Capital Squared Financial LLC

Item 5: Fees and Compensation
Please note, unless a Client has received this brochure at least 48 hours prior to signing an Advisory
Agreement, the Advisory Agreement may be terminated by the Client within five (5) business days of
signing the Advisory Agreement without penalty.

How we are paid depends on the type of advisory services we perform. Below is a brief description of
our fees, however, you should review your executed Advisory Agreement for more detailed
information regarding the exact fees you will be paying. No increase to the agreed-upon advisory fees
outlined in the Advisory Agreement shall occur without prior Client consent.

Clients engaging the firm for services prior to February 1, 2026 or with individually negotiated fees
schedules may be billed under a different fee schedule.

Wealth Management Services

The fee is based on a percentage of assets under management and is negotiable. The annualized fees
for investment management services are based on the following fee schedule:

                     Assets Under Management                   Annual Advisory Fee
                            Under $2M                                  ***
                            $2M to $5M                       0.75% (flat, no brackets)
                            $5M to $10M                      0.65% (flat, no brackets)
                            $10M and above                   0.55% (flat, no brackets)

*** For prospective clients with under $2M in assets, we evaluate each situation individually. Please
contact us for details.

The annual advisory fee is paid quarterly in advance. Each quarter's fee is calculated based on the
account value as of the last business day of the previous quarter. The advisory fee is a flat percentage,
rather than a blended tier schedule. For example, for assets under management of $3,500,000, a Client
would pay 0.75% per year.

Fee Basis and Review

Our advisory fees are calculated and reviewed annually, typically in the first quarter of each year, based
on the market value of your account(s) as of December 31st of the preceding year. This valuation is
determined by the custodial institution holding your assets.

Household Aggregation

For fee calculation purposes, accounts of members of the same household may be aggregated to
determine the appropriate fee tier.

Account Balance Changes and Fee Adjustments

Increases in Account Value

If your account balance increases due to market appreciation or additional contributions during the
annual review period, your fee may be adjusted downward to reflect the appropriate tier based on
your new balance. This adjustment will become effective at the next quarterly billing period.

Decreases Due to Market Performance

If your account balance decreases due to market declines during the annual review period, your fee
percentage will remain unchanged (i.e., we will not increase your fee tier). Your current fee rate will
continue to apply.

Significant Decreases Due to Client Withdrawals

If your account balance decreases significantly due to substantial client-initiated withdrawals (e.g., for
a home purchase, major expenses, or other significant life events), we may adjust your fee upward to
the appropriate tier for your new account balance.

Any such adjustment will be made during our annual review and communicated to you with at least 60
days’ advance notice. We will discuss the reason for any fee adjustment with you before it takes effect.

Cash Flow Transactions and Billing

Routine and Small Contributions

We do not adjust fees or bill on a pro-rata basis for routine or small contributions to your account.
These include regular deposits, reinvested dividends, and similar routine transactions.

Significant Account Consolidations

When you consolidate additional accounts with us (such as transfers from a previous advisor, 401(k) or
IRA rollovers, real estate sale proceeds, matured certificates of deposit (CDs), matured bonds,
insurance policy proceeds, business sale proceeds, inheritance distributions, or other substantial one-
time deposits), we will calculate advisory fees on a pro-rata basis based on the timing of the
consolidation during the billing period. You will receive documentation of this calculation with your
billing statement.

Definition: "Significant consolidations" are generally considered deposits exceeding $100,000 from a
single source or transaction, excluding routine contributions and reinvested dividends.

Partial Billing Periods

Our advisory fee is prorated for any partial billing periods occurring during your engagement, including
the initial billing period when you become a client and the final billing period if you terminate our
services.

Custodial Valuation

In all cases, CSF relies on the valuation of assets as provided by your custodial institution in
determining assets under management for fee calculation purposes.

Fee Billing and Payment

Advisory fees are typically billed quarterly in advance based on the account value as of the last business
day of the previous quarter. Fees are deducted directly from your account(s) with written
authorization.

Quarterly Fee Calculation

Each quarter, your fee is calculated by applying your current fee percentage (determined by your
annual tier review) to your account balance as of the end of the previous quarter.

Example: If your fee percentage is 0.75% and your account value is $3,000,000 as of March 31, your Q2
fee (April-June) will be $5,625 (0.75% / 4 x $3,000,000), billed within the first five business days of April.

Fee Payment Method – Wealth Management Services

With your written authorization, wealth management advisory fees are automatically deducted from
your custodial account(s). For wealth management services, payment is only accepted via direct
deduction from client accounts. We do not accept payment by check, ACH, wire transfer or credit card
for ongoing investment management services.
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Item 7: Types of Clients
We provide financial planning and investment management services to individuals, high net-worth
individuals, pension and profit-sharing plans, charitable organizations, and corporations or other
businesses.