended September 30, 2016, respectively, as their effect would be anti-dilutive. (2) Contingent shares represent additional shares to be issued for purchase price earned by former owners of businesses acquired by us once future considerations have been met. Refer to Note 12, Acquisitions

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2017
CMF Associates, LLC (“CMF”), Slaton Insurance (“Slaton”) and Pacific Coastal Pension and Insurance Services, Inc. (Pacific Coastal”) [Member]
Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed	The preliminary estimated fair values of the assets acquired and the liabilities assumed during the nine months ended September 30, 2017 are as follows (in thousands): Nine Months Ended September 30, 2017 Cash $ 843 Accounts receivable, net 4,338 Property and equipment, net 24 Other assets 151 Identifiable intangible assets 3,115 Current liabilities (4,716 ) Total identifiable net assets $ 3,755 Goodwill 39,460 Aggregate purchase price $ 43,215
Flex-Pay Business Services, Inc., (“Flex-Pay”), The Savitz Organization (“Savitz”), Millimaki Eggert, L.L.P., (“Millimaki”) [Member] and Ed Jacobs & Associates, Inc. (“EJ&A”)
Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed	The estimated fair values of the assets acquired and the liabilities assumed during the nine months ended September 30, 2016 are as follows (in thousands): Nine Months Ended September 30, 2016 Cash $ 6 Accounts receivable, net 5,436 Funds held for clients 37,230 Property and equipment, net 379 Other assets 172 Identifiable intangible assets 19,557 Current liabilities (415 ) Client fund obligations (37,230 ) Total identifiable net assets $ 25,135 Goodwill 30,927 Aggregate purchase price $ 56,062

Discontinued Operations and D33

Discontinued Operations and Divestitures (Tables)	9 Months Ended
	Sep. 30, 2017
Discontinued Operations And Disposal Groups [Abstract]
Loss from Discontinued Operations, Net of Tax	Revenue and results from operations of discontinued operations for the three and nine months ended September 30, 2017 and 2016 were as follows (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2017 2016 2017 2016 Revenue $ — $ — $ — $ — Loss from discontinued operations before income tax $ (330 ) $ (219 ) $ (1,289 ) $ (707 ) Income tax benefit (124 ) (86 ) (513 ) (286 ) Loss from discontinued operations, net of tax $ (206 ) $ (133 ) $ (776 ) $ (421 )

Segment Disclosures (Tables)

