Business support services provided by customer service representatives and customer-specific sales representatives and payroll specialists via telephone, e-mail or other means of electronic communication, namely, responding to inquiries from authorized accountants, tax planners, and other third parties in the field of client-specific payroll, tax, and employee benefits records and data; providing an Internet website portal featuring information and news in the fields of human resources management, payroll administration and management, accounting, and tax consultation

Platform as a service (PAAS) featuring computer software platforms for accessing, reviewing, analyzing, and reporting client data, namely, financial, payroll, general ledger, and human resources information; providing temporary use of non-downloadable software for tax calculation and analysis