financial services, namely, assisting companies in establishing and modifying stock option and stock purchase plans; stock option and purchase plan administration; generating reports relating to stock option and purchase plans; administration of employee stock purchases; facilitating enrollment of employees in stock offerings; assisting in the administration of payroll stock purchase plans; processing periodic stock purchases by employees; tracking and reporting share dispositions related to stock option and purchase plans and tracking and forecasting share utilization; developing and assisting in implementing insider trading and Security and Exchange Commission Section 16 compliance policies; preparing documents relating to compliance; assistance in completion of government forms relating to compliance; developing and providing electronic and written communications relating to employee stock option and purchase plans and plan documents; and providing a telephone answering service to respond to questions relating to such plans; preparation of reports concerning proxy statement disclosures; assisting companies in preparation of 1OK annual report disclosures and 1OQ disclosures; assisting companies in reviewing and implementing changes in capitalization, mergers, acquisitions and stock-splits; and assisting in conducting annual shareholder events

educational services, namely, conducting educational meetings and seminars in the field of employee stock options and purchase plans