Segment Disclosures (Tables)	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Summary of Segment Information	Segment information for the three months ended September 30, 2017 and 2016 was as follows (in thousands): Three Months Ended September 30, 2017 Financial Services Benefits and Insurance Services National Practices Corporate and Other Total Revenue $ 130,305 $ 69,663 $ 7,755 $ — $ 207,723 Operating expenses 112,996 59,155 7,109 5,463 184,723 Gross margin 17,309 10,508 646 (5,463 ) 23,000 Corporate general & admin — — — 7,979 7,979 Operating income (loss) 17,309 10,508 646 (13,442 ) 15,021 Other income (expense): Interest expense — (10 ) — (1,767 ) (1,777 ) Other income, net 79 82 — 2,631 2,792 Total other income 79 72 — 864 1,015 Income (loss) from continuing operations before income tax expense $ 17,388 $ 10,580 $ 646 $ (12,578 ) $ 16,036 Three Months Ended September 30, 2016 Financial Services Benefits and Insurance Services National Practices Corporate and Other Total Revenue $ 123,049 $ 68,979 $ 7,766 $ — $ 199,794 Operating expenses 105,615 57,627 6,895 3,932 174,069 Gross margin 17,434 11,352 871 (3,932 ) 25,725 Corporate general & admin — — — 8,679 8,679 Operating income (loss) 17,434 11,352 871 (12,611 ) 17,046 Other income (expense): Interest expense — (12 ) — (1,748 ) (1,760 ) Gain on sale of operations, net — — — 329 329 Other income, net 10 62 1 2,559 2,632 Total other income 10 50 1 1,140 1,201 Income (loss) from continuing operations before income tax expense $ 17,444 $ 11,402 $ 872 $ (11,471 ) $ 18,247 Segment information for the nine months ended September 30, 2017 and 2016 was as follows (in thousands): Nine Months Ended September 30, 2017 Financial Services Benefits and Insurance Services National Practices Corporate and Other Total Revenue $ 421,529 $ 215,386 $ 23,283 $ — $ 660,198 Operating expenses 348,236 179,174 21,351 16,848 565,609 Gross margin 73,293 36,212 1,932 (16,848 ) 94,589 Corporate general & admin — — — 25,979 25,979 Operating income (loss) 73,293 36,212 1,932 (42,827 ) 68,610 Other income (expense): Interest expense — (30 ) — (4,956 ) (4,986 ) Gain on sale of operations, net — — — 45 45 Other income (expense), net 122 298 (9 ) 8,882 9,293 Total other income (expense) 122 268 (9 ) 3,971 4,352 Income (loss) from continuing operations before income tax expense $ 73,415 $ 36,480 $ 1,923 $ (38,856 ) $ 72,962 Nine Months Ended September 30, 2016 Financial Services Benefits and Insurance Services National Practices Corporate and Other Total Revenue $ 398,112 $ 199,790 $ 23,145 $ — $ 621,047 Operating expenses 326,099 167,651 20,777 11,655 526,182 Gross margin 72,013 32,139 2,368 (11,655 ) 94,865 Corporate general & admin — — — 27,270 27,270 Operating income (loss) 72,013 32,139 2,368 (38,925 ) 67,595 Other income (expense): Interest expense — (32 ) — (4,987 ) (5,019 ) Gain on sale of operations, net — — — 480 480 Other income, net 237 220 2 5,023 5,482 Total other income 237 188 2 516 943 Income (loss) from continuing operations before income tax expense $ 72,250 $ 32,327 $ 2,370 $ (38,409 ) $ 68,538

Accounts Receivable, Net - Acco

Accounts Receivable, Net - Accounts Receivables Net (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Accounts Receivable Net Current [Abstract]
Trade accounts receivable	$ 139,447	$ 132,880
Unbilled revenue, at net realizable value	87,606	55,982
Total accounts receivable	227,053	188,862
Allowance for doubtful accounts	(13,635)	(13,508)
Accounts receivable, net	$ 213,418	$ 175,354

Goodwill and Other Intangible36

Goodwill and Other Intangible Assets, Net - Components of Goodwill and Other Intangible Assets, Net (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 527,171	$ 487,484
Intangible assets:
Total intangible assets	184,869	180,337
Total goodwill and intangibles assets	712,040	667,821
Accumulated amortization:
Total accumulated amortization	(96,724)	(83,420)
Goodwill and other intangible assets, net	615,316	584,401
Client Lists [Member]
Intangible assets:
Total intangible assets	176,161	172,343
Accumulated amortization:
Total accumulated amortization	(92,900)	(80,560)
Other Intangible Assets [Member]
Intangible assets:
Total intangible assets	8,708	7,994
Accumulated amortization:
Total accumulated amortization	$ (3,824)	$ (2,860)

Depreciation and Amortization -

Depreciation and Amortization - Depreciation and Amortization Expense for Property and Equipment and Intangible Assets (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Property, Plant and Equipment [Line Items]
Total depreciation expense	$ 5,888	$ 5,677	$ 17,167	$ 16,359
Operating Expenses [Member]
Property, Plant and Equipment [Line Items]
Total depreciation expense	5,796	5,569	16,885	16,021
Corporate General and Administrative Expenses [Member]
Property, Plant and Equipment [Line Items]
Total depreciation expense	$ 92	$ 108	$ 282	$ 338

Debt and Financing Arrangemen38

Debt and Financing Arrangements - Additional Information (Detail) $ in Millions	Sep. 30, 2017USD ($)
Debt Disclosure [Abstract]
Unsecured credit facility	$ 400

