Coker & Palmer Inc

Item 5        Fees and Compensation

                           INVESTMENT SUPERVISORY SERVICES ("ISS")
                           INDIVIDUAL PORTFOLIO MANAGEMENT FEES

Our annual fees for Investment Supervisory Services are based upon a percentage of assets under
management and generally range from 0.50% to 2.50%.

A minimum of $100,000 of assets under management is required for this service. This account size may
be negotiable under certain circumstances. Coker & Palmer, Inc. may group certain related client
accounts for the purposes of achieving the minimum account size and determining the annualized fee.

Limited Negotiability of Advisory Fees: Although Coker & Palmer, Inc. has established the
aforementioned fee schedule(s), we retain the discretion to negotiate alternative fees on a client-by-
client basis. Client facts, circumstances and needs are considered in determining the fee schedule. These
include the complexity of the client, assets to be placed under management, anticipated future
additional assets; related accounts; portfolio style, account composition, reports, among other factors.
The specific annual fee schedule is identified in the contract between the adviser and each client.

We may group certain related client accounts for the purposes of achieving the minimum account size
requirements and determining the annualized fee.

Discounts, not generally available to our advisory clients, may be offered to family members and friends
of associated persons of our firm.

                              PORTFOLIO MANAGEMENT SERVICES FEES

Our annual fees for Portfolio Management Services are based upon a percentage of assets under
management and generally range from 0.50% to 2.50%.

A minimum of $100,000 of assets under management is required for this service. This account size may
be negotiable under certain circumstances. Coker & Palmer, Inc. may group certain related client
accounts for the purposes of achieving the minimum account size and determining the annualized fee.

Limited Negotiability of Advisory Fees: Although Coker & Palmer, Inc. has established the
aforementioned fee schedule(s), we retain the discretion to negotiate alternative fees on a client-by-
client basis. Client facts, circumstances and needs are considered in determining the fee schedule. These
include the complexity of the client, assets to be placed under management, anticipated future
additional assets; related accounts; portfolio style, account composition, reports, among other factors.
The specific annual fee schedule is identified in the contract between the adviser and each client.

We may group certain related client accounts for the purposes of achieving the minimum account size
requirements and determining the annualized fee.

Discounts, not generally available to our advisory clients, may be offered to family members and friends
of associated persons of our firm.

                                        FINANCIAL PLANNING FEES

Coker & Palmer, Inc.'s Financial Planning fee is determined based on the nature of the services being
provided and the complexity of each client's circumstances. All fees are agreed upon prior to entering
into a contract with any client.

Our Financial Planning fees are calculated and charged on a fixed fee basis, typically ranging from $500
to $10,000, depending on the specific arrangement reached with the client.

We may request a retainer upon completion of our initial fact-finding session with the client; however,
advance payment will never exceed $500 for work that will not be completed within six months. The
balance is due upon completion of the plan.

The client is billed quarterly in advance based on our total estimated Financial Planning fees.

Other Revenue
Management personnel and other related persons of our firm are licensed as registered representatives
of a broker-dealer and, acting in that capacity, they can implement transactions for our advisory clients.
In so doing, these individuals will earn separate compensation in the form of commissions and/or 12b-1
fees (trail fees earned from the sale of mutual funds and/or ETFs). These commission fees represent
more than half of our firm's annual revenue.

While these individuals endeavor at all times to put the interest of the clients first as part of Coker &
Palmer, Inc.'s fiduciary duty, clients should be aware that the receipt of additional compensation itself
creates a conflict of interest, and may affect the judgment of these individuals when making
recommendations. Clients, however, are not under any obligation to engage these individuals when
considering implementation of advisory recommendations.

Recognizing that these types of compensation can create a conflict of interest, it is our firm's policy to
offset our asset-based advisory fees for the amount of commission fees we receive. However,
commissions will not be credited towards future advisory fees.

                                         GENERAL INFORMATION

Termination of the Advisory Relationship: A client agreement may be canceled at any time, by either
party, for any reason upon receipt of 30 days written notice. As disclosed above, certain fees are paid in
advance of services provided. Upon termination of any account, any prepaid, unearned fees will be
promptly refunded. In calculating a client's reimbursement of fees, we will pro rate the reimbursement
according to the number of days remaining in the billing period.

Mutual Fund Fees: All fees paid to Coker & Palmer, Inc. for investment advisory services are separate
and distinct from the fees and expenses charged by mutual funds and/or ETFs to their shareholders.
These fees and expenses are described in each fund's prospectus. These fees will generally include a
management fee, other fund expenses, and a possible distribution fee. If the fund also imposes sales
charges, a client may pay an initial or deferred sales charge. A client could invest in a mutual fund
...

Item 7        Types of Clients

Coker & Palmer, Inc. provides advisory services to the following types of clients:

       Individuals (other than high net worth individuals)
       High net worth individuals
       Pension and profit sharing plans(other than plan participants)
       Other pooled investment vehicles(e.g., hedge funds)
       Charitable organizations
       Corporations or other businesses not listed above

As previously disclosed in Item 5, our firm has established certain initial minimum account
requirements, based on the nature of the service(s) being provided. For a more detailed understanding
of those requirements, please review the disclosures provided in each applicable service.