business services that provide fringe benefits for customers' employees and the administration thereof namely, (1) payroll processing, tax filing and compliance management; (2) retirement planning services and products and the administration thereof; (3) cafeteria plans and the administration thereof; (4) voluntary payroll deduction products and the administration thereof; (5) fringe benefit and voluntary payroll deduction enrollment services; (6) programs and services to business and their employees, namely prepaid legal services, pre-employment screening, drug testing and screening, anti-harassment training programs, employee assistance programs, educational loan assistance programs, employee handbook development services, HIPAA and COBRA administration, human resources assistance, and employee leasing; and, web-based services that provide employee full-time access to information respecting account information, benefit change requests, access to employee handbook, other company information, and, web-based services that provide business full-time access for reports, payroll submissions and information, and historic information respecting existing and terminated employees

financial planning services