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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2017	May 03, 2017
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2017
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	Q1
Trading Symbol	CBZ
Entity Registrant Name	CBIZ, Inc.
Entity Central Index Key	0000944148
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		54,389,111

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 2,424	$ 3,494
Restricted cash	26,651	27,880
Accounts receivable, net	220,859	175,354
Other current assets	24,024	21,407
Current assets before funds held for clients	273,958	228,135
Funds held for clients	158,676	213,457
Total current assets	432,634	441,592
Non-current assets:
Property and equipment, net	19,945	19,450
Goodwill and other intangible assets, net	582,404	584,401
Assets of deferred compensation plan	72,890	69,912
Notes receivable	1,213	1,227
Other non-current assets	2,101	2,006
Total non-current assets	678,553	676,996
Total assets	1,111,187	1,118,588
Current liabilities:
Accounts payable	47,057	45,772
Income taxes payable	18,128	1,048
Accrued personnel costs	26,421	45,221
Notes payable	1,015	1,060
Contingent purchase price liability	14,382	16,322
Other current liabilities	11,713	16,169
Current liabilities before client fund obligations	118,716	125,592
Client fund obligations	159,053	213,855
Total current liabilities	277,769	339,447
Non-current liabilities:
Bank debt	212,700	191,400
Debt issuance costs	(1,221)	(1,351)
Total long-term debt	211,479	190,049
Notes payable	1,443	1,721
Income taxes payable	4,539	4,426
Deferred income taxes, net	2,864	3,545
Deferred compensation plan obligations	72,890	69,912
Contingent purchase price liability	18,040	17,387
Other non-current liabilities	14,898	12,080
Total non-current liabilities	326,153	299,120
Total liabilities	603,922	638,567
STOCKHOLDERS' EQUITY
Common stock	1,286	1,282
Additional paid in capital	660,086	655,629
Retained earnings	319,799	294,925
Treasury stock	(473,582)	(471,311)
Accumulated other comprehensive loss	(324)	(504)
Total stockholders’ equity	507,265	480,021
Total liabilities and stockholders’ equity	$ 1,111,187	$ 1,118,588

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Statement Of Income And Comprehensive Income [Abstract]
Revenue	$ 241,459	$ 224,238
Operating expenses	192,766	178,117
Gross margin	48,693	46,121
Corporate general and administrative expenses	8,768	10,245
Operating income	39,925	35,876
Other income (expense):
Interest expense	(1,517)	(1,526)
Gain on sale of operations, net	22	101
Other income, net	2,737	2,147
Total other income, net	1,242	722
Income from continuing operations before income tax expense	41,167	36,598
Income tax expense	16,141	14,800
Income from continuing operations	25,026	21,798
Loss from discontinued operations, net of tax	(152)	(30)
Net income	$ 24,874	$ 21,768
Basic:
Continuing operations	$ 0.47	$ 0.42
Net income	0.47	0.42
Diluted:
Continuing operations	0.45	0.41
Net income	$ 0.45	$ 0.41
Basic weighted average shares outstanding	53,293	51,572
Diluted weighted average shares outstanding	55,214	52,745
Comprehensive Income:
Net income	$ 24,874	$ 21,768
Other comprehensive income (loss), net of tax	180	(311)
Comprehensive income	$ 25,054	$ 21,457

Consolidated Statements of Stockholders' Equity (Unaudited) - 3 months ended Mar. 31, 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	24,874				24,874
Other comprehensive income	180					180
Share repurchases	(2,271)		$ (2,271)
Share repurchases, Shares			176
Stock options exercised	$ 2,453	$ 3		2,450
Stock options exercised, Shares	335	335
Share-based compensation	$ 1,375	$ 1		1,374
Share-based compensation, Shares		70
Business acquisitions	633			633
Business acquisitions, Shares		47
Balance, Amount at Mar. 31, 2017	$ 507,265	$ 1,286	$ (473,582)	$ 660,086	$ 319,799	$ (324)
Balance, Shares at Mar. 31, 2017		128,643	74,323

Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands

3 Months Ended

Mar. 31, 2017

Mar. 31, 2016

Cash flows from operating activities:

Net income

$ 24,874

$ 21,768

Adjustments to reconcile net income to net cash provided by operating activities:

Loss from discontinued operations, net of tax

152

Gain on sale of operations, net

(22)

(101)

Depreciation and amortization expense

5,641

5,245

Amortization of deferred financing costs

131

Amortization of discount on contingent earnout liability

131

Bad debt expense, net of recoveries

734

1,170

Adjustment to contingent earnout liability

485

(1,263)

Deferred income taxes

(796)

434

Employee stock awards

1,374

1,409

Excess tax benefits from share based payment arrangements

^[1]

(644)

(102)

Changes in assets and liabilities, net of acquisitions and divestitures:

Restricted cash

1,229

(1,235)

Accounts receivable, net

(46,077)

(44,485)

Other assets

1,088

(833)

Accounts payable

1,285

995

Income taxes payable

17,837

13,516

Accrued personnel costs

(18,800)

(15,510)

Other liabilities

(1,767)

1,127

Operating cash flows used in continuing operations

(13,145)

(17,668)

Operating cash flows (used in) provided by discontinued operations

(118)

506

Net cash used in operating activities

(13,263)

(17,162)

Cash flows from investing activities:

Business acquisitions and purchases of client lists, net of cash acquired

(4,344)

(2,043)

Purchases of client fund investments

(10,418)

(3,560)

Proceeds from the sales and maturities of client fund investments

3,425

3,577

Proceeds from sales of divested operations

Decrease in funds held for clients

61,922

20,746

Additions to property and equipment, net

(1,760)

(880)

Collection of notes receivable

Net provided by investing activities

48,847

17,916

Cash flows from financing activities:

Proceeds from bank debt

139,700

145,200

Payment of bank debt

(118,400)

(117,100)

Payment for acquisition of treasury stock

(2,271)

(6,137)

Decrease in client funds obligations

(54,802)

(20,805)

Proceeds from exercise of stock options

2,453

796

Payment of contingent consideration of acquisitions

(3,231)

(2,035)

Excess tax benefit from exercise of stock awards

^[1]

102

Payment of notes payable

(103)

(58)

Deferred financing costs

(6)

Net cash used in financing activities

(36,654)

(43)

Net (decrease) increase in cash and cash equivalents

(1,070)

711

Cash and cash equivalents at beginning of year

3,494

850

Cash and cash equivalents at end of period

$ 2,424

$ 1,561

[1]	(1) See Note 15 to the consolidated financial statements for discussion of our adoption of ASU 2016-09 (as defined in Note 15).

Basis of Presentation

3 Months Ended

Mar. 31, 2017

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Basis of Presentation

Note 1.

Basis of Presentation

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 our 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 months ended March 31, 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, the realizability of deferred tax assets, and other factors. 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, in our Annual Report on Form 10-K for the year ended December 31, 2016 for a description of revenue recognition policies.

Accounts Receivable, Net

3 Months Ended

Mar. 31, 2017

Receivables [Abstract]

Accounts Receivable, Net

Note 2.

