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Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2017	Jul. 31, 2017
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2017
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	Q2
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		54,818,911

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 1,161	$ 3,494
Restricted cash	34,924	27,880
Accounts receivable, net	218,317	175,354
Other current assets	25,489	21,407
Current assets before funds held for clients	279,891	228,135
Funds held for clients	148,704	213,457
Total current assets	428,595	441,592
Non-current assets:
Property and equipment, net	23,728	19,450
Goodwill and other intangible assets, net	618,846	584,401
Assets of deferred compensation plan	76,251	69,912
Notes receivable	1,198	1,227
Other non-current assets	2,048	2,006
Total non-current assets	722,071	676,996
Total assets	1,150,666	1,118,588
Current liabilities:
Accounts payable	62,013	45,772
Income taxes payable	6,946	1,048
Accrued personnel costs	36,265	45,221
Notes payable	1,210	1,060
Contingent purchase price liability	18,396	16,322
Other current liabilities	16,604	16,169
Current liabilities before client fund obligations	141,434	125,592
Client fund obligations	148,814	213,855
Total current liabilities	290,248	339,447
Non-current liabilities:
Bank debt	210,600	191,400
Debt issuance costs	(1,090)	(1,351)
Total long-term debt	209,510	190,049
Notes payable	1,696	1,721
Income taxes payable	4,612	4,426
Deferred income taxes, net	4,464	3,545
Deferred compensation plan obligations	76,251	69,912
Contingent purchase price liability	24,830	17,387
Other non-current liabilities	15,693	12,080
Total non-current liabilities	337,056	299,120
Total liabilities	627,304	638,567
STOCKHOLDERS' EQUITY
Common stock	1,296	1,282
Additional paid in capital	668,542	655,629
Retained earnings	330,797	294,925
Treasury stock	(476,986)	(471,311)
Accumulated other comprehensive loss	(287)	(504)
Total stockholders’ equity	523,362	480,021
Total liabilities and stockholders’ equity	$ 1,150,666	$ 1,118,588

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Statement Of Income And Comprehensive Income [Abstract]
Revenue	$ 211,016	$ 197,015	$ 452,475	$ 421,253
Operating expenses	188,120	173,996	380,886	352,113
Gross margin	22,896	23,019	71,589	69,140
Corporate general and administrative expenses	9,232	8,346	18,000	18,591
Operating income	13,664	14,673	53,589	50,549
Other (expense) income:
Interest expense	(1,692)	(1,733)	(3,209)	(3,259)
Gain on sale of operations, net	23	50	45	151
Other income, net	3,764	703	6,501	2,850
Total other income (expense), net	2,095	(980)	3,337	(258)
Income from continuing operations before income tax expense	15,759	13,693	56,926	50,291
Income tax expense	4,343	5,306	20,484	20,106
Income from continuing operations	11,416	8,387	36,442	30,185
Loss from discontinued operations, net of tax	(418)	(258)	(570)	(288)
Net income	$ 10,998	$ 8,129	$ 35,872	$ 29,897
Basic:
Continuing operations	$ 0.21	$ 0.16	$ 0.68	$ 0.58
Discontinued operations	(0.01)		(0.01)	(0.01)
Net income	0.20	0.16	0.67	0.57
Diluted:
Continuing operations	0.20	0.16	0.66	0.57
Discontinued operations	(0.01)		(0.01)	(0.01)
Net income	$ 0.19	$ 0.16	$ 0.65	$ 0.56
Basic weighted average shares outstanding	53,968	52,031	53,632	51,802
Diluted weighted average shares outstanding	55,831	53,079	55,530	52,901
Comprehensive Income:
Net income	$ 10,998	$ 8,129	$ 35,872	$ 29,897
Other comprehensive income (loss), net of tax	37	(130)	217	(441)
Comprehensive income	$ 11,035	$ 7,999	$ 36,089	$ 29,456

Consolidated Statements of Stockholders' Equity (Unaudited) - 6 months ended Jun. 30, 2017 - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock [Member]	Treasury Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Loss [Member]
Balance, Amount at Dec. 31, 2016	$ 480,021	$ 1,282	$ (471,311)	$ 655,629	$ 294,925	$ (504)
Balance, Shares at Dec. 31, 2016		128,191	74,147
Net income	35,872				35,872
Other comprehensive income	217					217
Share repurchases	(5,675)		$ (5,675)
Share repurchases, Shares			400
Restricted stock		$ 3		(3)
Restricted stock, Shares		294
Stock options exercised	$ 5,649	$ 8		5,641
Stock options exercised, Shares	805	805
Share-based compensation	$ 2,790			2,790
Business acquisitions	4,488	$ 3		4,485
Business acquisitions, Shares		312
Balance, Amount at Jun. 30, 2017	$ 523,362	$ 1,296	$ (476,986)	$ 668,542	$ 330,797	$ (287)
Balance, Shares at Jun. 30, 2017		129,602	74,547

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Cash flows from operating activities:
Net income	$ 35,872	$ 29,897
Adjustments to reconcile net income to net cash provided by operating activities:
Loss from discontinued operations, net of tax	570	288
Gain on sale of operations, net	(45)	(151)
Depreciation and amortization expense	11,279	10,682
Amortization of discount on notes and deferred financing costs	262	262
Amortization of discount on contingent earnout liability	276	106
Bad debt expense, net of recoveries	2,439	2,205
Adjustment to contingent earnout liability	(1,032)	(714)
Deferred income taxes	776	894
Employee stock awards	2,790	2,842
Excess tax benefits from share based payment arrangements	(2,678)	(673)
Changes in assets and liabilities, net of acquisitions and divestitures:
Restricted cash	(7,044)	(6,998)
Accounts receivable, net	(40,997)	(36,439)
Other assets	(263)	(2,950)
Accounts payable	14,376	19,268
Income taxes payable	8,762	7,766
Accrued personnel costs	(9,598)	(6,616)
Other liabilities	1,989	2,163
Operating cash flows provided by continuing operations	17,734	21,832
Operating cash flows (used in) provided by discontinued operations	(540)	428
Net cash provided by operating activities	17,194	22,260
Cash flows from investing activities:
Business acquisitions and purchases of client lists, net of cash acquired	(26,561)	(34,004)
Purchases of client fund investments	(11,788)	(4,963)
Proceeds from the sales and maturities of client fund investments	4,375	4,747
Proceeds from sales of divested operations	45	93
Increase in funds held for clients	72,417	3,649
Additions to property and equipment, net	(6,749)	(1,837)
Collection of notes receivable	18	119
Net cash provided by (used in) investing activities	31,757	(32,196)
Cash flows from financing activities:
Proceeds from bank debt	308,000	278,000
Payment of bank debt	(288,800)	(248,300)
Payment on early extinguishment of convertible debt		(760)
Payment for acquisition of treasury stock	(5,675)	(7,828)
Decrease in client funds obligations	(65,041)	(3,504)
Proceeds from exercise of stock options	5,649	3,529
Payment of contingent consideration for acquisitions and client list purchases	(5,211)	(4,110)
Excess tax benefit from exercise of stock awards		673
Payment of notes payable	(206)	(116)
Deferred financing costs		(6)
Net cash (used In) provided by financing activities	(51,284)	17,578
Net (decrease) increase in cash and cash equivalents	(2,333)	7,642
Cash and cash equivalents at beginning of year	3,494	850
Cash and cash equivalents at end of period	$ 1,161	$ 8,492

Basis of Presentation	6 Months Ended
Basis of Presentation	Jun. 30, 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 the Company’s Annual Report on Form 10-K for the year ended December 31, 2016. In the opinion of management, all adjustments of a normal recurring nature considered necessary for a fair presentation have been included. Operating results for the three and six months ended June 30, 2017 are not necessarily indicative of the results that may be expected for the full year ending December 31, 2017. The preparation of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Management’s estimates and assumptions include, but are not limited to, estimates of collectability of accounts receivable and unbilled revenue, the realizability of goodwill and other intangible assets, the fair value of certain assets, the valuation of stock options in determining compensation expense, estimates of accrued liabilities (such as incentive compensation, self-funded health insurance accruals, legal reserves, income tax uncertainties and contingent purchase price obligations), the provision for income taxes and the realizability of deferred tax assets. Management’s estimates and assumptions are derived from and are continually evaluated based upon available information, judgment and experience. Changes in circumstances could cause actual results to differ materially from those estimates. Refer to Note 1, Organization and Summary of Significant Accounting Policies, 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

6 Months Ended

Jun. 30, 2017

Receivables [Abstract]

Accounts Receivable, Net

Note 2. Accounts Receivable, Net

Accounts receivable, net, at June 30, 2017 and December 31, 2016 were as follows (in thousands):

	June 30,			December 31,
	2017			2016
Trade accounts receivable	$	153,156		$	132,880
Unbilled revenue, at net realizable value		77,987			55,982
Total accounts receivable		231,143			188,862
Allowance for doubtful accounts		(12,826	)		(13,508	)
Accounts receivable, net	$	218,317		$	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

6 Months Ended

Jun. 30, 2017

Goodwill And Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets, Net

Note 3. Goodwill and Other Intangible Assets, Net

The components of goodwill and other intangible assets, net, at June 30, 2017 and December 31, 2016 were as follows (in thousands):

	June 30,			December 31,
	2017			2016
Goodwill	$	526,984		$	487,484
Intangible assets:
Client lists		175,397			172,343
Other intangible assets		8,703			7,994
Total intangible assets		184,100			180,337
Total goodwill and intangibles assets		711,084			667,821
Accumulated amortization:
Client lists		(88,754	)		(80,560	)
Other intangible assets		(3,484	)		(2,860	)
Total accumulated amortization		(92,238	)		(83,420	)
Goodwill and other intangible assets, net	$	618,846		$	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

6 Months Ended

Jun. 30, 2017

Text Block [Abstract]

Depreciation and Amortization

Note 4. Depreciation and Amortization

Depreciation and amortization expense for property and equipment and intangible assets for the three and six months ended June 30, 2017 and 2016 was as follows (in thousands):

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2017		2016		2017		2016
Operating expenses	$	5,546	$	5,322	$	11,089	$	10,452
Corporate general and administrative expenses		92		115		190		230
Total depreciation and amortization expense	$	5,638	$	5,437	$	11,279	$	10,682

Debt and Financing Arrangements

6 Months Ended

Jun. 30, 2017

Debt Disclosure [Abstract]

Debt and Financing Arrangements

Note 5. Debt and Financing Arrangements

At June 30, 2017, our primary financing arrangement was the $400 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 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 $210.6 million and $191.4 million at June 30, 2017 and December 31, 2016, respectively.

