Abbrea Capital LLC

Item 5.       Fees and Compensation
Abbrea’s compensation is negotiable and varies, but typically, it charges an annual
asset-based fee on the market value of assets under management at the end of each
quarter, in quarterly installments. Market value is typically established by the third-party
custodian of the client’s account. On an annualized basis, Abbrea’s fee for advisory
services is based on the following tiered fee schedule:

First $10 Million                  0.75%

Next $40 Million                   0.50%

Over $50 Million                   0.35%

Provided that the minimum fee shall be $6,250 per calendar quarter. This minimum may
be waived at Abbrea’s discretion. Abbrea may also charge a higher fee in lieu of a
minimum fee or a fixed fee.

Abbrea’s advisory fee amount is payable in quarterly installments at the end of each
calendar quarter based on the net market value of each client’s account on the date the
fee accrues and becomes payable. Abbrea typically deducts management fees directly
from client accounts.

Accounts that invest in mutual funds also pay, indirectly, investment advisory fees to the
managers of those funds. Those fees are in addition to Abbrea’s fees and are disclosed
in each mutual fund’s prospectus.

Abbrea believes that its fees are competitive with fees charged by other investment
advisers for comparable services. Comparable services may be available, however,
from other sources for lower fees.

Except as may be otherwise negotiated in particular cases, the holder of an individually
managed account may terminate the account by giving thirty days’ prior written notice.

In most cases, the pro rata portion of the management fee through the date of
termination is charged to the account. Abbrea may waive this fee at its discretion. All
prepaid but unearned advisory fees are refunded on termination of a client’s account.

Each account is responsible for its own costs and expenses, including trading costs and
expenses (such as brokerage commissions, expenses related to short sales, and
clearing and settlement charges).         Abbrea bears its own operating, general,
administrative and overhead costs and expenses, other than the expenses described
above. All or part of these costs and expenses may be paid, however, by securities
brokerage firms that execute clients’ securities trades, as discussed in Item 12 below.

Item 7.      Types of Clients
Abbrea generally requires a minimum of $5 million to open an individually managed
account but may waive this minimum. Abbrea’s separate account clients may include
high-net-worth individuals, institutions, trusts, endowments and employee benefit plans.