Business services, namely human resources consulting and management services; auditor, attorney, broker, advisor and trustee referrals; providing an internet website portal featuring access to healthcare administration services in the nature of business administration of employee healthcare and benefit plans, cost management of healthcare benefit plans for others, elections in the nature of business administration of healthcare and employee benefit plans, cost management of employee and healthcare benefit plans, review of financial and healthcare benefit plans for regulatory compliance purposes, providing financial, healthcare plan, and benefit plan reports for business purposes, time and attendance in the nature of employee timekeeping services for others, and administrative support services for professional service practices

Providing an internet website portal featuring access to healthcare insurance plans and administration of healthcare insurance plans, namely, enrollment in insurance plans and plan elections for beneficiaries, coverages in the nature of administration of healthcare and life insurance and dental insurance plans, administration of dental insurance plans, administration of life and medical insurance plans, providing informational summaries of healthcare programs, financial management of 401K retirement plans, and administration of employee plans concerning insurance, election of payments for benefits in the nature of bill payment services for healthcare and employee benefit plans, and administration of defined benefit plans in the nature of tax exempt non-401(K) retirement plans