Debt and Financing Arrangemen39

Debt and Financing Arrangements (Bank Debt) - Additional Information (Detail) $ in Thousands	9 Months Ended
	Sep. 30, 2017USD ($)Bank	Dec. 31, 2016USD ($)
Debt Disclosure [Abstract]
Unsecured credit facility	$ 400,000
Group of participating banks | Bank	8
Outstanding balance under applicable credit facility	$ 206,000	$ 191,400
Available funds under credit facility	142,500
Outstanding letters of credit	$ 2,300	$ 2,300

Debt and Financing Arrangemen40

Debt and Financing Arrangements - Summary of Unsecured Credit Facility (Detail)	Sep. 30, 2017	Sep. 30, 2016
Debt Instrument [Line Items]
Weighted average rates	2.67%	2.43%
Minimum [Member]
Debt Instrument [Line Items]
Range of effective rates	2.19%	1.82%
Maximum [Member]
Debt Instrument [Line Items]
Range of effective rates	4.75%	3.50%

Debt and Financing Arrangemen41

Debt and Financing Arrangements - Summary of Recognized Interest Expense (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Debt Instrument [Line Items]
Total interest expense	$ 1,777	$ 1,760	$ 4,986	$ 5,019
Credit Facility [Member]
Debt Instrument [Line Items]
Total interest expense	$ 1,777	$ 1,760	$ 4,986	5,011
2006 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Total interest expense				$ 8

Debt and Financing Arrangemen42

Debt and Financing Arrangements - Summary of Recognized Interest Expense (Parenthetical) (Detail) - 2006 Convertible Senior Subordinated Notes [Member] $ in Millions	Sep. 30, 2017USD ($)
Debt Instrument [Line Items]
Interest rate on Notes	3.125%
Remaining outstanding Principal amount of notes	$ 750

Commitments and Contingencies (

Commitments and Contingencies (Letters of Credit and Guarantees) - Additional Information (Detail) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Commitments And Contingencies Disclosure [Abstract]
Letters of credit outstanding	$ 2.3	$ 2.3
License bonds outstanding amount	$ 2.5	$ 2.3

Commitments and Contingencies44

Commitments and Contingencies (Legal Proceedings) - Additional Information (Detail) $ in Millions	Sep. 16, 2016USD ($)	Sep. 30, 2017USD ($)Plaintiff
Baldino Group [Member]
Commitments And Contingencies [Line Items]
Number of Plaintiffs | Plaintiff		2
Damages sought amount		$ 16
Altoona Regional Health System [Member] | Minimum [Member]
Commitments And Contingencies [Line Items]
Damages sought amount	$ 142

Financial Instruments (Bonds) -

Financial Instruments (Bonds) - Additional Information (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Investments Debt And Equity Securities [Abstract]
Corporate and municipal bonds	$ 50.2	$ 42.4
Maturity dates of bonds, start date	2017-11
Maturity dates of bonds, end date	2022-12

Financial Instruments - Summary

Financial Instruments - Summary of Bond Activity (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Fair value at beginning of period	$ 44,573	$ 43,142
Purchases	14,046	11,355
Redemptions	(940)	(2,900)
Maturities	(5,555)	(6,878)
Increase (decrease) in bond premium	67	(106)
Fair market value adjustment	267	(40)
Fair value at end of period	$ 52,458	$ 44,573

Financial Instruments - Summa47

Financial Instruments - Summary of Outstanding Interest Rate Swaps (Detail) - Interest Rate Swap [Member] - USD ($)	Sep. 30, 2017	Dec. 31, 2016
Other Non-current Assets [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	$ 70,000,000	$ 50,000,000
Fair Value	655,000	525,000
Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	10,000,000	10,000,000
Fair Value	$ 4,000	$ 4,000

