ACAS LLC

Item 5: Fees and Compensation

A. Fee Schedule

      Investment Supervisory Services Fees

Clients may be charged fees by the Custodian or administrator of the platform or program that are
separate and in addition to ACAS’s fee. ACAS’ fee schedule is as follows:

                             Portfolio Size                         Fee

                             First $500,000                       1.50%

                             Next $500,000                        1.25%

                             Next $500,000                        1.00%

                             Next $500,000                        0.90%

                             Next $500,000                        0.80%

                           Above $2,500,000                    Negotiated

These fees are generally negotiable and the final fee schedule is set forth in each client’s Investment
Advisory Contract. The fees indicated are maximum, default rates and they may be discounted based
on work required, household size and source of relationship. Fees are generally paid quarterly
in advance, and are calculated based on the value of the account on the last day of the calendar quarter.
We may also charge and debit fees daily, based on the average daily balance of the account.
                   The advisory agreement will show the billing frequency agreed upon by the
adviser and the client. Clients may terminate their contracts with thirty days’ written notice.
Refunds are given on a prorated basis, based on the number of days remaining in a quarter at the
point of termination. Clients may terminate their contracts without penalty, for full refund, within 5
business days of signing the advisory contract. Advisory fees are withdrawn directly from the
client’s accounts with written authorization. There is no account minimum. Advisor reserves the
right to waive client fees in its sole discretion.

Financial Planning Fees
Fixed Fees
Depending upon the complexity of the situation and the needs of the client, the rate for creating
client financial plans is between $2,500 and $10,000. Fees are paid 50% in advance, but not more
than six months in advance with the balance due upon completion and delivery of plan. Fees that are
charged in advance for financial plans are non-refundable. Financial planning fees are generally
negotiable and the final fee schedule is set forth in each client’s Financial Planning Agreement.

Hourly Fees
Hourly rates generally range from $75 to $500 per hour. Fees are billed in 15-minute increments. Hourly
fees are billed monthly as the work is provided (in arrears) except for the initial payment which is paid
in advance as indicated below. A standard plan development typically takes approximately ten hours.
The fees are negotiable and the final fee schedule is set forth in each client’s Financial Planning
Agreement. Fees are paid 50% in advance based on the estimated number of hours required, but not
more than six months in advance, with the remainder due upon completion. Fees that are charged
in advance may be refunded based on the prorated amount of work completed at the point of
termination.

Flat Rate Financial Planning
ACAS also provides financial planning services to clients who may have large assets such as real
estate or a closely held business and need in-depth planning on an ongoing basis. These services are
billed for a fixed period of time at a minimum rate of $10,000 per year for a two-year period
regardless of any change in the client’s net worth. Fees are paid quarterly in advance, but not more
than six months in advance. Fees that are charged in advance may be refunded based on the prorated
amount of work completed at the point of termination.

Consulting Fees
Hourly Fees
Hourly rates generally range from $75 to $500 per hour. Fees are billed in 20-minute increments.
Hourly fees are billed monthly as the work is provided (in arrears). The fees are negotiable and the
final fee schedule is set forth in each client’s Financial Consulting Agreement. Financial consulting
shall continue pursuant to the agreement until the agreement is terminated by either party.

Sub-Advisory Service Fees

Trusted Advisor Programs
The clients pay the Trusted Advisor a monthly fee of between $3,000 and $5,000, from which the
Trusted Advisor pays the team’s Subject Matter Experts. (SMEs) This fee will be shared with ACAS
and the Trusted Advisor will pay ACAS our management fee. In some instances, ACAS will collect the
Trusted Advisor’s monthly fee on behalf of the Trusted Advisor. ACAS will retain our management
fee and remit the balance to the Trusted Advisor’s Registered Investment Advisor.

Please refer to the ADV Part 2A of the various Trusted Advisors for more specific information
regarding the fees for their individual programs.

ERISA Fiduciary Services

The standard fee schedules for the Non-Discretionary 3(21) Fiduciary Services Fiduciary Services
programs (the “Programs”) are as follows:
Fees are negotiable, and range from 25 basis points to 150 basis points (0.25% to 1.50%) of applicable
assets.

The standard fee schedules for the Discretionary 3(38) Fiduciary Services Fiduciary Services programs
(the “Programs”) are as follows:
Fees are negotiable, and are typically 50 basis points (0.50%) of applicable assets.

You may also incur fees related to your use of outside service providers including third-party
administrators and record keepers. The fee schedule for each outside service provider varies
dramatically from service provider to service provider. The service provider’s fees will also vary from
plan to plan as each plan’s structure and characteristics are different from the next.

We believe our services help plan sponsors and plan fiduciaries meet their fiduciary duty to the plan
and its participants. As a part of our services, we review the fees of service providers and the
transparency of their fees. We will assist the plan sponsors with a review of service providers
...

Item 7: Types of Clients

ACAS generally provides investment advice to the following Types of Clients:

             Individuals
             High-Net-Worth Individuals
             Pension and Profit Sharing Plans
             Trusts, Estates, or Charitable Organizations
             Corporations or Business Entities
             Tax-Qualified Retirement Plans (both defined benefit and defined contribution) that are
               intended to receive favorable tax-treatment under section 401(a) or 403(b) of the IRS
             Non-Qualified executive deferred compensation plans
             Other types of retirement plan types as may be introduced to the Programs.

                                           Minimum Account Size
        There is no account minimum.