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 fields 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 far homeowners, automobile, term life insurance policies, financial planning, and investments