Interest rates for the six months ended June 30, 2017 and 2016 were as follows:

	Six Months Ended
	June 30,
	2017		2016
Weighted average rates		2.60%		2.38%
Range of effective rates	2.19% - 4.75%		1.82% - 3.50%

We have approximately $140 million of available funds under the credit facility at June 30, 2017, net of outstanding letters of credit of $2.3 million. The credit facility provides us with operating flexibility and funding to support seasonal working capital needs and other strategic initiatives such as acquisitions and share repurchases. As of June 30, 2017, we were in compliance with our debt covenants.

•

Available funds under the credit facility are based on a multiple of earnings before interest, taxes, depreciation and amortization as defined in the credit facility, and are reduced by letters of credit, license bonds, other indebtedness and outstanding borrowings under the credit facility.

•

Under the credit facility, loans are charged an interest rate consisting of a base rate or Eurodollar rate plus an applicable margin, letters of credit are charged based on the same applicable margin, and a commitment fee is charged on the unused portion of the credit facility.

Interest Expense

During the three and six months ended June 30, 2017 and 2016, we recognized interest expense as follows (in thousands):

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2017		2016		2017		2016
Credit facility (1)	$	1,692	$	1,731	$	3,209	$	3,251
2006 Notes (2)		—		2		—		8
Total interest expense	$	1,692	$	1,733	$	3,209	$	3,259

(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	6 Months Ended
Commitments and Contingencies	Jun. 30, 2017
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 6. Commitments and Contingencies Letters of Credit and Guarantees We provide letters of credit to landlords (lessors) of our leased premises in lieu of cash security deposits, which totaled $2.3 million at both June 30, 2017 and December 31, 2016. In addition, we provide license bonds to various state agencies to meet certain licensing requirements. The amount of license bonds outstanding was $2.5 million and $2.3 million at June 30, 2017 and December 31, 2016, respectively. Legal Proceedings In 2010, CBIZ, Inc. and its subsidiary, CBIZ MHM, LLC (fka CBIZ Accounting, Tax & Advisory Services, LLC) (the “CBIZ Parties”), were named as defendants in lawsuits filed in the U.S. District Court for the District of Arizona and the Superior Court for Maricopa County, Arizona. The federal court case is captioned Robert Facciola, et al v. Greenberg Traurig LLP, et al, and the state court cases are captioned Victims Recovery, LLC v. Greenberg Traurig LLP, et al, Roger Ashkenazi, et al v. Greenberg Traurig LLP, et al, Mary Marsh, et al v. Greenberg Traurig LLP, et al; and ML Liquidating Trust v. Mayer Hoffman McCann PC, et al. Prior to these suits CBIZ MHM, LLC was named as a defendant in Jeffrey C. Stone v. Greenberg Traurig LLP, et al. These lawsuits arose out of the bankruptcy of Mortgages Ltd., a mortgage lender to developers in the Phoenix, Arizona area. Various other professional firms and individuals not related to the Company were also named defendants in these lawsuits. The lawsuits asserted claims for, among others things, violations of the Arizona Securities Act, common law fraud, and negligent misrepresentation, and sought to hold the CBIZ Parties vicariously liable for Mayer Hoffman’s conduct as Mortgage Ltd.’s auditor, as either a statutory control person under the Arizona Securities Act or a joint venturer under Arizona common law. With the exception of claims being pursued by two plaintiffs from the Ashkenazi lawsuit (“Baldino Group”), all other related matters have been dismissed or settled without payment by the CBIZ Parties. The Baldino Group’s claims, which allege damages of approximately $16 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 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

6 Months Ended

Jun. 30, 2017

Investments All Other Investments [Abstract]

Financial Instruments

Note 7. Financial Instruments

Bonds

We held corporate and municipal bonds with par values totaling $50 million and $42.4 million at June 30, 2017 and December 31, 2016, respectively. All bonds are investment grade and are classified as available-for-sale. These bonds have maturity or callable dates ranging from July 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 six months ended June 30, 2017 and the twelve months ended December 31, 2016 (in thousands):

	Six Months Ended			Twelve Months Ended
	June 30, 2017			December 31, 2016
Fair value at beginning of period	$	44,573		$	43,142
Purchases		11,788			11,355
Redemptions		(940	)		(2,900	)
Maturities		(3,435	)		(6,878	)
Increase (decrease) in bond premium		204			(106	)
Fair market value adjustment		251			(40	)
Fair value at end of period	$	52,441		$	44,573

Interest Rate Swaps

We do not purchase or hold any derivative instruments for trading or speculative purposes. We utilize interest rate swaps to manage interest rate risk exposure associated with our floating-rate debt under the credit facility. Under these interest rate swap contracts, we receive cash flows from counterparties at variable rates based on the London Interbank Offered Rate (“LIBOR”) and pay the counterparties a fixed rate. See our Annual Report on Form 10-K for the year ended December 31, 2016 for further discussion on our interest rate swaps.

During the second quarter of 2017, we entered into an additional interest rate swap with a notional value of $20 million at a fixed interest rate of 1.77% maturing in 5 years.

The following table summarizes our outstanding interest rate swaps and their classification in the accompanying Consolidated Balance Sheets at June 30, 2017 and December 31, 2016 (in thousands):

	June 30, 2017
	Notional		Fair
	Amount		Value (1)		Balance Sheet Location
Interest rate swaps (2)	$	70,000	$	629	Other non-current assets
Interest rate swaps (2)	$	10,000	$	13	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)

Under the terms of the interest rate swaps, we pay interest at a fixed rate of interest plus applicable margin as stated in the agreement, and receive interest that varies with the one-month LIBOR. The notional value, fixed rate of interest and maturity date of each interest rate swap is (i) $10 million – 0.885% - November 2017, (ii) $15 million – 1.155% - November 2018, (iii) $25 million – 1.300% - October 2020, (iv) $10 million – 1.120% - February 2021 and (v) $20 million – 1.770% - May 2022.

The following table summarizes the effects of the interest rate swaps on the accompanying Consolidated Statements of Comprehensive Income for the three and six months ended June 30, 2017 and 2016 (in thousands):

	(Loss) Gain Recognized in AOCL, net of tax						Gain (Loss) Reclassified from AOCL into Expense
	Three Months Ended						Three Months Ended
	June 30,						June 30,
	2017			2016			2017		2016
Interest rate swap	$	(22	)	$	(231	)	$	42	$	(110	)

	Six Months Ended					Six Months Ended
	June 30,					June 30,
	2017		2016			2017		2016
Interest rate swap	$	71	$	(763	)	$	100	$	215

Fair Value Measurements

6 Months Ended

Jun. 30, 2017

Fair Value Disclosures [Abstract]

Fair Value Measurements

Note 8. Fair Value Measurements

The following table summarizes our assets and liabilities at June 30, 2017 and December 31, 2016 that are measured at fair value on a recurring basis subsequent to initial recognition and indicates the fair value hierarchy of the valuation techniques utilized by us to determine such fair value (in thousands):

	Level	June 30, 2017			December 31, 2016
Deferred compensation plan assets	1	$	76,251		$	69,912
Corporate and municipal bonds	1	$	52,441		$	44,573
Interest rate swaps	2	$	642		$	529
Contingent purchase price liabilities	3	$	(43,226	)	$	(33,709	)

The carrying amounts of our cash and cash equivalents, accounts receivable and accounts payable approximate fair value because of the short maturity of these instruments. The carrying value of bank debt approximates fair value as the interest rate on the bank debt is variable and approximates current market rates. As a result, the fair value measurement of our bank debt is considered to be Level 2.

During the six months ended June 30, 2017 and 2016, there were no transfers between the valuation hierarchy Levels 1, 2 and 3. The following table summarizes the change in Level 3 fair values of our contingent purchase price liabilities for the six months ended June 30, 2017 and 2016 (pre-tax basis) (in thousands):

	2017			2016
Beginning balance – January 1	$	(33,709	)	$	(24,817	)
Additions from business acquisitions		(17,526	)		(15,088	)
Settlement of contingent purchase price liabilities		7,253			6,349
Change in fair value of contingencies		1,032			714
Change in net present value of contingencies		(276	)		(106	)
Ending balance – June 30	$	(43,226	)	$	(32,948	)

Contingent Purchase Price Liabilities

Contingent purchase price liabilities arise from business acquisitions and are classified as Level 3 due to the utilization of a probability weighted discounted cash flow approach to determine the fair value of the contingency.

A contingent liability is established (“Additions from business acquisitions” in the table above) for each acquisition that has a contingent purchase price component extending over a term of two to six years. These liabilities are reviewed quarterly and adjusted if necessary. Refer to Note 12, Acquisitions, for further discussion of contingent purchase price liabilities.

•

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 may result in a higher payout, and a performance under estimates may result in a lower payout (“Settlement of contingent purchase price liabilities” in the table above).

Changes in the expected amount of potential payouts are recorded as adjustments to the initial contingent purchase price liability, with the same amount being recorded in the accompanying Consolidated Statements of Comprehensive Income (“Change in fair value of contingencies” and “Change in net present value of contingencies” in the table above). The change in fair value of contingencies also includes an adjustment for the change in share price of CBIZ common stock for the portion of future contingent consideration to be settled in stock.

- 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 (Loss) Income

6 Months Ended

Jun. 30, 2017

Equity [Abstract]

Other Comprehensive (Loss) Income

Note 9. Other Comprehensive Income (Loss)

The following table is a summary of other comprehensive income (loss) and discloses the tax impact of each component of other comprehensive income (loss) for the three and six months ended June 30, 2017 and 2016 (in thousands):

	Three Months Ended						Six Months Ended
	June 30,						June 30,
	2017			2016			2017			2016
Net unrealized gain on available-for-sale securities, net of income taxes (1)	$	62		$	112		$	151		$	343
Net unrealized (loss) gain on interest rate swaps, net of income taxes (2)		(22	)		(231	)		71			(763	)
Foreign currency translation		(3	)		(11	)		(5	)		(21	)
Total other comprehensive income (loss)	$	37		$	(130	)	$	217		$	(441	)

(1)

Net of income tax expense of $41 and $75 for the three months ended June 30, 2017 and 2016, respectively, and net of income tax expense of $100 and $167 for the six months ended June 30, 2017 and 2016, respectively.

(2)

Net of income tax benefit of $13 and $136 for the three months ended June 30, 2017 and 2016, respectively, and net of income tax expense (benefit) of $42 and ($448) for the six months ended June 30, 2017 and 2016, respectively.

Accumulated other comprehensive loss, net of tax, was approximately $0.3 million and $0.5 million at June 30, 2017 and December 31, 2016, respectively. Accumulated other comprehensive loss consisted of adjustments, net of tax, for unrealized gains and losses on available-for-sale securities and interest rate swaps, and foreign currency translation.

