IPAY

Human resource services provided both through the Internet and directly to clients, namely, payroll administration for others, tax compliance consultation, serving as a human resource department for others, employee relations information services, and consultation regarding these services; business networking services provided both through the Internet and directly to clients, namely, the creation and maintenance of strategic commercial partnerships between vendors, client employers and client employees, and the creation and maintenance of community networks between client employers and client employees, and consultation regarding these services