Diesslin Group Inc

FEES AND COMPENSATION

The following section details how DG is compensated for the financial planning and investment
advisory services the firm provides. Each client shall sign an Engagement Agreement detailing
the responsibilities of DG and the client.

Initial Planning Phase (Assessment & Development)

         Introductory Meeting                         No Fee

         Initial Financial Planning                   Dependent on client’s needs; Quote available
                                                      after the introductory session

         Implementation of Financial Plan             Dependent upon client’s needs; Quote
                                                      available upon completion of Phase I
                                                      Financial Plan

         Ongoing Financial Planning                   Dependent on Client’s Needs

         * Hourly services are available under certain circumstances.

         ** The fee may be negotiated in special circumstances.

Asset Management Phase

         Portfolio up to $1,000,000           1.00%
         $1,000,001 to $3,000,000             0.60%
         $3,000,001 to $6,000,000             0.30%
         $6,000,001 to $10,000,000            0.25%
         $10,000,001 to $20,000,000           0.20%
         $20,000,001 and over                 0.15%

Fees for Annuity Services

         Managed: The lesser of .5% of market value, or the fee that would result from adding the
         annuity asset(s) to the other managed assets. Annual Fee, Billed Quarterly.

         Non-Managed: $500 set-up fee, Annual Fee, Billed Quarterly.

Fees for 529 Account

         Managed: 0.10% on the total market value, Annual Fee, Billed Quarterly.

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      Diesslin Group, Inc.

         Setup Fee: $250

Due Diligence/Ad Hoc Services:

         Portfolios (AUM) up to $20,000,000:          $250/ hour plus expenses

         Portfolios $20,000,000 and up:               expense only

Consulting and other special services are available at an hourly rate or a fixed retainer. Billing for
such services is customarily done monthly. Fees are negotiable, based upon the complexities and
circumstances of your individual situation.

The fees that are charged by DG for The Initial Planning Phase services do not include the
professional fees that may be charged by other advisors (such as attorneys, accountants, and
insurance advisors) for implementing recommendations made in the Financial Planning review
and the fees for DG’s Asset Management Phase investment management and financial advisory
services are in addition to the fees that such providers as mutual funds (as described in the fund’s
prospectus), limited partnerships, or brokerage houses (which may be recommended to the client)
may charge for transactions, custodial fees, internal management fees, or other services. The fees
charged by other service providers are not under the control of DG and are subject to change, and
DG does not receive any portion of fees or commissions paid to them.

Fees are generally billed quarterly (25% of the above annual rates is billed each quarter), in
advance, calculated on the basis of the market value on the last day of the calendar quarter. In some
cases, fees may be payable monthly, or as an annual retainer (billed quarterly). Clients may choose
to be billed or have the fees deducted from their account. However, Fees can vary, based upon the
complexities and circumstances of each client’s situation. All fees are negotiated in advance of
performing advisory services.

Because most of DG’s asset management fees are assessed on the basis of the market value of the
account’s holdings, the firm utilizes an objective process in valuing account holdings. In valuing
publicly-traded securities and mutual funds, the firm will rely on the pricing information provided
by the custodian of the account. Investments that are not publicly-traded (for example, real estate
partnerships) are initially valued at their purchase price. This price is maintained until a later
authoritative evaluation of the asset is available (for example, from the general partners of real
estate or oil and gas partnerships, the issuers of private equities, or the managers of hedge funds),
at which time the price is set at the new value. The firm will make diligent efforts to obtain updated
values for such assets at least annually.

DG makes every attempt to reflect accurate valuations for purposes of reporting and billing;
however, the availability and type of valuation information for individual non-publicly traded
investments often lags the end of the current reporting/ billing period and varies based on

  5                                                                            Form ADV, Part 2A

      Diesslin Group, Inc.

investment type, class, and source. Once an authoritative evaluation of the asset’s value is
established and available (for example, from the general partners of real estate or oil and gas
partnerships, the issuers of private equities, or the managers of hedge funds), the asset’s carrying
value is updated. Given that DG utilizes a carrying value based on the information available at the
end of the reporting/ billing period, the value for Diesslin-managed non-publicly traded
investments utilized for billing purposes may materially differ from the ultimate carrying value of
the asset, once all available valuation information has been received and processed. Additionally,
valuations for illiquid, non-publicly traded investments are often based on unobservable inputs;
therefore, the estimated value utilized for reporting/ billing purposes may be materially higher or
lower than the value that could be realized if an active market existed.

Transaction fees currently charged by Charles Schwab & Company/ Schwab Institutional:

      •   Equity Trades
...

TYPES OF CLIENTS

DG provides investment advice to individuals, investment companies, pension and profit-sharing
plans, trusts, estates, charitable organizations, and corporations or business entities other than those
listed above. DG generally requires a client to have $1 million in investable net worth; however,
under various circumstances, exceptions are made.

METHODS OF ANALYSIS, INVESTMENT STRATEGIES & RISK OF
LOSS