Employee Share Plans

6 Months Ended

Jun. 30, 2017

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Employee Share Plans

Note 10. Employee Share Plans

Under our stock incentive plan, which expires in 2024, a maximum of 9.6 million stock options, shares of restricted stock or other stock-based compensation awards may be granted. Shares subject to award under this plan may be either authorized but unissued shares of CBIZ common stock or treasury shares. Compensation expense for stock-based awards recognized during the three and six months ended June 30, 2017 and 2016 was as follows (in thousands):

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2017		2016		2017		2016
Stock options	$	524	$	564	$	1,050	$	1,143
Restricted stock awards		891		869		1,740		1,699
Total stock-based compensation expense	$	1,415	$	1,433	$	2,790	$	2,842

Stock award activity during the six months ended June 30, 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		654		$	15.54		295		$	14.90
Exercised or released		(805	)	$	7.02		(393	)	$	8.61
Expired or canceled		(6	)	$	7.44		(1	)	$	8.36
Outstanding at June 30, 2017		4,219		$	9.38		727		$	11.76
Exercisable at June 30, 2017		2,370		$	7.61

(1)

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

We utilized the Black-Scholes-Merton options-pricing model to determine the fair value of stock options on the date of grant. The fair value of stock options granted during the second quarter of 2017 was $3.49. The following weighted average assumptions were utilized:

	Six Months Ended June 30,
Expected volatility (1)		22.22	%
Expected option life (years) (2)		4.61
Risk-free interest rate (3)		1.85	%
Expected dividend yield (4)		0.00	%

(1)

The expected volatility assumption was determined based upon the historical volatility of our stock price, using daily price intervals.

(2)

The expected option life was determined based upon our historical data using a midpoint scenario, which assumes all options are exercised halfway between the expiration date and the weighted average time for the option to vest.

(3)

The risk-free interest rate assumption was based upon zero-coupon U.S. Treasury bonds with a term approximating the expected life of the respective options.

(4)

The expected dividend yield assumption was determined in view of our historical and estimated dividend payouts. We do not expect to change our dividend payout policy in the foreseeable future.

Earnings Per Share

6 Months Ended

Jun. 30, 2017

Earnings Per Share [Abstract]

Earnings Per Share

Note 11. Earnings Per Share

The following table sets forth the computation of basic and diluted earnings per share from continuing operations for the three and six months ended June 30, 2017 and 2016 (in thousands, except per share data).

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2017		2016		2017		2016
Numerator:
Income from continuing operations	$	11,416	$	8,387	$	36,442	$	30,185
Denominator:
Basic
Weighted average common shares outstanding		53,968		52,031		53,632		51,802
Diluted
Stock options (1)		1,544		814		1,524		811
Restricted stock awards (1)		319		229		374		283
Contingent shares (2)		—		5		—		5
Diluted weighted average common shares outstanding		55,831		53,079		55,530		52,901
Basic earnings per share from continuing operations	$	0.21	$	0.16	$	0.68	$	0.58
Diluted earnings per share from continuing operations	$	0.20	$	0.16	$	0.66	$	0.57

(1)

A total of 0.5 million and 0.2 million share based awards were excluded from the calculation of diluted earnings per share for the three and six months ended June 30, 2017, respectively, and a total of 1.7 million and 1.5 million share based awards were excluded from the calculation of diluted earnings per share for the three and six months ended June 30, 2016, respectively, as their effect would be anti-dilutive.

(2)

Contingent shares represent additional shares to be issued for purchase price earned by former owners of businesses acquired by us once future considerations have been met. Refer to Note 12, Acquisitions, for further details.

Acquisitions

6 Months Ended

Jun. 30, 2017

Business Combinations [Abstract]

Acquisitions

Note 12. Acquisitions

2017

During the first half of 2017, we acquired substantially all of the assets of three businesses; CMF Associates, LLC (“CMF”), Slaton Insurance (“Slaton”) and Pacific Coastal Pension and Insurance Services, Inc. (“Pacific Coastal”). Aggregate consideration for these acquisitions consisted of approximately $23.7 million in cash consideration, $2 million in CBIZ common stock and $17.5 million in contingent consideration.

Under the terms of these acquisition agreements, a portion of the purchase price is contingent on future performance of the business acquired. We have preliminarily determined that the fair value of the contingent consideration arrangements for these acquisitions was $17.5 million, of which $5.9 million was recorded in “Contingent purchase price liability – current” and $11.6 million was recorded in “Contingent purchase price liability – non-current” in the accompanying Consolidated Balance Sheets at June 30, 2017.

Annualized revenue attributable to CMF, Slaton and Pacific Coastal is estimated to be approximately $19.2 million, $2.6 million, and $1.4 million, respectively. Pro forma results of operations for these acquisitions have not been presented because the effects of the acquisitions were not significant to our results.

The acquisition of CMF, located in Philadelphia, Pennsylvania, was effective June 1, 2017. CMF provides various financial consulting, executive search and deal origination services. Operating results of CMF are reported in the Financial Services practice group. The acquisition of Slaton, located in West Palm Beach, Florida, was effective June 1, 2017. Slaton is a full service insurance brokerage firm offering clients a complete line of services including commercial lines, risk management and employee benefits. The acquisition of Pacific Coastal, located in Morgan Hill, California, was effective February 1, 2017. Pacific Coastal provides defined contribution third party administrative and consulting services. Operating results for both Slaton and Pacific Coastal are reported in the Benefits and Insurance practice group.

The preliminary estimated fair values of the assets acquired and the liabilities assumed during the six months ended June 30, 2017 are as follows (in thousands):

	Six Months Ended
	June 30, 2017
Cash	$	843
Accounts receivable, net		4,338
Property and equipment, net		24
Other assets		151
Identifiable intangible assets		3,115
Current liabilities		(4,716	)
Total identifiable net assets	$	3,755
Goodwill		39,460
Aggregate purchase price	$	43,215

The goodwill of $39.5 million arising from the acquisitions in the first half of 2017 primarily results from expected future earnings and cash flows from the existing management team, as well as the synergies created by the integration of the new business within the CBIZ organization, including cross-selling opportunities expected with our Financial Services and Benefits and Insurance practice groups, to help strengthen our existing service offerings and expand our market position.

2016

During the first half of 2016, we acquired substantially all of the non-attest assets of three businesses; Flex-Pay Business Services, Inc., (“Flex-Pay”), The Savitz Organization (“Savitz”) and Millimaki Eggert, L.L.P., (“Millimaki”). Aggregate consideration for these acquisitions consisted of approximately $33 million in cash consideration, $1.6 million in CBIZ common stock and $15.1 million in contingent consideration.

Under the terms of these acquisition agreements, 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 these acquisitions was $15.1 million, of which $4.4 million was recorded in “Contingent purchase price liability – current” and $10.7 million was recorded in “Contingent purchase price liability – non-current” in the Consolidated Balance Sheets at June 30, 2016.

Annualized revenue attributable to Flex-Pay, Savitz and Millimaki is estimated to be approximately $10 million, $20 million, and $2.4 million, respectively. Pro forma results of operations for these acquisitions have not been presented because the effects of the acquisitions were not significant to our results.

The acquisition of Flex-Pay, located in Winston-Salem, North Carolina, was effective June 1, 2016. Flex-Pay provides payroll processing, Affordable Care Act fulfillment and human resource solutions to more than 3,600 clients primarily in the Southeast. The acquisition of Savitz, headquartered in Philadelphia, Pennsylvania, with offices in Atlanta, Georgia, and Newton, Massachusetts, was effective April 1, 2016. Savitz is an employee retirement and health and welfare benefits firm that provides actuarial, consulting and administration outsourcing services. Operating results for both Flex-Pay and Savitz are reported in the Benefits and Insurance practice group. 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 six months ended June 30, 2016 are as follows (in thousands):

	Six Months Ended
	June 30, 2016
Cash	$	6
Accounts receivable, net		5,313
Funds held for clients		37,230
Property and equipment, net		383
Other assets		172
Identifiable intangible assets		17,755
Current liabilities		(378	)
Client fund obligations		(37,230	)
Total identifiable net assets	$	23,251
Goodwill		26,471
Aggregate purchase price	$	49,722

The goodwill of $26.5 million arising from the acquisitions in the first half of 2016 primarily results from the same reasons as discussed above in the 2017 section.

Client Lists

During the six months ended June 30, 2017, we purchased one client list which is reported in the Benefits and Insurance practice group for $0.7 million of contingent consideration. During the same period in 2016, we purchased three clients lists, two of which are reported in the Benefits and Insurance practice group, and one in the Financial Services practice group. Total consideration for these client lists was $0.2 million in cash consideration, $1 million of guaranteed future consideration and $0.7 million of contingent consideration.

Change in Contingent Purchase Price Liability for Previous Acquisitions

During the first half of 2017 and 2016, we decreased the fair value of the contingent purchase price liability related to prior acquisitions by $0.8 million and $0.7 million, respectively. These changes in fair value are attributable to subsequent measurement adjustments based on projected future results of the acquired businesses, net present value adjustments and changes in the CBIZ common stock price. These adjustments are included in “Other income, net” in the accompanying Consolidated Statements of Comprehensive Income.

Contingent Payments for Previous Acquisitions and Client Lists

We paid $4.8 million in cash and issued approximately 177,000 shares of CBIZ common stock during the six months ended June 30, 2017 for previous acquisitions. For the first half of 2017, we also paid approximately $0.4 million in cash for previous client list purchases. For the same period in 2016, we paid $4.1 million in cash and issued approximately 220,000 shares of CBIZ common for previous acquisitions.

Discontinued Operations and Divestitures

6 Months Ended

Jun. 30, 2017

Discontinued Operations And Disposal Groups [Abstract]

Discontinued Operations and Divestitures

Note 13. Discontinued Operations and Divestitures

We will divest (through sale or closure) business operations that do not contribute to our long-term objectives for growth, or that are not complementary to our target service offerings and markets. Divestitures are classified as discontinued operations provided they meet the criteria as provided in FASB ASC Topic 205 “Presentation of Financial Statements — Discontinued Operations — Other Presentation Matters”.

Discontinued Operations

Revenue and results from operations of discontinued operations are separately reported as “Loss from discontinued operations, net of tax” in the accompanying Consolidated Statements of Comprehensive Income. During the first half of both 2017 and 2016, we did not discontinue the operations of any of our businesses.

Revenue and results from operations of discontinued operations for the three and six months ended June 30, 2017 and 2016 were as follows (in thousands):

	Three Months Ended						Six Months Ended
	June 30,						June 30,
	2017			2016			2017			2016
Revenue	$	—		$	—		$	—		$	—
Loss from discontinued operations before income tax	$	(705	)	$	(437	)	$	(958	)	$	(488	)
Income tax benefit		(287	)		(179	)		(388	)		(200	)
Loss from discontinued operations, net of tax	$	(418	)	$	(258	)	$	(570	)	$	(288	)

Divestitures

Gains or losses from divested operations and assets that do not qualify for treatment as discontinued operations are recorded as “Gain on sale of operations, net” in the accompanying Consolidated Statements of Comprehensive Income. During the first half of 2017 and 2016, we did not sell any operations. Gains recorded during the three and six months ended June 30, 2017 and 2016, respectively, relate to contingent consideration earned on sales made in previous periods.

