CornerStone Trust Management Services LLC

ITEM 5 - FEES AND COMPENSATION

Cornerstone is customarily compensated on the basis of fees calculated as a percentage of assets
under management. Cornerstone’s typical annual fees are 2.0% of assets under management and are
detailed in the investment advisory agreements between Cornerstone and the Trustee. All such fees
are subject to negotiation with the respective Trustee. Cornerstone’s fees are typically assessed and
payable monthly in arrears. Fees are not deducted by Cornerstone from trust and escrow funds but
are billed by Cornerstone to the Trustee for payment by the Trustee. Cornerstone is not responsible
for valuing the securities held in the Trusts or the Pooling Vehicles; valuation is the responsibility
of the Trustee. In the event that a Trustee chooses to cancel their advisory agreement with

Cornerstone before the end of a billing period, any prepaid fees will be prorated through the end of
the period and refunded by Cornerstone to the Trustee.

Third-party servicing fees of OroSolutions LLC and StoneMor Operating LLC (or its designated
affiliate(s)), as well as certain administrative and recordkeeping expenses associated with
Cornerstone’s services to the Trustee, will generally be paid by Cornerstone out of the fees
received by Cornerstone from the Trustee. Custodial fees, brokerage fees and certain other third-
party fees are paid directly by each Trustee to such third-party provider (Please see Item 12 for
further information on Cornerstone’s Brokerage Practices). Cornerstone does not receive any fee
or commission from the sale of investment products that Cornerstone recommends to the Trustee,
nor does Cornerstone participate in wrap fee programs. Providing investment advisory services on
a non- discretionary basis to the Trustee regarding the trust and escrow fund assets on a fee basis
is Cornerstone’s primary business.

ITEM 7 - TYPES OF CLIENTS

Cornerstone provides investment advisory services on a non-discretionary basis to the banking
financial institution Trustee managing the Trusts for StoneMor. These trusts and escrow account(s)
may include purpose-related trust and escrow account(s) and common trust and escrow account
funds made up of purpose-related trusts and escrow account(s).