Accountants Proprietary Financial Servicenet Inc

Fees and Compensation

APFS charges an annual fee ranging from 0.50% to 1.50% for its services. This fee includes the fee paid
to any subadvisor and the referral fee paid to any solicitor. The Custodian, on instructions from APFS,
deducts all fees from the client’s assets and remits APFS’s fee to APFS. Fees are payable quarterly, in
advance, applied to the value of a client’s account at the close of the preceding calendar quarter and are
prorated for periods of less than a full quarter. Advisory agreements may be terminated by either APFS or
the client at any time on written notice. In the event an advisory agreement is terminated, the client will

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                                                    Accountants Proprietary Financial ServiceNet, LLC.
                                                                                  December 11, 2025

receive a pro rata refund of the prepaid advisory fee. APFS’s fees are not negotiable, but may be waived
in whole or in part at the sole discretion of APFS. With respect to mutual funds and other pooled investment
products held in a client’s account, fees payable to APFS are in addition to expenses and advisory fees
attributable to the holdings including, if applicable, redemption fees, sales charges and transaction fees.

APFS offers clients the investment programs (as described under “Advisory Business”), each of which
charges a different annual program fee as set forth below. However, for all programs, the custodian may
charge separately for brokerage, custody, clearing and execution fees and expenses. For more information,
see “Brokerage Practices” below. Clients are responsible for fees and expenses charged by insurance
companies for any insurance or annuity products included in their accounts.

Advisor as Portfolio Manager

Annual program fee: 0.50% to 1.50%

Includes total advisory fees paid to APFS.

Empower

Annual program fee: 0.22% to 1.10%

Includes total contract administration fees paid to APFS and Empower.

John Hancock

Annual program fee: 0.22% to 1.10%

Includes total contract administration fees paid to APFS and John Hancock.

Lincoln

Annual program fee: 0.05% to 1.10%

Includes total contract administration fees paid to APFS and Lincoln.

OneAmerica

Annual program fee: 0.05% to 1.10%

Includes total contract administration fees paid to APFS and OneAmerica.

Principal

Annual program fee: 0.05% to 1.10%

Includes total contract administration fees paid to APFS and Principal.

Simply

Annual program fee: 0.05% to 1.10%

Includes total contract administration fees paid to APFS and Simply.

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                                                    Accountants Proprietary Financial ServiceNet, LLC.
                                                                                  December 11, 2025

Voya

Annual program fee: 0.05% to 0.40%

Includes total contract administration fees paid to APFS and Voya.

Performance-Based Fees and Side-by-Side Management

This item is not applicable to APFS since it does not charge clients performance-based fees.

Types of Clients

APFS generally provides investment advice to pension and profit sharing plans and individuals.

The account minimums for each investment program is as follows:

Advisor as Portfolio Manager

$10,000 per account, which may be waived on a case-by-case basis.

Empower

$50,000 per account.

John Hancock

$50,000 per account.

Lincoln

$50,000 per account.

OneAmerica

$50,000 per account.

Principal

$50,000 per account.

Simply

$50,000 per account.

Voya

$50,000 per account.

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                                                      Accountants Proprietary Financial ServiceNet, LLC.
                                                                                    December 11, 2025

Methods of Analysis, Investment Strategies and Risk of Loss

As described under “Advisory Business,” APFS provides an investment management recommendation
service in which it matches the goals and investment objectives of its clients with the investment services
provided by APFS.

Investing in securities involves risk of loss that clients should be prepared to bear.

Material risks involved in investing in one of APFS’s investment programs include:

Market Risk – All securities are subject to market risk. The values of the securities held by a client may
fall rapidly or unpredictably due to a variety of factors, including changing economic, political or market
conditions.

Mutual Fund/ETF Risk – As a shareholder of mutual funds or ETFs, clients bear their proportionate share
of the underlying fund’s fees and expenses. As a result, a client’s cost of investing will be higher than the
cost of investing directly in the underlying funds and may be higher than investment strategies that invest
directly in stocks. In addition, a client’s investments in mutual funds or ETFs are subject to the particular
risks described in the mutual funds/ETFs’ prospectuses, copies of which are provided to the client and
which APFS urges the client to read.

Equity Securities Risk – To the extent a client’s account invests in equity investments (i.e., stocks), a
particular stock, an industry or stocks in general may fall in value. The value of a client’s account will go
up and down with the prices of the securities in which the account invests. The prices of stocks change in
response to many factors, including the historical and prospective earnings of the issuer, the value of its
assets, management decisions, decreased demand for an issuer’s products or services, increased production
costs, general economic conditions, interest rates, currency exchange rates, investor perceptions and market
liquidity.

Fixed Income Securities Risks – To the extent a client’s account invests in fixed income securities (i.e.,
bonds), the investment is subject to call risk, which is the possibility that an issuer may redeem the security
before maturity (a call) at a price below its current market price. An increased likelihood of a call may
reduce the security’s price. If a fixed income security is called, an account may have to reinvest the proceeds
in other fixed income securities with lower interest rates, higher credit risk, or other less favorable
characteristics.

Debt obligations are also generally subject to the risk that the issuer may be unable to make principal and
interest payments when they are due. In addition, securities could lose value because of a loss of confidence
in the ability of the borrower to pay back debt. Non-investment grade debt – also known as “high-yield
bonds” or “junk bonds” – has a higher risk of default and tends to be less liquid than higher-rated securities.

Fixed income securities are subject to the risk that the securities could lose value because of interest rate
changes. For example, bonds tend to decrease in value if interest rates rise. Debt obligations with longer
maturities sometimes offer higher yields, but are subject to greater price shifts as a result of interest rate
changes than debt obligations with shorter maturities.

Certain fixed income securities, including mortgage-backed securities carry prepayment risks. Prices and
yields of mortgage-backed securities assume that the underlying mortgages will be paid off according to a
preset schedule. If the underlying mortgages are paid off early, for example when homeowners refinance
as interest rates decline, an account may be forced to reinvest the proceeds in lower yielding, high-priced
securities. This may reduce an account’s total return.

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                                                     Accountants Proprietary Financial ServiceNet, LLC.
                                                                                   December 11, 2025