AllSquare Wealth Management LLC

Item 5: Fees and Compensation

AllSquare Wealth offers its services on a fee basis, which may include hourly and/or fixed fees,
as well as fees based upon assets under management. Additionally, certain of AllSquare
Wealth’s Supervised Persons, in their individual capacities, may offer securities brokerage
services and insurance products under a commission arrangement.

Compensation - Financial Planning and Consulting Fees
AllSquare Wealth may charge a fixed fee and/or hourly fee for financial planning and consulting
services.

These fees are negotiable, but generally range from $500 to $2,000 on a fixed fee basis and/or
from $100 to $300 on an hourly rate basis, depending upon the level and scope of the services
and the professional rendering the financial planning and/or the consulting services.

Prior to engaging AllSquare Wealth to provide financial planning and/or consulting services, the
client is required to enter into a written agreement with AllSquare Wealth setting forth the
terms and conditions of the engagement. Generally, AllSquare Wealth requires one-half of the
financial planning / consulting fee (estimated hourly or fixed) payable upon entering the written
agreement. The balance is generally due upon delivery of the financial plan or completion of
the agreed upon services.

As mentioned in Item 4, AllSquare Wealth may provide tax preparation services to clients. Tax
returns are charged at a flat rate, ranging from $50 to $4,000, depending on complexity. Fees
are invoiced upon completion.

Compensation - Investment Management Fees
AllSquare Wealth provides investment management services for an annual fee based upon a
percentage of the market value of the assets being managed by AllSquare Wealth. AllSquare
Wealth’s annual fee is exclusive of, and in addition to brokerage commissions, transaction fees,
and other related costs and expenses which are incurred by the client. AllSquare Wealth does
not, however, receive any portion of these commissions, fees, and costs. AllSquare Wealth’s
annual fee is prorated and charged quarterly, in advance, based upon the market value of the
assets being managed by AllSquare Wealth on the last day of the previous quarter. The annual
fee varies depending upon the market value of the assets under management and the type of
investment management services to be rendered, as follows:

For assets managed directly by AllSquare Wealth:

                              Portfolio Value        Standard Fee
                              First $600,000            1.20%
                              Next $600,000             0.60%
                             Above $1,200,000           0.30%

AllSquare Wealth, in its sole discretion, may negotiate to charge an alternative management
fee schedule based upon certain criteria (i.e., expected time in servicing client household,
anticipated future earning capacity, anticipated future additional assets, dollar amount of
assets to be managed, related accounts, account composition, pre-existing client, account
retention, pro bono activities, etc.).

Fees Charged by Financial Institutions
As further discussed in response to Item 12 (below), AllSquare Wealth generally recommends
that clients utilize the brokerage and clearing services of Pershing, LLC through Pershing Advisor
Solutions (“Pershing”) for investment management accounts.

AllSquare Wealth may only implement its investment management recommendations after the
client has arranged for and furnished AllSquare Wealth with all information and authorization
regarding accounts with appropriate qualified custodians. Qualified custodians include, but are
not limited to, Pershing, any other broker-dealer recommended by AllSquare Wealth, broker-
dealer directed by the client, trust companies, banks etc. (collectively referred to herein as the
“qualified custodians”).

Clients may incur certain charges imposed by the qualified custodians and other third parties
such as fees charged by Independent Managers, custodial fees, charges imposed directly by a
mutual fund or ETF in the account, which are disclosed in the fund’s prospectus (e.g., fund
management fees and other fund expenses), deferred sales charges, odd-lot differentials,
transfer taxes, wire transfer and electronic fund fees, and other fees and taxes on brokerage
accounts and securities transactions. Additionally, clients may incur brokerage commissions and
transaction fees. Such charges, fees and commissions are exclusive of and in addition to
AllSquare Wealth’s fee.

AllSquare Wealth’s Agreement and the separate agreement with any qualified custodians may
authorize AllSquare Wealth to debit the client’s account for the amount of AllSquare Wealth’s
fee and to directly remit that management fee to AllSquare Wealth or the Independent
Managers. Any qualified custodians recommended by AllSquare Wealth have agreed to send a
statement to the client, at least quarterly, indicating all amounts disbursed from the account
including the amount of management fees paid directly to AllSquare Wealth. Alternatively,
clients may elect to have AllSquare Wealth send an invoice for payment.

Fees for Management During Partial Quarters of Service
For the initial period of investment management services, the fees are calculated on a pro rata
basis.

The Agreement between AllSquare Wealth and the client will continue in effect until
terminated by either party pursuant to the terms of the Agreement. AllSquare Wealth’s fees
are prorated through the date of termination and any remaining balance is charged or refunded
to the client, as appropriate.

Clients may make additions to and withdrawals from their account at any time, subject to
AllSquare Wealth’s right to terminate an account. Additions may be in cash or securities
provided that AllSquare Wealth reserves the right to liquidate any transferred securities or
decline to accept particular securities into a client’s account. Clients may withdraw account
...

Types of Clients
AllSquare Wealth provides its services to individuals, high net worth individuals, pension and
profit-sharing plans, trusts, estates, and charitable organizations.

Account Minimums
AllSquare Wealth does not require a minimum account size.