Providing professional services to employers, namely, payroll processing, tax deposit filling and reporting, human resources management, employee time and attendance record keeping; providing electronic payroll tax preparation; outsourcing services in the field of retirement plans, worker's compensation plans, and medical insurance plans; providing financial records management regarding payroll data to businesses and employers; financial record keeping for regulatory compliance purposes; outsourcing services in the field of business administration of employee benefit plans, namely retirement plans, worker's compensation plans, and medical insurance plans; providing a web site featuring information for professional employer organization (PEO) services management in the field of payroll processing, tax deposit filing and reporting, human resources management, employee time and attendance record keeping for payroll purposes

Providing temporary use of online non-downloadable software for use in human resources management and professional employer organization (PEO) services management, namely accounting for preparing and processing business employee payroll for employers, and for printing payroll documents, namely, reports, checks, and tax forms; providing temporary use of non-downloadable computer software for employee and personnel related services, namely, payroll processing, preparation, and administration, payroll tax calculation and preparation, monitoring tax regulation compliance, electronically processing payroll, tax filing and reporting, printing payroll reports, checks, and tax forms, employee benefits administration, and managing human resources documents; providing on-line non-downloadable software for monitoring, analyzing, searching, tracking, managing and reporting of expenses, payroll, time, travel, employee performance, potential employer-related liabilities, human resources claims and employment practices liability claims, taxes, benefit elections