GOODWILL AND OTHER INTANGIBLE ASSETS, NET (Tables)

12 Months Ended

Dec. 31, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

Summary of Changes in Carrying Amount of Goodwill by Operating Segment

A summary of changes in the carrying amount of goodwill by operating segment for the years ended December 31, 2025 and 2024 were as follows (in thousands):


	Financial Services		Benefits and Insurance Services		National Practices		Total Goodwill
Gross	$	591,237	$	324,057	$	33,873	$	949,167
Accumulated impairment	(44,047)		(7,733)		(32,207)		(83,987)
Net at December 31, 2023	$	547,190	$	316,324	$	1,666	$	865,180
Additions	1,458,747		13,905		—		1,472,652
Divestitures and other adjustments	(6,371)		—		—		(6,371)
Gross	2,043,613		337,962		33,873		2,415,448
Accumulated impairment	(44,047)		(7,733)		(32,207)		(83,987)
Net at December 31, 2024	$	1,999,566	$	330,229	$	1,666	$	2,331,461
Additions	1,876		—		—		1,876
Other adjustment(1)	(5,814)		2,276		—		(3,538)
Gross	2,039,675		340,238		33,873		2,413,786
Accumulated impairment	(44,047)		(7,733)		(32,207)		(83,987)
Net at December 31, 2025	$	1,995,628	$	332,505	$	1,666	$	2,329,799

(1)During the year ended December 31, 2025, we finalized the purchase price allocations related to the Transaction and EIIA acquisition, and recorded $3.5 million in net adjustments to goodwill. Refer to Note 2, Business Combinations, for further discussion.

Summary of Components of Goodwill and Other Intangible Assets, Net

The components of goodwill and other intangible assets, net at December 31, 2025 and 2024 were as follows (in thousands):


	2025		2024
Goodwill	$	2,329,799	$	2,331,461
Intangibles :
Client lists	821,450		820,564
Other intangibles	32,481		32,481
Total intangibles	853,931		853,045
Total goodwill and other intangibles assets	3,183,730		3,184,506
Accumulated amortization:
Client lists	(297,094)		(227,943)
Other intangibles	(16,846)		(11,093)
Total accumulated amortization	(313,940)		(239,036)
Goodwill and other intangible assets, net	$	2,869,790	$	2,945,470

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

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+ Details

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