Atlas Capital Advisors Inc

5. Fees and Compensation

                 Atlas offers investment advisory services with the following fee structures:
                 1. A percentage of assets under management (most of our fee agreements)
                 2. A ‘incentive fee’ or a percentage of profit

                 We do not assess fixed fees, subscription fees or commissions.

                 Fees
                 As consideration for the services rendered, Atlas will be entitled to an annual
                 management fee, to be paid quarterly in arrears, based on the then-current market
                 value of the account in accordance with the following formulas:
                 ▪ 1% of the market value for ‘risk’ assets (generally defined as equities, currencies,
                     commodities, merger arbitrage or any non-fixed income asset class)
                 ▪   0.45 % of the market value for fixed income assets

                 “Market value” includes all cash, money market balances and the value of all securities
                 held in the account and supervised by Atlas. Fees may be calculated at the end of
                 each calendar month or remitted daily depending on where client assets custody at
                 third party institutions. If different asset classes are managed in the same account (and
                 these asset classes have different fee structures as outlined above), management fees
                 will be calculated using the ratio of market values of these asset classes multiplied by
                 the market value of the entire account (unless a single blended fee schedule is agreed
                 to for the entire “mixed” account in the advisory agreement).

                 Some assets, as mutually agreed by Atlas and the client, may be excluded from the fee
                 calculation. These assets may include real estate, mortgages or holdings in personal or
                 closely held corporations, as well as other investments.

                 The client’s fee to Atlas is determined in accordance with the above standard fee
                 structure, with exceptions negotiated on a case-by-case basis at Atlas’s discretion.
                 Services provided for the above fees are for investment advice and management,
                 quarterly reporting of asset holdings, valuations and performance reviews. Atlas, in its
                 sole discretion, may negotiate to charge a lesser annual fee or lesser investment
                 management fee based upon, among other criteria, anticipated future earning
                 capacity, anticipated future additional assets, dollar amount of assets to be managed,
                 related accounts, account composition, pre-existing client relationship, account
                 retention and/or pro bono activities.

                 Clients typically authorize Atlas to deduct its investment advisory fee directly from
                 their custodial account. This authorization is granted under a client’s signed
                 Investment Advisory Agreement. In such cases, Atlas will send the client a copy of
                 their investment advisory fee information prior to, or simultaneously with, its request

Form ADV Part 2AB: Uniform Application for Investment Adviser Registration March 2026   Page 3

                 for payment from the client’s custodian. In such cases, it is the client’s responsibility—
                 not the custodian’s—to verify the accuracy of the fee calculation. Atlas will provide
                 detailed fee calculation information at the request of a client.

                 From time to time and at its sole discretion, Atlas charges an hourly fee for review,
                 recommendations, and trading of certain items within a client’s portfolio.

                 Fees Payable
                 Fees are payable quarterly in arrears. For new clients, the initial quarterly fee is pro-
                 rated based on the date on which the client signs the Investment Advisory Agreement.

                 Termination of Relationship
                 Atlas’s investment strategy is, in part, based on a long-range investment horizon and so
                 we request new clients commit to an initial advisory agreement of one year.
                 Thereafter, the advisory relationship continues until terminated by either party upon
                 30 days’ written notice to the other party or in accordance with other mutually agreed-
                 upon terms. Atlas will receive a pro-rated fee based on the market value of the
                 client’s portfolio on the date of termination of the investment advisory relationship.

                 If a copy of this Form ADV Part 2 brochure is not delivered to the client at least 48
                 hours prior to the Client entering any written advisory contract with Advisor, then the
                 client has the right to terminate the contract without penalty within five (5) business
                 days after entering the contract. For purposes of this provision, a contract is
                 considered entered into when all parties to the contract have signed the contract. If
                 the client terminates the contract on this basis, all fees paid by the Client will be
                 refunded. Any transaction costs imposed by the executing broker or custodian for
                 establishing the custodial account or for trades occurring during those five days are
                 non-refundable.

                 Minimum Account Value and Alternative Fees
                 Atlas has a minimum account value of $1,000,000 for new clients and a minimum
                 annual fee of $5,000 per year. Under certain circumstances, Atlas may waive this
                 minimum account value or negotiate an alternative advisory fee based on the nature of
                 the client account.
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7. Types of Clients

                 Atlas generally provides investment and/or currency risk management advice to:
                 ▪ Individuals and Family Offices
                 ▪   Pension and profit-sharing plans
                 ▪   Trusts, estates, foundations and charitable organizations
                 ▪   Other Corporations or business entities

Form ADV Part 2AB: Uniform Application for Investment Adviser Registration March 2026   Page 5

                 Atlas generally requires a minimum account size of $1,000,000. Atlas may waive this
                 minimum at its sole discretion.