35 Administration of employee benefit plans concerning the administration of qualified retirement plans under section 401k of the federal code and its equivalent in the Puerto Rico Internal Revenue Code; Assistance, advisory services and consultancy with regard to business planning, business analysis, business management, and business organization relating to micro credits, micro finance and energy products; Business appraisal consultation; Business appraisals; Business appraisals and evaluations in business matters; Business evaluations; Business investigations; Business succession planning; Business expert appraisals; Economic forecasting and analysis; Expert evaluations and reports relating to business matters; Tax advisory services; Tax and taxation planning, advice, information and consultancy services