Providing benefits and support services, traditionally provided to employees by employers through their human resources and bookkeeping staffs, to consultants who work for third parties on a project basis as non-employees, namely, providing wage payroll preparation with customizable pay cycles, customer contract administration in the nature of negotiating of employee benefits contracts for third parties, invoicing, and preparing business progress reports, preparing online personalized business reports and business information in the nature of summaries of employee benefits, and providing business information regarding employee benefits; providing business intelligence and business information reporting services; business management consulting and business process improvement consulting services to other businesses; administration of business expense reimbursement programs

Tax payment processing services; payroll tax debiting services; direct deposit of paychecks, namely, electronic remote check deposit services; administration of group medical, dental, and long-term disability insurance plans; insurance administration; financial administration of retirement plans and profit sharing plans; providing on-line financial calculators of income after withholding of tax and payment of benefits; customer contract administration in the nature of payment collections and debt collections