36 Financial advisory and consultancy services, namely, providing information, advice, and resources in the field of financial stewardship from a faith-based perspective; providing financial guidance and advice on budgeting, spending, credit risk management, financial planning for retirement savings and wealth building in accordance with religious principles; providing financial guidance and advice for individuals and families at various life stages, namely, those starting out, getting established, building wealth, and nearing retirement; providing financial guidance and advice related to estate planning, namely, financial advice on creating wills and trusts, selling business interests and real estate holdings, and determining charitable bequests