NEWTEK INSURED MERCHANT PROCESSING

accounting services; online accounting services; computerized accounting services; accounting services for electronic funds services; administration of business payroll for others; payroll preparation; financial statement preparation and analysis for business; integrated tracking and management of commercial transactions on a global computer network; notification services to businesses in the nature of providing information regarding business filing requirements and filing dates via the Internet and e-mail; income tax consultation and preparation services; business auditing; business consultation; business development services, namely, providing start-up support for businesses of others; business invoicing services; business planning; consulting services in the field of business management, management, and human resources

providing financial and bank account information by telephone and the internet; providing on- line financial services in the nature of banking and banking services; bill payment services; electronic payment, namely, electronic processing and transmission of bill payment data; financial information provided by electronic means; tax payment processing services; business brokerage; financial information processing and financial analysis and research services, all for others; providing an on- line computer database featuring the financial information of others; accounts payable services