Electronic payment processing of health care transactions such as electronic payment processing of co-payments and reimbursements for flexible spending accounts, health reimbursement accounts, qualified transportation accounts, health spending accounts or any type of benefit arrangement; debit card services in connection with flexible spending accounts, dependent care flexible spending accounts, qualified transportation accounts; administration of health insurance benefit and flexible spending plans; credit card services, debit card services; insurance bill payment services, namely, administration of insurance plan co-payments; issuing stored value cards; electronic funds transfer; administration of pre-paid health care plans