Certified Advisory Corp

ITEM 5 - FEES AND COMPENSATION

Financial Consulting Services

We charge either a fixed fee or an hourly fee based on the complexity and scope of the services we
are performing, your financial situation, and your objectives. This fee is negotiable between you
and your IAR.

Our firm may require you to pay 50% of the fee in advance and the remaining portion upon the
completion of the services. We will not require prepayment of a fee more than six months in
advance and in excess of $1,200. You may pay the financial consulting fee by check made payable
to Certified Advisor Corp or through a firm approved third party payment processing service.

Investment Advisory and Management Services

Our fee for investment advisory and management services is based on a percentage of your assets
we manage and will not be more than 1.5% annually of your assets under management subject to
a $250 per quarter minimum fee. Fees are prorated and billed quarterly in advance, based on your
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average daily balance for the prior quarter.

All fees are negotiable and subject to review and modification. Factors which affect fees include,
but are not limited to, the type of analysis, the amount of and/or type of assets (i.e., bonds,
certificates of deposit, money market funds, mutual funds, partnerships, REITs, private
placements, stocks, exchange traded funds, etc.), or income involved, simultaneous
preparation of related analysis for the same clients, and common elements present in more than
one plan (i.e., the preparation of multiple analyses for clients with the same employer or
occupation).

If you authorize the qualified third-party custodian to debit our fees from your account(s), they
will pay us directly. If you elect direct billing, invoices are payable upon receipt and can be paid by
check or with a credit card. By signing the Investment Management Agreement, you acknowledge
that if invoices are not paid within 30 days, the fee will be deducted from your account(s) by the
qualified third-party custodian. If the fees remain unpaid at the beginning of the subsequent
quarter, we have the right to terminate our Agreement with you.

Automated Investment Advisory Services

Our annual fee for this platform is an asset-based fee not to exceed 1.50% which is shared between
our firm and Betterment. This fee will be prorated and billed on a quarterly basis in arrears, based
on your average daily balance for the prior quarter.

Betterment’s share of the fee is a wrap fee that includes all the services provided by Betterment
and Betterment Securities through the Betterment for Advisors platform, including advisory
services, custody of assets, execution and clearing of transactions, and account reporting.
Betterment collects wrap fees directly from you pursuant to the terms of the sub-advisory
agreement between Betterment and you. We also pay a fixed monthly fee to Betterment for the
use of the platform.

Betterment will collect both its and our fee from you and remit your portion of our fee directly to
us. Additional information regarding Betterment’s fees and compensation is described in
Betterment’s Form ADV Part 2A.

Pension Consulting Services

Investment management fees for Employer Sponsored Retirement Plans are negotiable and
determined on a case-by- case basis and are fully disclosed under a separate Investment
Management Agreement. The minimum quarterly fee will be $500.00.

The initial billing period will begin on the Effective Date until the end of the quarter. The initial
pro-rata fee will be based on the average daily balance of the account upon the initial receipt of
assets throughout the remainder of the calendar quarter. The period which such payment covers
will run from the initial receipt of assets through the last business day of the initial calendar
quarter. Thereafter, the quarterly fees will be calculated on the average daily balance during the
quarter and become due on the last business day of the quarter.

If billing amounts remain unpaid for sixty (60) days, Employer instructs custodian to deduct such
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amounts from the Plan and Employer affirms that the Plan document specifically allows such
deduction from the Plan. If you authorize the qualified third-party custodian to debit our fees from
your account(s), they will pay us directly.

Under certain circumstances, plans serviced by Certified Benefits Corp (“CBC”), as third-party
Administrator/Record Keeper, receive mutual fund reimbursements. These reimbursements will
be used to reduce plan costs per an executed agreement with the plan sponsor. The total
reimbursement received by (“CBC”) on behalf of the plan is reported to the plan sponsor on a
quarterly basis.

Selection of Other Advisers

We will charge you a fee for the selection of other advisers, or we will share in the advisory fee you
pay directly to TPMM. The advisory fee you pay to the TPMM is established and payable in
accordance with the firm brochure and agreement provided by each TPMM to whom you are
referred.

These fees can be negotiable. It is possible our compensation will differ depending upon the
individual agreement we have each TPMM. A conflict of interest could arise where our firm or IARs
have an incentive to recommend one TPMM over another with whom we have a more favorable
compensation arrangement or other advisory programs offered by TPMMs with whom we have
lower or no compensation arrangements.

Tax Planning and Preparation

Clients who engage an IAR or an unaffiliated accounting firm for tax-related services will enter into
a separate agreement with the accounting firm or CPA, and the fees for such services are separate
from and in addition to the fees charged for investment advisory services. These services are not
included within the scope of the Firm’s investment advisory agreement.

From time to time, an IAR may also refer clients to unaffiliated third-party CPA firms or tax
...

ITEM 7 - TYPES OF CLIENTS

We offer investment advisory services to individuals, pension and profit-sharing plans, trusts,
estates, charitable organizations, corporations, and other business entities.

In general, we require a minimum of $500,000 to open and maintain an investment advisory and
management account. At our discretion, we can waive this minimum account size. For example, we
could waive the minimum if you appear to have significant potential for increasing your assets
under our management. We could also combine account values for you and your minor children,
joint accounts with your spouse, and other types of related accounts to meet the stated minimum.