CGI Plan Advisors Inc

ITEM:5. FEES AND COMPENSATION

   A. Advisory Fees

        Prior to engaging CGI Plan Advisors to provide advisory services, the client will be required
to enter into a written agreement with the Firm setting forth the terms and conditions and the fees
under which it will render its services. Fees may be subject to negotiation under certain
circumstances as agreed on by the Firm and the client. CGI Plan Advisors generally recommends a
fixed fee calculation rather than the ongoing percent of assets fee that many advisors recommend,

03/02/2021 SL1 1663634v5 110718.00002 Updated 03/12/2026

CGI Plan Advisors, Inc.                                                                      March, 2026
Form ADV Part 2A

which can result in unwanted annual fee increases that may go unnoticed. The following description
of fees outlines the typical fee structure under which CGI Plan Advisors renders its services. The
actual schedule of fees, as it applies to a particular client, will be clearly outlined in the Client
Agreement, or in an Addendum or Supplement to the Agreement.

    1. Initial One Time Fees

         CGI Plan Advisors generally charges an initial fee for the Governance Package referenced
earlier that identifies the type of investments to be offered and the criteria that will be used to select
and monitor these investment options.

    2. Ongoing fees

        (a) Investment Policy Monitoring: Clients pay a fixed fee to monitor each investment
offered. Separate fees exist depending upon type of investment, which may include actively
managed funds, passively managed funds, Age-Based Target Maturity Funds, Risk-Based Model
Portfolios, etc.

        (b) Plan Service Fees: Clients pay a fixed fee for oversight of industry legislation and
compliance modifications that may be needed to monitor investments for fund mergers, name
changes, and the introduction of new, cheaper share classes. Clients pay a separate fixed fee for
404(c) disclosure statements designed to increase fiduciary liability protection. Clients also have the
option to pay a fixed fee for the preparation of Investment Committee Meeting minutes.

      (c) Enrollment Meetings: A fixed fee will be charged for each enrollment meeting
conducted by CGI Plan Advisors.

       (d) Participant Service Fees: A fixed fee may be charged based upon several service options
making CGI Plan Advisors available to plan participants for various levels of service questions and
guidance.

       (e) Client Requested Revisions: Client initiated change considerations, such as the addition
of a new asset class to the menu of investments offered, will be charged fixed fees for the research
and/or documentation needed for each change made or considered.

    3. Fees for Other Consulting Services or Plan Specific Fees

        In some instances, a plan may request or need unique service(s) not listed in the normal fee
agreement or listed as “Voluntary Services”. In such a case, the Firm will specify in a supplement to
the advisory agreement with the plan the exact fees that may apply or bill the Voluntary Services in
arrears. Some of these fees may be based on a per participant basis, a per investment option basis,
an hourly consulting fee, or other specific fees for specific reports or services requested.

Minimum Fee — CGI Plan Advisors has no minimum fee and welcomes start up plans and/or small
takeover plans where the Firm will establish a fee schedule that is affordable and below the average
cost provided by “401(k) Averages Book” published by Pension Data Source, Inc. and based upon
the size of the plan in terms of participants and assets.

03/02/2021 SL1 1663634v5 110718.00002 Updated 03/12/2026

CGI Plan Advisors, Inc.                                                                  March, 2026
Form ADV Part 2A

   B. Billing Method

        Fees can be paid in a variety of ways and frequently combine several methods in one plan.

    1. Direct Billed to Plan Sponsor

       In this case, some or all of the Firm’s fees can be submitted to the plan sponsor for payment
versus charged at the account level.

    2. Billed to Participant Accounts

        (a) Percent of Assets: Accounts may be charged a percent of assets based upon the total
fixed fee as a percent of the total plan assets. This method is discouraged when plan participants
have a wide range of account values to avoid those with large balances, usually owners or long-time
employees, from paying a disproportionate share of the total fee.

        (b) Fixed Fee Per Capita: Participants may each pay a fixed fee, usually ranging from $80 to
$180 per year, toward the total fee charged to the plan. If not enough, the balance can then be paid
directly by the Plan Sponsor as a tax-deductible business expense.

        (c) Addendum: Fees are itemized and disclosed as an addendum to the service agreement.

   C. Other Fees and Expenses

        Clients should be aware additional fees are imposed by other service providers and should
thus determine their level of responsibility in allocating these costs as well. CGI Plan Advisors can
usually help determine these expenses. In addition, mutual funds, ETFs, CITs and Separate
Accounts typically charge fees to their shareholders, which are described in their respective
prospectus documents, and usually include a management fee, administrative and operations fees,
and certain distribution fees such as 12b(1) and Sub Transfer Agent fees. These fees generally
comprise a fund’s “expense ratio” which is deducted at the fund level and has a direct bearing on the
fund’s performance (and the client’s net investment return). In some cases, through a process called
revenue sharing, mutual funds may distribute some of the fees they collect in their expense ratio to
service providers as an inducement to use their funds. CGI Plan Advisors accepts no revenue
sharing and when revenue sharing is available, endeavors to have it returned to the participant’s
...

ITEM:7. TYPES OF CLIENTS

       CGI Plan Advisors provides advisory services primarily to 401(k), 403(b), and other profit
sharing and pension plans. There is no minimum account size and start-up plans are welcome.