Accounts Receivable, Net

Accounts receivable, net balances at March 31, 2017 and December 31, 2016 were as follows (in thousands):

	March 31,			December 31,
	2017			2016
Trade accounts receivable	$	140,290		$	132,880
Unbilled revenue		93,843			55,982
Total accounts receivable		234,133			188,862
Allowance for doubtful accounts		(13,274	)		(13,508	)
Accounts receivable, net	$	220,859		$	175,354

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References + Details

Goodwill and Other Intangible Assets, Net

3 Months Ended

Mar. 31, 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 March 31, 2017 and December 31, 2016 were as follows (in thousands):

	March 31,			December 31,
	2017			2016
Goodwill	$	489,039		$	487,484
Intangible assets:
Client lists		173,148			172,343
Other intangible assets		8,031			7,994
Total intangible assets		181,179			180,337
Total goodwill and intangibles assets		670,218			667,821
Accumulated amortization:
Client lists		(84,646	)		(80,560	)
Other intangible assets		(3,168	)		(2,860	)
Total accumulated amortization		(87,814	)		(83,420	)
Goodwill and other intangible assets, net	$	582,404		$	584,401

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Depreciation and Amortization

3 Months Ended

Mar. 31, 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 months ended March 31, 2017 and 2016 was as follows (in thousands):

	Three Months Ended
	March 31,
	2017		2016
Operating expenses	$	5,543	$	5,130
Corporate general and administrative expenses		98		115
Total depreciation and amortization expense	$	5,641	$	5,245

Debt and Financing Arrangements

3 Months Ended

Mar. 31, 2017

Debt Disclosure [Abstract]

Debt and Financing Arrangements

Note 5.

Debt and Financing Arrangements

At March 31, 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 $212.7 million and $191.4 million at March 31, 2017 and December 31, 2016, respectively.

Rates for the three months ended March 31, 2017 and 2016 were as follows:

	Three Months Ended
	March 31,
	2017		2016
Weighted average rates		2.52%		2.25%
Range of effective rates	2.19% - 4.50%		1.82% - 3.50%

We have approximately $122.0 million of available funds under the credit facility at March 31, 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 March 31, 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, performance guarantees, 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 months ended March 31, 2017 and 2016, we recognized interest expense as follows (in thousands):

	Three Months Ended
	March 31,
	2017		2016
Credit facility (1)	$	1,517	$	1,520
2006 Notes (2)		—		6
Total interest expense	$	1,517	$	1,526

(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”) for $750 thousand in cash plus accrued interest under an optional early redemption provision.

Commitments and Contingencies

3 Months Ended

Mar. 31, 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 March 31, 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 March 31, 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

3 Months Ended

Mar. 31, 2017

Investments All Other Investments [Abstract]

Financial Instruments

Note 7.

Financial Instruments

Bonds

We held corporate and municipal bonds with par values totaling $49.5 million and $42.4 million at March 31, 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 April 2017 through May 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 three months ended March 31, 2017 and the twelve months ended December 31, 2016 (in thousands):

	Three Months Ended			Twelve Months Ended
	March 31, 2017			December 31, 2016
Fair value at beginning of period	$	44,573		$	43,142
Purchases		10,418			11,355
Redemptions		(940	)		(2,900	)
Maturities and calls		(2,485	)		(6,878	)
Change in bond premium		359			(106	)
Fair market value adjustment		148			(40	)
Fair value at end of period	$	52,073		$	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. Refer to the 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 March 31, 2017 and December 31, 2016 (in thousands):

	March 31, 2017
	Notional		Fair
	Amount		Value (1)		Balance Sheet Location
Interest rate swaps (2)	$	50,000	$	661	Other non-current assets
Interest rate swaps (2)	$	10,000	$	15	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, for additional disclosures regarding fair value measurements.

(2)

The notional value of each interest rate swap is $10.0 million, $15.0 million, $25.0 million, and $10.0 million with maturities of 2, 3, 5 and 5 years, respectively. Under the terms of the interest rate swaps, we pay interest at a fixed rate of 0.885% (2-year), 1.155% (3-year), 1.300% (5-year) and 1.120% (5-year) plus applicable margin as stated in the agreement, and receive interest that varies with the one-month LIBOR.

The following table summarizes the effects of the interest rate swap on CBIZ’s accompanying Consolidated Statements of Comprehensive Income for the three months ended March 31, 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
	March 31,					March 31,
	2017		2016			2017		2016
Interest rate swap	$	93	$	(532	)	$	58	$	105

Fair Value Measurements

3 Months Ended

Mar. 31, 2017

Fair Value Disclosures [Abstract]

Fair Value Measurements

Note 8.

Fair Value Measurements

The following table summarizes our assets and liabilities at March 31, 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	March 31, 2017			December 31, 2016
Deferred compensation plan assets	1	$	72,890		$	69,912
Corporate and municipal bonds	1	$	52,073		$	44,573
Interest rate swaps	2	$	676		$	529
Contingent purchase price liabilities	3	$	(32,422	)	$	(33,709	)

During the three months ended March 31, 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 three months ended March 31, 2017 and 2016 (pre-tax basis) (in thousands):

	2017			2016
Beginning balance – January 1	$	(33,709	)	$	(24,817	)
Additions from business acquisitions		(1,661	)		(1,206	)
Settlement of contingent purchase price liabilities		3,564			2,335
Change in fair value of contingencies		(485	)		1,263
Change in net present value of contingencies		(131	)		(36	)
Ending balance – March 31	$	(32,422	)	$	(22,461	)

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 for each acquisition that has a contingent purchase price component extending over a term of two to six years. The significant unobservable input used in the fair value measurement of the contingent purchase price liabilities is the future performance of the acquired business. The future performance of the acquired business directly impacts the contingent purchase price that is paid to the seller; thus, performance that exceeds estimates would result in a higher payout, and a performance under estimates would result in a lower payout. 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. These liabilities are reviewed quarterly and adjusted if necessary. Refer to Note 12, Acquisitions, for further discussion of contingent purchase price liabilities.

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, and 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.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Other Comprehensive Income (Loss)

3 Months Ended

Mar. 31, 2017

Equity [Abstract]

Other Comprehensive Income (Loss)

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 months ended March 31, 2017 and 2016 (in thousands):

	Three Months Ended
	March 31,
	2017			2016
Net unrealized (loss) gain on available-for-sale securities, net of income taxes (1)	$	89		$	231
Net unrealized gain (loss) on interest rate swaps, net of income taxes (2)		93			(532	)
Foreign currency translation		(2	)		(10	)
Total other comprehensive income (loss)	$	180		$	(311	)

(1)

Net of income tax expense of $59 and $92 for the three months ended March 31, 2017 and 2016, respectively.

(2)

Net of income tax expense (benefit) of $55 and ($312) for the three months ended March 31, 2017 and 2016, respectively.

Accumulated other comprehensive loss, net of tax, was approximately $0.3 million and $0.5 million at March 31, 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.

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e689-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

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-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

+ Details

Employee Share Plans

3 Months Ended

Mar. 31, 2017

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Employee Share Plans

Note 10.

