Comprehensive Planning Associates Inc

Item 5. Fees and Compensation

      The Wealth Conservatory offers our services on a fee-only basis which may include hourly and/or fixed
      fees as well as fees based upon assets under management, depending on the type of services selected.

      General Financial Planning and Consulting Fees

      The Wealth Conservatory may charge a fixed fee and/or hourly fee for financial planning and consulting
      services. These fees are negotiable, but generally range up to $15,000 on a fixed fee basis and/or up to
      $300 on an hourly rate basis, depending upon the level and scope of the services and the professional
      rendering the financial planning and/or the consulting services.

      Generally, The Wealth Conservatory requires payment of the financial planning / consulting fee in full upon
      entering the Agreement.

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      Wealth Management Fee

      In the event the member determines to engage The Wealth Conservatory to provide on-going wealth
      management services, The Wealth Conservatory does so on a fee basis. The Wealth Conservatory charges
      an annual fee based upon a percentage of the market value of the assets being managed by The Wealth
      Conservatory. The Wealth Conservatory’s annual fee is exclusive of, and in addition to brokerage
      commissions, transaction fees, and other related costs and expenses which are incurred by the member.
      However, The Wealth Conservatory does not receive any portion of these commissions, fees, or costs. The
      Wealth Conservatory’s annual fee is prorated and charged quarterly, in arrears, based upon either the
      average daily market value of the assets being managed by The Wealth Conservatory, if the assets are
      custodied at a custodian recommended by the firm, or the average-month end balance for the prior three
      months for those assets custodied outside of a custodian recommended by the firm. The annual fee
      percentage varies depending upon the membership level selected by the client.

      As part of the wealth management process, The Wealth Conservatory may recommend that clients leave
      a portion of their assets in a money market or cash equivalent security. Placement of funds in these
      accounts is usually minimal or for a short-term basis but may be longer due to a strategic decision to protect
      the funds from anticipated market changes. These funds invested in cash equivalents are still subject to
      the wealth management fee.

      The Investment Steward
      For the Investment Steward membership, The Wealth Conservatory charges a percentage fee based on
      the following fee schedule:

                  PORTFOLIO VALUE                         ANNUAL FEE               QUARTERLY FEE

                  up to $1,000,000                            1.00%                      0.25%
                  next $2,000,000                             0.50%                      0.125%
                  next $2,000,000                             0.30%                      0.075%
                  above $5,000,000                            0.15%                     0.0375%

      Only those investment assets associated with the specified investment objectives will be supervised and
      monitored and are subject to inclusion in the fee calculation. Assets excluded from the specified investment
      objectives will also be excluded from the fee calculation.

      Fee Discretion

      The Wealth Conservatory, in our sole discretion, may negotiate to charge a lesser fee based upon certain
      criteria, such as anticipated future earning capacity, anticipated future additional assets, dollar amount of
      assets to be managed, related accounts, account composition, pre-existing client relationship, account
      retention and pro bono activities. In addition, at our discretion, The Wealth Conservatory may discount the
      financial planning fee paid if the client retains an investment management membership with The Wealth
      Conservatory.

      Additional Fees and Expenses

      In addition to the advisory fees paid to The Wealth Conservatory, clients will also incur some charges
      imposed by other third parties, such as broker-dealers, including any broker-dealers recommended by The
      Wealth Conservatory, custodians, trust companies, banks and other financial institutions (collectively
      “Financial Institutions”). These additional charges may include securities brokerage commissions,
      transaction fees, custodial fees, charges imposed directly by a mutual fund or ETF in a client’s account, as
      disclosed in the fund’s prospectus (e.g., fund management fees and other fund expenses), deferred sales
      charges, odd-lot differentials, transfer taxes, wire transfer and electronic fund fees and other fees and taxes

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          on brokerage accounts and securities transactions. Such charges, fees and commissions are exclusive of
          and in addition to The Wealth Conservatory’s fee. The firm’s brokerage practices are described at length in
          Item 12, below.

          Fee Debit

          Clients generally provide The Wealth Conservatory with the authority to directly debit their accounts for
          payment of the Firm’s investment advisory fees; however, clients have the option to be billed directly for
          our services. The Financial Institutions that act as qualified custodian for client accounts have agreed to
          send statements to clients not less than quarterly detailing all account transactions, including any amounts
          paid to The Wealth Conservatory.

          Fees for Management During Partial Quarters of Service
...

Item 7. Types of Clients

          The Wealth Conservatory offers our services to individuals, high-net worth individuals, trusts, estates,
          charitable organizations, corporations and business entities. While we do not have minimum account values
          to become a client, there is a minimum fee amount, depending on the membership level selected.