Business administration services; Business consulting, management, planning and supervision; Business services, namely, timekeeping services for others; Co-employment services in the nature of providing human resource management for others; Consulting services in the field of human resources development, namely, for the promotion of employee retention, career growth, and increased productivity for employees and employers; Employee administration services; Human resources management; Information, advisory and consultancy services relating to business and management or business administration, including such services provided on line or via the internet; Payroll administration and management services; Payroll processing services; Personnel management services provided by professional employer organizations (PEOs) through co-employment agreements

Business, stock option and pension valuation services; Claims administration in the field of workers' compensation; Employee stock plan administration services; Financial administration of employee pension plans; Financial administration of health reimbursement arrangements; Financial administration of retirement plans; Individual retirement account services; Online, real-time tax payment processing, tax payment financial management, and tax payment financial analysis services; Providing financial consultation services to businesses, employees and retirees; Providing information in the field of employee financial benefit plans; Unemployment benefit claims processing