36 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 FOR HOMEOWNERS, AUTOMOBILE, TERM LIFE INSURANCE POLICIES, FINANCIAL PLANNING, AND INVESTMENTS