{"url_path":"/sec/nsp/8-k/2026-02-10/item-2-05","section_key":"item-2-05","section_title":"Item 2.05 Costs Associated with Exit or Disposal Activities.","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-02-10","source_url":"https://www.sec.gov/Archives/edgar/data/1000753/0001000753-26-000009-index.html","accession_number":"0001000753-26-000009","cik":"0001000753","ticker":"NSP","issuer_name":"INSPERITY, INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1000753/0001000753-26-000009-index.html","primary_entity_key":"0001000753","primary_entity_name":"INSPERITY, INC."},"word_count":203,"has_tables":true,"body_markdown":"Item 2.05. Costs Associated with Exit or Disposal Activities.\n\nOn February 10, 2026, we announced an internal reorganization designed to improve the efficiency and align our workforce with our key areas of focus (the “Realignment Plan”). These actions are expected to result in the elimination of approximately 4% of our non-sales positions. We expect to continue disciplined hiring in sales and other key positions.\n\nWe currently estimate that we will incur one-time charges of approximately $9 million in connection with the Realignment Plan, consisting primarily of cash expenditures for severance payments, employee benefits, and related costs.\n\nWe expect that the majority of the charges will be incurred in the first quarter of 2026 and that the execution of the Realignment Plan will be substantially complete before the end of the first quarter of 2026. We intend to exclude the charges associated with the Realignment Plan from our non-GAAP financial measures.\n\nThe charges that we expect to incur are subject to a number of assumptions, including requirements in applicable states jurisdictions, and actual expenses may differ from the estimates disclosed above. We may also incur charges and expenditures not currently contemplated due to unanticipated events that may occur in connection with the Realignment Plan."}