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On-line wage payroll preparation services, namely, calculation of withholding, insurance, 401K contributions, and other deductions from wages and salaries, namely, employer cash advances, saving plans contributions, union dues; bookkeeping for electronic funds transfers; preparing electronic payroll reports that can be used by businesses to prepare tax returns and generate required tax forms all provided via a global computer network

financial services in the field of human resources that are provided to businesses by means of a global computer network, namely, electronic fund transfers, direct deposits of wages and salary to checking and savings accounts; electronic fund transfers, namely, direct deposits of deducted amounts to appropriate government and business accounts; insurance brokerage and administration services in the field of employee benefits