Segment Disclosures

6 Months Ended

Jun. 30, 2017

Segment Reporting [Abstract]

Segment Disclosures

Note 14. Segment Disclosures

Our business units have been aggregated into three practice groups: Financial Services, Benefits and Insurance Services and National Practices. The business units have been aggregated based on the following factors: similarity of the products and services provided to clients; similarity of the regulatory environment in which they operate; and similarity of economic conditions affecting long-term performance. The business units are managed along these segment lines. A general description of services provided by each practice group is provided in the table below.

Financial Services

Benefits and Insurance Services

National Practices

• Accounting and Tax

• Government Healthcare Consulting

• Financial Advisory

• Valuation

• Risk & Advisory Services

• Group Health Benefits Consulting

• Payroll

• Property & Casualty

• Retirement Plan Services

• Managed Networking and Hardware Services

• Healthcare Consulting

Corporate and Other. Included in “Corporate and Other” are operating expenses that are not directly allocated to the individual business units. These expenses are primarily comprised of certain health care costs, gains or losses attributable to assets held in the Company’s non-qualified deferred compensation plan, share-based compensation, consolidation and integration charges, certain professional fees, certain advertising costs and other various expenses.

Accounting policies of the practice groups are the same as those described in Note 1, Organization and Summary of Significant Accounting Policies, 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 June 30, 2017 and 2016 was as follows (in thousands):

	Three Months Ended June 30, 2017
	Financial Services		Benefits and Insurance Services			National Practices			Corporate and Other			Total
Revenue	$	132,591	$	70,559		$	7,866		$	—		$	211,016
Operating expenses		115,851		59,877			7,235			5,157			188,120
Gross margin		16,740		10,682			631			(5,157	)		22,896
Corporate general & admin		—		—			—			9,232			9,232
Operating income (loss)		16,740		10,682			631			(14,389	)		13,664
Other income (expense):
Interest expense		—		(9	)		—			(1,683	)		(1,692	)
Gain on sale of operations, net		—		—			—			23			23
Other income (expense), net		28		120			(9	)		3,625			3,764
Total other income (expense)		28		111			(9	)		1,965			2,095
Income (loss) from continuing operations before income tax expense	$	16,768	$	10,793		$	622		$	(12,424	)	$	15,759

	Three Months Ended June 30, 2016
	Financial Services			Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	122,856		$	66,484		$	7,675	$	—		$	197,015
Operating expenses		106,987			56,344			7,005		3,660			173,996
Gross margin		15,869			10,140			670		(3,660	)		23,019
Corporate general & admin		—			—			—		8,346			8,346
Operating income (loss)		15,869			10,140			670		(12,006	)		14,673
Other income (expense):
Interest expense		—			(10	)		—		(1,723	)		(1,733	)
Gain on sale of operations, net		—			—			—		50			50
Other (expense) income, net		(27	)		84			1		645			703
Total other (expense) income		(27	)		74			1		(1,028	)		(980	)
Income (loss) from continuing operations before income tax expense	$	15,842		$	10,214		$	671	$	(13,034	)	$	13,693

Segment information for the six months ended June 30, 2017 and 2016 was as follows (in thousands):

	Six Months Ended June 30, 2017
	Financial Services		Benefits and Insurance Services			National Practices			Corporate and Other			Total
Revenue	$	291,224	$	145,723		$	15,528		$	—		$	452,475
Operating expenses		235,240		120,019			14,242			11,385			380,886
Gross margin		55,984		25,704			1,286			(11,385	)		71,589
Corporate general & admin		—		—			—			18,000			18,000
Operating income (loss)		55,984		25,704			1,286			(29,385	)		53,589
Other income (expense):
Interest expense		—		(20	)		—			(3,189	)		(3,209	)
Gain on sale of operations, net		—		—			—			45			45
Other income (expense), net		43		216			(9	)		6,251			6,501
Total other income (expense)		43		196			(9	)		3,107			3,337
Income (loss) from continuing operations before income tax expense	$	56,027	$	25,900		$	1,277		$	(26,278	)	$	56,926

	Six Months Ended June 30, 2016
	Financial Services		Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	275,063	$	130,811		$	15,379	$	—		$	421,253
Operating expenses		220,484		110,024			13,882		7,723			352,113
Gross margin		54,579		20,787			1,497		(7,723	)		69,140
Corporate general & admin		—		—			—		18,591			18,591
Operating income (loss)		54,579		20,787			1,497		(26,314	)		50,549
Other income (expense):
Interest expense		—		(20	)		—		(3,239	)		(3,259	)
Gain on sale of operations, net		—		—			—		151			151
Other income, net		227		158			1		2,464			2,850
Total other income (expense)		227		138			1		(624	)		(258	)
Income (loss) from continuing operations before income tax expense	$	54,806	$	20,925		$	1,498	$	(26,938	)	$	50,291

New Accounting Pronouncements	6 Months Ended
New Accounting Pronouncements	Jun. 30, 2017
Accounting Changes And Error Corrections [Abstract]
New Accounting Pronouncements	Note 15. New Accounting Pronouncements The Financial Accounting Standards Board (the “FASB”) Accounting Standards Codification (“ASC”) is the sole source of authoritative GAAP other than the Securities and Exchange Commission (“SEC”) issued rules and regulations that apply only to SEC registrants. The FASB issues an Accounting Standards Update (“ASU”) to communicate changes to the FASB codification. We assess and review the impact of all changes to the FASB codification. ASU's not listed below were reviewed and determined to be either not applicable or are not expected to have a material impact on our consolidated financial statements. Accounting Standards Adopted in 2017 Share-Based Compensation: In March 2016, the FASB issued ASU No. 2016-09, “Compensation – Stock Compensation (Topic 718) – Improvements to Employee Share-Based Payment Accounting” (“ASU 2016-09”), which requires the tax effects related to share-based payments to be recorded through the income statement and simplifies the accounting requirements for forfeitures and employers' tax withholding requirements. We elected prospective treatment in regards to ASU 2016-09 beginning January 1, 2017. For the second quarter of 2017, the adoption of ASU 2016-09 resulted in an increase of approximately 0.6 million diluted shares and a realized tax benefit of approximately $2.2 million. For the first half of 2017, the adoption of this ASU resulted in an increase of approximately 0.6 million diluted shares and a realized tax benefit of approximately $2.8 million. This tax benefit, which would have previously been recorded in additional paid-in capital in our Consolidated Balance Sheets, is now recorded directly to income tax expense in our Consolidated Statements of Comprehensive Income. We elected to classify excess tax benefits as an operating activity in the Consolidated Statements of Cash Flows instead of as a financing activity on a prospective basis and did not retrospectively adjust prior periods, as permitted. We also elected to continue our current policy of estimating forfeitures of share-based compensation awards at the time of grant and revising in subsequent periods to reflect actual forfeitures. Going forward, we anticipate moderate volatility in our effective tax rate adjustments related to our share-based compensation incentives which will be recorded directly into our results of operations. Accounting Standards Not Yet Adopted Modification Accounting for Share-Based Payment Awards: In May 2017, the FASB issued ASU No. 2017-09, “Compensation – Stock Compensation (Topic 718) – Scope of Modification Accounting” (“ASU 2017-09”), clarifying when a change to the terms or conditions of a share-based payment award must be accounted for as a modification. This new accounting standard requires modification accounting if the fair value, vesting condition or the classification of the award is not the same immediately before and after a change to the terms and conditions of the award. The new guidance is effective for us on a prospective basis beginning on January 1, 2018, with early adoption permitted. We typically do not change either the terms or conditions of share-based payment awards once they are granted, therefore; this new guidance is not expected to have a material impact on our consolidated financial statements. Subsequent Measurement of Goodwill: In January 2017, the FASB issued ASU No. 2017-04, "Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment" ("ASU 2017-04"), which removes step two of the goodwill impairment test. Goodwill impairment will be based upon the results of step one of the impairment test, which is defined as the excess of the carrying amount of a reporting unit over its fair value, not to exceed the carrying amount of goodwill allocated to that reporting unit. 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 is effective for us on a prospective basis beginning on January 1, 2020, with early adoption permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The impact of this new guidance 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 beginning on January 1, 2018, with early adoption permitted. We are currently evaluating the impact of this new guidance 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. This new accounting standard requires that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and the amounts generally described as restricted cash or restricted cash equivalents when reconciling beginning-of-period and end-of-period total amounts show on the statement of cash flows. ASU 2016-18 also requires the disclosure of information about the nature of the restriction. ASU 2016-18 is effective retrospectively for fiscal years and interim periods beginning after December 15, 2017, with early adoption permitted. We are currently assessing the impact of this new guidance on our consolidated financial statements. Statement of Cash Flows: In August 2016, the FASB issued ASU No. 2016-15, “Statement of Cash Flows (Topic 230) – Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15”), which clarifies how certain cash receipts and payments are to be presented in the statement of cash flows. This new guidance will be effective for us beginning on January 1, 2018, with early adoption permitted, and is not expected to have a material impact on our consolidated financial statements. Leases: In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”) which supersedes Topic 840, “Leases.” This new accounting standard is intended to increase transparency and comparability among organizations relating to leases and will require enhanced disclosures about our leasing arrangements. Under the new guidance, lessees will be required to recognize a liability to make lease payments and a right-of-use asset representing the right to use the underlying asset for the lease term. The FASB retained a dual model for lease classification, requiring leases to be classified as either operating or finance leases to determine recognition in the income statement and statements of cash flows; however, substantially all leases will be required to be recognized on the balance sheet. Operating leases will result in straight-line expense while finance leases will result in a front-loaded expense pattern. ASU 2016-02 is effective for us beginning on January 1, 2019, with early adoption permitted. The new standard requires a “modified retrospective” adoption, meaning the standard is applied to leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. We do not believe this new guidance will have a significant impact on our liquidity or our debt covenant compliance under our current credit agreements. We are currently assessing the impact of this new guidance on our consolidated financial statements. Revenue from Contracts with Customers: In August 2015, the FASB issued ASU No. 2015-14, “Revenue from Contracts with Customers (Topic 606) – Deferral of the Effective Date” (“ASU 2015-14”). ASU 2015-14 defers the effective date of ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”), which was issued in May 2014, by one year for all entities. This new accounting standard provides a comprehensive revenue recognition model for all contracts with customers and supersedes current revenue recognition guidance. The underlying principle is that an entity will recognize revenue to depict the transfer of promised goods or services to customers at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This new standard also includes enhanced disclosures. In March, April and May 2016, the FASB issued additional ASUs clarifying certain aspects of ASU 2014-09. The core principle of ASU 2014-09 was not changed by the additional guidance. We have organized a team and have developed a project plan to guide the implementation. The project plan includes working sessions to review, evaluate and document the arrangements with customers under our various reporting units to identify potential differences that would result from applying the requirements of the new standard. We are currently in the process of developing an updated accounting policy, evaluating new disclosure requirements and identifying and implementing appropriate changes to business processes, systems and controls to support recognition and disclosure under the new standard. Based on our evaluation of our current contracts and revenue streams, revenue recognition will mostly be consistent under both the current and new standard. However, we expect the guidance in certain areas, particularly in our Benefits and Insurance Services practice group, to impact our current revenue recognition policies. We expect that disclosures in our notes to the consolidated financial statements related to revenue recognition will be significantly expanded under the new standard. In our property and casualty business unit, the current accounting policy under agency billing arrangements is to recognize commission revenue as of the later of the effective date of the insurance policy or the date billed to the customer. Following adoption, we will recognize commission revenue on the effective date of the insurance policy. Also in our property and casualty business unit, the current accounting policy under direct billing arrangements is to recognize commission revenue when the data necessary from the carriers is available. Following adoption, we will recognize commission revenue on the effective date of the insurance policy. Since the majority of our property and casualty arrangements involve contracts that are annual in term, on a year over year basis we do not believe there will be a significant change to the amount of revenue recognized in an annual period. The effective date of this new accounting pronouncement is for interim and annual periods beginning on or after December 15, 2017. The guidance permits the use of either a full retrospective or modified retrospective transition method. We will adopt the requirements of the new standard effective January 1, 2018 and expect to use the modified retrospective transition method with the cumulative effect to the opening balance of retained earnings recognized as of the date of initial adoption. As we finalize our evaluation in upcoming quarters of 2017 we will provide updates on our progress in future filings.

