180 Wealth Advisors LLC

Item 5: Fees & Compensation

    Compensation for Our Advisory Services

    Wrap Comprehensive Portfolio Management:

                       Market Value of Portfolio                     Annual Fee
                            Up to $999,999                             1.50%
                       $1,000,000 - $4,999,999.99                      1.00%
                       $5,000,000 - $9,999,999.99                      0.70%
                           Over $10,000,000                          Negotiable

    The maximum annual advisory fee charged for this service will not exceed 1.50%. Fees to be assessed
    will be outlined in the advisory agreement to be signed by the client. Annualized fees are billed on a
    pro-rata basis quarterly in advance based on the value of the account(s) on the last day of the
    previous quarter. Our firm bills on cash unless otherwise agreed to in writing. Fees are negotiable
    and will be deducted from client account(s). Adjustments will be made for deposits and withdrawals
    during the quarter. In rare cases, our firm will agree to directly invoice.

    As part of this process, Clients understand the following:
        a) The client’s independent custodian sends statements showing the market values for each
            security included in the Assets and all account disbursements, including the amount of the
            advisory fees paid to our firm;
        b) Clients will provide authorization permitting our firm to be directly paid by these terms. Our
            firm will send an invoice directly to the custodian; and
        c) If our firm sends a copy of our invoice to the client, a legend urging the comparison of
            information provided in our statement with those from the qualified custodian, will be
            included.

    For the sub-advisory or SMA services rendered, the fee assessed will be distributed between our firm
    and the chosen Sub-Adviser or SMA and will not exceed the annual fee percentage listed above.

    Financial Planning & Consulting:

    Our firm offers a complimentary financial plan through the wrap program. For individuals looking
    for only Financial planning advise, the firm can utilize a negotiated hourly fee and/or a negotiated
    flat fee for financial planning and consulting services. The total estimated fee, as well as the ultimate

ADV Part 2A – Firm Brochure                         Page 6                                     180 Wealth Advisors, LLC

    fee charged, is based on the scope and complexity of our engagement with the client. The fee-paying
    arrangements will be determined on a case-by-case basis and will be detailed in the signed consulting
    agreement.

    Retirement Plan Consulting:

    Our Retirement Plan Consulting services are billed a fee based on the percentage of Plan assets under
    management. The total estimated fee, as well as the ultimate fee charged, is based on the scope and
    complexity of our engagement with the client. Fees based on a percentage of managed Plan assets
    will not exceed 3%. The fee-paying arrangements for Retirement Plan Consulting service will be
    determined on a case-by-case basis and will be detailed in the signed consulting agreement.

    Other Types of Fees & Expenses

    Clients who have signed a Retirement Plan Consulting (Non-Wrap) Agreement can incur transaction
    charges for trades executed in their accounts. If transaction fees occur, they are separate from our
    firm’s advisory fees and will be disclosed by the chosen custodian.

    Clients may also pay charges imposed directly by a mutual fund, index fund, or exchange traded fund,
    which shall be disclosed in the fund’s prospectus (i.e., fund management fees, initial or deferred sales
    charges, mutual fund sales loads, 12b-1 fees, surrender charges, variable annuity fees, IRA and
    qualified retirement plan fees, and other fund expenses). Our firm does not receive a portion of these
    fees.

    Wrap fee clients will not incur transaction costs for trades. More information about this can be found
    in our separate Wrap Fee Program Brochure.

    Termination & Refunds

    Either party may terminate the advisory agreement signed with our firm for Wrap Comprehensive
    Portfolio Management service in writing at any time. Upon notice of termination our firm will
    process a pro-rata refund of the unearned portion of the advisory fees charged in advance at the
    beginning of the quarter.

    Either party to a Retirement Plan Consulting Agreement may terminate at any time by providing
    written notice to the other party. Full refunds will only be made in cases where cancellation occurs
    within 5 business days of signing an agreement. After 5 business days from initial signing, either
    party must provide the other party 30 days’ written notice to terminate billing. Billing will terminate
    30 days after receipt of termination notice. Clients will be charged on a pro-rata basis, which takes
    into account work completed by our firm on behalf of the client. Clients will incur charges for bona
    fide advisory services rendered up to the point of termination (determined as 30 days from receipt
    of said written notice) and such fees will be due and payable.

    Commissionable Securities Sales

    Our firm and representatives do not sell securities for a commission in advisory accounts.

ADV Part 2A – Firm Brochure                        Page 7                                   180 Wealth Advisors, LLC

Item 7: Types of Clients & Account Requirements

    Our firm has the following types of clients:
        Individuals and High Net Worth Individuals;
        Trusts, Estates or Charitable Organizations;
        Pension and Profit Sharing Plans;
        Corporations, Limited Liability Companies and/or Other Business Types

    Our firm does not impose requirements for opening and maintaining accounts or otherwise engaging
    us.