Cornell Pochily Investment Advisors Inc

Item 5. Fees and Compensation
         Cornell Pochily offers its services based upon assets under management, as well as on a set fee basis,
         which includes hourly and/or fixed fees.

         Clients are advised that a conflict of interest exists for the Firm to recommend that clients engage Cornell
         Pochily for additional services for compensation, including its tax preparation services, rolling over
         retirement accounts, or moving other assets to the Firm’s management. Clients retain the absolute
         discretion over all decisions regarding engaging the Firm and are under no obligation to act upon any of
         the recommendations.

         Investment Services Fee

         Cornell Pochily provides investment management services under discretion for an annual fee based upon
         a percentage of the market value of the assets being managed for the client by Cornell Pochily. Cornell
         Pochily’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 client. Cornell Pochily does not, however,
         receive any portion of these commissions, fees, and costs. Cornell Pochily’s annual fee is prorated and
         charged quarterly, in advance, based upon the market value of the assets being managed by Cornell
         Pochily on the last day of the previous quarter.

         The annual fee varies (up to 1.25%) depending upon the market value of the assets under management
         and the type of investment management services to be rendered. Under some circumstances the Firm
         has charged a fixed fee for investment management.

         Cornell Pochily, in its sole discretion, may negotiate to charge a lesser management fee based upon
         certain criteria (e.g., anticipated future earning capacity, anticipated future additional assets, dollar
         amount of assets to be managed, related accounts, account composition, pre-existing client, account
         retention, pro bono activities, etc.). The Firm includes cash in a client’s account in determining the
         valuation for billing purposes.

         For those clients who are provided investment services on a non-discretionary basis, Cornell Pochily will
         negotiate a fee depending on the level of service needed from the Firm by the client.

         These fees generally range from $100 to $10,000 on a fixed fee basis and/or from $150 to $350 on an
         hourly rate basis, depending upon the level and scope of the investment services.

         Financial Planning and Consulting Fees

         Cornell Pochily will charge a fixed fee and/or hourly fee for financial planning and consulting services.
         These fees are negotiable, but generally range from $100 to $10,000 on a fixed fee basis and/or from

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         $150 to $350 on an hourly rate basis, depending upon the level and scope of the financial planning and/or
         consulting services. If the client engages Cornell Pochily for additional investment services, Cornell
         Pochily may offset all or a portion of its fees charged for the financial planning and/or consulting services.

         For tax preparation, these fees are negotiable, but generally range from $75 to $2,500 on a fixed fee
         basis, depending upon the level and scope of the services. These services will be provided under a
         separate engagement.

         Where Cornell Pochily is providing consulting services to individual participants in self-directed pension
         and profit sharing plans, or other clients that do not need the regular supervision provided in an
         investment management relationship, Cornell Pochily charges $100 to $10,000 on a fixed fee basis
         and/or $150 to $350 on an hourly rate basis or an asset-based fee of up to 1.25% based upon the market
         value of the assets in the individual account on the last day of the previous quarter. The annual fee is
         prorated and charged quarterly, in advance.

         Prior to engaging Cornell Pochily to provide financial planning and/or consulting services, the client is
         required to enter into a written agreement with Cornell Pochily setting forth the terms and conditions of
         the engagement. Cornell Pochily may require up to one-half of the financial planning/consulting fee for
         fixed fee or hourly fee engagements payable upon entering the written agreement. The Firm does not,
         however, take receipt of $1,200 or more in prepaid fees, six months in advance of services rendered.
         The balance is generally due upon delivery of the financial plan or completion of the agreed upon
         services.

         Fees Charged by Financial Institutions

         As further discussed in response to Item 12 (below), Cornell Pochily generally recommends that clients
         utilize the brokerage and clearing services of National Financial Services LLC, and Fidelity Brokerage
         Services LLC (together with all affiliates, “Fidelity”) for their accounts.

         Cornell Pochily may only implement its investment management recommendations after the client has
         arranged for and furnished Cornell Pochily with required information and authorization regarding accounts
         with appropriate financial institutions. Financial institutions include, but are not limited to, Fidelity, any
         other broker-dealer recommended by Cornell Pochily, broker-dealer directed by the client, trust
         companies, banks, etc. (collectively referred to herein as the “Financial Institutions”).

         Clients incur certain charges imposed by the Financial Institutions and other third parties such as
...

Item 7. Types of Clients
          Cornell Pochily provides its services to individuals, pension and profit sharing plans, trusts, estates,
          charitable organizations, corporations and business entities.

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