Capital Planning Advisors LLC

Item 5: Fees & Compensation

    (i) Comprehensive Portfolio Management:

                      Assets Under Management                      Annual Percentage of Assets Charge
                              Any Assets                                      Up to 1.50%

    Our firm’s fees are billed on a pro-rata annualized basis in arrears based on the value of your account
    on the last day of the previous month, accounts may be billed monthly or quarterly depending on
    your individual agreement. We bill on an estimated 360-day year (90 day quarters) with adjustments
    made for deposits and withdrawals. For illiquid securities that are not valued on a daily basis, our
    fees will be based on the most recently available valuation. Unless otherwise agreed to in writing, our
    advisory fees will be assessed on cash and cash equivalents. Fees may be negotiated in certain
    instances.

    Fees will be automatically deducted from your managed account*. As part of this process, you
    understand and acknowledge the following:

              a) Your independent custodian sends statements at least quarterly to you showing the
                 market values for each security included in the Assets and all disbursements in your
                 account including the amount of the advisory fees paid to us;
              b) You provide authorization permitting us and any sub-advisers utilized to be directly paid
                 by these terms;
              c) If we send a copy of our invoice to you, our invoice includes a legend as required by
                 paragraph (a)(2) of Rule 206(4)-2 under the Investment Advisers Act of 1940 that urges

    1 Please note that our method for computing the amount of “client assets we manage” can be different from the method for computing
    “assets under management” required for Item 5.F in Part 1A of Form ADV. We have chosen to follow the method outlined for Item 5.F in
    Part 1A of Form ADV. If we decide to use a different method at a later date to compute “client assets we manage,” we must keep
    documentation describing the method we use and inform you of the change. The amount of assets we manage may be disclosed by rounding
    to the nearest $100,000. Our “as of” date must not be more than three months before the date we last updated our Brochure in response
    to Item 4.E of Form ADV Part 2A.

ADV Part 2A – Firm Brochure                                     Page 7                                          Capital Planning Advisors, LLC

                   the client to compare information provided in their statements with those from the
                   qualified custodian in account opening notices and subsequent statements

    *In rare cases, we will agree to direct bill clients.
    The maximum annual fee charged to clients utilizing Third Party Managers will not exceed the
    maximum fee published above for this service. Our firm will debit fees for this service as laid out in
    the executed advisory agreement between the client and our firm. This fee shall be in addition to any
    fees assessed by the chosen third-party money manager. The third-party money managers we
    recommend will not directly charge you a higher fee than they would have charged without us
    introducing you to them. Third party money managers establish and maintain their own separate
    billing processes over which we have no control. They will directly bill you and describe how this
    works in their separate written disclosure documents.

    (ii) Financial Business and Succession Planning & Consulting:

    We may choose to charge on an hourly basis for financial planning and consulting services. The total
    estimated fee, as well as the ultimate fee that we charge you, is based on the scope and complexity of
    our engagement with you.

    The fee-paying arrangements for financial planning and consulting services will be determined on a
    case-by-case basis and will be detailed in the signed Financial Planning/Consulting Agreement. The
    maximum fee for this service will not exceed $500/ hour and clients will be invoiced each month
    directly for the fees.

    (iii) Retirement Plan Management &Consulting:

    We charge on an hourly, flat fee or a percentage of Plan assets for Retirement Plan Management and
    Consulting services. The total estimated fee, as well as the ultimate fee that we charge you, is based
    on the scope and complexity of our engagement with you. Our fee is $200 per hour for financial
    advisors and $500 per hour for senior financial advisors. Fees based on a percentage of managed Plan
    assets will not exceed 1.50%.

    The fee-paying arrangements for Retirement Plan Management and Consulting service will be
    determined on a case-by-case basis and will be detailed in the signed Retirement Plan Management
    and Consulting Agreement. For Retirement Plan Management and Consulting clients we serve as a
    designated 3(21) fiduciary we charge a minimum fee of $7,500. For Retirement Plan Management
    and Consulting Clients we serve as a designated 3(38) fiduciary we charge a minimum fee of $7,500.
    The minimum fee is negotiable depending on individual client circumstances.

    (iv) Third Party Management Services

    We are compensated by primary advisers for services rendered to their clients. This compensation
    is either equal to a percentage of the overall investment advisory fee charged by the primary adviser,
    or flat percentage amount agreed to in the executed agreement. The advisory fee paid to us shall be
    negotiable in certain circumstances but shall never exceed 1.50% of Assets Under Management. The
    terms and conditions under which the client shall engage us shall generally be set forth in separate
    written agreements between the client and our firm and the client and the primary adviser. These
    services are not available to retail clients.
...

Item 7: Types of Clients & Account Requirements

    We expect to have the following types of clients:
       • Individuals and High Net Worth Individuals;
       • Institutional Clients;
       • Trusts, Estates or Charitable Organizations;
       • Pension and Profit Sharing Plans;
       • Corporations, Limited Liability Companies and/or Other Business Types

    Our requirements for opening accounts or otherwise engaging us:
       • We generally require a minimum household balance of $500,000 for our Comprehensive
           Portfolio Management service.
       • We generally charge a minimum fee of $2,500 for written financial plans.

ADV Part 2A – Firm Brochure                        Page 9                               Capital Planning Advisors, LLC