Allium Financial Advisors LLC

Item 5. Fees and Compensation

The Firm offers services on fee basis, which may include fixed and/or hourly fees, as well
as fees based upon assets under management or advisement. Additionally, the Firm
may offer insurance products under a separate commission-based arrangement.

Investment Management Fees
Allium Financial Advisors, LLC Disclosure                                                            6

Allium offers investment management services (which includes both discretionary and
non-discretionary portfolio management, consulting, reporting and due diligence) for
an annual fee based on the amount of assets under management.

This management fee is generally as follows:

Assets                                         Annual Fee

First $2,000,000                               1.00%
Next $3,000,000                                0.85%
Assets over $5,000,000                         0.65%
Portfolios with assets over $25,000,000        Negotiated flat fee starting at 0.60%

Allium charges a minimum Investment Management Fee of $5,000.00 per year.

The annual fee is prorated and charged quarterly, in advance, based upon the market
value of the assets being managed by the Firm on the last day of the previous billing
period. As the values of certain assets, such as alternative investments, may not reflect
the current value on the date of invoicing due to statement delays, billing will be based
on the current value reflected on the date of billing. For the initial period of an
engagement, the fee is calculated on a pro rata basis. In the event the advisory
agreement is terminated, the fee for the final billing period is prorated through the
effective date of the termination and the outstanding or unearned portion of the fee is
charged or refunded to the client, as appropriate.

Additionally, for asset management services the Firm provides with respect to certain
client holdings (e.g., held-away assets, accommodation accounts, alternative
investments, etc.), the Firm may negotiate a fee rate that differs from the range set
forth above.

Financial Planning Fees
Allium offers financial planning services which includes:

  •    Reviewing and prioritizing your goals and objectives
  •    Developing a summary of your current financial situation including a balance
       sheet, cash flow analysis and insurance analysis
  •    Assessing estate net worth and liquidity
  •    Presenting a written financial plan that will be reviewed in detail with you. It will
       contain recommendations designed to meet your stated goals and objectives
  •    Developing an action plan to implement the agreed upon recommendations
  •    Referral to other professionals, as required, to assist with implementation of the
       action plan
  •    Assisting you with the implementation of the financial plan
  •    Developing a financial management strategy, including financial projections of
 Allium Financial Advisors, LLC Disclosure                                                     7

      assets required at estimated retirement date
 •    Identifying tax planning strategies to optimize financial position

This service fee is generally as follows:

 Initial Financial Plan Set Up and          One-time fee, minimum of $2,500, based on
 Analysis                                   complexity

 Annual Ongoing Financial Planning          0.10% of Assets Under Management
 Fee

Clients wishing to engage the firm solely for financial planning services will generally
incur a minimum annual fee of $2,500 depending on the scope and complexity of the
services provided. Financial planning that requires additional time, such as estate
settlement, estate plan modifications and gifting strategies may incur additional fees as
agreed upon in the engagement agreement.

Fee Discretion
The Firm may, in its sole discretion, negotiate to charge a higher or lower fee based
upon certain criteria, such as anticipated future additional assets, dollar amount of
assets to be managed, related accounts, account composition, pre-existing/legacy
client relationship, account retention and pro bono activities.

Additional Fees and Expenses
In addition to the advisory fees paid to the Firm, clients may also incur certain charges
imposed by other third parties such as broker-dealers, custodians, trust companies,
banks and other financial institutions (collectively “Financial Institutions”). These
additional charges may include securities brokerage commissions, transaction fees,
custodial fees, fees attributable to alternative assets, reporting charges, margin costs,
charges imposed directly by a mutual fund or ETF in a client’s account, as disclosed in
the fund’s prospectus (e.g., fund management fees and other fund expenses),
deferred sales charges, transfer taxes, wire transfer and electronic fund fees, and other
fees and taxes on brokerage accounts and securities transactions. In addition, fees
charged by the Independent

Managers are charged to the clients separately. The Firm’s brokerage practices are
described at length in Item 12, below.

Direct Fee Debit
Clients generally provide the Firm and/or the Independent Managers with the authority
to directly debit their accounts for payment of the financial planning and/or
investment management fees. The Financial Institutions that act as the qualified
custodian for client accounts, from which the Firm retains the authority to directly
deduct fees, have agreed to send statements to clients not less than quarterly detailing

Allium Financial Advisors, LLC Disclosure                                                   8

all account transactions, including any amounts paid to the Firm.

Account Additions and Withdrawals
Clients may make additions to, and withdrawals from, their account at any time,
subject to available liquidity. Additions may be in cash or securities provided that the
Firm reserves the right to liquidate any transferred securities or declines to accept
...

Item 7. Types of Clients

Allium offers investment advice to individuals, trusts, estates, charitable organizations,
corporations, and other business entities.

Minimum Account Requirements
The Firm, at its discretion, may impose a minimum portfolio value for starting and
maintaining an investment management relationship. The Firm has a minimum
Investment Management Fee of $5000.00, generally implying a minimum of $500,000.00
under management. Certain Independent Managers may, however, impose more
restrictive account requirements and billing practices from the Firm. In these instances,
the Firm may alter its corresponding account requirements and/or billing practices to
accommodate those of the Independent Managers.