Tax consulting services, namely personal and business tax consulting services including tax strategies, retirement planning, debt reduction, education savings planning, mortgages and life insurance; income tax return preparation services; business marketing services, namely Internet and email marketing services in the field of doctors, dentists and chiropractors; accounting services; and payroll processing services

Financial consulting services, namely personal and business financial consulting services including financial planning, retirement planning, debt reduction, education savings planning, mortgages and life insurance policies