Capital Insights Group of WNY LLC

Item 5: Fees and Compensation

Financial planning and investment management fees will be clearly set forth, in writing, prior to
initiating any such services, and signed by both parties. We reserve the right to negotiate our
fees, at our sole-discretion, therefore actual fees may differ from those described in this
Brochure, depending on the circumstances.

Financial Planning Fees

We offer financial planning services on an hourly or fixed fee basis, as described in further
detail in “Item 4: Advisory Business” beginning on page 3. The hourly fee for Capital
Insights Group of WNY, LLC. is typically $250 per hour, although it can vary based on the
scope and nature of the planning required, and on the complexity involved. Our fixed fee
typically ranges from $1,500 to $3,000 depending on the scope of the project. If information is
uncovered during the course of planning which reveals a significantly more complex situation
(as determined by our professional judgement), or otherwise alters the original scope of the
engagement, a revised fee agreement will need to be executed. The client will not be obligated
to pay any additional fees, nor will Capital Insights Group of WNY, LLC. be obligated to
provide any additional services, unless and until the change of scope is outlined in writing, and
signed by both parties.

Generally, we require a retainer at the time of signing our Financial Planning Agreement, but
we do not require or solicit more than $1,200 in fees, per client, for services to be completed six
months or more in advance. After the agreed upon work is completed, clients may elect to
request further services, as needed, payable at an agreed upon rate, and as outlined in a
Financial Planning Agreement. If the financial planning engagement is terminated in writing,
by either party, prior to completion, a prorated refund of any unearned fees will be calculated
and issued within 30 days after receipt of proper notice, as described in the Financial Planning
Agreement.

Investment Management Fees

Although our fees for investment management services may be negotiated under certain
circumstances, our standard fee schedule is as follows:

               Market Value of Investment Portfolio                  Annual Fee
                First $1 million ($0 to $1,000,000)                   1.0%
                Next $2 million ($1,000,000.01 to $3,000,000)         0.5%
                Next $2 million ($3,000,000.01 to $5,000,000)         0.4%
                Above $5 million ($5,000,000.01 and above)            0.3%

For our client accounts utilizing our investment management services, we charge our
investment management fee, in arears, based on a percentage of the average daily account
value of the preceding month. This fee schedule is applied on the household level, so it
encompasses all investment management services accounts managed for the same client
household (but does not include cash management accounts for that household).

Cash Management Fees

For our client accounts utilizing our cash management services, we will purchase a portfolio of
“cash equivalents” which include CDs and/or U.S. Treasuries based on prevailing interest rates
and the client’s needs. As securities make interest payments and/or mature, CIG will reinvest
the proceeds into new CDs and/or U.S. Treasuries, unless otherwise noted. Clients benefit from
the ability to access low risk securities-, often yielding interest rates that are higher than offered
by local banks-, and enjoy streamlined year-end tax reporting.

We charge our cash management fee, in arears, based on a percentage of the average daily
account value of the preceding month. This fee is 0.10% annually.

Capital Insights Group of WNY, LLC. has a fiduciary duty to provide investment management
and cash management services which are consistent with the client’s best interest – including
making portfolio adjustments deemed necessary or beneficial. However, there may be
prolonged periods when CIG determines that changes to the investment portfolio are neither
necessary, nor prudent, in which case, changes will not be made. Please note: Investment
management clients remain subject to the fees described in Item 5 below, even during times of
portfolio inactivity.

Capital Insights Group of WNY, LLC. treats cash, and cash equivalents (money market funds,
etc.) as an asset class and, as such, is included in the assets under management for purposes of
calculating CIG’s investment management fees described in Item 5 below, unless otherwise
determined in-advance. Typically, these positions are a modest component of the overall
portfolio; however, certain perceived or anticipated market conditions/events may influence
CIG to make a strategic decision to substantially increase the holdings of cash, and cash
equivalents, inside the investment portfolio (for defensive purposes). Please note: During such
scenarios, depending on current yields (at that point in time), CIG’s investment management
fees described in Item 5 below could exceed the interest rate paid on the client’s cash, and cash
equivalent, holdings. Furthermore, the portfolio could miss out on an opportunity for a period
of higher growth during a subsequent market advance (ie. before the portfolio were to transition
back into risk assets). It is for these reasons that such maneuvering would likely be a rare
occurrence and there is no guarantee that such conditions/events will occur.

We rely upon data feeds from the custodian of the client’s account to calculate the total value of
the average daily balance of the assets held in the account during the preceding period. We
download this value directly from the custodian and the reported value is used as the basis for
the calculation of the investment management fee. Capital Insights Group of WNY, LLC. does
not independently value client assets. Any assets that do not have a readily ascertainable market
...

Item 7: Types of Clients

We offer financial planning and investment management services to individuals, families,
small businesses, trusts, estates, and charitable organizations.

We do not impose strict minimum account size requirement for our investment management
services; however, we typically work with clients who have $250,000 or more in investable
assets.