36 Evaluating, arranging for, and providing financial funding services, namely, electronic data interchange involving use of encoded smart cards operating in conjunction with electronically-stored, voluntary employee savings and defined contribution plan accounts by automatically verifying eligibility, adjudicating claims, processing payment, transferring funds, and updating records of employee, expenditures against these pre-paid accounts; employee benefits services, namely providing program development and aiding administration of voluntary employee savings and defined contribution plans for others