36 Management and administration of mutual funds and hedge funds for investment managers and advisers, commercial banks and investment banks; financial portfolio management; financial risk management; financial services, namely, processing corporate actions involving stocks, bonds, and other types of securities; pricing of securities held in the portfolios of mutual funds and hedge funds; transfer agency support for mutual funds and hedge funds, namely, processing subscriptions, redemptions and transfers of interests in mutual funds and hedge funds; financial consulting services, namely, advising managers of pools of equities, bonds, money market and derivative instruments on the set-up and structuring of hedge funds and funds of funds, corporate services, investor relations, accounting and net asset value calculation; management and administration of trusts and foundations for estate planning