Banking and online banking services; issuance and servicing of credit, debit, prepaid, and payment cards; bill payment services; credit, debit, prepaid, and payment card processing services; credit, debit, prepaid and payment card services; electronic funds transfer services; providing electronic processing of electronic funds transfer, ACH, credit card, debit card, electronic check and electronic payments; financing services, namely, factoring, loan financing, asset-based lending, receivables financing, real estate lending, and issuing certificates of deposit; insurance premium financing services; commercial lending services; issuance and servicing of consumer and commercial loans; providing working capital; equipment financing services; payment processing services in the field of tax refund payments; tax payment processing services; reimbursement payment processing in the field of prepaid and cobranded prepaid cards for payroll, gift, travel and expense claims; online, real-time tax payment processing, tax payment management, and tax payment analysis services; payment processing services in the field of rebate incentives, disbursements and direct deposit of state or federal tax refund payments