Subsequent Events	6 Months Ended
Subsequent Events	Jun. 30, 2017
Subsequent Events [Abstract]
Subsequent Events	Note 16. Subsequent Events Subsequent to June 30, 2017, up to the date of this filing, we repurchased approximately 0.3 million shares in the open market at a total cost of $3.9 million under our current Rule 10b5-1 trading plan, which allows us to repurchase shares below a predetermined price per share.

New Accounting Pronouncements (Policies)	6 Months Ended
New Accounting Pronouncements (Policies)	Jun. 30, 2017
Accounting Changes And Error Corrections [Abstract]
New Accounting Pronouncements	The Financial Accounting Standards Board (the “FASB”) Accounting Standards Codification (“ASC”) is the sole source of authoritative GAAP other than the Securities and Exchange Commission (“SEC”) issued rules and regulations that apply only to SEC registrants. The FASB issues an Accounting Standards Update (“ASU”) to communicate changes to the FASB codification. We assess and review the impact of all changes to the FASB codification. ASU's not listed below were reviewed and determined to be either not applicable or are not expected to have a material impact on our consolidated financial statements. Accounting Standards Adopted in 2017 Share-Based Compensation: In March 2016, the FASB issued ASU No. 2016-09, “Compensation – Stock Compensation (Topic 718) – Improvements to Employee Share-Based Payment Accounting” (“ASU 2016-09”), which requires the tax effects related to share-based payments to be recorded through the income statement and simplifies the accounting requirements for forfeitures and employers' tax withholding requirements. We elected prospective treatment in regards to ASU 2016-09 beginning January 1, 2017. For the second quarter of 2017, the adoption of ASU 2016-09 resulted in an increase of approximately 0.6 million diluted shares and a realized tax benefit of approximately $2.2 million. For the first half of 2017, the adoption of this ASU resulted in an increase of approximately 0.6 million diluted shares and a realized tax benefit of approximately $2.8 million. This tax benefit, which would have previously been recorded in additional paid-in capital in our Consolidated Balance Sheets, is now recorded directly to income tax expense in our Consolidated Statements of Comprehensive Income. We elected to classify excess tax benefits as an operating activity in the Consolidated Statements of Cash Flows instead of as a financing activity on a prospective basis and did not retrospectively adjust prior periods, as permitted. We also elected to continue our current policy of estimating forfeitures of share-based compensation awards at the time of grant and revising in subsequent periods to reflect actual forfeitures. Going forward, we anticipate moderate volatility in our effective tax rate adjustments related to our share-based compensation incentives which will be recorded directly into our results of operations. Accounting Standards Not Yet Adopted Modification Accounting for Share-Based Payment Awards: In May 2017, the FASB issued ASU No. 2017-09, “Compensation – Stock Compensation (Topic 718) – Scope of Modification Accounting” (“ASU 2017-09”), clarifying when a change to the terms or conditions of a share-based payment award must be accounted for as a modification. This new accounting standard requires modification accounting if the fair value, vesting condition or the classification of the award is not the same immediately before and after a change to the terms and conditions of the award. The new guidance is effective for us on a prospective basis beginning on January 1, 2018, with early adoption permitted. We typically do not change either the terms or conditions of share-based payment awards once they are granted, therefore; this new guidance is not expected to have a material impact on our consolidated financial statements. Subsequent Measurement of Goodwill: In January 2017, the FASB issued ASU No. 2017-04, "Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment" ("ASU 2017-04"), which removes step two of the goodwill impairment test. Goodwill impairment will be based upon the results of step one of the impairment test, which is defined as the excess of the carrying amount of a reporting unit over its fair value, not to exceed the carrying amount of goodwill allocated to that reporting unit. 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 is effective for us on a prospective basis beginning on January 1, 2020, with early adoption permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The impact of this new guidance 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 beginning on January 1, 2018, with early adoption permitted. We are currently evaluating the impact of this new guidance 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. This new accounting standard requires that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and the amounts generally described as restricted cash or restricted cash equivalents when reconciling beginning-of-period and end-of-period total amounts show on the statement of cash flows. ASU 2016-18 also requires the disclosure of information about the nature of the restriction. ASU 2016-18 is effective retrospectively for fiscal years and interim periods beginning after December 15, 2017, with early adoption permitted. We are currently assessing the impact of this new guidance on our consolidated financial statements. Statement of Cash Flows: In August 2016, the FASB issued ASU No. 2016-15, “Statement of Cash Flows (Topic 230) – Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15”), which clarifies how certain cash receipts and payments are to be presented in the statement of cash flows. This new guidance will be effective for us beginning on January 1, 2018, with early adoption permitted, and is not expected to have a material impact on our consolidated financial statements. Leases: In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”) which supersedes Topic 840, “Leases.” This new accounting standard is intended to increase transparency and comparability among organizations relating to leases and will require enhanced disclosures about our leasing arrangements. Under the new guidance, lessees will be required to recognize a liability to make lease payments and a right-of-use asset representing the right to use the underlying asset for the lease term. The FASB retained a dual model for lease classification, requiring leases to be classified as either operating or finance leases to determine recognition in the income statement and statements of cash flows; however, substantially all leases will be required to be recognized on the balance sheet. Operating leases will result in straight-line expense while finance leases will result in a front-loaded expense pattern. ASU 2016-02 is effective for us beginning on January 1, 2019, with early adoption permitted. The new standard requires a “modified retrospective” adoption, meaning the standard is applied to leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. We do not believe this new guidance will have a significant impact on our liquidity or our debt covenant compliance under our current credit agreements. We are currently assessing the impact of this new guidance on our consolidated financial statements. Revenue from Contracts with Customers: In August 2015, the FASB issued ASU No. 2015-14, “Revenue from Contracts with Customers (Topic 606) – Deferral of the Effective Date” (“ASU 2015-14”). ASU 2015-14 defers the effective date of ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”), which was issued in May 2014, by one year for all entities. This new accounting standard provides a comprehensive revenue recognition model for all contracts with customers and supersedes current revenue recognition guidance. The underlying principle is that an entity will recognize revenue to depict the transfer of promised goods or services to customers at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This new standard also includes enhanced disclosures. In March, April and May 2016, the FASB issued additional ASUs clarifying certain aspects of ASU 2014-09. The core principle of ASU 2014-09 was not changed by the additional guidance. We have organized a team and have developed a project plan to guide the implementation. The project plan includes working sessions to review, evaluate and document the arrangements with customers under our various reporting units to identify potential differences that would result from applying the requirements of the new standard. We are currently in the process of developing an updated accounting policy, evaluating new disclosure requirements and identifying and implementing appropriate changes to business processes, systems and controls to support recognition and disclosure under the new standard. Based on our evaluation of our current contracts and revenue streams, revenue recognition will mostly be consistent under both the current and new standard. However, we expect the guidance in certain areas, particularly in our Benefits and Insurance Services practice group, to impact our current revenue recognition policies. We expect that disclosures in our notes to the consolidated financial statements related to revenue recognition will be significantly expanded under the new standard. In our property and casualty business unit, the current accounting policy under agency billing arrangements is to recognize commission revenue as of the later of the effective date of the insurance policy or the date billed to the customer. Following adoption, we will recognize commission revenue on the effective date of the insurance policy. Also in our property and casualty business unit, the current accounting policy under direct billing arrangements is to recognize commission revenue when the data necessary from the carriers is available. Following adoption, we will recognize commission revenue on the effective date of the insurance policy. Since the majority of our property and casualty arrangements involve contracts that are annual in term, on a year over year basis we do not believe there will be a significant change to the amount of revenue recognized in an annual period. The effective date of this new accounting pronouncement is for interim and annual periods beginning on or after December 15, 2017. The guidance permits the use of either a full retrospective or modified retrospective transition method. We will adopt the requirements of the new standard effective January 1, 2018 and expect to use the modified retrospective transition method with the cumulative effect to the opening balance of retained earnings recognized as of the date of initial adoption. As we finalize our evaluation in upcoming quarters of 2017 we will provide updates on our progress in future filings.

