Curtis Advisory Group LLC

Item 5: Fees and Compensation

A. Fee Schedule

Portfolio Management & Participant Account Management Fees

        Total Assets Under Management         Annual Fees
        $0 - $1,000,000                       1.00%

        $1,000,001 - $2,000,000               0.75%

        $2,000,001 - $5,000,000               0.50%

        $5,000,001 - $10,000,000              0.25%

        $10,000,000 - AND UP                  0.10%

CAG uses an average of the daily balance in the client's account throughout the billing
period, after taking into account deposits and withdrawals, or the last day of the billing
period for purposes of determining the market value of the assets upon which the
advisory fee is based.

These fees are generally negotiable and the final fee schedule will be memorialized in the
client’s advisory agreement. Clients may terminate the agreement without penalty for a
full refund of CAG's fees within five business days of signing the Investment Advisory
Contract. Thereafter, clients may terminate the Investment Advisory Contract generally
with 30 days' written notice.

Selection of Other Advisers Fees

CAG will receive its standard fee on top of the fee paid to the third-party adviser. This
relationship will be memorialized in each contract between CAG and each third-party
adviser. The fees will not exceed any limit imposed by any regulatory agency.. These fees
are negotiable.

Pension Consulting Services Fees

Asset-Based Fees for Pension Consulting

        Total Assets Under Management         Annual Fee
        $0 - $1,000,000                       1.00%

        $1,000,001 - $2,000,000               0.75%

        Total Assets Under Management         Annual Fee
        $2,000,001 - $5,000,000               0.50%

        $5,000,001 - $10,000,000              0.25%

        $10,000,001 - AND UP                  0.10%

CAG uses an average of the daily balance in the client's account throughout the billing
period, after taking into account deposits and withdrawals, or the last day of the billing
period for purposes of determining the market value of the assets upon which the
advisory fee is based.

These fees are generally negotiable and the final fee schedule will be memorialized in the
client’s advisory agreement.

Clients may terminate the agreement without penalty for a full refund of CAG's fees
within five business days of signing the Investment Advisory Contract. Thereafter, clients
may terminate the pension consulting agreement generally with 30 days' written notice.
CAG uses an average of the daily balance in the client’s account throughout the billing
period, after taking into account deposits and withdrawals, for purposes of determining
the market value of the assets upon which the advisory fee is based.

Financial Planning Fees

Ongoing Fees

The negotiated rate for providing ongoing financial planning advice is between $1,800
and $5,000 depending on the level of services.

Clients may terminate the agreement without penalty, for full refund of CAG’s fees,
within five business days of signing the Financial Planning Agreement. Thereafter, clients
may terminate the Financial Planning Agreement generally upon written notice.

Investment Oversight & Tracking Fees

Fees are typically for a fixed amount charged monthly in arrears and may be negotiable.

Subscription Fees

CAG offers a subscription security ratings service, the cost of which is included in the
price of other services such as portfolio management. This service will be provided via
postal mail or electronic mail and may be cancelled.

Tax Preparation & Representation Service Fees

The fee for preparing and, if applicable, filing an annual tax return is based on the
complexity of the return and the time required to complete the work, with fees starting at
$700.

Additional services, including prior-year return reviews, amended returns, audit
assistance, or tax planning services, are not included in the base fee and will be billed
separately at an agreed-upon hourly rate, depending on the scope and complexity of the
services provided.

B. Payment of Fees

Payment of Portfolio Management Fees

Asset-based portfolio management fees are withdrawn directly from the client's accounts
with client's written authorization on a quarterly or monthly basis, or may be invoiced
and billed directly to the client on a quarterly basis. Clients may select the method in
which they are billed. Fees are paid in advance or in arrears.

Payment of Participant Account Management Fees

Asset-based participant account management fees are generally directly debited from
client accounts. The exception for this is directly managed held-away accounts, such as
401(k)s. As it is impossible to directly debit the fees from these accounts, those
fees will be assigned to the client’s taxable accounts. If the client does not have a taxable
account, those fees will be billed directly to the client, with client's written authorization,
on a quarterly or monthly basis. Clients may select the method in which they are billed.
Fees are paid in advance or in arrears.

Payment of Pension Consulting Fees

Asset-based pension consulting fees are withdrawn directly from the client's accounts
with client's written authorization on a quarterly or monthly basis, or may be invoiced
and billed directly to the client on a quarterly basis. Clients may select the method in
which they are billed. Fees are paid in advance or in arrears.

Payment of Selection of Other Advisers Fees

Fees for selection of a third-party adviser are withdrawn directly from the client's accounts
with client's written authorization. Fees are paid monthly in arrears.

Payment of Financial Planning Fees

Financial planning fees are paid monthly in arrears. Clients may select the method in
which they are billed. Fees paid for portfolio management may be credited toward
financial planning fees at the adviser’s discretion.

Payment of Investment Oversight & Tracking Fees
...

Item 7: Types of Clients

CAG generally provides advisory services to the following types of clients:

       ❖      Individuals
       ❖      High-Net-Worth Individuals
       ❖      Pension and Profit-Sharing Plans
       ❖      Charitable Organizations
       ❖      Corporations or Business Entities

CAG has an account minimum of $ 1,000,000 which may be waived at the discretion of CAG.

Clients eligible to enroll in Schwab IIP include individuals, IRAs, and revocable living trusts.
Clients that are organizations (such as corporations and partnerships) or government entities,
and clients that are subject to the Employee Retirement Income Security Act of 1974, are not
eligible for Schwab IIP. The minimum investment required to open an account in Schwab IIP is
$5,000. The minimum account balance to enroll in the tax-loss harvesting feature is $50,000.