Brewster Financial Planning LLC

Fees and Compensation (Item 5)
   Description
      Brewster Financial Planning LLC bases its fees on a percentage of assets
      under management, hourly charges, fixed fees (not including subscription
      fees).
       Some Retainer Agreements may be priced based on the complexity of work,
       especially when asset management is not the most significant part of the
       relationship.
       Financial plans are priced according to the degree of complexity associated
       with the client’s situation.
       Fees are negotiable.

   Fee Billing
       Investment management fees are billed quarterly, in advance, meaning that
       we invoice you before the three-month billing period has begun. Payment in
       full is expected upon invoice presentation. Fees are usually deducted from a
       designated client account to facilitate billing. The client must consent in
       advance to direct debiting of their investment account.
       Fees for financial plans are generally billed 50% in advance, with the balance
       due upon delivery of the financial plan.

                           Brewster Financial Planning LLC

   Other Fees
       Custodians may charge transaction fees on purchases or sales of certain
       mutual funds and exchange-traded funds. These transaction charges are
       usually small and incidental to the purchase or sale of a security. The
       selection of the security is more important than the nominal fee that the
       custodian charges to buy or sell the security.
       Brewster Financial Planning LLC, in its sole discretion, may waive its
       minimum fee and/or charge a lesser investment advisory fee based upon
       certain criteria (e.g., historical relationship, type of assets, anticipated future
       earning capacity, anticipated future additional assets, dollar amounts of
       assets to be managed, related accounts, account composition, negotiations
       with clients, etc.).

   Expense Ratios
      Mutual funds generally charge a management fee for their services as
      investment managers. The management fee is called an expense ratio. For
      example, an expense ratio of 0.50 means that the mutual fund company
      charges 0.5% for their services. These fees are in addition to the fees paid
      by you to Brewster Financial Planning LLC.
       Performance figures quoted by mutual fund companies in various publications
       are after their fees have been deducted.

   Past Due Accounts and Termination of Agreement
       Brewster Financial Planning LLC reserves the right to stop work on any
       account that is more than 60 days overdue. In addition, Brewster Financial
       Planning LLC reserves the right to terminate any financial planning
       engagement where a client has willfully concealed or has refused to provide
       pertinent information about financial situations when necessary and
       appropriate, in Brewster Financial Planning LLC’s judgment, to providing
       proper financial advice. Any unused portion of fees collected in advance will
       be refunded within 30 days.

Types of Clients (Item 7)
   Description
      Brewster Financial Planning LLC generally provides investment advice to
      individuals, high net worth individuals, pension and profit sharing plans, trusts,
      estates, or charitable organizations, corporations or business entities.
       Client relationships vary in scope and length of service.

   Account Minimums
      There is a minimum annual fee of $8,500 which is negotiable.
       Brewster Financial Planning LLC has the discretion to waive the minimum
       annual fee.
       Clients paying the minimum annual fee may pay a higher percentage rate on
       their annual fees than the fees paid by clients with greater assets under
       management.

Methods of Analysis, Investment Strategies and Risk of Loss