Accounts Receivable, Net (Tables)

6 Months Ended

Jun. 30, 2017

Receivables [Abstract]

Accounts Receivable, Net

Accounts receivable, net, at June 30, 2017 and December 31, 2016 were as follows (in thousands):

	June 30,			December 31,
	2017			2016
Trade accounts receivable	$	153,156		$	132,880
Unbilled revenue, at net realizable value		77,987			55,982
Total accounts receivable		231,143			188,862
Allowance for doubtful accounts		(12,826	)		(13,508	)
Accounts receivable, net	$	218,317		$	175,354

Goodwill and Other Intangible Assets, Net (Tables)

6 Months Ended

Jun. 30, 2017

Goodwill And Intangible Assets Disclosure [Abstract]

Components of Goodwill and Other Intangible Assets, Net

The components of goodwill and other intangible assets, net, at June 30, 2017 and December 31, 2016 were as follows (in thousands):

	June 30,			December 31,
	2017			2016
Goodwill	$	526,984		$	487,484
Intangible assets:
Client lists		175,397			172,343
Other intangible assets		8,703			7,994
Total intangible assets		184,100			180,337
Total goodwill and intangibles assets		711,084			667,821
Accumulated amortization:
Client lists		(88,754	)		(80,560	)
Other intangible assets		(3,484	)		(2,860	)
Total accumulated amortization		(92,238	)		(83,420	)
Goodwill and other intangible assets, net	$	618,846		$	584,401

Depreciation and Amortization (Tables)

6 Months Ended

Jun. 30, 2017

Text Block [Abstract]

Depreciation and Amortization Expense for Property and Equipment and Intangible Assets

Depreciation and amortization expense for property and equipment and intangible assets for the three and six months ended June 30, 2017 and 2016 was as follows (in thousands):

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2017		2016		2017		2016
Operating expenses	$	5,546	$	5,322	$	11,089	$	10,452
Corporate general and administrative expenses		92		115		190		230
Total depreciation and amortization expense	$	5,638	$	5,437	$	11,279	$	10,682

Debt and Financing Arrangements (Tables)

6 Months Ended

Jun. 30, 2017

Debt Disclosure [Abstract]

Summary of Unsecured Credit Facility

Interest rates for the six months ended June 30, 2017 and 2016 were as follows:

	Six Months Ended
	June 30,
	2017		2016
Weighted average rates		2.60%		2.38%
Range of effective rates	2.19% - 4.75%		1.82% - 3.50%

Summary of Recognized Interest Expense

During the three and six months ended June 30, 2017 and 2016, we recognized interest expense as follows (in thousands):

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2017		2016		2017		2016
Credit facility (1)	$	1,692	$	1,731	$	3,209	$	3,251
2006 Notes (2)		—		2		—		8
Total interest expense	$	1,692	$	1,733	$	3,209	$	3,259

(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)

6 Months Ended

Jun. 30, 2017

Investments All Other Investments [Abstract]

Summary of Bond Activity

The following table summarizes our bond activity for the six months ended June 30, 2017 and the twelve months ended December 31, 2016 (in thousands):

	Six Months Ended			Twelve Months Ended
	June 30, 2017			December 31, 2016
Fair value at beginning of period	$	44,573		$	43,142
Purchases		11,788			11,355
Redemptions		(940	)		(2,900	)
Maturities		(3,435	)		(6,878	)
Increase (decrease) in bond premium		204			(106	)
Fair market value adjustment		251			(40	)
Fair value at end of period	$	52,441		$	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 June 30, 2017 and December 31, 2016 (in thousands):

	June 30, 2017
	Notional		Fair
	Amount		Value (1)		Balance Sheet Location
Interest rate swaps (2)	$	70,000	$	629	Other non-current assets
Interest rate swaps (2)	$	10,000	$	13	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

	(Loss) Gain Recognized in AOCL, net of tax						Gain (Loss) Reclassified from AOCL into Expense
	Three Months Ended						Three Months Ended
	June 30,						June 30,
	2017			2016			2017		2016
Interest rate swap	$	(22	)	$	(231	)	$	42	$	(110	)

	Six Months Ended					Six Months Ended
	June 30,					June 30,
	2017		2016			2017		2016
Interest rate swap	$	71	$	(763	)	$	100	$	215

Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2017

Fair Value Disclosures [Abstract]

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

	Level	June 30, 2017			December 31, 2016
Deferred compensation plan assets	1	$	76,251		$	69,912
Corporate and municipal bonds	1	$	52,441		$	44,573
Interest rate swaps	2	$	642		$	529
Contingent purchase price liabilities	3	$	(43,226	)	$	(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		(17,526	)		(15,088	)
Settlement of contingent purchase price liabilities		7,253			6,349
Change in fair value of contingencies		1,032			714
Change in net present value of contingencies		(276	)		(106	)
Ending balance – June 30	$	(43,226	)	$	(32,948	)

Other Comprehensive (Loss) Income (Tables)

6 Months Ended

Jun. 30, 2017

Equity [Abstract]

Summary of Other Comprehensive Income (Loss) and Tax Impact

	Three Months Ended						Six Months Ended
	June 30,						June 30,
	2017			2016			2017			2016
Net unrealized gain on available-for-sale securities, net of income taxes (1)	$	62		$	112		$	151		$	343
Net unrealized (loss) gain on interest rate swaps, net of income taxes (2)		(22	)		(231	)		71			(763	)
Foreign currency translation		(3	)		(11	)		(5	)		(21	)
Total other comprehensive income (loss)	$	37		$	(130	)	$	217		$	(441	)

(1)

(2)

Employee Share Plans (Tables)

6 Months Ended

Jun. 30, 2017

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Schedule of Share-Based Compensation Awards

Compensation expense for stock-based awards recognized during the three and six months ended June 30, 2017 and 2016 was as follows (in thousands):

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2017		2016		2017		2016
Stock options	$	524	$	564	$	1,050	$	1,143
Restricted stock awards		891		869		1,740		1,699
Total stock-based compensation expense	$	1,415	$	1,433	$	2,790	$	2,842

Stock Award Activity

Stock award activity during the six months ended June 30, 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		654		$	15.54		295		$	14.90
Exercised or released		(805	)	$	7.02		(393	)	$	8.61
Expired or canceled		(6	)	$	7.44		(1	)	$	8.36
Outstanding at June 30, 2017		4,219		$	9.38		727		$	11.76
Exercisable at June 30, 2017		2,370		$	7.61

(1)

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

Schedule of Fair Value Option Award Weighted Average Assumptions Used

	Six Months Ended June 30,
Expected volatility (1)		22.22	%
Expected option life (years) (2)		4.61
Risk-free interest rate (3)		1.85	%
Expected dividend yield (4)		0.00	%

(1)

The expected volatility assumption was determined based upon the historical volatility of our stock price, using daily price intervals.

(2)

(3)

The risk-free interest rate assumption was based upon zero-coupon U.S. Treasury bonds with a term approximating the expected life of the respective options.

(4)

The expected dividend yield assumption was determined in view of our historical and estimated dividend payouts. We do not expect to change our dividend payout policy in the foreseeable future.

Earnings Per Share (Tables)

6 Months Ended

Jun. 30, 2017

Earnings Per Share [Abstract]

Computation of Basic and Diluted Earnings Per Share from Continuing Operations

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2017		2016		2017		2016
Numerator:
Income from continuing operations	$	11,416	$	8,387	$	36,442	$	30,185
Denominator:
Basic
Weighted average common shares outstanding		53,968		52,031		53,632		51,802
Diluted
Stock options (1)		1,544		814		1,524		811
Restricted stock awards (1)		319		229		374		283
Contingent shares (2)		—		5		—		5
Diluted weighted average common shares outstanding		55,831		53,079		55,530		52,901
Basic earnings per share from continuing operations	$	0.21	$	0.16	$	0.68	$	0.58
Diluted earnings per share from continuing operations	$	0.20	$	0.16	$	0.66	$	0.57

(1)

(2)

Acquisitions (Tables)

6 Months Ended

Jun. 30, 2017

CMF Associates, LLC (“CMF”), Slaton Insurance (“Slaton”) and Pacific Coastal Pension and Insurance Services, Inc. (Pacific Coastal”) [Member]

Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed

The preliminary estimated fair values of the assets acquired and the liabilities assumed during the six months ended June 30, 2017 are as follows (in thousands):

	Six Months Ended
	June 30, 2017
Cash	$	843
Accounts receivable, net		4,338
Property and equipment, net		24
Other assets		151
Identifiable intangible assets		3,115
Current liabilities		(4,716	)
Total identifiable net assets	$	3,755
Goodwill		39,460
Aggregate purchase price	$	43,215

Flex-Pay Business Services, Inc., (“Flex-Pay”), The Savitz Organization (“Savitz”) and Millimaki Eggert, L.L.P., (“Millimaki”) [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 six months ended June 30, 2016 are as follows (in thousands):

	Six Months Ended
	June 30, 2016
Cash	$	6
Accounts receivable, net		5,313
Funds held for clients		37,230
Property and equipment, net		383
Other assets		172
Identifiable intangible assets		17,755
Current liabilities		(378	)
Client fund obligations		(37,230	)
Total identifiable net assets	$	23,251
Goodwill		26,471
Aggregate purchase price	$	49,722

Discontinued Operations and Divestitures (Tables)

6 Months Ended

Jun. 30, 2017

Discontinued Operations And Disposal Groups [Abstract]

Loss from Discontinued Operations, Net of Tax

Revenue and results from operations of discontinued operations for the three and six months ended June 30, 2017 and 2016 were as follows (in thousands):

	Three Months Ended						Six Months Ended
	June 30,						June 30,
	2017			2016			2017			2016
Revenue	$	—		$	—		$	—		$	—
Loss from discontinued operations before income tax	$	(705	)	$	(437	)	$	(958	)	$	(488	)
Income tax benefit		(287	)		(179	)		(388	)		(200	)
Loss from discontinued operations, net of tax	$	(418	)	$	(258	)	$	(570	)	$	(288	)

Segment Disclosures (Tables)

6 Months Ended

Jun. 30, 2017

Segment Reporting [Abstract]

Summary of Segment Information

Segment information for the three months ended June 30, 2017 and 2016 was as follows (in thousands):

	Three Months Ended June 30, 2017
	Financial Services		Benefits and Insurance Services			National Practices			Corporate and Other			Total
Revenue	$	132,591	$	70,559		$	7,866		$	—		$	211,016
Operating expenses		115,851		59,877			7,235			5,157			188,120
Gross margin		16,740		10,682			631			(5,157	)		22,896
Corporate general & admin		—		—			—			9,232			9,232
Operating income (loss)		16,740		10,682			631			(14,389	)		13,664
Other income (expense):
Interest expense		—		(9	)		—			(1,683	)		(1,692	)
Gain on sale of operations, net		—		—			—			23			23
Other income (expense), net		28		120			(9	)		3,625			3,764
Total other income (expense)		28		111			(9	)		1,965			2,095
Income (loss) from continuing operations before income tax expense	$	16,768	$	10,793		$	622		$	(12,424	)	$	15,759

	Three Months Ended June 30, 2016
	Financial Services			Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	122,856		$	66,484		$	7,675	$	—		$	197,015
Operating expenses		106,987			56,344			7,005		3,660			173,996
Gross margin		15,869			10,140			670		(3,660	)		23,019
Corporate general & admin		—			—			—		8,346			8,346
Operating income (loss)		15,869			10,140			670		(12,006	)		14,673
Other income (expense):
Interest expense		—			(10	)		—		(1,723	)		(1,733	)
Gain on sale of operations, net		—			—			—		50			50
Other (expense) income, net		(27	)		84			1		645			703
Total other (expense) income		(27	)		74			1		(1,028	)		(980	)
Income (loss) from continuing operations before income tax expense	$	15,842		$	10,214		$	671	$	(13,034	)	$	13,693

Segment information for the six months ended June 30, 2017 and 2016 was as follows (in thousands):