Financial Instruments - Summa48

Financial Instruments - Summary of Outstanding Interest Rate Swaps (Parenthetical) (Detail) - Interest Rate Swap [Member]	9 Months Ended
	Sep. 30, 2017USD ($)
Derivatives, Fair Value [Line Items]
Interest rate swap, description of interest received	interest that varies with the one-month LIBOR
Derivative, Type of Interest Rate Paid on Swap	fixed
November 2017 [Member]
Derivatives, Fair Value [Line Items]
Notional value	$ 10,000,000
Interest rate swap, fixed interest rate	0.885%
November 2018 [Member]
Derivatives, Fair Value [Line Items]
Notional value	$ 15,000,000
Interest rate swap, fixed interest rate	1.155%
October 2020 [Member]
Derivatives, Fair Value [Line Items]
Notional value	$ 25,000,000
Interest rate swap, fixed interest rate	1.30%
February 2021 [Member]
Derivatives, Fair Value [Line Items]
Notional value	$ 10,000,000
Interest rate swap, fixed interest rate	1.12%
May 2022 [Member]
Derivatives, Fair Value [Line Items]
Notional value	$ 20,000,000
Interest rate swap, fixed interest rate	1.77%

Financial Instruments - Summa49

Financial Instruments - Summary of Effects of Interest Rate Swaps (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Derivatives, Fair Value [Line Items]
Gain (Loss) Recognized in AOCL, net of tax	$ 11	$ 247	$ 82	$ (516)
Interest Rate Swap [Member] | Interest Expense [Member]
Derivatives, Fair Value [Line Items]
Gain (Loss) Recognized in AOCL, net of tax	11	247	82	(516)
Gain Reclassified from AOCL into Expense	$ 20	$ 103	$ 120	$ 318

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Corporate and municipal bonds	$ 52,458	$ 44,573	$ 43,142
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation plan assets	81,720	69,912
Corporate and municipal bonds	52,458	44,573
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation plan liabilities	81,720	69,912
Interest rate swaps	659	529
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent purchase price liabilities	$ (39,370)	$ (33,709)

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value Measurements, Inter-transfers between Levels	$ 0	$ 0
Minimum [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Business Combination Contingent Consideration Liability Extended Term	2 years
Maximum [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Business Combination Contingent Consideration Liability Extended Term	6 years

Fair Value Measurements - Chang

Fair Value Measurements - Change in Level 3 Fair Values of Contingent Purchase Price Liabilities (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Amortization of discount on contingent earnout liability	$ (430)	$ (223)
Level 3 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	(33,709)
Ending balance	(39,370)
Contingent Purchase Price Liabilities [Member] | Level 3 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	(33,709)	(24,817)
Additions from business acquisitions	(17,526)	(17,755)
Settlement of contingent purchase price liabilities	11,644	7,945
Change in fair value of contingencies	651	936
Amortization of discount on contingent earnout liability	(430)	(223)
Ending balance	$ (39,370)	$ (33,914)

Other Comprehensive (Loss) In53

Other Comprehensive (Loss) Income - Summary of Other Comprehensive Income (Loss) and Tax Impact (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Net unrealized gain on available-for-sale securities, net of income taxes	$ 11	$ (94)	$ 162	$ 249
Net unrealized (loss) gain on interest rate swaps, net of income taxes	11	247	82	(516)
Foreign currency translation	(6)	(3)	(11)	(24)
Total other comprehensive income (loss)	$ 16	$ 150	$ 233	$ (291)

Other Comprehensive (Loss) In54

Other Comprehensive (Loss) Income - Summary of Other Comprehensive Income (Loss) and Tax Impact (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Unrealized gain (loss) on available for sale securities, income tax expense (benefit)	$ 7	$ (63)	$ 108	$ 167
Unrealized gain (loss) on interest rate swaps, income tax expense (benefit)	$ 6	$ 145	$ 48	$ (303)

Other Comprehensive (Loss) In55

Other Comprehensive (Loss) Income - Additional Information (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Accumulated other comprehensive loss, net of tax	$ (271)	$ (504)

Employee Share Plans - Addition

Employee Share Plans - Additional Information (Detail) shares in Millions	9 Months Ended
	Sep. 30, 2017$ / sharesshares
Compensation And Retirement Disclosure [Abstract]
Maximum stock based compensation awards granted under the plan | shares	9.6
Stock awards expiry	2,024
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Method Used	Black-Scholes-Merton options-pricing model
Fair value of stock options granted | $ / shares	$ 3.49

