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Financial, investment advisory, insurance and pension services, namely, financial administration of retirement plans; mutual funds and capital investment; investment advisory services; underwriting group and individual variable accumulation annuities for pension, retirement and long-term saving and planning and consultation in connection therewith; underwriting variable universal life insurance, life and disability insurance and consultation in connection therewith; underwriting of funding agreements and guaranteed investment contracts and consultation in connection therewith; insurance and pension consultation services, namely, providing information regarding insurance and pension eligibility, claims, payments, and reporting data; electronic payment namely, electronic processing bill payment data in the nature of electronic processing of retirement plan contributions and claims in the field of insurance, retirement plans and pension plans