	Six Months Ended June 30, 2017
	Financial Services		Benefits and Insurance Services			National Practices			Corporate and Other			Total
Revenue	$	291,224	$	145,723		$	15,528		$	—		$	452,475
Operating expenses		235,240		120,019			14,242			11,385			380,886
Gross margin		55,984		25,704			1,286			(11,385	)		71,589
Corporate general & admin		—		—			—			18,000			18,000
Operating income (loss)		55,984		25,704			1,286			(29,385	)		53,589
Other income (expense):
Interest expense		—		(20	)		—			(3,189	)		(3,209	)
Gain on sale of operations, net		—		—			—			45			45
Other income (expense), net		43		216			(9	)		6,251			6,501
Total other income (expense)		43		196			(9	)		3,107			3,337
Income (loss) from continuing operations before income tax expense	$	56,027	$	25,900		$	1,277		$	(26,278	)	$	56,926

	Six Months Ended June 30, 2016
	Financial Services		Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	275,063	$	130,811		$	15,379	$	—		$	421,253
Operating expenses		220,484		110,024			13,882		7,723			352,113
Gross margin		54,579		20,787			1,497		(7,723	)		69,140
Corporate general & admin		—		—			—		18,591			18,591
Operating income (loss)		54,579		20,787			1,497		(26,314	)		50,549
Other income (expense):
Interest expense		—		(20	)		—		(3,239	)		(3,259	)
Gain on sale of operations, net		—		—			—		151			151
Other income, net		227		158			1		2,464			2,850
Total other income (expense)		227		138			1		(624	)		(258	)
Income (loss) from continuing operations before income tax expense	$	54,806	$	20,925		$	1,498	$	(26,938	)	$	50,291

Accounts Receivable, Net - Accounts Receivables Net (Detail) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Accounts Receivable Net Current [Abstract]
Trade accounts receivable	$ 153,156	$ 132,880
Unbilled revenue, at net realizable value	77,987	55,982
Total accounts receivable	231,143	188,862
Allowance for doubtful accounts	(12,826)	(13,508)
Accounts receivable, net	$ 218,317	$ 175,354

Goodwill and Other Intangible Assets, Net - Components of Goodwill and Other Intangible Assets, Net (Detail) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 526,984	$ 487,484
Intangible assets:
Total intangible assets	184,100	180,337
Total goodwill and intangibles assets	711,084	667,821
Accumulated amortization:
Total accumulated amortization	(92,238)	(83,420)
Goodwill and other intangible assets, net	618,846	584,401
Client Lists [Member]
Intangible assets:
Total intangible assets	175,397	172,343
Accumulated amortization:
Total accumulated amortization	(88,754)	(80,560)
Other Intangible Assets [Member]
Intangible assets:
Total intangible assets	8,703	7,994
Accumulated amortization:
Total accumulated amortization	$ (3,484)	$ (2,860)

Depreciation and Amortization - Depreciation and Amortization Expense for Property and Equipment and Intangible Assets (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Property, Plant and Equipment [Line Items]
Total depreciation expense	$ 5,638	$ 5,437	$ 11,279	$ 10,682
Operating Expenses [Member]
Property, Plant and Equipment [Line Items]
Total depreciation expense	5,546	5,322	11,089	10,452
Corporate General and Administrative Expenses [Member]
Property, Plant and Equipment [Line Items]
Total depreciation expense	$ 92	$ 115	$ 190	$ 230

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

Debt and Financing Arrangements (Bank Debt) - Additional Information (Detail) $ in Thousands	6 Months Ended
	Jun. 30, 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	$ 210,600	$ 191,400
Available funds under credit facility	140,000
Outstanding letters of credit	$ 2,300	$ 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)	Jun. 30, 2017	Jun. 30, 2016
Debt Instrument [Line Items]
Weighted average rates	2.60%	2.38%
Minimum [Member]
Debt Instrument [Line Items]
Range of effective rates	2.19%	1.82%
Maximum [Member]
Debt Instrument [Line Items]
Range of effective rates	4.75%	3.50%

Debt and Financing Arrangements - Summary of Recognized Interest Expense (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Debt Instrument [Line Items]
Total interest expense	$ 1,692	$ 1,733	$ 3,209	$ 3,259
Credit Facility [Member]
Debt Instrument [Line Items]
Total interest expense	$ 1,692	1,731	$ 3,209	3,251
2006 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Total interest expense		$ 2		$ 8

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	Jun. 30, 2017	Dec. 31, 2016
Commitments And Contingencies Disclosure [Abstract]
Letters of credit outstanding	$ 2.3	$ 2.3
License bonds outstanding amount	$ 2.5	$ 2.3

Commitments and Contingencies (Legal Proceedings) - Additional Information (Detail) $ in Millions		6 Months Ended
	Sep. 16, 2016 USD ($)	Jun. 30, 2017 USD ($) Plaintiff
Baldino Group [Member]
Commitments And Contingencies [Line Items]
Number of Plaintiffs \| Plaintiff		2
Damages sought amount		$ 16
Altoona Regional Health System [Member] \| Minimum [Member]
Commitments And Contingencies [Line Items]
Damages sought amount	$ 142

Financial Instruments (Bonds) - Additional Information (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Investments Debt And Equity Securities [Abstract]
Corporate and municipal bonds	$ 50.0	$ 42.4
Maturity dates of bonds, start date	2017-07
Maturity dates of bonds, end date	2022-05

Financial Instruments - Summary of Bond Activity (Detail) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Fair value at beginning of period	$ 44,573	$ 43,142
Purchases	11,788	11,355
Redemptions	(940)	(2,900)
Maturities	(3,435)	(6,878)
Increase (decrease) in bond premium	204	(106)
Fair market value adjustment	251	(40)
Fair value at end of period	$ 52,441	$ 44,573

Financial Instruments (Interest Rate Swaps) - Additional Information (Detail) - Interest Rate Swap [Member] - Maturities Five Years [Member]	Jun. 30, 2017 USD ($)
Schedule Of Available For Sale Securities [Line Items]
Notional value	$ 20,000,000
Interest rate swap, fixed interest rate	1.77%

Financial Instruments - Summary of Outstanding Interest Rate Swaps (Detail) - Interest Rate Swap [Member] - USD ($)	Jun. 30, 2017	Dec. 31, 2016
Other Non-current Assets [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	$ 70,000,000	$ 50,000,000
Fair Value	629,000	525,000
Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	10,000,000	10,000,000
Fair Value	$ 13,000	$ 4,000

Financial Instruments - Summary of Outstanding Interest Rate Swaps (Parenthetical) (Detail) - Interest Rate Swap [Member]	6 Months Ended
	Jun. 30, 2017 USD ($)
Derivatives, Fair Value [Line Items]
Interest rate swap, description of interest received	interest that varies with the one-month LIBOR
Derivative, Type of Interest Rate Paid on Swap	fixed
November 2017 [Member]
Derivatives, Fair Value [Line Items]
Notional value	$ 10,000,000
Interest rate swap, fixed interest rate	0.885%
November 2018 [Member]
Derivatives, Fair Value [Line Items]
Notional value	$ 15,000,000
Interest rate swap, fixed interest rate	1.155%
October 2020 [Member]
Derivatives, Fair Value [Line Items]
Notional value	$ 25,000,000
Interest rate swap, fixed interest rate	1.30%
February 2021 [Member]
Derivatives, Fair Value [Line Items]
Notional value	$ 10,000,000
Interest rate swap, fixed interest rate	1.12%
May 2022 [Member]
Derivatives, Fair Value [Line Items]
Notional value	$ 20,000,000
Interest rate swap, fixed interest rate	1.77%

Financial Instruments - Summary of Effects of Interest Rate Swaps (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Derivatives, Fair Value [Line Items]
(Loss) Gain Recognized in AOCL, net of tax	$ (22)	$ (231)	$ 71	$ (763)
Interest Rate Swap [Member] \| Interest Expense [Member]
Derivatives, Fair Value [Line Items]
(Loss) Gain Recognized in AOCL, net of tax	(22)	(231)	71	(763)
Gain (Loss) Reclassified from AOCL into Expense	$ 42	$ (110)	$ 100	$ 215

Fair Value Measurements - Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Detail) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Corporate and municipal bonds	$ 52,441	$ 44,573	$ 43,142
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation plan assets	76,251	69,912
Corporate and municipal bonds	52,441	44,573
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swaps	642	529
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent purchase price liabilities	$ (43,226)	$ (33,709)

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

Fair Value Measurements - Change in Level 3 Fair Values of Contingent Purchase Price Liabilities (Detail) - Level 3 [Member] - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ (33,709)
Ending balance	(43,226)
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	(17,526)	(15,088)
Settlement of contingent purchase price liabilities	7,253	6,349
Change in fair value of contingencies	1,032	714
Change in net present value of contingencies	(276)	(106)
Ending balance	$ (43,226)	$ (32,948)

Other Comprehensive (Loss) Income - Summary of Other Comprehensive Income (Loss) and Tax Impact (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Net unrealized gain on available-for-sale securities, net of income taxes	$ 62	$ 112	$ 151	$ 343
Net unrealized (loss) gain on interest rate swaps, net of income taxes	(22)	(231)	71	(763)
Foreign currency translation	(3)	(11)	(5)	(21)
Total other comprehensive income (loss)	$ 37	$ (130)	$ 217	$ (441)

Other Comprehensive (Loss) Income - Summary of Other Comprehensive Income (Loss) and Tax Impact (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Unrealized (loss) gain on available for sale securities, income tax (benefit) expense	$ 41	$ 75	$ 100	$ 167
Unrealized gain (loss) on interest rate swaps, income tax expense (benefit)	$ (13)	$ (136)	$ 42	$ (448)

Other Comprehensive (Loss) Income - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Accumulated other comprehensive loss	$ (287)	$ (504)

Employee Share Plans - Additional Information (Detail) shares in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2017 $ / shares shares	Jun. 30, 2017 shares
Compensation And Retirement Disclosure [Abstract]
Maximum stock based compensation awards granted under the plan \| shares	9.6	9.6
Stock awards expiry		2024
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Method Used		Black-Scholes-Merton options-pricing model
Fair value of stock options granted \| $ / shares	$ 3.49

Employee Share Plans - Schedule of Share-Based Compensation Awards (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Compensation And Retirement Disclosure [Abstract]
Stock options	$ 524	$ 564	$ 1,050	$ 1,143
Restricted stock awards	891	869	1,740	1,699
Total stock-based compensation expense	$ 1,415	$ 1,433	$ 2,790	$ 2,842

