36 Business valuation services; financial valuation advisory services with respect to equitable distributions, family limited partnerships, litigation value, buy and sell agreements, employee stock ownership plans (ESOP); consulting services in the field of employee benefit plans concerning insurance, finance, retirement, and employee pension plans; Financial services, namely, estate planning, estate succession planning, and estate trust management services; financial planning and advisory services; financial risk management services; financial services, namely investment brokerage and management, financial research, financial portfolio evaluation; financial retirement planning and asset allocation strategies; financing services, real estate investment and consulting related thereto; financial services in the nature of merger, acquisition, restructuring, and other corporate finance activities in the nature of consultation in the field of capital structure; due financial diligence and transaction services in the nature of providing secure financial transactions; investment research services; employee financial benefit plan design, consulting and administration services; administration of employee pension plans; advisory services with respect to retirement plans, open architecture non-qualified deferred compensation plans and employee stock ownership plans (ESOPs); administering, processing and managing group employee benefit and deduction plans concerning finance, phantom stock and stock appreciation rights plans, stock option plans, financial investment plans in the nature of Group 529 plans, incentive compensation programs; financial analysis and consultation in the field of executive and salaried compensation services; bill payment and payroll tax payments services; capital investment and fund investment consultation; derivative securities investment; financial analysis and consulting services; financial clearing house; financial information in the nature of funds performances and comparisons; financial services, namely, providing stock brokerage services, investment banking services, financial investment research services, and advisory services in connection therewith; financial services in the nature of real estate brokerage and real estate financing for corporation, institutional investors and developers; financial services in the nature of trading futures, currencies, options, foreign exchange, and commodities for others; financial services in the nature of underwriting, distribution, and trading of securities; financial valuation services in the areas of business enterprises, inventories, assets, equipment, licensing, real estate and intellectual property; insurance consultation; insurance agency and brokerage services; investment banking consulting and advisory services; investment management and advice; financial services in the nature of management of leveraged buyouts; leverage buyout services; project finance services, namely, providing working capital; strategic financial advisory services; financial services, namely, private equity placement services; financial services, namely, private debt placement services and advisory services in connection therewith; mortgage banking; mutual fund brokerage, distribution and investment; providing financial news and information via a global communications network; real estate financing services; real estate investment services; real estate management services; security and commodity brokerage and dealing services; stock brokerage and research services; investment management and advice; trustee services; underwriting securities; financial services in the nature of merger, acquisition, restructuring, and other corporate finance activities