Employee Share Plans

In 2015, our shareholders approved the CBIZ, Inc. 2014 Stock Incentive Plan (the “2014 Plan”), which replaced and, for future grants, superseded the 2002 Amended and Restated CBIZ, Inc. Stock Incentive Plan (the “2002 Plan”). The 2014 Plan, which expires in 2024, has operating terms substantially similar to those of the 2002 Plan. 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 the 2014 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 months ended March 31, 2017 and 2016 was as follows (in thousands):

	Three Months Ended
	March 31,
	2017		2016
Stock options	$	525	$	579
Restricted stock awards		849		830
Total stock-based compensation expense	$	1,374	$	1,409

Stock award activity during the three months ended March 31, 2017 was as follows (in thousands, except per share data):

	Stock Options					Restricted Stock Awards
	Number of Options			Weighted Average Exercise Price Per Share		Number of Shares			Weighted Average Grant-Date Fair Value (1)
Outstanding at beginning of year		4,376		$	8.02		827		$	9.14
Granted		—		$	—		70		$	12.85
Exercised		(335	)	$	7.32		(90	)	$	9.40
Expired or canceled		(3	)	$	6.52		—		$	—
Outstanding at March 31, 2017		4,038		$	8.08		807		$	9.43
Exercisable at March 31, 2017		1,878		$	7.04

(1)

Represents weighted average market value of the shares; awards are granted at no cost to the recipients.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References + Details

Earnings Per Share

3 Months Ended

Mar. 31, 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 months ended March 31, 2017 and 2016 (in thousands, except per share data).

	Three Months Ended
	March 31,
	2017		2016
Numerator:
Income from continuing operations	$	25,026	$	21,798
Denominator:
Basic
Weighted average common shares outstanding		53,293		51,572
Diluted
Stock options (1)		1,473		831
Restricted stock awards (1)		426		337
Contingent shares (2)		22		5
Diluted weighted average common shares outstanding		55,214		52,745
Basic earnings per share from continuing operations	$	0.47	$	0.42
Diluted earnings per share from continuing operations	$	0.45	$	0.41

(1)

No share based awards were excluded from the calculation of diluted earnings per share for the three months ended March 31, 2017, and a total of 1.4 million share based awards were excluded from the calculation of diluted earnings per share for the three months ended March 31, 2016 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 conditions have been met. Refer to Note 12, Acquisitions, for further details.

Acquisitions

3 Months Ended

Mar. 31, 2017

Business Combinations [Abstract]

Acquisitions

Note 12.

Acquisitions

First Quarter 2017

During the three months ended March 31, 2017, we acquired substantially all of assets of one business; Pacific Coastal Pension and Insurance Services, Inc. (“Pacific Coastal”). Aggregate consideration for this acquisition consisted of approximately $0.6 million in cash consideration and $1.7 million in contingent consideration.

Under the terms of the acquisition agreement, a portion of the purchase price is contingent on future performance of the business acquired. Utilizing a probability weighted income approach, we determined that the fair value of the contingent consideration arrangement for this acquisition was $1.7 million, of which $0.5 million was recorded in “Contingent purchase price liability – current” and $1.2 million was recorded in “Contingent purchase price liability – non-current” in the accompanying Consolidated Balance Sheets at March 31, 2017.

Annualized revenue attributable to Pacific Coastal is estimated to be approximately $1.4 million. Pro forma results of operations for this acquisition have not been presented because the effects of the acquisition were not material to our “Income from continuing operations before income taxes.”

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 are reported in the Benefits and Insurance Services practice group. The estimated fair values of the assets acquired and the liabilities assumed during the three months ended March 31, 2017 are as follows (in thousands):

	Three Months Ended
	March 31, 2017
Accounts receivable, net	$	161
Identifiable intangible assets		897
Current liabilities		(309	)
Total identifiable net assets	$	749
Goodwill		1,515
Aggregate purchase price	$	2,264

The goodwill of $1.5 million arising from the acquisition in the first three 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 practice group and the Benefits and Insurance Services practice group, to help strengthen our existing service offerings and expand our market position. A significant portion of the goodwill is deductible for income tax purposes. The operating results of Pacific Coastal are included in the accompanying consolidated financial statements beginning on the date of acquisition.

First Quarter 2016

During the three months ended March 31, 2016, we acquired substantially all of the non-attest assets of one business; Millimaki Eggert, L.L.P., (“Millimaki”). Aggregate consideration for this acquisition consisted of approximately $1.1 million in cash consideration and $1.2 million in contingent consideration.

Under the terms of the acquisition agreement, a portion of the purchase price is contingent on future performance of the business acquired. Utilizing a probability weighted income approach, we determined that the fair value of the contingent consideration arrangement for this acquisition was $1.2 million, of which $0.5 million was recorded in “Contingent purchase price liability – current” and $0.7 million was recorded in “Contingent purchase price liability – non-current” in the Consolidated Balance Sheets at March 31, 2016.

Annualized revenue attributable to Millimaki is estimated to be approximately $2.4 million. Pro forma results of operations for this acquisition have not been presented because the effects of the acquisition were not material to our “Income from continuing operations before income taxes.”

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. Operating results are reported in the Financial Services practice group. The estimated fair values of the assets acquired and the liabilities assumed during the three months ended March 31, 2016 were as follows (in thousands):

	Three Months Ended
	March 31, 2016
Accounts receivable, net	$	325
Other assets		38
Identifiable intangible assets		1,005
Current liabilities		(49	)
Total identifiable net assets	$	1,319
Goodwill		988
Aggregate purchase price	$	2,307

The goodwill of $1.0 million arising from the acquisition in the first three months of 2016 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 practice group and the Benefits and Insurance Services practice group, to help strengthen our existing service offerings and expand our market position. All of the goodwill is deductible for income tax purposes. The operating results of Millimaki are included in the accompanying consolidated financial statements beginning on the date of acquisition.

Client Lists

During the three months ended March 31, 2017, we did not purchase any client lists. During the three months ended March 31, 2016, we purchased two clients lists, both of which are reported in the Benefits and Insurance Services practice group. Total consideration for these client lists was $0.2 million in cash consideration, $1.0 million of guaranteed future consideration and $0.7 million of contingent consideration.

Change in Contingent Purchase Price Liability for Previous Acquisitions

During the three months ended March 31, 2017 and 2016, the fair value of the contingent purchase price liability related to prior acquisitions increased by $0.6 million and decreased by $1.3 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 stock price. These adjustments are included in “Other income, net” in the accompanying Consolidated Statements of Comprehensive Income.

Contingent Earnouts for Previous Acquisitions

We paid $2.9 million in cash and issued approximately 47,000 shares of our common stock during the three months ended March 31, 2017 for previous acquisitions. During the same period last year, we paid $2.0 million in cash and issued approximately 32,000 shares of our common stock.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

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-Publisher FASB
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+ Details

Discontinued Operations and Divestitures

3 Months Ended

Mar. 31, 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 three months of both 2017 and 2016, we did not discontinue the operations of any of our businesses.

Revenue and results from operations of previously discontinued operations for the three months ended March 31, 2017 and 2016 were as follows (in thousands):

	Three Months Ended
	March 31,
	2017			2016
Revenue	$	—		$	—
Loss from discontinued operations before income tax	$	(254	)	$	(51	)
Income tax benefit		(102	)		(21	)
Loss from discontinued operations, net of tax	$	(152	)	$	(30	)

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 quarters ended March 31, 2017 and 2016, we did not sell any operations. Gains recorded for the three months ended March 31, 2017 and 2016, respectively, relate to contingent consideration earned on sales made in previous periods.

