Comprehensive Financial Planning Corporation

Fees and Compensation

Our typical client engagement agreement provides Comprehensive Financial Investment
Advisory services which consist of Financial Planning, Tax Planning, Consulting Services and
Portfolio Management. All fees for incorporated services are based on a percentage of assets
under management.
For those clients that wish to receive Financial Planning, Tax Planning and Consulting Services
on a stand-alone basis without entering into an investment advisory agreement, an hourly charge
for these specific services cited above range from $150 to $350 an hour depending on the
complexity of the services. The rate will be agreed upon by all parties involved prior to services
rendered. All fees are negotiable and payable in arrears. Payment is due within 30 days of
receipt of the invoice.

Investment Advisory Fees for services provided by our firm remain negotiable depending on
the complexity of the services provided. The fees are agreed upon in advance with the client
and will be stated specifically in a written agreement between HSG and the client. Advisory
Fees will be billed monthly, in arrears of the services provided, based upon the account value
on the last business day of the preceding period being billed. For accounts opened or closed
during a calendar month, the fee due and payable will be pro-rated for the period. Advisory

fees will be charged to and collected directly from the client's account and paid to Highstone
Group. Client will be provided with an account statement from their custodian reflecting the
deduction of the advisory fee. If the account does not contain a sufficient cash or cash
equivalent balance to pay advisory fees, HSG has limited authority to redeem securities in
sufficient amounts to pay advisory fees. Clients may reimburse the account for advisory fees
paid, except IRA or other tax qualified accounts.

Clients may make additions to the account or withdrawals from the account provided the
account continues to meet minimum account size requirements. HSG’s recommended
minimum investment amount for establishing a fee-based account is $50,000. Exception may
be granted to the minimum at HSG’s discretion. No fee adjustments will be made for partial
withdrawals from or additional deposits to the account or for account appreciation or
depreciation.

The client shall be responsible for paying the following expenses: (i) all expenses of the
transfer, receipt, safekeeping, servicing, and accounting for the client's cash, securities, and
other property, including all charges of depositories, custodians, trustees, and other agents, if
any, (ii) all broker's commissions and other charges incident to the purchase, sale, or lending
of the client's securities; (iii) all tax or governmental fees payable by or with respect of the
client to federal, state or other governmental agencies, domestic or foreign, including stamp or
other transfer taxes.

Fees paid to HSG for Portfolio Management Services are separate and distinct from the fees
and expenses charged by mutual funds 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 fund distribution fee. If the fund imposes sales charges, a client
may pay an initial or deferred sales charge. Advisor representatives will be advised to
recommend mutual funds that are load-waived or no-load to the maximum extent feasible for
Portfolio Management Accounts, Silver Oak Securities, Inc., our broker-dealer, may receive
payments from certain mutual funds distributed pursuant to a Rule 12(b)1 distribution plan or
other such plan as compensation for administrative services, representing a separate financial
interest to Advisor (Except Rule 12(b)1 fees paid to Advisor.) Additional information
regarding brokerage practices is found on page 12 under Brokerage Practices.

Subject to charges for work completed, the client or HSG may terminate the engagement by
written notice to the other party at any time. The client will receive a refund of any fees paid if
the agreement is terminated within five (5) business days of signing the engagement agreement.
After the first five (5) business days, the client would receive a pro-rated refund for investment
advice for the contract period. Fees are generally not negotiated once agreed to and upon

signing the engagement agreement, nor are refunds generally available once services are provided.
Reasonable expenses are billed at an approximate of the actual cost. The client agrees to
compensate HSG for any collection costs, expenses, and reasonable attorney's fees required to
enforce any agreement.

 With respect to all services, our basic tiered fee schedule for new and prospective clients is:

1.50%   Percent annually of the portfolio value between       $0                   to       $1,000,000.00
1.25%   Percent annually of the portfolio value between       $1,000,000.01        to       $2,500,000.00
1.00%   Percent annually of the portfolio value between       $2,500,000.01        to       $5,000,000.00
0.75%   Percent annually of the portfolio value               $5,000,000.01                 And above

        *For example; a $3,000,000.00 portfolio end of month value would have a fee calculated as:
                            $1,000,000.00         1.50%   $1,250.00
                            $1,500,000.00         1.25%   $1,562.50
                             $500,000.00          1.00%    $416.67
                            $3,000,000.00                 $3,229.17   Monthly Fee Due

  All work and terms of payment are negotiable based on factors in each individual case. Such
 factors may include the nature of the work, other work the firm is engaged in for the client, and
 competitive factors. However, the range within which fees for investment supervisory and/or
 portfolio management services generally fall is between 0.50% and 2.0% annually. This fee is
...

