36 Estate planning services; financial forecasting in the field of cash flow; valuation services, namely, business and personal property valuations; real estate consultation, namely, consultation with respect to real estate acquisition, divestitures, management and processes, real estate loan financing, and real estate appraisal; audits of employee benefit plans; bill payment services; financial valuation of business enterprises; financial services, namely, wealth management services in the nature of investment consultation and investment advisory services, retirement planning, estate planning and 401(k) investment services; financial risk management services; administration of employee benefit plans concerning finance, namely, administration and consultation involving employee benefit plans relating to employee stock option plans, profit sharing plans, and 401(k) plans; design of employee financial and insurance benefit plans, namely, employee stock option plans, profit sharing plans, 401(k) plans, medical reimbursement plans, financial fringe benefit plans; financial due diligence in connection with mergers and acquisitions