Abacus Planning Group Inc

item 5 fees and compensation

    financial planning fees and annual recurring fees

    Abacus calculates a financial planning fee or an annual recurring fee based on the nature of the services and the
    complexity of each client’s circumstances.

    The annual recurring financial planning fee generally ranges from $8,000 to $200,000.

    portfolio management services fees

    The annualized fee for investment advisory services is charged as a percentage of assets under management. The
    specific rate of the fee depends upon the size and complexity of each client. Abacus determines the fee annually.
    The rate of the fee will generally fall under the following ranges:

        Investment Advisory and Financial Planning

             |   assets under management                           annual fee
             |   first $2,000,000                                  0.60 to 1.00% per year
             |   $2,000,000 but less than $10,000,000              0.50% per year
             |   more than $10,000,000                             0.25% per year

             Investment Only

             |   assets under management                           annual fee
             |   first $2,000,000                                  1.00% per year
             |   $2,000,000 to $10,000,000                         0.50% per year
             |   more than $10,000,000                             0.25% per year

             ERISA-Qualified Plan Only

             | assets under management                             annual fee
             | first $2,000,000                                    0.60 per year
             | $2,000,000 but less than $10,000,000                0.50% per year

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     part 2 form ADV \

        | $10,000,000 but less than $20,000,000                 0.30% per year
        |more than $20,000,000                                  0.20% per year

    If a client chooses to custody their investments other than at Schwab, they are subject to an additional 0.10%
    fee per year. The minimum annual investment advisory and financial planning fee is $18,000, subject to the
    caveats in the grandfathering of minimum account requirements noted below.

    Abacus’ investment advisory fee is negotiable at Abacus’ discretion, depending upon objective and subjective
    factors. As a result of these factors, similarly situated clients could pay different fees, the services to be provided
    by Abacus to any particular client could be available from other advisers at lower fees, and certain clients may
    have fees different than those specifically set forth above.

    general information

    Termination of the Advisory Relationship | Either party may cancel a client agreement at any time, for any
    reason, upon receipt of 30 days written notice. Upon termination of any account, any prepaid, unearned fees will
    be promptly refunded to the client. The amount to be refunded will be the fee actually paid less the portion of
    that fee earned to the date of termination.

    mutual fund fees | All fees paid to Abacus for investment advisory services are separate and distinct from the
    fees and expenses charged by mutual funds and/or ETFs to their shareholders. These fees and expenses are
    described in each fund's prospectus and will generally include a management fee, other fund expenses, and a
    possible distribution fee. A client could invest in a mutual fund directly, without our services. In that case, the
    client would not receive the services provided by our firm which are designed, among other things, to assist the
    client in determining which mutual fund or funds are most appropriate to each client's financial condition and
    objectives. Accordingly, the client should review both the fees charged by the funds and our fees to fully
    understand the total amount of fees to be paid by the client and to thereby evaluate the advisory services being
    provided. Abacus will provide this analysis to each prospective client.

    In addition, some clients may invest in fund-of-fund products that carry an additional layer of fees to the advisor
    who manages the allocation to each fund in the product. Therefore, these clients effectively pay three layers of
    fees in the context of fund-of-fund products.

    additional fees and expenses | In addition to our advisory fees, clients are also responsible for the fees and
    expenses charged by custodians and imposed by broker dealers, including, but not limited to, any transaction
    charges imposed by a broker-dealer with which an independent investment manager effects transactions for the
    client's account(s).

    Broker-dealers such as Schwab charge brokerage commissions, transaction, and/or other type fees for effecting
    certain types of securities transactions (i.e., including transaction fees for certain mutual funds, and mark-ups
    and mark-downs charged for fixed income transactions, etc.). The types of securities for which transaction fees,
    commissions, and/or other type fees (as well as the amount of those fees) shall differ depending upon the
    broker-dealer/custodian. While certain custodians, including Schwab, generally (with the potential exception for
    large orders) do not currently charge fees on individual equity transactions (including ETFs), others do. There
    can be no assurance that Schwab will not change their transaction fee pricing in the future. Schwab may also
    assess fees to clients who elect to receive trade confirmations and account statements by regular mail rather
    than electronically.

    Please refer to the "Brokerage Practices" section (Item 12) of this brochure for additional information.

    Clients who invest in affiliated private fund limited partnerships are not charged any additional advisory fees.
    The limited partnerships do not pay, nor does Abacus receive, any fees for the services Abacus provides the
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item 7 types of clients

       Abacus provides advisory services to the following types of clients:

           | high-net-worth individuals
           | pension and profit-sharing plans (other than plan participants)
           | charitable organizations