Certified Services Inc. has been in the business of providing clients with a broad range of services including payroll processing and reporting, payroll tax payments and reporting, human resources administration, employment regulatory compliance management, risk management/workers' compensation services, health care programs and other products and services provided directly to worksite employees through its wholly-owned operating subsidiary, America's PEO Holdings, Inc. and its subsidiaries. America's PEO Holdings operated primarily in New Jersey, Pennsylvania, New York, Alabama, Delaware, Georgia, Idaho, Illinois, Kentucky, Indiana, Maryland, Massachusetts, Mississippi, North Carolina, and Virginia.