Abacus Wealth Partners LLC

Item 5. Fees and Compensation

          General Fee Information

          Abacus offers its services on a fee basis, which may include hourly and/or fixed fees, as well as fees
          based upon assets under management. As further described below, fees paid to Abacus are exclusive
          of all custodial and transaction costs paid to the client’s custodian, brokers, or other third-party
          consultants. Please see Item 12 - Brokerage Practices for additional information. Fees paid to Abacus

          Abacus Wealth Partners, LLC Firm Brochure

          are also separate and distinct from the fees and expenses charged by mutual funds, ETFs (exchange
          traded funds), or other investment pools to their shareholders (generally including a management fee
          and fund expenses, as described in each fund’s prospectus or offering materials). The client should
          review all fees charged by funds, brokers, Abacus and others to fully understand the total amount of
          fees paid by the client for investment and financial-related services.

          Financial Planning and Consulting Fees

          Abacus generally includes financial planning in its investment management fee for clients whose
          investment management fee exceeds $10,000 annually. For clients who wish to engage the firm for
          financial planning services only or whose management fee is less than $10,000 annually, the firm
          general charges a minimum annual amount of $5,000, depending on the specific nature of the
          engagement. If the client engages Abacus for additional investment advisory services, Abacus may
          offset all or a portion of its fees for those services based upon the amount paid for the financial planning
          and/or consulting services.

          Abacus provides consulting services as well and can provide specific services with respect to real
          estate-related investments. Such services are not considered investment management and real estate
          consulting with respect to real property will be excluded from the fee schedule outlined below. An
          agreed-upon flat fee is applicable and will be billed in accordance with the hourly rates and policies
          outlined in this Item. If a client requires extra planning services in anticipation of the sale of a property,
          additional fees will apply. An estimate of the time required and total fees to be incurred will be
          discussed with the client in advance of the engagement.

          Prior to engaging Abacus to provide financial planning and/or consulting services, the client is required
          to enter into a written agreement with Abacus setting forth the terms and conditions of the
          engagement. Generally, Abacus requires the financial planning fee to be paid on a monthly basis
          payable upon entering the written agreement.

          Investment Management Fee

          Abacus provides investment management services for an annual fee based upon a percentage of the
          market value of the assets being managed by Abacus. Abacus’s annual fee is exclusive of, and in
          addition to brokerage commissions, transaction fees, and other related costs and expenses which are
          incurred by the client. Abacus does not, however, receive any portion of these commissions, fees, and
          costs. Abacus’s annual fee is prorated and charged monthly, in advance, based upon the market value
          of the assets being managed by Abacus on the last day of the previous month. Cash, accrued interest,
          and dividends will be included for billing purposes unless determined otherwise in our sole discretion.
          The annual fee varies (generally between 0.25% and 1.00%) depending upon the market value of the
          assets under management, as follows:

          Abacus Wealth Partners, LLC Firm Brochure

                                PORTFOLIO VALUE                                  BASE FEE

                                up to $3,000,000                                      1.00%
                                $3,000,001 - $5,000,000                              0.75%
                                $5,000,001 - $15,000,000                             0.50%
                                above $15,000,000                                    0.25%

          Accounts belonging to spouses and immediate household members may be combined in applying the
          fee schedule above. Minimum monthly fees may apply depending upon the investment assets and
          financial planning needs of the client. In accordance with the minimum fee schedule outlined in Item 7
          below, there is a minimum annual fee of $1,000 for clients engaging Abacus for investment
          management services only.

          Private, illiquid investments are excepted from the above fee grid, and the firm charges up to 2% to
          provide advice on such investments.

          General Negotiable Disclosure

          Abacus Wealth Partners, at its discretion, may charge a lesser investment advisory fee, charge a flat
          fee, waive its fee entirely, or charge a fee on a different interval, based upon certain criteria. Please
          Note: As a result of the above, similarly situated clients could pay different fees. In addition, similar
          advisory services may be available from other investment advisers for similar or lower fees.

          Fees Charged by Financial Institutions

          As further discussed in response to Item 12 (below), Abacus generally recommends that clients utilize
          the brokerage and clearing services of Charles Schwab & Co., Inc. (“Schwab”), Betterment, Northern
          Trust, or Fidelity (collectively “the Custodians”) for investment management accounts.

          Abacus may only implement its investment management recommendations after the client has
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Item 7. Types of Clients

          Abacus provides its services to individuals, high net worth individuals, couples, families, pension and
          profit-sharing plans, trusts, estates, charitable organizations, corporations and business entities.

          Minimum Account Size and/or Minimum Fee

          Although Abacus does not require a minimum portfolio size, it generally imposes a minimum annual fee
          of $5,000 for financial planning. For certain clients, the minimum fee effectively raises the firm’s
          annual fee to slightly more than 1% as provided in Item 5. Abacus, in its sole discretion, may waive its
          minimum annual fee based upon certain criteria including anticipated future earning capacity,
          anticipated future additional assets, dollar amount of assets to be managed, related accounts, account
          composition, pre-existing client, account retention, and pro bono activities.

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