financial services for others, namely, payroll tax debiting services, consolidated omnibus budget reconciliation act of 1985 compliance services, administration of flexible spending accounts and 401(k) accounts; insurance brokerage and underwriting services in the field of medical, prescription, dental, vision, short-term disability, long-term disability and group life benefits to employers; consulting services for others in the fields of extra disability and life insurance coverage, payroll deduction of premiums for homeowners, automobile, term life insurance policies, financial planning, and investments