Employee Share Plans - Stock Award Activity (Detail) shares in Thousands	6 Months Ended
	Jun. 30, 2017 $ / shares shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Outstanding Beginning balance, Number of Options \| shares	4,376
Granted, Number of Options \| shares	654
Exercised or released, Number of options \| shares	(805)
Expired or canceled, Number of Options \| shares	(6)
Outstanding Ending balance, Number of Options \| shares	4,219
Exercisable Ending balance, Number of Options \| shares	2,370
Outstanding Beginning balance, Weighted Average Exercise Price Per Share \| $ / shares	$ 8.02
Granted, Weighted Average Exercise Price Per Share \| $ / shares	15.54
Exercised or released, Weighted Average Exercise Price Per Share \| $ / shares	7.02
Expired or canceled, Weighted Average Exercise Price Per Share \| $ / shares	7.44
Outstanding Ending balance, Weighted Average Exercise Price Per Share \| $ / shares	9.38
Exercisable Ending balance, Weighted Average Exercise Price \| $ / shares	$ 7.61
Restricted Stock Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Outstanding Beginning balance, Number of shares \| shares	827
Granted, Number of shares \| shares	295
Exercised or released, Number of shares \| shares	(393)
Expired or canceled, Number of Shares \| shares	(1)
Outstanding Ending balance, Number of shares \| shares	727
Outstanding Beginning balance, Weighted Average Grant-Date Fair Value \| $ / shares	$ 9.14
Granted, Weighted Average Grant-Date Fair Value \| $ / shares	14.90
Exercised or released, Weighted Average Grant Date Fair Value \| $ / shares	8.61
Expired or Canceled, Weighted Average Grant-Date Fair Value \| $ / shares	8.36
Outstanding Ending balance, Weighted Average Grant-Date Fair Value \| $ / shares	$ 11.76

Employee Share Plans - Schedule of Fair Value Option Award Weighted Average Assumptions Used (Detail)	6 Months Ended
	Jun. 30, 2017
Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions And Methodology [Abstract]
Expected volatility	22.22%
Expected option life (years)	4 years 7 months 10 days
Risk-free interest rate	1.85%
Expected dividend yield	0.00%

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share for Continuing Operations (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Numerator:
Income from continuing operations	$ 11,416	$ 8,387	$ 36,442	$ 30,185
Basic
Weighted average common shares outstanding	53,968	52,031	53,632	51,802
Diluted
Stock options	1,544	814	1,524	811
Restricted stock awards	319	229	374	283
Contingent shares		5		5
Diluted weighted average common shares outstanding	55,831	53,079	55,530	52,901
Basic earnings per share from continuing operations	$ 0.21	$ 0.16	$ 0.68	$ 0.58
Diluted earnings per share from continuing operations	$ 0.20	$ 0.16	$ 0.66	$ 0.57

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share for Continuing Operations (Parenthetical) (Detail) - shares shares in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Stock Compensation Plan [Member]
Dilutive Securities Included And Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Share based awards excluded from the calculation of diluted earnings per share	0.5	1.7	0.2	1.5

Acquisitions - Additional Information (Detail) $ in Thousands	6 Months Ended
	Jun. 30, 2017 USD ($) Business Client Client_List shares	Jun. 30, 2016 USD ($) Client_List shares	Dec. 31, 2016 USD ($)
Business Acquisition, Contingent Consideration [Line Items]
Number of businesses acquired \| Business	3
Contingent consideration, current	$ 18,396		$ 16,322
Contingent consideration, non-current	24,830		17,387
Goodwill	526,984		$ 487,484
Fair value of contingent consideration	800	$ 700
Consideration paid in cash	$ 4,800	$ 4,100
Number of common stock issued \| shares	177,000	220,000
CMF Associates, LLC (“CMF”), Slaton Insurance (“Slaton”) and Pacific Coastal Pension and Insurance Services, Inc. (Pacific Coastal”) [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash	$ 23,700
Consideration paid in common stock	2,000
Contingent consideration	17,500
Contingent consideration, current	5,900
Contingent consideration, non-current	11,600
Goodwill	$ 39,460
Pacific Coastal Pension and Insurance Services, Inc. [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Feb. 01, 2017
Acquired entity, name	Pacific Coastal Pension and Insurance Services, Inc.
Annual revenue	$ 1,400
Slaton Insurance [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Jun. 01, 2017
Acquired entity, name	Slaton Insurance
Annual revenue	$ 2,600
CMF Associates, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Jun. 01, 2017
Acquired entity, name	CMF Associates, LLC
Annual revenue	$ 19,200
Flex-Pay Business Services, Inc., (“Flex-Pay”), The Savitz Organization (“Savitz”) and Millimaki Eggert, L.L.P., (“Millimaki”) [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash		$ 33,000
Consideration paid in common stock		1,600
Contingent consideration		15,100
Contingent consideration, current		4,400
Contingent consideration, non-current		10,700
Goodwill		26,471
Millimaki Eggert L L P [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Jan. 01, 2016
Acquired entity, name	Millimaki Eggert, L.L.P.
Annual revenue	$ 2,400
Savitz Organization [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Apr. 01, 2016
Acquired entity, name	Savitz Organization
Annual revenue	$ 20,000
Flex-Pay Business Services Inc [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Jun. 01, 2016
Acquired entity, name	Flex-Pay Business Services, Inc.
Estimated revenue	$ 10,000
Flex-Pay Business Services Inc [Member] \| Minimum [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of employees covered \| Client	3,600
Acquisition of Client Lists [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash		200
Contingent consideration	$ 700	$ 700
Number of client list purchased \| Client_List		3
Guaranteed future consideration		$ 1,000
Acquisition of Client Lists [Member] \| Benefit And Insurance Services Practice Group
Business Acquisition, Contingent Consideration [Line Items]
Number of client list purchased \| Client_List	1	2
Acquisition of Client Lists [Member] \| Financial Services Practice Group [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of client list purchased \| Client_List		1
Previous Client Lists Purchases [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash	$ 400

Acquisitions - Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016	Jun. 30, 2016
Business Acquisition [Line Items]
Funds held for clients	$ 148,704	$ 213,457
Goodwill	526,984	$ 487,484
CMF Associates, LLC (“CMF”), Slaton Insurance (“Slaton”) and Pacific Coastal Pension and Insurance Services, Inc. (Pacific Coastal”) [Member]
Business Acquisition [Line Items]
Cash	843
Accounts receivable, net	4,338
Property and equipment, net	24
Other assets	151
Identifiable intangible assets	3,115
Current liabilities	(4,716)
Total identifiable net assets	3,755
Goodwill	39,460
Aggregate purchase price	$ 43,215
Flex-Pay Business Services, Inc., (“Flex-Pay”), The Savitz Organization (“Savitz”) and Millimaki Eggert, L.L.P., (“Millimaki”) [Member]
Business Acquisition [Line Items]
Cash			$ 6
Accounts receivable, net			5,313
Funds held for clients			37,230
Property and equipment, net			383
Other assets			172
Identifiable intangible assets			17,755
Current liabilities			(378)
Client fund obligations			(37,230)
Total identifiable net assets			23,251
Goodwill			26,471
Aggregate purchase price			$ 49,722

Discontinued Operations and Divestitures - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2017 Business Office	Jun. 30, 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		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Discontinued Operations And Disposal Groups [Abstract]
Loss from discontinued operations before income tax	$ (705)	$ (437)	$ (958)	$ (488)
Income tax benefit	(287)	(179)	(388)	(200)
Loss from discontinued operations, net of tax	$ (418)	$ (258)	$ (570)	$ (288)

- 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)	6 Months Ended
Segment Disclosures - Additional Information (Detail)	Jun. 30, 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		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Segment Reporting Information [Line Items]
Revenue	$ 211,016	$ 197,015	$ 452,475	$ 421,253
Operating expenses	188,120	173,996	380,886	352,113
Gross margin	22,896	23,019	71,589	69,140
Corporate general & admin	9,232	8,346	18,000	18,591
Operating income	13,664	14,673	53,589	50,549
Other income (expense):
Interest expense	(1,692)	(1,733)	(3,209)	(3,259)
Gain on sale of operations, net	23	50	45	151
Other income, net	3,764	703	6,501	2,850
Total other income (expense), net	2,095	(980)	3,337	(258)
Income from continuing operations before income tax expense	15,759	13,693	56,926	50,291
Operating Segments [Member] \| Financial Services [Member]
Segment Reporting Information [Line Items]
Revenue	132,591	122,856	291,224	275,063
Operating expenses	115,851	106,987	235,240	220,484
Gross margin	16,740	15,869	55,984	54,579
Operating income	16,740	15,869	55,984	54,579
Other income (expense):
Other income, net	28	(27)	43	227
Total other income (expense), net	28	(27)	43	227
Income from continuing operations before income tax expense	16,768	15,842	56,027	54,806
Operating Segments [Member] \| Benefits and Insurance Services [Member]
Segment Reporting Information [Line Items]
Revenue	70,559	66,484	145,723	130,811
Operating expenses	59,877	56,344	120,019	110,024
Gross margin	10,682	10,140	25,704	20,787
Operating income	10,682	10,140	25,704	20,787
Other income (expense):
Interest expense	(9)	(10)	(20)	(20)
Other income, net	120	84	216	158
Total other income (expense), net	111	74	196	138
Income from continuing operations before income tax expense	10,793	10,214	25,900	20,925
Operating Segments [Member] \| National Practices [Member]
Segment Reporting Information [Line Items]
Revenue	7,866	7,675	15,528	15,379
Operating expenses	7,235	7,005	14,242	13,882
Gross margin	631	670	1,286	1,497
Operating income	631	670	1,286	1,497
Other income (expense):
Other income, net	(9)	1	(9)	1
Total other income (expense), net	(9)	1	(9)	1
Income from continuing operations before income tax expense	622	671	1,277	1,498
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Operating expenses	5,157	3,660	11,385	7,723
Gross margin	(5,157)	(3,660)	(11,385)	(7,723)
Corporate general & admin	9,232	8,346	18,000	18,591
Operating income	(14,389)	(12,006)	(29,385)	(26,314)
Other income (expense):
Interest expense	(1,683)	(1,723)	(3,189)	(3,239)
Gain on sale of operations, net	23	50	45	151
Other income, net	3,625	645	6,251	2,464
Total other income (expense), net	1,965	(1,028)	3,107	(624)
Income from continuing operations before income tax expense	$ (12,424)	$ (13,034)	$ (26,278)	$ (26,938)

New Accounting Pronouncements - Additional Information (Detail) - USD ($) $ in Thousands, shares in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Realized tax benefit	$ 4,343	$ 5,306	$ 20,484	$ 20,106
Accounting Standards Update 2016-09 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Increase of diluted shares	0.6		0.6
Realized tax benefit	$ (2,200)		$ (2,800)

Subsequent Events - Additional Information (Detail) - Subsequent Event [Member] shares in Millions, $ in Millions	1 Months Ended
	Aug. 03, 2017 USD ($) shares
Subsequent Event [Line Items]
Stock repurchased, shares \| shares	0.3
Stock repurchased, value \| $	$ 3.9