Directional Financial Services LLC

Item 5 – Fees and Compensation (Continued)

However, as a fiduciary, Directional will recommend that a client’s assets be custodied wherever is in their best interest
and will place the firm’s and the individual’s economic benefits secondarily. Directional’s Chief Compliance Officer, Justin
Buller, remains available to address any questions that a client or prospective client may have regarding the above conflict
of interest.

Directional may amend the fee schedule with prior written notice to the client. Directional’s fees will be paid directly to the
firm from the client’s account. Payment of fees may result in the liquidation of the client’s securities if there is insufficient
cash in the account. If the client’s assets are invested in mutual funds, ETFs, or other similar vehicles, the client may be
required to pay, in addition to the Directional’s fee, a proportionate share of those instrument’s fees and expenses. Account
termination fees, wire transfers, check requests and other fees charged by the custodian are the responsibility of the client,
and paid out of assets in the account.

Financial Planning Services
For clients who elect to enlist Directional’s financial planning services as well, an additional fee will apply. The terms and
costs of the financial plan will be defined in writing with the client first before services begin.

Item 7 – Types of Clients

Clients eligible to enroll in the Program include, but are not limited to, individuals, individual retirement accounts (“IRAs”),
Simplified Employee Pension Individual Retirement Accounts (“SEP IRAs”) and revocable living trusts. Clients that are
organizations (such as corporations and partnerships), government entities, or are subject to the Employee Retirement
Income Security Act of 1974, as amended (“ERISA”) are not eligible for the Program. The minimum investment required
to open an account in the Program is generally $5,000. The minimum account balance to enroll in the tax-loss harvesting
feature is $50,000.