educational courses and seminars rendered to corporate financial officers; cash management professionals; company officers with plan fiduciary responsibility, chief financial officers, treasurers, human resource directors/managers, employee benefits/compensation managers, pension/savings plan managers; financial executives, treasurers, assistant treasurers, internal auditors, controllers, managers of bank relationships, systems executives, systems analysts, audit managers, programmers; electronic funds transfer/electronic data interchange service providers; namely, banks, consultants, attorneys, accounting firms and software vendors in their named fields of expertise