- Definition

The entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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+ Details

Segment Disclosures

3 Months Ended

Mar. 31, 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, to the Annual Report on Form 10-K for the year ended December 31, 2016. Upon consolidation, intercompany accounts and transactions are eliminated, thus inter-segment revenue is not included in the measure of profit or loss for the practice groups. Performance of the practice groups is evaluated on operating income excluding those costs listed above, which are reported in the “Corporate and Other” segment.

Segment information for the three months ended March 31, 2017 and 2016 was as follows (in thousands):

	Three Months Ended March 31, 2017
	Financial Services		Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	158,633	$	75,164		$	7,662	$	—		$	241,459
Operating expenses		119,389		60,142			7,007		6,228			192,766
Gross margin		39,244		15,022			655		(6,228	)		48,693
Corporate general & admin		—		—			—		8,768			8,768
Operating income (loss)		39,244		15,022			655		(14,996	)		39,925
Other income (expense):
Interest expense		—		(11	)		—		(1,506	)		(1,517	)
Gain on sale of operations, net		—		—			—		22			22
Other income, net		15		96			—		2,626			2,737
Total other income		15		85			—		1,142			1,242
Income (loss) from continuing operations before income tax expense	$	39,259	$	15,107		$	655	$	(13,854	)	$	41,167

	Three Months Ended March 31, 2016
	Financial Services		Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	152,207	$	64,327		$	7,704	$	—		$	224,238
Operating expenses		113,497		53,680			6,877		4,063			178,117
Gross margin		38,710		10,647			827		(4,063	)		46,121
Corporate general & admin		—		—			—		10,245			10,245
Operating income (loss)		38,710		10,647			827		(14,308	)		35,876
Other income (expense):
Interest expense		—		(10	)		—		(1,516	)		(1,526	)
Gain on sale of operations, net		—		—			—		101			101
Other income, net		254		74			—		1,819			2,147
Total other income		254		64			—		404			722
Income (loss) from continuing operations before income tax expense	$	38,964	$	10,711		$	827	$	(13,904	)	$	36,598

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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+ Details

New Accounting Pronouncements

3 Months Ended

Mar. 31, 2017

Accounting Changes And Error Corrections [Abstract]

New Accounting Pronouncements

Note 15.

New Accounting Pronouncements

The Financial Accounting Standards Board (“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 ASU's. ASU's not listed below were reviewed and determined to be either not applicable or are not expected to have a material impact on the 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. At March 31, 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 $0.6 million. This tax benefit, previously recorded in additional paid-in capital on our Consolidated Balance Sheets, is now recorded directly to income tax expense in our Consolidated Statements of Comprehensive Income. Tax related cash flows resulting from share-based payments are recorded as operating activities in the Consolidated Statements of Cash Flows. We 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

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 removes Step 2 of the goodwill impairment test. Goodwill impairment will now be the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill allocated to that reporting unit. An entity still has the option to perform the qualitative assessment for a reporting unit to determine if the quantitative impairment test is necessary. ASU 2017-04 should be applied on a prospective basis and is effective for us for annual periods beginning January 1, 2020. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The impact of ASU 2017-04 will depend upon the performance of the reporting units and the market conditions impacting the fair value of each reporting unit going forward.

Clarifying the Definition of a Business: In January 2017, the FASB issued ASU 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business,” (“ASU 2017-01”), which clarifies the definition of a business to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The standard will be effective for us as of January 1, 2018. Early adoption is permitted. We are currently evaluating the impact of ASU 2017-01 on our consolidated financial statements.

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. ASU 2016-18 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. This ASU is effective retrospectively for fiscal years and interim periods beginning after December 15, 2017, with early adoption permitted. We are currently assessing the impact of this ASU 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”). This ASU provides guidance for eight specific cash flow issues with the objective of reducing the existing diversity in practice. ASU 2016-15 is effective retrospectively for annual reporting periods beginning after December 15, 2017, including interim periods within those annual reporting periods, with early adoption permitted. We are currently evaluating the impact of this ASU on our consolidated financial statements.

Leases: In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”) which is intended to increase transparency and comparability among organizations relating to leases. Under ASU 2016-02, 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 sheets. Operating leases will result in straight-line expense while finance leases will result in a front-loaded expense pattern. This ASU will also require quantitative and qualitative disclosures regarding key information about leasing arrangements.

ASU 2016-02 must be adopted no later than the first quarter of 2019. A modified retrospective transition approach is required for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. We do not believe the new standard will have a significant impact on our liquidity or our debt covenant compliance under our current credit agreements.

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. ASU 2014-09 introduces a new five-step revenue recognition model in which an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In accordance with the new standard, we will adopt ASU 2015-14 on January 1, 2018.

Companies are permitted two transition methods of adoption under the new standard; 1) the full retrospective method, in which case the standard would be applied to all reporting periods presented, or 2) the modified retrospective method, with a cumulative-effect adjustment as of the date of adoption. 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 have made significant progress on our assessment and will continue our evaluation of using either the full retrospective method or the modified retrospective method and will continue to evaluate the impact on our consolidated financial statements.

We expect that there will be some movement in the timing of revenue recognition between quarterly and annual periods in our property and casualty business unit. Since the majority of our 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. We expect to finalize our evaluation in upcoming quarters of 2017 and will provide updates on our progress in future filings.

- Definition

The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6507316

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Direct Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=66092750

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22583-107794

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Indirect Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6515603

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22580-107794

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Accounting Change
-URI http://asc.fasb.org/extlink&oid=6503790

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22499-107794

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Retrospective Application
-URI http://asc.fasb.org/extlink&oid=6523989

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=68064558&loc=d3e765-108305

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=68064558&loc=d3e725-108305

+ Details

Subsequent Events

3 Months Ended

Mar. 31, 2017

Subsequent Events [Abstract]

Subsequent Events

Note 16.

Subsequent Events

None noted.

