CornerStone Investment Advisors LLC

Fees and Compensation - Item 5

 Cornerstone charges a percentage of assets under management, hourly charges, and fixed fees (not including
 subscription fees). We may also receive third-party referral fees for our advisory services.

Cornerstone Investment Advisors, LLC
Form ADV Part 2A

 Financial Planning Fees
 Financial planning services are billed on an hourly basis, a fixed fee basis or by retainer. A financial services
 agreement is prepared and signed by the client prior to the start of work.

 Hourly rate billing is normally utilized when a client has requested a review or analysis of a specific project or
 situation; an example might be reviewing financing options for a business venture. Our maximum negotiable
 hourly rate is $300 per hour. The number of hours for a financial planning engagement varies depending on the
 complexity of the client’s situation and needs.

 Broad based financial plans are generally offered on a fixed fee basis, which range from $1,000 to $10,000
 depending on the complexity of the plan and the client's financial situation.

 Hourly fees for financial planning services are billed at the completion of the engagement. Fixed fees are billed
 one-half in advance and one-half upon completion of the financial plan/project. Retainer fees or fixed period fees
 are billed according to client agreements.

 A portion of a fixed fee may be billed in advance. If the client cancels Cornerstone's services before a project is
 completed or presented to the client, a portion of pre-paid fees will be refunded to the client if the value of the
 hours already expended is less than the amount of the prepaid fees.

 Portfolio Management Fee
 Annual fees for both assets under supervision and assets under management are calculated as a percentage of
 assets under supervision or management. The table below details the maximum fees charged by Cornerstone for
 each of these services. All fees are negotiable based on the client's circumstances and requirements. The fees for
 outside money managers vary greatly and are in addition to our supervisory fee.

                                              Maximum Annual             Maximum Annual
                                              Supervisory Fee            Management Fee
                    Up to $1,000,000          .90%                       1.5%
                    Next $1,000,000           .80%                       1.4%
                    Next $2,000,000           .70%                       1.2%
                    Next $6,000,000           .60%                       1.0%
                    Over $10,000,000          by proposal                by proposal

 Investment supervisory and management fees are computed and billed every calendar quarter, in advance, based
 on the value of the account at the end of the previous quarter. For example, the fee for the 1st quarter is
 calculated using the account balance as of December 31.

 Advisory fees for supervisory, management or planning services will be billed to the client directly or, with the
 client's permission, to the custodian utilized to hold the client's securities and deducted from the client's account.
 Some outside money managers will only deduct fees from a client’s account and will not directly bill the client. All
 fee arrangements are disclosed to, and authorized in writing by the client in advance. In the event that a client
 withdraws their account from our management or supervision mid-quarter, the fees will be pro-rated based on
 the number of days the account was under our management and a refund will be issued to the client. The refund
 will either be issued as a credit to the client’s brokerage account or a check will be written to the client.

Cornerstone Investment Advisors, LLC
Form ADV Part 2A

 Third-Party Advisor Fees
 Cornerstone will perform management searches of various independent registered investment advisors for
 referral to Cornerstone clients. Cornerstone will share in the fee paid to the third-party advisor. The management
 fee is disclosed in the third-party advisor's disclosure documents. These fees may or may not be negotiable.
 Cornerstone's compensation may differ depending upon the firm’s individual agreement with each third-party
 advisor. Cornerstone or its Associated Persons may have an incentive to recommend one third-party advisor over
 another third-party advisor with whom it has less favorable compensation arrangements or other advisory
 programs offered by third-party advisors with which it has no compensation arrangements.

 Pension Consulting Services Fees
 The compensation arrangement for these services will be based on hourly fees, fixed fees and fees based on a
 percentage of assets under advisement. Pension consulting services will be negotiated on a case by case basis and
 the exact fee paid by the client will be clearly stated in the Pension Consulting Agreement signed by the client and
 the firm.

 If you choose to have Cornerstone’s fee deducted directly from your account, you must provide authorization.
 The qualified custodian holding your funds and securities will send you an account statement on at least a
 quarterly basis. This statement will detail account activity. Please review each statement for accuracy.
 Cornerstone will also receive a copy of your account statements from the custodian.

 IRA Rollover Considerations
 As a normal extension of financial advice, we provide education or recommendations related to the rollover of an
 employer-sponsored retirement plan. A plan participant leaving employment has several options. Each choice
 offers advantages and disadvantages, depending on desired investment options and services, fees and expenses,
 withdrawal options, required minimum distributions, tax treatment, and the investor's unique financial needs and
 retirement plans. The complexity of these choices may lead an investor to seek assistance from us.
...

Types of Clients - Item 7

 Cornerstone provides advice to individuals, families, trusts and estates, bank or thrift institutions, pension and
 profit-sharing plans, charitable organizations and small businesses. Client relationships vary in scope and length
 of service. Cornerstone does not impose a minimum dollar value of assets or other condition for opening or
 maintaining an account.

                       Methods of Analysis, Investment Strategies and Risk of Loss - Item 8