Boyer Financial Services Inc

Item 5 — Fees and Compensation
Advisory Fee Structure
Boyer Financial Services is compensated for investment management services through an asset-based fee calculated as a percentage of assets
under management ("AUM"). Financial planning services are generally included as part of the investment management relationship described
in Item 7 and are not separately charged for investment management clients. When financial planning is provided as a standalone
engagement, the Firm charges a fixed fee negotiated in advance and stated in a written engagement agreement. Fees vary based on scope and
complexity.

Fees are negotiable and vary based on factors such as total assets under management, household aggregation, complexity of the client's
financial circumstances, scope of services provided, anticipated level of trading and monitoring, type of assets held, an d length of the client
relationship.

The specific fee applicable to each client is stated in the client's written Investment Advisory Agreement. As a result, similarly, situated
clients may pay different fees.

Standard Fee Schedule
Our standard annual fee schedule is:

                                     Assets Under Management                                Annual Rate (%)

                                          $250,000 to $500,000                                 Up to 1.50%
                                         $500,001 to $1,250,000                                Up to 1.25%

                                        $1,250,001 to $5,000,000                               Up to 1.00%
                                       $5,000,001 to $10,000,000                               Up to 0.85%

                                       $10,000,001 to $25,000,000                              Up to 0.75%
                                         $25,000,001 and above                                 Up to 0.65%

These fee levels correspond to the minimum relationship size described in Item 7 (generally $250,000 for investment management). Fees are
negotiable and we may waive or reduce minimums at our discretion as described in Item 7. As a result, some clients pay fees below those
shown in the schedule above.

Fee Example — Single Manager Account
To illustrate: a client with $750,000 in a standard discretionary portfolio at our standard fee of 1.25% (applicable to the $500,001–$1,250,000
tier) would pay an annual advisory fee of approximately $9,375. Actual fees may be lower if negotiated.

Fee Example — Layered Fees with Third-Party Manager
When a third-party manager is used, fees are layered. For example, a client with $750,000 allocated to a third-party manager strategy at our
standard advisory fee of 1.25% plus the third-party manager's fee of up to 0.70% would pay a total combined annual fee of up to
approximately 1.95%, or approximately $14,625 on that allocation. Clients at higher AUM tiers pay lower advisory fee rates, r educing the
total combined fee accordingly. Clients should review the specific total cost before authorizing any third-party manager allocation.

Household Aggregation
We may aggregate accounts of related persons living in the same household or with a demonstrated family relationship for purp oses of
meeting account minimums and determining fee breakpoints. Aggregation is applied at our discretion and is not guaranteed.

Billing Methodology
Advisory fees are generally calculated quarterly in advance, based on the market value of assets as of the last business day of the prior
quarter, and deducted directly from client accounts with written authorization.
The quarterly fee is calculated as: (Account Value × Annual Fee Rate) × (Days in Quarter ÷ 365)

Direct Statements: Clients will receive account statements directly from their qualified custodian, typically on a monthly or quarterly basis.
Verification of Deductions: Custodial statements will reflect any advisory fees or other deductions taken from the account.
Client Responsibility: Clients are encouraged to thoroughly review custodial statements and compare them to any reports generated by our
firm. If you believe a fee has been incorrectly calculated or deducted, please contact us promptly.

Legacy Direct-at-Fund Accounts (Billed in Arrears)
Certain legacy accounts held directly with mutual fund companies (rather than at our primary custodian) are billed quarterly in arrears based
on the average daily balance during the quarter due to operational constraints of those platforms. Clients may transition these accounts to our
primary custodian at any time.

Proration of Fees
Fees are prorated under the following circumstances: New accounts — fees begin on the date assets are placed under management.
Termination — unearned prepaid fees are refunded promptly upon termination. Either party may terminate the advisory agreement upon
written notice as specified in the agreement.

Adjustments for Significant Contributions or Withdrawals
For accounts billed in advance, we may adjust fees for material inflows or outflows occurring during a billing period so that fees more
accurately reflect assets actually managed. These adjustments are applied on a prorated basis.

Use of Third-Party Investment Managers
When appropriate, we may recommend third-party investment managers ("Sub-Advisers") to manage a portion of client assets. In those
cases, we continue to charge our advisory fee on the assets allocated, and the third-party manager charges a separate fee (generally up to
0.70%). This results in layered fees. We address this conflict by acting pursuant to our fiduciary duty; conducting due diligence and ongoing
monitoring; evaluating whether total combined fees are reasonable relative to services provided; and providing full disclosure before
implementing any third-party manager arrangement. In certain circumstances (including ERISA engagements), we may reduce or waive our
fee to avoid duplication.

Retirement Plan Consulting Fees
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Item 7 — Types of Clients
Boyer Financial Services provides investment advisory and financial planning services to a diverse client base that includes:
    • Individuals and families
    • High-net-worth individuals
    • Trusts, estates, and fiduciary accounts
    • Charitable organizations and foundations
    • Corporations, partnerships, and other business entities
    • Retirement plans, including ERISA and non-ERISA plans, and plan participants
We tailor our advisory services to the specific investment objectives, financial circumstances, risk tolerance, liquidity nee ds, and time horizon
of each client.

Account Minimums and Engagement Size
We generally require the following minimum asset levels for investment management relationships:
   •   Standard Discretionary or Non-Discretionary Portfolio Management: $250,000 in assets under management
   •   Third-Party Manager or Specialized Strategy Allocations: $100,000 minimum per strategy (subject to the underlying manager's
       requirements)
   •   Retirement Plan Consulting Services: No stated minimum
   •   Financial Planning Services: Typically provided in conjunction with an investment management relationship; standalone engagem ents
       may be accepted at our discretion
These minimums are established to help ensure we can deliver services in a cost-effective manner consistent with our fiduciary obligations.

Waiver or Reduction of Minimums
Boyer Financial Services may waive or reduce account minimums in appropriate circumstances, including aggregated household
relationships, clients expected to meet minimums through future contributions, long-standing client relationships, employees or related
persons, and other situations consistent with our business model and fiduciary duty. Any such exception is applied in a manne r we believe is
fair and not materially discriminatory to other clients.

Right to Decline or Terminate Engagements
We reserve the right to decline to enter into, or to terminate, an advisory relationship if we determine that the account size, structure, or
restrictions would impair our ability to manage the portfolio effectively; the engagement would not be consistent with our investment
philosophy, compliance requirements, or fiduciary responsibilities; or we are unable to obtain sufficient information necessary to provide
appropriate advice.

Clients may impose reasonable restrictions on the management of their accounts; however, extensive restrictions may limit our ability to
implement strategies or diversify portfolios, which could adversely affect performance.

Ongoing Suitability
We review client relationships periodically to confirm that the services provided remain appropriate in light of the client's financial situation
and objectives. Clients are expected to notify us promptly of any material changes to their financial circumst ances, investment goals, or risk
tolerance so that we may adjust our advice accordingly.