human resources management; conducting business audits in the field of human resources; payroll administration and management services; payroll preparation; payroll processing; payroll tax filing; providing information and consultation in the fields of payroll administration and management, payroll preparation, payroll processing, and payroll tax filing; business management in the field of government compliance; providing business information and consultation in the field of government compliance; market research, namely, providing employee compensation studies; providing recruiting, staffing and employee leasing services

employee benefit services, namely, processing, administering and managing employee benefit plans concerning insurance and finance; employee benefit services, namely, providing information and consultation in the field of employee benefit plans concerning insurance and finance; workers' compensation insurance claims administration and processing; providing information and consultation in the field of workers' compensation; financial risk management; providing information and consultation in the field of financial risk management; risk management, namely, insurance services in the nature of loss control management for others