Provides retirement services and pension administration. The Company's principal activity is to acquire and manage operating entities that offer third party administration primarily of retirement plans, financial and investment advisory services and insurance products to small and medium sized businesses in the United States and to individuals. The Third party administration persuasive evidence of an arrangement between it and client exists and delivery a completed product and services to the client. The Financial planning and investment advisory fees and securities commission sells securities and certain investment-related insurance products and related services to the customers. Insurance commissions, the Group receives commission on purchase of the insurance policy by the insured party, on completion of the policy application and payment of premium.