Capacuity LLC

Item 5 Fees and Compensation
Our compensation for the performance of investment advisory services is exclusively fee-based and paid, directly
or indirectly, by the Client. Our fee structures include (i) fixed fees, (ii) asset-based fees, (iii) product-based
compensation, or (iv) a combination of any of the foregoing fee structures.

Based on the specific project, fees may be fixed, asset-based, or product-based. Fees, compensation, and payment
terms are negotiable and are documented in each respective investment advisory agreement prior to the
beginning of the engagement.

Fixed project fees are paid in part at the beginning of a project, with the balance paid at project completion.
Asset-based fees are calculated as a percentage of total assets under management (or plan liabilities, if
applicable) which are generally paid quarterly in advance. We do not deduct fees from Client or plan accounts.
When calculating total assets under management (or plan liabilities, if applicable) and determining the market
value of the assets (or plan liabilities, if applicable), we consider the balance as of the last business day of the
month end prior to the billing period, after considering deposits and withdrawals.

Generally, advisory agreements may be terminated in accordance with the termination provision outlined in the
agreement, as negotiated on a client-by-client basis. Upon termination of any account, any prepaid, unearned
fixed fees or asset-based fees will be promptly refunded, and any earned, unpaid fixed fees or asset-based fees
will become due and payable. Such fees are prorated based on the number of days left in the billing or project
period.

CapAcuity’s affiliated broker-dealer, CapAcuity Securities, Inc. (the “Broker-Dealer”) accepts product-based
compensation for the sale of insurance products and mutual funds. This practice may create a conflict of interest
because the Broker-Dealer may be incentivized to recommend investment products based on the compensation
received.

To mitigate potential or actual conflicts of interest, CapAcuity will apply an offset to our investment advisory fee
in an amount equal to the product-based compensation received by the Broker-Dealer. Product-based
compensation includes (i) insurance-based compensation, such as commissions, trails, and service fees received
from insurance carriers in connection with Corporate Owned Life Insurance (COLI) or other designated
insurance policy(ies), and (ii) mutual fund-based compensation, such as mutual fund marketing, distribution,
recordkeeping, or related service fees. Only the portion of such compensation designated or applicable for an
offset is applied, and any portion applied is used solely as a reduction of investment advisory fees owed.
CapAcuity’s total compensation for investment advisory services is not increased as a result of applying these
offsets.

Any product-based compensation not applied as an offset will be retained by the Broker-Dealer. Offsets are

                                                                                                      Form ADV Part 2A
                                                                                                         March 10, 2026

limited to reductions of investment advisory fees or related service fees only and do not involve any refund,
reimbursement, or other payment to any client.

For certain projects, in lieu of accepting a fixed fee or asset-based fee as compensation for the performance of
investment advisory services, we will accept insurance-based compensation only, mutual fund-based
compensation only, or product-based compensation only.

Clients are responsible for the payment of all third-party fees (i.e., custodian fees, brokerage fees, mutual fund
fees, transaction fees, etc.). Those fees are separate and distinct from the fees and expenses charged by
CapAcuity. Please see Item 12 of this brochure regarding brokerage practices.

Except in certain client arrangements where an offset applies, fees and expenses charged by third-party
custodians, recordkeepers, trustees, and other service providers remain the responsibility of the client and are
separate from, and in addition to, CapAcuity’s investment advisory fees. Additional details regarding such
compensation arrangements and fee offsets are available upon request.

Note that there are circumstances where CapAcuity clients may have multiple engagements with our affiliates,
and these affiliates may receive compensation for services unrelated to the investment advice provided by
CapAcuity; in those instances, investment advisory fees are not offset. For example, you may engage our
affiliates for non-advisory services such as supply chain management reviews, vendor benchmarking, funding
optimization, and risk management.

Clients always have the option to purchase products recommended by CapAcuity through other brokers or agents
who are not affiliated with us.

Item 7 Types of Clients
CapAcuity provides institutional-only, discretionary, and non-discretionary investment advisory, asset
administration, and consulting services to sponsors of non-qualified executive retirement plans, defined benefit
plans, and defined contribution plans. There is no minimum account size or other predetermined account
requirement.