Providing co-employer services for the purpose of serving as an offsite human resources department, namely, serving as a human resources department for others; providing payroll administration services namely, payroll accounting services, and records management services, namely the tracking of employment costs, employee tax liabilities, employee salary, employee performance, employee competencies, employee absences, employee emergency contacts, via stand alone computer systems, local area computer network systems, global computer network systems and the Internet for others-- wage payroll preparation; providing human resources management consulting; employee payroll preparation services; employee leasing services; operation of the personnel part of a business for others, namely, participating in a co-employment relationship; payroll tax preparation services

Employee benefits administration services, namely, employee benefits processing services; administration of employee pension and benefit plans; providing payroll direct deposit and electronic fund transfer services; payroll remittance services