CPAY

Payroll processing services; professional services to employers, namely, payroll preparation, payroll tax deposit filing and reporting, accounting, record management services, human resources management, employee time and attendance record keeping, pension record keeping, employee leasing, processing payroll wage attachments on order of a court or government agency and remittance of attached funds to the appropriate recipient and business management consulting; providing information via the Internet in the field of human resources, namely, information relating to employment, payroll, time and attendance, self-service, recruiting, background and substance screening, and regulatory compliance; referrals in the fields of personal health, well-being, nutrition, personal finance, career counseling, personal legal matters, mental health, substance abuse, concierge services, and expatriate services; employee leasing services, namely, human resources management, providing computing, data, human resources management, employee time and attendance record keeping, pension record keeping, employee leasing, and business management consulting; data processing services

Financial services provided to employers, namely, issuance of paychecks to employees, transfers of funds, and deposits to accounts with respect to payroll and payroll disbursements, payroll taxes, payroll deductions, unemployment compensation, wage attachments and benefits; payroll tax debiting and crediting services; tax payment processing services, namely, processing federal, state and local payroll withholding taxes and remittance of taxes to the appropriate taxing authorities; benefits administration, enrollment and eligibility services for employers and employees relating to employee health, insurance, welfare, transportation, educational assistance and retirement benefits; providing information via the Internet in the field of human resources, namely, information relating to payroll checks, payroll taxes, wage attachments and disbursements, fund transfers, financial counseling, and employee benefits; providing securities brokerage services, namely, securities transaction processing, provision of market data, contacting investors regarding securities transactions, and foreign exchange and money market information and trading services

Providing temporary use of on-line non-downloadable software in the field of human resources, namely, software for use by employers and employees in managing and processing information relating to employment, payroll, payroll checks, payroll taxes, funds transfers, wage disbursements, benefits, time and attendance, recruiting, and training

Providing information on compliance with laws and regulations relating to human resources, payroll and benefits