Employee Share Plans - Schedule

Employee Share Plans - Schedule of Share-Based Compensation Awards (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Compensation And Retirement Disclosure [Abstract]
Stock options	$ 527	$ 574	$ 1,578	$ 1,717
Restricted stock awards	930	916	2,669	2,615
Total stock-based compensation expense	$ 1,457	$ 1,490	$ 4,247	$ 4,332

Employee Share Plans - Stock Aw

Employee Share Plans - Stock Award Activity (Detail) shares in Thousands	9 Months Ended
	Sep. 30, 2017$ / sharesshares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Outstanding Beginning balance, Number of Options | shares	4,376
Granted, Number of Options | shares	654
Exercised or released, Number of options | shares	(889)
Expired or canceled, Number of Options | shares	(8)
Outstanding Ending balance, Number of Options | shares	4,133
Exercisable Ending balance, Number of Options | shares	2,292
Outstanding Beginning balance, Weighted Average Exercise Price Per Share | $ / shares	$ 8.02
Granted, Weighted Average Exercise Price Per Share | $ / shares	15.54
Exercised or released, Weighted Average Exercise Price Per Share | $ / shares	7.01
Expired or canceled, Weighted Average Exercise Price Per Share | $ / shares	7.71
Outstanding Ending balance, Weighted Average Exercise Price Per Share | $ / shares	9.43
Exercisable Ending balance, Weighted Average Exercise Price | $ / shares	$ 7.64
Restricted Stock Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Outstanding Beginning balance, Number of shares | shares	827
Granted, Number of shares | shares	295
Exercised or released, Number of shares | shares	(395)
Expired or canceled, Number of Shares | shares	(3)
Outstanding Ending balance, Number of shares | shares	724
Outstanding Beginning balance, Weighted Average Grant-Date Fair Value | $ / shares	$ 9.14
Granted, Weighted Average Grant-Date Fair Value | $ / shares	14.90
Exercised or released, Weighted Average Grant Date Fair Value | $ / shares	8.61
Expired or Canceled, Weighted Average Grant-Date Fair Value | $ / shares	8.36
Outstanding Ending balance, Weighted Average Grant-Date Fair Value | $ / shares	$ 11.78

Employee Share Plans - Schedu59

Employee Share Plans - Schedule of Fair Value Option Award Weighted Average Assumptions Used (Detail)	9 Months Ended
	Sep. 30, 2017
Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions And Methodology [Abstract]
Expected volatility	22.22%
Expected option life (years)	4 years 7 months 10 days
Risk-free interest rate	1.85%
Expected dividend yield	0.00%

Earnings Per Share - Computatio

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share for Continuing Operations (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Numerator:
Income from continuing operations	$ 9,864	$ 10,987	$ 46,306	$ 41,172
Basic
Weighted average common shares outstanding	54,142	52,648	53,804	52,086
Diluted
Stock options	1,433	868	1,499	842
Restricted stock awards	244	189	330	251
Contingent shares	8	141	8	141
Diluted weighted average common shares outstanding	55,827	53,846	55,641	53,320
Basic earnings per share from continuing operations	$ 0.18	$ 0.21	$ 0.86	$ 0.79
Diluted earnings per share from continuing operations	$ 0.18	$ 0.20	$ 0.83	$ 0.77

Earnings Per Share - Computat61

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share for Continuing Operations (Parenthetical) (Detail) - shares shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Stock Compensation Plan [Member]
Dilutive Securities Included And Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Share based awards excluded from the calculation of diluted earnings per share	0.8	1.1	0.4	1.3

