cost management for the health care benefit plans of others; tracking and monitoring insurance compliance; financial record-keeping for regulatory compliance purposes; payroll administration and management services; business advisory services in the field of COBRA compliance; tax filing services

payroll tax debiting services; processing, administering and managing employee benefit plans concerning insurance and finance; advisory services in the field of employee benefits for group healthcare; administration of employee benefit plans concerning insurance under COBRA

educational services, namely, conducting seminars and webinars in the fields of employee benefits administration, COBRA compliance and administration, human resources, employee recruiting and retention, and human capital and human talent management and distribution of course material in connection therewith

application service provider, namely, managing, developing, and maintaining applications and software for others in the fields of employee benefits administration, payroll, human resources, employee recruiting and retention, and human capital and talent management; providing temporary use of on-line non-downloadable computer software for use in employee-related benefits services, namely, for use in payroll administration, human resources, payroll tax calculation, tax regulation, employee benefits management, enrollment, and administration, consolidated billing and for determining benefits eligibility; providing temporary use of non-downloadable computer software for securing company data and providing secure access to company data, namely, company payroll data, tax data and employee data

regulatory compliance consulting in the fields of employee benefits administration, COBRA compliance and administration, payroll, human resources, employee recruiting and retention, and human capital and talent management; tracking and monitoring regulatory requirements in the field of COBRA benefits for regulatory compliance purposes; providing information in the field of compliance with COBRA regulations