36 ESTATE PLANNING SERVICES, RETIREMENT PLANNING SERVICES, FINANCIAL PLANNING SERVICES FOR BOTH INDIVIDUALS AND INSTITUTIONS, TAX PLANNING SERVICES, TRUST MANAGEMENT SERVICES, FINANCIAL PRODUCTS SALES AND SERVICES, NAMELY, STOCKS, BONDS, CERTIFICATES FOR DEPOSIT, INDIVIDUAL RETIREMENT ACCOUNTS, ANNUITIES, MUTUAL FUNDS, TRUSTS (ALL TYPES), AND SIMILAR FINANCIAL VEHICLES WITH THE EXCEPTION OF PENSION PLANS