DB Root & Company LLC

Item 5 Fees and Compensation
DBR offers services on a fee basis, which includes fixed fees, fees based upon assets under
management or advisement. Additionally, certain of DBR's Supervised Persons, in their individual
capacities, offer insurance products under a separate commission-based arrangement. DBR earns
commissions through the sales of insurance products.

Financial Planning and Consulting Fees

DBR generally charges a fixed fee for providing financial planning and consulting services under a
standalone engagement. These fees are negotiable, but generally range from $300 to $10,000,
depending upon the scope and complexity of the services and the professional rendering the financial
planning and/or the consulting services. If the client engages DBR for additional investment advisory
services, DBR may offset all or a portion of its fees for those services based upon the amount paid for
the financial planning and/or consulting services.

The terms and conditions of the financial planning and/or consulting engagement are set forth in the
Account Agreement, and DBR generally requires one-half of the fee (estimated hourly or fixed)
payable upon execution of the Account Agreement. The outstanding balance is generally due upon
delivery of the financial plan or completion of the agreed upon services. DBR does not, however, take
receipt of $1,200 or more in prepaid fees in excess of six months in advance of services rendered.

Investment Management and Wealth Management Fees

DBR offers investment management services for an annual fee based on the amount of assets under
DBR's management. This management fee generally varies between 50 and 200 basis points per
annum (0.50% – 2.00%), depending upon the size and composition of a client's portfolio and the type
of services rendered.

The annual fee is prorated and charged quarterly, in advance, based upon the market value of the
assets being managed by DBR on the last day of the previous billing period. If assets in excess of
$10,000 are deposited into or withdrawn from an account after the inception of a billing period, the fee
payable with respect to such assets is adjusted to reflect the interim change in portfolio value. For the
initial period of an engagement, the fee is calculated on a pro rata basis. In the event the Account
Agreement is terminated, the fee for the final billing period is prorated through the effective date of the
termination and the outstanding or unearned portion of the fee is charged or refunded to the client, as
appropriate.

Additionally, for asset management services DBR provides with respect to certain client holdings (e.g.,
held-away assets, accommodation accounts, alternative investments, etc.), DBR may negotiate a fee
rate that differs from the range set forth above.

Investment Consulting Fees

DBR offers investment consulting services for an individually negotiated fee between DBR and the
client which may be based on, among other things, the scope of services provided, and the time spent
on the engagement.

Institutional Advisory Services Fees

DBR offers institutional advisory services to institutions, which would include non-profits, endowments
and foundations for an annual fee based on the amount of assets under DBR's management. This
management fee varies, generally the fee can be up to 100 basis points per annum (up to 1.00%),
depending upon the size and composition of an Institution's portfolio and the type of services rendered.

The annual fee is prorated and charged quarterly, in advance, based upon the market value of the
assets being managed by DBR on the last day of the previous billing period. If assets in excess of
$10,000 are deposited into or withdrawn from an account after the inception of a billing period, the fee
payable with respect to such assets is adjusted to reflect the interim change in portfolio value. For the
initial period of engagement, the fee is calculated on a pro rata basis. In the event the Account
Agreement is terminated, the fee for the final billing period is prorated through the effective date of the
termination and the outstanding or unearned portion of the fee is charged or refunded to the client, as
appropriate.

Additionally, for asset management services DBR provides with respect to certain client holdings (e.g.,
held-away assets, accommodation accounts, alternative investments, etc.), DBR may negotiate a fee
rate that differs from the range set forth above.

Retirement Plan Service Fees

Fees for the Retirement Plan Services are as follows:

                           Fee Type                                       Fee Range
                   Assets Under Management                                Up to 1.00%
                            Flat Fee                                       Negotiable
                          Project Fee                                      Negotiable

Depending upon the capabilities and requirements of the Plan's recordkeeper or custodian, DBR may
collect its fees in arrears or in advance. Typically, Sponsors instruct the Plan's recordkeeper or
custodian to automatically deduct DBR's fees from Plan assets; a Sponsor may also request that DBR
send invoices directly to the Sponsor or recordkeeper/custodian. In some cases, a Sponsor may elect
some combination of the two.

In determining the value of the Account for purposes of calculating any asset-based fees, DBR will rely
upon the valuation of assets provided by the Plan's custodian or recordkeeper without independent
verification. If, however, there are circumstances which, in DBR's judgment, render the custodian's
valuation inappropriate, DBR will value securities in a manner determined in good faith by DBR to
reflect fair market value. In all events, any such valuation will not be any guarantee of the market value
of any of the assets in the Plan.

Unless otherwise agreed, no adjustments or refunds will be made in respect of any period for (i)
...

Item 7 Types of Clients
DBR offers services to individuals, pension and profit-sharing plans (including defined benefit plans,
defined contribution plans and other plans not subject to ERISA), trusts, estates, charitable
organizations, investment advisers, insurance firms, corporations, business entities, endowments, and
foundations.