banking and financing services; commercial and consumer lending services; checking and savings account services; Banking services featuring the provision of certificates of deposit; ATM banking services; individual retirement account services; financial advisory and consulting services; factoring agency services; insurance brokerage and agency services; reinsurance underwriting; on-line banking; Payment processing services, namely, credit card and debit card transaction processing services; commercial and consumer financial services, namely, secured and unsecured financing, asset based lending, lease-purchase financing, debt restructuring, structured financing, project financing, franchise financing, rail and aviation financing, equipment financing, factoring agencies, lines of credit lending, letter of credit issuance, loan and lease syndication in the nature of forming a syndicate of multiple lenders to provide the borrower with needed capital for repayment; student loan services; real estate financing services; real estate lending services; corporate, commercial and institutional real estate advisory services relating to real estate investment and corporate real estate portfolios; strategic planning regarding acquisitions and divestitures of real estate assets and designing strategic financing solutions for real estate investments; financing real estate investments for corporate, commercial and institutional clients