New Accounting Pronouncements (Policies)	3 Months Ended
New Accounting Pronouncements (Policies)	Mar. 31, 2017
Accounting Changes And Error Corrections [Abstract]
New Accounting Pronouncements	The Financial Accounting Standards Board (“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 ASU's. ASU's not listed below were reviewed and determined to be either not applicable or are not expected to have a material impact on the 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. At March 31, 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 $0.6 million. This tax benefit, previously recorded in additional paid-in capital on our Consolidated Balance Sheets, is now recorded directly to income tax expense in our Consolidated Statements of Comprehensive Income. Tax related cash flows resulting from share-based payments are recorded as operating activities in the Consolidated Statements of Cash Flows. We 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 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 removes Step 2 of the goodwill impairment test. Goodwill impairment will now be the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill allocated to that reporting unit. An entity still has the option to perform the qualitative assessment for a reporting unit to determine if the quantitative impairment test is necessary. ASU 2017-04 should be applied on a prospective basis and is effective for us for annual periods beginning January 1, 2020. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The impact of ASU 2017-04 will depend upon the performance of the reporting units and the market conditions impacting the fair value of each reporting unit going forward. Clarifying the Definition of a Business: In January 2017, the FASB issued ASU 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business,” (“ASU 2017-01”), which clarifies the definition of a business to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The standard will be effective for us as of January 1, 2018. Early adoption is permitted. We are currently evaluating the impact of ASU 2017-01 on our consolidated financial statements. 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. ASU 2016-18 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. This ASU is effective retrospectively for fiscal years and interim periods beginning after December 15, 2017, with early adoption permitted. We are currently assessing the impact of this ASU 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”). This ASU provides guidance for eight specific cash flow issues with the objective of reducing the existing diversity in practice. ASU 2016-15 is effective retrospectively for annual reporting periods beginning after December 15, 2017, including interim periods within those annual reporting periods, with early adoption permitted. We are currently evaluating the impact of this ASU on our consolidated financial statements. Leases: In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”) which is intended to increase transparency and comparability among organizations relating to leases. Under ASU 2016-02, 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 sheets. Operating leases will result in straight-line expense while finance leases will result in a front-loaded expense pattern. This ASU will also require quantitative and qualitative disclosures regarding key information about leasing arrangements. ASU 2016-02 must be adopted no later than the first quarter of 2019. A modified retrospective transition approach is required for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. We do not believe the new standard will have a significant impact on our liquidity or our debt covenant compliance under our current credit agreements. 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. ASU 2014-09 introduces a new five-step revenue recognition model in which an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In accordance with the new standard, we will adopt ASU 2015-14 on January 1, 2018. Companies are permitted two transition methods of adoption under the new standard; 1) the full retrospective method, in which case the standard would be applied to all reporting periods presented, or 2) the modified retrospective method, with a cumulative-effect adjustment as of the date of adoption. 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 have made significant progress on our assessment and will continue our evaluation of using either the full retrospective method or the modified retrospective method and will continue to evaluate the impact on our consolidated financial statements. We expect that there will be some movement in the timing of revenue recognition between quarterly and annual periods in our property and casualty business unit. Since the majority of our 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. We expect to finalize our evaluation in upcoming quarters of 2017 and will provide updates on our progress in future filings.

Accounts Receivable, Net (Tables)

3 Months Ended

Mar. 31, 2017

Receivables [Abstract]

Accounts Receivable, Net

Accounts receivable, net balances at March 31, 2017 and December 31, 2016 were as follows (in thousands):

	March 31,			December 31,
	2017			2016
Trade accounts receivable	$	140,290		$	132,880
Unbilled revenue		93,843			55,982
Total accounts receivable		234,133			188,862
Allowance for doubtful accounts		(13,274	)		(13,508	)
Accounts receivable, net	$	220,859		$	175,354

Goodwill and Other Intangible Assets, Net (Tables)

3 Months Ended

Mar. 31, 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 March 31, 2017 and December 31, 2016 were as follows (in thousands):

	March 31,			December 31,
	2017			2016
Goodwill	$	489,039		$	487,484
Intangible assets:
Client lists		173,148			172,343
Other intangible assets		8,031			7,994
Total intangible assets		181,179			180,337
Total goodwill and intangibles assets		670,218			667,821
Accumulated amortization:
Client lists		(84,646	)		(80,560	)
Other intangible assets		(3,168	)		(2,860	)
Total accumulated amortization		(87,814	)		(83,420	)
Goodwill and other intangible assets, net	$	582,404		$	584,401

Depreciation and Amortization (Tables)

3 Months Ended

Mar. 31, 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 months ended March 31, 2017 and 2016 was as follows (in thousands):

	Three Months Ended
	March 31,
	2017		2016
Operating expenses	$	5,543	$	5,130
Corporate general and administrative expenses		98		115
Total depreciation and amortization expense	$	5,641	$	5,245

Debt and Financing Arrangements (Tables)

3 Months Ended

Mar. 31, 2017

Debt Disclosure [Abstract]

Summary of Unsecured Credit Facility

Rates for the three months ended March 31, 2017 and 2016 were as follows:

	Three Months Ended
	March 31,
	2017		2016
Weighted average rates		2.52%		2.25%
Range of effective rates	2.19% - 4.50%		1.82% - 3.50%

Summary of Recognized Interest Expense

During the three months ended March 31, 2017 and 2016, we recognized interest expense as follows (in thousands):

	Three Months Ended
	March 31,
	2017		2016
Credit facility (1)	$	1,517	$	1,520
2006 Notes (2)		—		6
Total interest expense	$	1,517	$	1,526

(1)

Components of interest expense related to the credit facility include amortization of deferred financing costs, commitment fees and line of credit fees.

(2)

Financial Instruments (Tables)

3 Months Ended

Mar. 31, 2017

Investments All Other Investments [Abstract]

Summary of Bond Activity

The following table summarizes our bond activity for the three months ended March 31, 2017 and the twelve months ended December 31, 2016 (in thousands):

	Three Months Ended			Twelve Months Ended
	March 31, 2017			December 31, 2016
Fair value at beginning of period	$	44,573		$	43,142
Purchases		10,418			11,355
Redemptions		(940	)		(2,900	)
Maturities and calls		(2,485	)		(6,878	)
Change in bond premium		359			(106	)
Fair market value adjustment		148			(40	)
Fair value at end of period	$	52,073		$	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 March 31, 2017 and December 31, 2016 (in thousands):

	March 31, 2017
	Notional		Fair
	Amount		Value (1)		Balance Sheet Location
Interest rate swaps (2)	$	50,000	$	661	Other non-current assets
Interest rate swaps (2)	$	10,000	$	15	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, for additional disclosures regarding fair value measurements.

(2)

Summary of Effects of Interest Rate Swap

	Gain (Loss) Recognized in AOCL, Net of Tax					Gain Reclassified from AOCL into Expense
	Three Months Ended					Three Months Ended
	March 31,					March 31,
	2017		2016			2017		2016
Interest rate swap	$	93	$	(532	)	$	58	$	105

Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2017

Fair Value Disclosures [Abstract]

Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis

	Level	March 31, 2017			December 31, 2016
Deferred compensation plan assets	1	$	72,890		$	69,912
Corporate and municipal bonds	1	$	52,073		$	44,573
Interest rate swaps	2	$	676		$	529
Contingent purchase price liabilities	3	$	(32,422	)	$	(33,709	)

Change in Level 3 Fair Values of Contingent Purchase Price Liabilities

	2017			2016
Beginning balance – January 1	$	(33,709	)	$	(24,817	)
Additions from business acquisitions		(1,661	)		(1,206	)
Settlement of contingent purchase price liabilities		3,564			2,335
Change in fair value of contingencies		(485	)		1,263
Change in net present value of contingencies		(131	)		(36	)
Ending balance – March 31	$	(32,422	)	$	(22,461	)

Other Comprehensive Income (Loss) (Tables)

3 Months Ended

Mar. 31, 2017

Equity [Abstract]

Summary of Other Comprehensive Income (Loss) and Tax Impact

	Three Months Ended
	March 31,
	2017			2016
Net unrealized (loss) gain on available-for-sale securities, net of income taxes (1)	$	89		$	231
Net unrealized gain (loss) on interest rate swaps, net of income taxes (2)		93			(532	)
Foreign currency translation		(2	)		(10	)
Total other comprehensive income (loss)	$	180		$	(311	)

(1)

Net of income tax expense of $59 and $92 for the three months ended March 31, 2017 and 2016, respectively.

