CornerStone Enterprises LLC

Item 5: Fees & Compensation

Compensation for Our Advisory Services

Asset Management:

The maximum annual fee charged for this service will not exceed 1.13%. Fees to be assessed will be
outlined in the advisory agreement to be signed by the Client. Our firm bills on cash unless indicated
otherwise in writing. Annualized fees are billed on a pro-rata basis quarterly in advance based on the
value of the account(s) on the time-weighted daily average of the previous quarter. Fees are
negotiable and will be deducted from client account(s). Our firm’s fees will be automatically deducted
from your advisory account, which will reduce the value of your advisory account.

Our firm does not offer direct invoicing. As part of this process, Clients understand the following:

         a) The client’s independent custodian sends statements at least quarterly showing the
            market values for each security included in the Assets and all account disbursements,
            including the amount of the advisory fees paid to our firm;
         b) Clients will provide authorization permitting our firm to be directly paid by these terms.
            Our firm will send an invoice directly to the custodian; and
         c) If our firm sends a copy of our invoice to the client, a legend urging the comparison of
            information provided in our statement with those from the qualified custodian will be
            included.

Financial Planning & Consulting:

Our firm charges fees on a flat or recurring basis for financial planning and consulting services. The
fee charged is based on the scope and complexity of our engagement with the client. Flat fees will not
exceed $100,000. The maximum annual recurring fee will not exceed $75,000. The fee-paying
arrangements will be determined on a case-by-case basis and will be detailed in the signed consulting
agreement. Our firm will not require a retainer exceeding $500 when services cannot be rendered
within 6 months.

Retirement Plan Consulting:

Our Retirement Plan Consulting services are billed on a flat fee basis or a fee based on the percentage
of Plan assets under management. The fee charged is based on the scope and complexity of our

ADV Part 2A – Firm Brochure                    Page 6                            Cornerstone Financial Group

engagement with the client. Our flat fees will not exceed $100,000. Fees based on a percentage of
managed Plan assets will not exceed 1.00%. The fee-paying arrangements will be determined on a
case-by-case basis and will be detailed in the signed consulting agreement.

Other Types of Fees & Expenses

Clients will incur transaction fees for trades executed by their chosen custodian, either based on a
percentage of the dollar amount of assets in the account(s) or via individual transaction charges.
These transaction fees are separate from our firm’s advisory fees and will be disclosed by the chosen
custodian. Charles Schwab & Co., Inc. (“Schwab”) does not charge transaction fees for U.S. listed
equities and exchange traded funds.

Clients may also pay holdings charges imposed by the chosen custodian for certain investments,
charges imposed directly by a mutual fund, index fund, or exchange traded fund, which shall be
disclosed in the fund’s prospectus (e.g., fund management fees and other fund expenses), distribution
fees, surrender charges, variable annuity fees, IRA and qualified retirement plan fees, mark-ups and
mark-downs, spreads paid to market makers, fees for trades executed away from custodian, wire
transfer fees and other fees and taxes on brokerage accounts and securities transactions. Our firm
does not receive a portion of these fees.

Termination & Refunds

Either party may terminate the advisory agreement signed with our firm for Asset Management
services in writing at any time. Upon notice of termination our firm will process a pro-rata refund of
the unearned portion of the advisory fees charged in advance.

Financial Planning & Consulting clients may terminate their agreement at any time before the
delivery of a financial plan by providing written notice. For purposes of calculating refunds, all work
performed by us up to the point of termination shall be calculated at the hourly fee currently in effect.
Clients will receive a pro-rata refund of unearned fees based on the time and effort expended by our
firm.

Either party to a Retirement Plan Consulting Agreement may terminate at any time by providing
written notice to the other party. Full refunds will only be made in cases where cancellation occurs
within 5 business days of signing an agreement. After 5 business days from initial signing, either
party must provide the other party 30 days written notice to terminate billing. Billing will terminate
30 days after receipt of termination notice. Clients will be charged on a pro-rata basis, which takes
into account work completed by our firm on behalf of the client. Clients will incur charges for bona
fide advisory services rendered up to the point of termination (determined as 30 days from receipt
of said written notice) and such fees will be due and payable.

Compensation for the Sale of Securities and Insurance Products
DPL Financial Partners, LLC (“DPL”): Our firm is a member of the DPL Financial Partners network,
for which we pay a membership fee. Being part of this network gives us access to a variety of
commission-free insurance and annuity products. It is important for you to know that when we
suggest you buy an insurance or annuity product through DPL or move an existing annuity product
to them, our firm and its Associated Persons do not receive any commission-based compensation
from DPL for making these recommendations. However, there are situations where Our firm will
apply an Assets Under Management (AUM) fee to a fee-based annuity product, specifically when it's
considered a fee-based annuity. While DPL does earn compensation based on the sale of products,
...

Item 7: Types of Clients Account Requirements

Our firm has the following types of clients:
   • Individuals, High Net and ultra-High net Worth Individuals;
   • Trusts, Estates or Charitable Organizations;
   • 401(k), Pension and Profit Sharing Plans;
   • Corporations, Limited Liability Companies and/or Other Business Types

Our firm does not impose requirements for opening and maintaining accounts or otherwise engaging
us.