Acquisitions - Additional Infor

Acquisitions - Additional Information (Detail) $ in Thousands	9 Months Ended
	Sep. 30, 2017USD ($)BusinessClientClient_Listshares	Sep. 30, 2016USD ($)Client_Listshares	Dec. 31, 2016USD ($)
Business Acquisition, Contingent Consideration [Line Items]
Number of businesses acquired | Business	3
Contingent consideration, current	$ 15,237		$ 16,322
Contingent consideration, non-current	24,133		17,387
Goodwill	527,171		$ 487,484
Consideration paid in cash	9,200	$ 5,700
Changes in fair value of contingent consideration	$ 200	$ 900
Number of common stock issued | shares	177,000	220,000
CMF Associates, LLC (“CMF”), Slaton Insurance (“Slaton”) and Pacific Coastal Pension and Insurance Services, Inc. (Pacific Coastal”) [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash	$ 23,700
Consideration paid in common stock	2,000
Contingent consideration	17,500
Contingent consideration, current	5,900
Contingent consideration, non-current	11,600
Goodwill	$ 39,460
Pacific Coastal Pension and Insurance Services, Inc. [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Feb. 1, 2017
Acquired entity, name	Pacific Coastal Pension and Insurance Services, Inc.
Annual revenue	$ 1,400
Slaton Insurance [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Jun. 1, 2017
Acquired entity, name	Slaton Insurance
Annual revenue	$ 2,600
CMF Associates, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Jun. 1, 2017
Acquired entity, name	CMF Associates, LLC
Annual revenue	$ 19,200
Flex-Pay Business Services, Inc., (“Flex-Pay”), The Savitz Organization (“Savitz”), Millimaki Eggert, L.L.P., (“Millimaki”) [Member] and Ed Jacobs & Associates, Inc. (“EJ&A”)
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in common stock		$ 1,600
Contingent consideration		17,800
Contingent consideration, current		5,300
Contingent consideration, non-current		12,500
Goodwill		30,927
Consideration paid in cash		36,700
Millimaki Eggert L L P [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Jan. 1, 2016
Acquired entity, name	Millimaki Eggert, L.L.P.
Annual revenue	$ 2,400
Savitz Organization [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Apr. 1, 2016
Acquired entity, name	Savitz Organization
Annual revenue	$ 20,000
Ed Jacobs & Associates Inc [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Jul. 1, 2016
Acquired entity, name	Ed Jacobs & Associates, Inc.
Annual revenue	$ 2,100
Flex-Pay Business Services Inc [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Jun. 1, 2016
Acquired entity, name	Flex-Pay Business Services, Inc.
Estimated revenue	$ 10,000
Flex-Pay Business Services Inc [Member] | Minimum [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of employees covered | Client	3,600
Acquisition of Client Lists [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash		800
Contingent consideration		$ 700
Number of client list purchased | Client_List	2	6
Guaranteed future consideration		$ 1,200
Acquisition of Client Lists [Member] | Benefit And Insurance Services Practice Group
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration	$ 700
Number of client list purchased | Client_List	1	5
Acquisition of Client Lists [Member] | Financial Services Practice Group [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration	$ 700
Number of client list purchased | Client_List	1	1
Previous Client Lists Purchases [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash	$ 1,000

Acquisitions - Schedule of Esti

Acquisitions - Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016
Business Acquisition [Line Items]
Funds held for clients	$ 134,051	$ 213,457
Goodwill	527,171	$ 487,484
CMF Associates, LLC (“CMF”), Slaton Insurance (“Slaton”) and Pacific Coastal Pension and Insurance Services, Inc. (Pacific Coastal”) [Member]
Business Acquisition [Line Items]
Cash	843
Accounts receivable, net	4,338
Property and equipment, net	24
Other assets	151
Identifiable intangible assets	3,115
Current liabilities	(4,716)
Total identifiable net assets	3,755
Goodwill	39,460
Aggregate purchase price	$ 43,215
Flex-Pay Business Services, Inc., (“Flex-Pay”), The Savitz Organization (“Savitz”), Millimaki Eggert, L.L.P., (“Millimaki”) [Member] and Ed Jacobs & Associates, Inc. (“EJ&A”)
Business Acquisition [Line Items]
Cash			$ 6
Accounts receivable, net			5,436
Funds held for clients			37,230
Property and equipment, net			379
Other assets			172
Identifiable intangible assets			19,557
Current liabilities			(415)
Client fund obligations			(37,230)
Total identifiable net assets			25,135
Goodwill			30,927
Aggregate purchase price			$ 56,062