(2)

Net of income tax expense (benefit) of $55 and ($312) for the three months ended March 31, 2017 and 2016, respectively.

Employee Share Plans (Tables)

3 Months Ended

Mar. 31, 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 months ended March 31, 2017 and 2016 was as follows (in thousands):

	Three Months Ended
	March 31,
	2017		2016
Stock options	$	525	$	579
Restricted stock awards		849		830
Total stock-based compensation expense	$	1,374	$	1,409

Stock Award Activity

Stock award activity during the three months ended March 31, 2017 was as follows (in thousands, except per share data):

	Stock Options					Restricted Stock Awards
	Number of Options			Weighted Average Exercise Price Per Share		Number of Shares			Weighted Average Grant-Date Fair Value (1)
Outstanding at beginning of year		4,376		$	8.02		827		$	9.14
Granted		—		$	—		70		$	12.85
Exercised		(335	)	$	7.32		(90	)	$	9.40
Expired or canceled		(3	)	$	6.52		—		$	—
Outstanding at March 31, 2017		4,038		$	8.08		807		$	9.43
Exercisable at March 31, 2017		1,878		$	7.04

(1)

Represents weighted average market value of the shares; awards are granted at no cost to the recipients.

Earnings Per Share (Tables)

3 Months Ended

Mar. 31, 2017

Earnings Per Share [Abstract]

Computation of Basic and Diluted Earnings Per Share from Continuing Operations

	Three Months Ended
	March 31,
	2017		2016
Numerator:
Income from continuing operations	$	25,026	$	21,798
Denominator:
Basic
Weighted average common shares outstanding		53,293		51,572
Diluted
Stock options (1)		1,473		831
Restricted stock awards (1)		426		337
Contingent shares (2)		22		5
Diluted weighted average common shares outstanding		55,214		52,745
Basic earnings per share from continuing operations	$	0.47	$	0.42
Diluted earnings per share from continuing operations	$	0.45	$	0.41

(1)

(2)

Acquisitions (Tables)

3 Months Ended

Mar. 31, 2017

Pacific Coastal Pension and Insurance Services, Inc. (Pacific Coastal) [Member]

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 three months ended March 31, 2017 are as follows (in thousands):

	Three Months Ended
	March 31, 2017
Accounts receivable, net	$	161
Identifiable intangible assets		897
Current liabilities		(309	)
Total identifiable net assets	$	749
Goodwill		1,515
Aggregate purchase price	$	2,264

Millimaki Eggert L L P [Member]

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 three months ended March 31, 2016 were as follows (in thousands):

	Three Months Ended
	March 31, 2016
Accounts receivable, net	$	325
Other assets		38
Identifiable intangible assets		1,005
Current liabilities		(49	)
Total identifiable net assets	$	1,319
Goodwill		988
Aggregate purchase price	$	2,307

Discontinued Operations and Divestitures (Tables)

3 Months Ended

Mar. 31, 2017

Discontinued Operations And Disposal Groups [Abstract]

Loss from Discontinued Operations, Net of Tax

Revenue and results from operations of previously discontinued operations for the three months ended March 31, 2017 and 2016 were as follows (in thousands):

	Three Months Ended
	March 31,
	2017			2016
Revenue	$	—		$	—
Loss from discontinued operations before income tax	$	(254	)	$	(51	)
Income tax benefit		(102	)		(21	)
Loss from discontinued operations, net of tax	$	(152	)	$	(30	)

Segment Disclosures (Tables)

3 Months Ended

Mar. 31, 2017

Segment Reporting [Abstract]

Summary of Segment Information

Segment information for the three months ended March 31, 2017 and 2016 was as follows (in thousands):

	Three Months Ended March 31, 2017
	Financial Services		Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	158,633	$	75,164		$	7,662	$	—		$	241,459
Operating expenses		119,389		60,142			7,007		6,228			192,766
Gross margin		39,244		15,022			655		(6,228	)		48,693
Corporate general & admin		—		—			—		8,768			8,768
Operating income (loss)		39,244		15,022			655		(14,996	)		39,925
Other income (expense):
Interest expense		—		(11	)		—		(1,506	)		(1,517	)
Gain on sale of operations, net		—		—			—		22			22
Other income, net		15		96			—		2,626			2,737
Total other income		15		85			—		1,142			1,242
Income (loss) from continuing operations before income tax expense	$	39,259	$	15,107		$	655	$	(13,854	)	$	41,167

	Three Months Ended March 31, 2016
	Financial Services		Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	152,207	$	64,327		$	7,704	$	—		$	224,238
Operating expenses		113,497		53,680			6,877		4,063			178,117
Gross margin		38,710		10,647			827		(4,063	)		46,121
Corporate general & admin		—		—			—		10,245			10,245
Operating income (loss)		38,710		10,647			827		(14,308	)		35,876
Other income (expense):
Interest expense		—		(10	)		—		(1,516	)		(1,526	)
Gain on sale of operations, net		—		—			—		101			101
Other income, net		254		74			—		1,819			2,147
Total other income		254		64			—		404			722
Income (loss) from continuing operations before income tax expense	$	38,964	$	10,711		$	827	$	(13,904	)	$	36,598

Accounts Receivable, Net - Accounts Receivables Net (Detail) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Accounts Receivable Net Current [Abstract]
Trade accounts receivable	$ 140,290	$ 132,880
Unbilled revenue	93,843	55,982
Total accounts receivable	234,133	188,862
Allowance for doubtful accounts	(13,274)	(13,508)
Accounts receivable, net	$ 220,859	$ 175,354

Goodwill and Other Intangible Assets, Net - Components of Goodwill and Other Intangible Assets, Net (Detail) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 489,039	$ 487,484
Intangible assets:
Total intangible assets	181,179	180,337
Total goodwill and intangibles assets	670,218	667,821
Accumulated amortization:
Total accumulated amortization	(87,814)	(83,420)
Goodwill and other intangible assets, net	582,404	584,401
Client Lists [Member]
Intangible assets:
Total intangible assets	173,148	172,343
Accumulated amortization:
Total accumulated amortization	(84,646)	(80,560)
Other Intangible Assets [Member]
Intangible assets:
Total intangible assets	8,031	7,994
Accumulated amortization:
Total accumulated amortization	$ (3,168)	$ (2,860)

Depreciation and Amortization - Depreciation and Amortization Expense for Property and Equipment and Intangible Assets (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Property, Plant and Equipment [Line Items]
Total depreciation expense	$ 5,641	$ 5,245
Operating Expenses [Member]
Property, Plant and Equipment [Line Items]
Total depreciation expense	5,543	5,130
Corporate General and Administrative Expenses [Member]
Property, Plant and Equipment [Line Items]
Total depreciation expense	$ 98	$ 115

Debt and Financing Arrangements - Additional Information (Detail) $ in Millions	Mar. 31, 2017 USD ($)
Debt Disclosure [Abstract]
Unsecured credit facility	$ 400.0

