Comprehensive Capital Management Inc

Item 5: Fees and Compensation

                                      INVESTMENT SUPERVISORY
                                  SERVICES INDIVIDUAL PORTFOLIO
                                        MANAGEMENT FEES

Our annual fees for Investment Supervisory Services are based upon a percentage of assets under
management and generally range from .25% to 2.95%. Each of our IARs is generally free to
establish their own fee rates within these parameters and is free to negotiate with clients. For more
information on fees see disclosures below under the General Information heading.

                             INVESTMENT SUPERVISORY SERVICES
                             MODEL PORTFOLIO MANAGEMENT FEES

Our annual fees for Model Portfolio Management Services are based upon a percentage of assets under
management and generally range from .25% to 2.95%. Each of our IARs is generally free to establish
their own fee rates within these parameters and is free to negotiate with clients. For more information on
fees see disclosures below under the General Information heading.

                            PORTFOLIO MANAGEMENT SERVICES FEES
Our annual fees for Portfolio Management Services are based upon a percentage of assets under
management and generally range from .25% to 2.95%. Each of our IARs is generally free to
establish their own fee rates within these parameters and is free to negotiate with clients. For more
information on fees see disclosures below under the General Information heading.

Portfolio Management Services may also be charged as a fixed fee, negotiated on a case-by-case
basis and as determined by your IAR. Overall factors to be considered will include the IAR’s
profitability, the type and amount of assets to be managed and the complexity of the client’s
circumstances. Comprehensive Capital Management, Inc.'s fixed fees will not exceed the maximum
allowable percentage rate referenced above.

                             MODEL PORTFOLIO MANAGEMENT FEES
Our annual fees for Model Portfolio Management Services are based upon a percentage of assets
under management and generally range from .25% to 2.95%. Each of our IARs is generally free
to establish their own fee rates within these parameters and is free to negotiate with clients. For
more information on fees see disclosures below under the General Information heading.

Model Portfolio Management Services may also be charged as a fixed fee, negotiated on a case- by-
case basis and as determined by your IAR. Overall factors to be considered will include the IAR’s
profitability, the type and amount of assets to be managed and the complexity of the client’s
circumstances. Comprehensive Capital Management, Inc.'s fixed fees will not exceed the maximum
allowable percentage rate referenced above.

                                 PENSION CONSULTING FEES

We typically charge an annual fee for Pension Consulting Services which ranges from .25% to
2.95% of plan assets depending on the services requested and the size of the plan. Each of our
IARs is generally free to establish their own fee rates within these parameters and is free to
negotiate with clients. For more information on fees see disclosures below under the General
Information heading.

Comprehensive Capital Management, Inc. offers several other fee options. Comprehensive Capital
Management, Inc. may also agree to be compensated based by an hourly fee or fixed fee.
Alternatively, these different types of fees may also be combined as appropriate for the different
types of services requested by the client.

Annual asset-based fees are typically determined by reference to the value of the plan at the end of the
previous period. Fees are generally not adjusted based on additions and withdrawals during the calendar
quarter.

Comprehensive Capital Management, Inc.'s hourly charges may range from $50 to $800 per hour and
are established by the IAR. A fixed fee may be quoted based on an estimate of hours for the services
requested. Comprehensive Capital Management, Inc. may request a retainer for hourly and fixed fee
arrangements. The amount of a requested retainer will never exceed the fee for services to be provided
within the first six months of an engagement.

Pension Consulting Services may be charged as a fixed fee, negotiated on a case-by-case basis and
as determined by your IAR. Overall factors to be considered will include the services requested and the
size of the plan.

Plan sponsors are typically invoiced in advance at the beginning of each calendar quarter or if a fixed
fee, pursuant to the schedule in the fixed fee agreement. The client’s agreement will also outline the

manner of payment.

          SELECTION and MONITORING of THIRD-PARTY MONEY MANAGERS FEES

Our fee is based on a percentage of the client's managed assets (and we may receive up to 50% of the fee
charged by the independent investment adviser, depending on the size of the account), which is included
in the independent investment adviser's annual management fee. When we select another adviser to
manage your assets, for administrative convenience, we are paid by the independent adviser selected by
the client for portfolio management services. Clients are provided with a separate disclosure document
describing the fee paid to us by such independent registered investment advisers and the client’s agreement
will describe the fee paid to the other investment adviser.

                                 FINANCIAL PLANNING and Consulting FEES

Comprehensive Capital Management, Inc.'s Financial Planning fee will be determined based on the
nature of the services being provided and the complexity of each client’s circumstances and will be
determined by the client’s IAR. All fees are agreed upon prior to entering into a contract with any
client.

Our Financial Planning fees may be calculated and charged on an hourly basis, ranging from $50 to
...

Item 7: Types of Clients
Comprehensive Capital Management, 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)
    •     Corporations or other businesses not listed above