Types of Clients

HSG can provide continuous discretionary and non-discretionary investment advisory and
account supervisory services for individuals, businesses, individual retirement accounts, trusts
and other entities.

Methods of Analysis, Investment Strategies and Risk of Loss

Product recommendations may include, but are not limited to, equities, corporate debt
securities, municipal bonds, mutual funds, government securities, and options. HSG directly
manages and diversifies clients’ portfolios based upon the client’s risk profile, investment
horizon, financial goals, income (current and potential), tax bracket, portfolio size, net worth
and other various suitability factors. Restrictions and guidelines imposed by clients effect the
composition and performance of portfolios. For this reason, performance of portfolios within
the same investment objective may differ. Our investment strategies may include long-term
and short-term purchases.

We select the specific investments using fundamental analysis. Fundamental analysis is an
attempt to determine the fair market value of an investment using a combination of related
economic, financial and other qualitative and quantitative factors. Fundamental analysts
attempt to study everything that can affect the security's value, including macroeconomic
factors (like the overall economy and industry conditions) and company- specific factors (like
financial condition and management). Using fundamental analysis, an investor faces many
types of risk both Financial (Liquidity Risk, Credit Risk, Interest Risk, Exchange Rate,
Commodity Price, Equity Prices) and Non-Financial (Operation Risk, Model Risk, Settlement
Risk, Accounting, Taxes, Legal, Regulation). With thorough due diligence and monitoring we
hope to create a well-diversified portfolio that minimizes these risks while

 maximizing returns.

 Risk of Loss:

 There is not a security that HSG offers where performance is guaranteed. Types of Risk include
 but are not limited to:

Market Risk – Market risk, also known as systematic risk, is the possibility for an investor to
experience losses due to factors that affect the overall performance of financial markets in which
the investor is involved. GDP growth rates, interest rates, currency volatility, central bank and
government actions, market conditions and liquidity, natural disasters, and man-made disasters
(e.g. war and negligence) are examples of factors that affect the overall stock market.
Interest-rate Risk – Fluctuations in interest rates may cause investment prices to fluctuate. For
example, when interest rates rise, yields on existing bonds or dividend paying stocks become less
attractive, causing their market values to decline. Stocks that do not pay dividends may also
decline as the value of anticipated cash flows becomes relatively less attractive. Interest rates
affect the value of all investments, but especially the value of fixed income securities. For
example, a bond sold prior to maturity after interest rates have risen substantially would likely
result in loss.
Inflation Risk – Inflation risk, also known as purchasing power risk, is the chance that cash flows
from an investment will not be worth as much in the future because of changes in purchasing
power due to inflation.
Reinvestment Risk – Reinvestment risk is the risk that proceeds from a payment of principal and
interest, which must be reinvested at a lower rate than the original investment. Call features affect
an investor’s reinvestment risk because corporations typically call their bonds in a declining
interest rate environment.
Default Risk – Default risk is the chance that a company will be unable to make the required
payments on its debt obligations. Interest and principal payments may be altered if an insured
bond defaults or the bank issuing the CD is closed. Equity holders may be wiped out.
Company Specific Business Risks - Increased competition, technological change, higher material
costs, lower sales prices, foreign currency exposure, corporate debt levels, regulations and
litigation, are examples of company specific risks to consider. These types of risks are often listed
under Risk Factors in each company’s Form 10-K filed with the SEC.

Mutual Funds and ETFs
An investment in a mutual fund or ETF involves risk, including the loss of principal. Mutual funds
and ETFs are subject to secondary market trading risks. Shares of mutual funds and ETFs will be
listed for trading on an exchange, however, there can be no guarantee that an active trading market
for such shares will develop or continue. There can be no guarantee that a mutual funds’ and
ETFs’ exchange listing or ability to trade its shares will continue or remain unchanged.

Volatility Risks
The prices and values of investments can be highly volatile, and are influenced by, among other
things, interest rates, general economic conditions, the condition of the financial markets, the
financial condition of the issuers of such assets, changing supply and demand relationships, and
programs and policies of governments.
Cash Management Risks
The Firm may invest some of a client’s assets temporarily in money market funds or other similar
types of investments, during which time an advisory account may be prevented from achieving its
investment objective.

Fixed Income Securities
Fixed income securities are subject to the risk of the issuer’s or a guarantor’s inability to meet
principal and interest payments on its obligations and to price volatility.