Debt and Financing Arrangements (Bank Debt) - Additional Information (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2017 USD ($) Bank	Dec. 31, 2016 USD ($)
Debt Disclosure [Abstract]
Unsecured credit facility	$ 400,000
Group of participating banks \| Bank	8
Outstanding balance under applicable credit facility	$ 212,700	$ 191,400
Available funds under credit facility	122,000
Outstanding letters of credit	$ 2,300

- Definition

The carrying value as of the balance sheet date of the noncurrent portion of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

Debt and Financing Arrangements - Summary of Unsecured Credit Facility (Detail)	Mar. 31, 2017	Mar. 31, 2016
Debt Instrument [Line Items]
Weighted average rates	2.52%	2.25%
Minimum [Member]
Debt Instrument [Line Items]
Range of effective rates	2.19%	1.82%
Maximum [Member]
Debt Instrument [Line Items]
Range of effective rates	4.50%	3.50%

Debt and Financing Arrangements - Summary of Recognized Interest Expense (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Debt Instrument [Line Items]
Total interest expense	$ 1,517	$ 1,526
Credit Facility [Member]
Debt Instrument [Line Items]
Total interest expense	$ 1,517	1,520
2006 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Total interest expense		$ 6

Debt and Financing Arrangements - Summary of Recognized Interest Expense (Parenthetical) (Detail) - 2006 Convertible Senior Subordinated Notes [Member] $ in Millions	Jun. 30, 2016 USD ($)
Debt Instrument [Line Items]
Interest rate on Notes	3.125%
Principal amount of notes	$ 750

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

Commitments and Contingencies (Legal Proceedings) - Additional Information (Detail)		3 Months Ended
	Sep. 16, 2016 USD ($)	Mar. 31, 2017 USD ($) Plaintiff
Baldino Group [Member]
Commitments And Contingencies [Line Items]
Number of Plaintiffs \| Plaintiff		2
Damages sought amount		$ 16,000,000
Altoona Regional Health System [Member] \| Minimum [Member]
Commitments And Contingencies [Line Items]
Damages sought amount	$ 142,000,000

Financial Instruments (Bonds) - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Investments Debt And Equity Securities [Abstract]
Corporate and municipal bonds	$ 49.5	$ 42.4
Maturity dates of bonds, start date	2017-04
Maturity dates of bonds, end date	2022-05

Financial Instruments - Summary of Bond Activity (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Fair value at beginning of period	$ 44,573	$ 43,142
Purchases	10,418	11,355
Redemptions	(940)	(2,900)
Maturities and calls	(2,485)	(6,878)
Change in bond premium	359	(106)
Fair market value adjustment	148	(40)
Fair value at end of period	$ 52,073	$ 44,573

Financial Instruments - Summary of Outstanding Interest Rate Swaps (Detail) - Interest Rate Swap [Member] - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Other Non-current Assets [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	$ 50,000,000	$ 50,000,000
Fair Value	661,000	525,000
Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	10,000,000	10,000,000
Fair Value	$ 15,000	$ 4,000

Financial Instruments - Summary of Outstanding Interest Rate Swaps (Parenthetical) (Detail) - Interest Rate Swap [Member] - USD ($)	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
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
Maturities Two Years [Member]
Derivatives, Fair Value [Line Items]
Notional value		$ 10,000,000
Interest rate swap, fixed interest rate		0.885%
Maturities Three Years [Member]
Derivatives, Fair Value [Line Items]
Notional value		$ 15,000,000
Interest rate swap, fixed interest rate		1.155%
Maturities Five Years [Member]
Derivatives, Fair Value [Line Items]
Notional value	$ 10,000,000	$ 25,000,000
Interest rate swap, fixed interest rate	1.12%	1.30%
Derivative, Type of Interest Rate Paid on Swap	Fixed

Financial Instruments - Summary of Effects of Interest Rate Swaps (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Derivatives, Fair Value [Line Items]
Gain (Loss) Recognized in AOCL, Net of Tax	$ 93	$ (532)
Interest Rate Swap [Member] \| Interest Expense [Member]
Derivatives, Fair Value [Line Items]
Gain (Loss) Recognized in AOCL, Net of Tax	93	(532)
Gain Reclassified from AOCL into Expense	$ 58	$ 105

Fair Value Measurements - Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Detail) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Corporate and municipal bonds	$ 52,073	$ 44,573	$ 43,142
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation plan assets	72,890	69,912
Corporate and municipal bonds	52,073	44,573
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swaps	676	529
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent purchase price liabilities	$ (32,422)	$ (33,709)

Fair Value Measurements - Additional Information (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 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 - Change in Level 3 Fair Values of Contingent Purchase Price Liabilities (Detail) - Level 3 [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ (33,709)
Ending balance	(32,422)
Contingent Purchase Price Liabilities [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	(33,709)	$ (24,817)
Additions from business acquisitions	(1,661)	(1,206)
Settlement of contingent purchase price liabilities	3,564	2,335
Change in fair value of contingencies	(485)	1,263
Change in net present value of contingencies	(131)	(36)
Ending balance	$ (32,422)	$ (22,461)

Other Comprehensive Income (Loss) - Summary of Other Comprehensive Income (Loss) and Tax Impact (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Net unrealized (loss) gain on available-for-sale securities, net of income taxes	$ 89	$ 231
Net unrealized gain (loss) on interest rate swaps, net of income taxes	93	(532)
Foreign currency translation	(2)	(10)
Total other comprehensive income (loss)	$ 180	$ (311)

Other Comprehensive Income (Loss) - Summary of Other Comprehensive Income (Loss) and Tax Impact (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Unrealized (loss) gain on available for sale securities, income tax (benefit) expense	$ 59	$ 92
Unrealized gain (loss) on interest rate swaps, income tax expense (benefit)	$ 55	$ (312)

Other Comprehensive Income (Loss) - Additional Information (Detail) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Accumulated other comprehensive loss	$ (324)	$ (504)

Employee Share Plans - Additional Information (Detail) shares in Millions	3 Months Ended
	Mar. 31, 2017 shares
Compensation And Retirement Disclosure [Abstract]
Maximum stock based compensation awards granted under the plan	9.6
Stock awards expiry	2024

Employee Share Plans - Schedule of Share-Based Compensation Awards (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Compensation And Retirement Disclosure [Abstract]
Stock options	$ 525	$ 579
Restricted stock awards	849	830
Total stock-based compensation expense	$ 1,374	$ 1,409

Employee Share Plans - Stock Award Activity (Detail) shares in Thousands	3 Months Ended
	Mar. 31, 2017 $ / shares shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Outstanding Beginning balance, Number of Options \| shares	4,376
Exercised, Number of Options \| shares	(335)
Expired or canceled, Number of Options \| shares	(3)
Outstanding Ending balance, Number of Options \| shares	4,038
Exercisable Ending balance, Number of Options \| shares	1,878
Outstanding Beginning balance, Weighted Average Exercise Price Per Share \| $ / shares	$ 8.02
Exercised, Weighted Average Exercise Price Per Share \| $ / shares	7.32
Expired or canceled, Weighted Average Exercise Price Per Share \| $ / shares	6.52
Outstanding Ending balance, Weighted Average Exercise Price Per Share \| $ / shares	8.08
Exercisable Ending balance, Weighted Average Exercise Price \| $ / shares	$ 7.04
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	70
Exercised, Number of shares \| shares	(90)
Outstanding Ending balance, Number of shares \| shares	807
Outstanding Beginning balance, Weighted Average Grant-Date Fair Value \| $ / shares	$ 9.14
Granted, Weighted Average Grant-Date Fair Value \| $ / shares	12.85
Exercised, Weighted Average Grant-Date Fair Value \| $ / shares	9.40
Outstanding Ending balance, Weighted Average Grant-Date Fair Value \| $ / shares	$ 9.43

