Client 1st Advisory Group LLC

Item 5 — Fees and Compensation

INVESTMENT MANAGEMENT FEES

Advisor Fees

Our fee is billed quarterly in advance. The quarterly fee is the annual fee percentage adjusted for
the number of days in the calendar quarter and is based on the market value of the account on the
last business day of the preceding calendar quarter. The market values are also separately provided
to you by the custodian. We urge our clients to compare both statements. If errors are discovered
in the firm’s favor, we credit or refund such amount, with no time limit.
The first billing cycle begins on the account inception date and is based on the account value on
the inception date as determined by your broker-dealer or other qualified custodian. We prorate
the fee for new accounts based on the number of days remaining in the calendar quarter. The
quarterly billing value is equal to the closing market value of the account on the last business day
of the quarter.
Additions of funds or investments exceeding $50,000 deposited to your accounts during a
quarter will be subject to a pro-rated annual management fee. Liquidations and distributions
occurring during the quarter will not receive pro-rated refunds of fees.

Our advisory fee ranges up to 1.50% and is based on the aggregate value of related accounts, the
complexity of the account and the investment strategies employed. We will specify the amount
and the manner in which we charge fees in our written agreement with you.

Upon your authorization, the custodian of your assets will deduct our advisory fee from your
account.
Other Fees and Expenses
In certain circumstances where our clients will benefit from broader diversification or lower
overall expenses we will purchase investments and you will incur nominal transaction fees with
executing broker/dealers. These transaction fees and the fees charged by the custodian for
maintaining your assets are separate and in addition to the advisory fee.
We charge an additional management fee ranging from .50% to 1.50% for direct management of
held away assets such as 401(k) plans.

Moreover, if our Portfolio Team is investing your assets in funds, you will also incur expenses at
the fund level. “Investment company shares” or “funds” of which the most common types are
mutual funds, index funds, exchange traded funds (“ETFs”) and unit investment trusts (“UITs”)
charge their shareholders various advisory fees and expenses associated with the establishment
and operation of the funds. These fees and expenses generally include a management fee,
shareholder servicing, portfolio transaction costs, other fund expenses, and sometimes a
distribution fee. These separate fees are disclosed in each fund’s current prospectus, which is
available from the sponsor and, upon request, from us.

FINANCIAL PLANNING AND CONSULTING FEES

The Client 1st Financial Planning and Consulting Program provides clients with the option of
paying an annual fee for ongoing services, a flat fee, or an hourly rate not to exceed $350 per hour.
The fee amount a client will pay is negotiable between the Client and his or her advisor and may
either be paid at the time of service, in advance of service, or in arrears as specified in the
Agreement with us. Annual fees may be paid in monthly, quarterly, semiannual, or annual
installments as agreed to between the client and the advisor.

In some circumstances, implementing the recommendations in financial plans may involve
investment or insurance products that result in a commission or other fee being paid to a registered
representative of a broker / dealer. Client 1st IARs are not registered representatives of a
broker/dealer and do not receive commissions or 12(b)-1 fees. However, some of our advisors
are registered insurance agents and may receive commissions for fixed insurance products. In
instances where a client pays a fee for financial planning advice, the client is notified in advance
of any such transactions resulting in a commission being paid to an associated person of Client 1st.

TERMINATION OF AGREEMENTS

You may terminate any Investment Advisory Agreement or Financial Planning Agreement by
notifying Client 1st in writing.
For Investment Management Agreements you may terminate the Agreement for any reason within
five (5) days of the initial contract date and receive a total refund of your fees. After the initial five
days the Agreement may be terminated by either party upon written notice to the other party and

will become effective on the date received by the other party (“termination date”). In the event
an account is terminated in the middle of a quarter, fee’s will be refunded on a prorated basis.

For Financial Plan Consulting Agreements and Retirement Plan Consulting Agreements, you may
terminate the agreement at any time and a refund of unearned fees will be provided to you. The
unearned fee will be calculated by Client 1st and your advisor and is based on the amount of time
the advisor has spent working for you before you terminated the agreement. A full refund will be
made if you terminate your agreement within 5 business days of signing the agreement.

Client 1st may also terminate the above-referenced agreements by written notification if pertinent
information to the planning process has not been provided. In this instance, any unused portion of
advanced fees will be refunded within 15 days.

Item 7 — Types of Clients

Our investment management and financial planning services are available to individuals, revocable
grantor trusts, irrevocable trusts, pension and profit sharing plans, estates, charitable organizations
and small businesses.
For investment management services our Firm’s minimum account size is $1,000,000 of assets
under management. We may require you to add to the amount in order to maintain the minimum
or request that the account be terminated. These conditions are negotiable in light of your specific
circumstances and relationships with our firm, our principals and representatives. Client 1st
reserves the right to waive the account minimum. There is no minimum asset size for our fee-based
financial planning services.