Certified Tax Service Inc

Item 5. Fees and Compensation
         CTS offers its services on a fee basis, which may include hourly and/or fixed fees, as well as fees based
         upon assets under management.

         Financial Planning and Consulting Fees

         CTS may charge a fixed fee and/or hourly fee for financial planning and consulting services. These fees
         are negotiable, but generally range from $500 to $7,500 on a fixed fee basis and/or from $125 to $500 on
         an hourly rate basis, depending upon the level and scope of the services and the professional rendering
         the financial planning and/or the consulting services.

         Prior to engaging CTS to provide financial planning and/or consulting services, the client is required to
         enter into a written agreement with CTS setting forth the terms and conditions of the engagement.
         Generally, CTS requires one-half of the financial planning and/or consulting fee (estimated hourly or
         fixed) payable upon entering the written agreement. The balance is generally due upon delivery of the
         financial plan or completion of the agreed upon services.

         Investment Management Fee

         CTS provides investment management services for an annual fee based upon a percentage of the market
         value of the assets being managed by CTS.           CTS’s annual fee is exclusive of, and in addition to
         brokerage commissions, transaction fees, and other related costs and expenses which are incurred by
         the client. CTS does not, however, receive any portion of these commissions, fees, and costs. CTS’s
         annual fee is prorated and charged quarterly, in arrears. The valuation is typically based on the average
         market value of the assets. The valuation frequency used and process for billing purposes depends on
         where the assets are custodied. The assets held at the Firm’s primary Financial Institution are typically
         valued on an average daily basis. The valuation of assets held away from the primary Financial Institution
         will depend on the valuations provided by that other Financial Institution that has custody of the assets.
         This can result in the assets being valued in a number of different ways including the average daily
         balance, the average of the month end during the quarter, the last day of the period and/or other
         methods. CTS will only use a valuation method that it believes is in the client’s best interest. The Firm
         will use the valuations provided by the Financial Institutions of the assets (or in the event such valuation is
         not available, a third-party service provider).

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         CTS Financial Planning, Inc. Disclosure Brochure

         The annual fee varies depending upon the market value of the assets under management and the type of
         investment management services to be rendered, as follows:

                                PORTFOLIO VALUE                                  BASE FEE

                                Up to $250,000                                        2.00%
                                $250,001 - $500,000                                   1.75%
                                $500,001 - $750,000                                   1.50%
                                $750,001 - $1,000,000                                 1.25%
                                Above $1,000,000                                      1.00%

         CTS, in its sole discretion, may negotiate to charge a lesser management fee based upon certain criteria
         (i.e., anticipated future earning capacity, anticipated future additional assets, dollar amount of assets to
         be managed, related accounts, account composition, pre-existing client, account retention, pro bono
         activities, etc.).

         Fees Charged by Financial Institutions

         As further discussed in response to Item 12 (below), CTS generally recommends that clients utilize the
         brokerage and clearing services of Charles Schwab & Co, Inc. (“Schwab”) for investment management
         accounts. CTS participates in the institutional customer program offered by Schwab. Schwab offers to
         independent investment advisors services which include custody of securities, trade execution, clearance
         and settlement of transactions. CTS receives some benefits from Schwab through its participation in the
         program. CTS also recommends that clients utilize Nationwide Securities, LLC (“Nationwide Securities”)
         as custodian for certain retirement accounts and variable annuity accounts.

         CTS may only implement its investment management recommendations after the client has arranged for
         and furnished CTS with all information and authorization regarding accounts with appropriate financial
         institutions. Financial institutions include, but are not limited to, Schwab, Nationwide Securities, any other
         broker-dealer recommended by CTS, broker-dealer directed by the client, trust companies, banks etc.
         (collectively referred to herein as the “Financial Institutions”).

         Clients may incur certain charges imposed by the Financial Institutions and other third parties such as
         fees charged by Independent Managers (as defined below), custodial fees, charges imposed directly by a
         mutual fund or ETF in the account, which are disclosed in the fund’s prospectus (e.g., fund management
         fees and other fund expenses), deferred sales charges, odd-lot differentials, transfer taxes, wire transfer
         and electronic fund fees, and other fees and taxes on brokerage accounts and securities transactions.
...

Item 7. Types of Clients

         CTS primarily provides its services to individuals; however, CTS may also provide its services to pension
         and profit sharing plans, trusts, estates, corporations and business entities.

         Minimum Account Size

         As a condition for starting and maintaining a relationship, CTS generally imposes a minimum portfolio
         size of $50,000 for mutual fund portfolios and $150,000 for individual equity portfolios. CTS, in its sole
         discretion, may accept clients with smaller portfolios based upon certain criteria including anticipated

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          CTS Financial Planning, Inc. Disclosure Brochure

          future earning capacity, anticipated future additional assets, dollar amount of assets to be managed,
          related accounts, account composition, pre-existing client, account retention, and pro bono activities.
          CTS only accepts clients with less than the minimum portfolio size if, in the sole opinion of CTS, the
          smaller portfolio size will not cause a substantial increase of investment risk beyond the client’s identified
          risk tolerance. CTS may aggregate the portfolios of family members to meet the minimum portfolio size.

          Additionally, certain Independent Managers may impose more restrictive account requirements and
          varying billing practices than CTS.       In such instances, CTS may alter its corresponding account
          requirements and/or billing practices to accommodate those of the Independent Managers.