providing business consultation services and software licensing to the managed health care industry and health insurance industry for claims administration, claims payments and utilization review; for the pricing and repricing of healthcare claims; for non-pharmacy healthcare claims processing; for medical, dental and employee benefit administration and storage of medical, dental and employee benefit data; for medical cost management; for analyzing health care costs and monitoring the accuracy of bills rendered by health care providers; for processing and collection of, and accounting for, contributions to union health and welfare plans, including enrollment records; for group insurance, for maintaining employee health and benefit plans, and for processing loans from pension plans