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
	Mar. 31, 2017	Mar. 31, 2016
Numerator:
Income from continuing operations	$ 25,026	$ 21,798
Basic
Weighted average common shares outstanding	53,293	51,572
Diluted
Stock options	1,473	831
Restricted stock awards	426	337
Contingent shares	22	5
Diluted weighted average common shares outstanding	55,214	52,745
Basic earnings per share from continuing operations	$ 0.47	$ 0.42
Diluted earnings per share from continuing operations	$ 0.45	$ 0.41

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share for Continuing Operations (Parenthetical) (Detail) - shares	3 Months Ended
	Mar. 31, 2017	Mar. 31, 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	1,400,000

Acquisitions (First Quarter 2017) - Additional Information (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2017 USD ($) Business	Dec. 31, 2016 USD ($)
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration, current	$ 14,382	$ 16,322
Contingent consideration, non-current	18,040	17,387
Goodwill	$ 489,039	$ 487,484
Pacific Coastal Pension and Insurance Services, Inc. (Pacific Coastal) [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of businesses acquired \| Business	1
Acquired entity, name	Pacific Coastal Pension and Insurance Services, Inc.
Consideration paid in cash	$ 600
Contingent consideration	1,700
Contingent consideration, current	500
Contingent consideration, non-current	1,200
Annual revenue	$ 1,400
Effective date of acquisition	Feb. 01, 2017
Goodwill	$ 1,515

Acquisitions - Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016	Mar. 31, 2016
Business Acquisition [Line Items]
Goodwill	$ 489,039	$ 487,484
Pacific Coastal Pension and Insurance Services, Inc. (Pacific Coastal) [Member]
Business Acquisition [Line Items]
Accounts receivable, net	161
Identifiable intangible assets	897
Current liabilities	(309)
Total identifiable net assets	749
Goodwill	1,515
Aggregate purchase price	$ 2,264
Millimaki Eggert L L P [Member]
Business Acquisition [Line Items]
Accounts receivable, net			$ 325
Other assets			38
Identifiable intangible assets			1,005
Current liabilities			(49)
Total identifiable net assets			1,319
Goodwill			988
Aggregate purchase price			$ 2,307

Acquisitions (First Quarter 2016) - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration, current	$ 14,382		$ 16,322
Contingent consideration, non-current	18,040		17,387
Goodwill	$ 489,039		$ 487,484
Millimaki Eggert L L P [Member]
Business Acquisition, Contingent Consideration [Line Items]
Acquired entity, name		Millimaki Eggert, L.L.P.
Consideration paid in cash		$ 1,100
Contingent consideration		1,200
Contingent consideration, current		500
Contingent consideration, non-current		700
Annual revenue		2,400
Effective date of acquisition	Jan. 01, 2016
Goodwill		$ 988

Acquisitions - Additional Information (Detail) $ in Millions	3 Months Ended
	Mar. 31, 2017 USD ($) Client_List shares	Mar. 31, 2016 USD ($) Client_List shares
Business Acquisition, Contingent Consideration [Line Items]
Increase (Decrease) in fair value of contingent consideration	$ 0.6	$ (1.3)
Consideration paid in cash	$ 2.9	$ 2.0
Number of common stock issued \| shares	47,000	32,000
Acquisition of Client Lists [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of client list purchased \| Client_List	0
Consideration paid in cash		$ 0.2
Guaranteed future consideration		1.0
Contingent consideration		$ 0.7
Acquisition of Client Lists [Member] \| Benefit and Insurance Services Practice Group [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of client list purchased \| Client_List		2

Discontinued Operations and Divestitures - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2017 Business Office	Mar. 31, 2016 Business Office
Discontinued Operations And Disposal Groups [Abstract]
Number of business divestiture \| Office	0	0
Number of businesses sold \| Business	0	0

Discontinued Operations and Divestitures - Loss from Discontinued Operations, Net of Tax (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Discontinued Operations And Disposal Groups [Abstract]
Loss from discontinued operations before income tax	$ (254)	$ (51)
Income tax benefit	(102)	(21)
Loss from discontinued operations, net of tax	$ (152)	$ (30)

- Definition

Amount before tax of income (loss) from a discontinued operation. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.

+ References + Details

Segment Disclosures - Additional Information (Detail)	3 Months Ended
Segment Disclosures - Additional Information (Detail)	Mar. 31, 2017 Practice_Groups
Segment Reporting [Abstract]
Number of business units of the company	3

Segment Disclosures - Summary of Segment Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Segment Reporting Information [Line Items]
Revenue	$ 241,459	$ 224,238
Operating expenses	192,766	178,117
Gross margin	48,693	46,121
Corporate general & admin	8,768	10,245
Operating income	39,925	35,876
Other income (expense):
Interest expense	(1,517)	(1,526)
Gain on sale of operations, net	22	101
Other income, net	2,737	2,147
Total other income, net	1,242	722
Income from continuing operations before income tax expense	41,167	36,598
Operating Segments [Member] \| Financial Services [Member]
Segment Reporting Information [Line Items]
Revenue	158,633	152,207
Operating expenses	119,389	113,497
Gross margin	39,244	38,710
Operating income	39,244	38,710
Other income (expense):
Other income, net	15	254
Total other income, net	15	254
Income from continuing operations before income tax expense	39,259	38,964
Operating Segments [Member] \| Benefits and Insurance Services [Member]
Segment Reporting Information [Line Items]
Revenue	75,164	64,327
Operating expenses	60,142	53,680
Gross margin	15,022	10,647
Operating income	15,022	10,647
Other income (expense):
Interest expense	(11)	(10)
Other income, net	96	74
Total other income, net	85	64
Income from continuing operations before income tax expense	15,107	10,711
Operating Segments [Member] \| National Practices [Member]
Segment Reporting Information [Line Items]
Revenue	7,662	7,704
Operating expenses	7,007	6,877
Gross margin	655	827
Operating income	655	827
Other income (expense):
Income from continuing operations before income tax expense	655	827
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Operating expenses	6,228	4,063
Gross margin	(6,228)	(4,063)
Corporate general & admin	8,768	10,245
Operating income	(14,996)	(14,308)
Other income (expense):
Interest expense	(1,506)	(1,516)
Gain on sale of operations, net	22	101
Other income, net	2,626	1,819
Total other income, net	1,142	404
Income from continuing operations before income tax expense	$ (13,854)	$ (13,904)

New Accounting Pronouncements - Additional Information (Detail) - USD ($) $ in Thousands, shares in Millions		3 Months Ended
	Mar. 31, 2017	Mar. 31, 2017	Mar. 31, 2016
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Realized tax benefit		$ 16,141	$ 14,800
Accounting Standards Update 2016-09 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Increase of diluted shares	0.5
Realized tax benefit	$ (600)