Alliant Retirement Services LLC

Item 5 – Fees and Compensation

      The following paragraphs detail the fee structure and compensation methodology for investment
      advisement clients.
      Each Client shall sign a CSA that details the responsibilities of ARC and the Client.

      Fees for Advisory Services
      Consulting Services Fees are paid in accordance with the terms of the CSA.
      We provide flexibility in how fees are assessed on a plan based on the Client’s CSA. Fees will be based
      on one or more of the following:
      •    A percentage of assets under advisement
      •    Fixed quarterly fees
      •    Number of plan participants
      •    Complexity of services

      Consulting Services Fees typically fall into the following ranges, depending on the size and complexity
      of the Client relationship.

        Percentage of assets under                  0.05% to 0.50% based on plan size
        advisement
        Fixed annual fees billed quarterly          $5,000 to $150,000 based on services provided
        Number of plan participants                 $35-$50 per participant, based on plan size and
                                                    assets

      Relationships with multiple objectives, specific reporting requirements, portfolio restrictions, and
      other complexities may be charged a higher fee which will be reflected in the CSA. Smaller plans may
      be charged a combination of flat fees and asset-based fee, but the limits are generally reflected
      above as a total fee.
      Consulting Services Fees in the first quarter of service are prorated from the inception date of the
      account to the end of the first quarter. Fees may be negotiable at the discretion of the Investment
      Advisor Representative (IAR). The Client’s fees will consider the aggregate assets under advisement
      with Advisor. The designated Custodian will independently value all securities held in accounts under
      advisement by ARC. ARC will not have the authority or responsibility to value portfolio securities.
      There may be more than one agreement per client, depending on the services provided to the plan.
      However, all fees will be disclosed, covering all plans at least annually.
      The Client may be able to attain similar services for a lower fee from other service providers.

      Retirement Plan Services
      ARC offers customized retirement plan consulting services on a fixed fee basis ranging from $1,000 to
      $150,000, which is negotiable depending on the nature and complexity of each Client’s circumstances.
      The Advisor’s fee is exclusive of, and in addition to, brokerage fees, transaction fees, and other related
      costs and expenses which the Client may incur. However, the Advisor shall not receive any portion of
      these commissions, fees, and costs. The fixed fees are determined after considering many factors,
      such as the level and scope of the services.

      Fee Billing
      Consulting Services Fees will be invoiced according to the CSA, which can be automatically deducted
      from the Client Account by the Custodian or paid by the Client.
      Clients will be provided with a statement, at least annually, reflecting the deduction of the
      Consulting Services Fee or the amount due from the Client. In addition, the Advisor will provide the
      Client with a report at least annually itemizing the fee, including the calculation period covered by
      the fee, the account value, and the methodology used to calculate the fee. It is the Client’s
      responsibility to verify the accuracy of these fees as listed on the custodian’s brokerage statement,

    Advisory Services are offered through Alliant Retirement Services, LLC, a federally Registered Investment Advisor
                           1125 Sanctuary Pkwy Suite 300, Alpharetta, GA 30009, 713-470-4208

Form ADV Part 2A – Disclosure Brochure                                             Alliant Retirement Services     8

      as the Custodian does not assume this responsibility. Clients provide written authorization permitting
      ARC to be paid directly from their accounts held by the Custodian as part of the CSA and separate
      account forms provided by the Custodian under the applicable fee arrangement.

      Other Fees and Expenses
      Clients may incur certain fees or charges imposed by third parties, other than ARC, in connection with
      investments made on behalf of the Client’s account[s]. The Client is responsible for all custodial and
      securities execution fees charged by the custodian and executing broker-dealer. The Consulting
      Services Fee charged by ARC is separate and distinct from these custodian and execution fees.
      In addition, all fees paid to ARC for Consulting Services are separate and distinct from the expenses
      charged by mutual funds and exchange-traded funds to their shareholders, if applicable. These fees
      and expenses are described in each fund’s prospectus. These fees and expenses will generally be
      used to pay management fees for the funds, other fund expenses, account administration (e.g.,
      custody, brokerage, and account reporting), and a possible distribution fee. The Client could invest in
      these products directly, without the services of ARC, but would not receive the services provided by
      ARC, which are designed, among other things, to assist the Client in determining which products or
      services are most appropriate to each Client’s financial situation and objectives.
      Accordingly, the Client should review both the fees charged by the fund[s] and the fees charged by
      ARC to understand the total fees to be paid fully.

      Advance Payment of Fees and Termination
      ARC is generally compensated for its services quarterly. Clients may request to terminate their CSA
...

Item 7 – Types of Clients

      ARC provides Consulting Services to Pension and Profit Sharing Plans (Retirement plan sponsors or
      company plans).
      The relative percentage for each type of Client is available on ARC’s Form ADV Part 1. Currently, 100%
      of our clients are employer-sponsored retirement plans. These percentages may change over time.
      ARC generally does not impose a minimum account size for establishing a relationship unless specified
      in the CSA.