Discontinued Operations and D64

Discontinued Operations and Divestitures - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2017BusinessOffice	Sep. 30, 2016BusinessOffice
Discontinued Operations And Disposal Groups [Abstract]
Number of business divestiture | Office	0	0
Number of businesses sold | Business	0	0

Discontinued Operations and D65

Discontinued Operations and Divestitures - Loss from Discontinued Operations, Net of Tax (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Discontinued Operations And Disposal Groups [Abstract]
Loss from discontinued operations before income tax	$ (330)	$ (219)	$ (1,289)	$ (707)
Income tax benefit	(124)	(86)	(513)	(286)
Loss from discontinued operations, net of tax	$ (206)	$ (133)	$ (776)	$ (421)

Segment Disclosures - Additiona

Segment Disclosures - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2017Practice_Groups
Segment Reporting [Abstract]
Number of business units of the company	3

Segment Disclosures - Summary o

Segment Disclosures - Summary of Segment Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Segment Reporting Information [Line Items]
Revenue	$ 207,723	$ 199,794	$ 660,198	$ 621,047
Operating expenses	184,723	174,069	565,609	526,182
Gross margin	23,000	25,725	94,589	94,865
Corporate general & admin	7,979	8,679	25,979	27,270
Operating income	15,021	17,046	68,610	67,595
Other income (expense):
Interest expense	(1,777)	(1,760)	(4,986)	(5,019)
Gain on sale of operations, net		329	45	480
Other income, net	2,792	2,632	9,293	5,482
Total other income, net	1,015	1,201	4,352	943
Income from continuing operations before income tax expense	16,036	18,247	72,962	68,538
Operating Segments [Member] | Financial Services [Member]
Segment Reporting Information [Line Items]
Revenue	130,305	123,049	421,529	398,112
Operating expenses	112,996	105,615	348,236	326,099
Gross margin	17,309	17,434	73,293	72,013
Operating income	17,309	17,434	73,293	72,013
Other income (expense):
Other income, net	79	10	122	237
Total other income, net	79	10	122	237
Income from continuing operations before income tax expense	17,388	17,444	73,415	72,250
Operating Segments [Member] | Benefits and Insurance Services [Member]
Segment Reporting Information [Line Items]
Revenue	69,663	68,979	215,386	199,790
Operating expenses	59,155	57,627	179,174	167,651
Gross margin	10,508	11,352	36,212	32,139
Operating income	10,508	11,352	36,212	32,139
Other income (expense):
Interest expense	(10)	(12)	(30)	(32)
Other income, net	82	62	298	220
Total other income, net	72	50	268	188
Income from continuing operations before income tax expense	10,580	11,402	36,480	32,327
Operating Segments [Member] | National Practices [Member]
Segment Reporting Information [Line Items]
Revenue	7,755	7,766	23,283	23,145
Operating expenses	7,109	6,895	21,351	20,777
Gross margin	646	871	1,932	2,368
Operating income	646	871	1,932	2,368
Other income (expense):
Other income, net		1	(9)	2
Total other income, net		1	(9)	2
Income from continuing operations before income tax expense	646	872	1,923	2,370
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Operating expenses	5,463	3,932	16,848	11,655
Gross margin	(5,463)	(3,932)	(16,848)	(11,655)
Corporate general & admin	7,979	8,679	25,979	27,270
Operating income	(13,442)	(12,611)	(42,827)	(38,925)
Other income (expense):
Interest expense	(1,767)	(1,748)	(4,956)	(4,987)
Gain on sale of operations, net		329	45	480
Other income, net	2,631	2,559	8,882	5,023
Total other income, net	864	1,140	3,971	516
Income from continuing operations before income tax expense	$ (12,578)	$ (11,471)	$ (38,856)	$ (38,409)

New Accounting Pronouncements -

New Accounting Pronouncements - Additional Information (Detail) - USD ($) $ in Thousands, shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Realized tax benefit	$ 6,172	$ 7,260	$ 26,656	$ 27,366
Accounting Standards Update 2016-09 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Increase of diluted shares	0.5		0.5
Realized tax benefit	$ (100)		$ (2,900)