Emerald Advisors LLC

Item 5. Fees and Compensation
Emerald Advisors offers services on a fee basis, which includes fixed fees, as well as fees based upon assets
under management. Additionally, certain of the Firm’s Supervised Persons, in their individual capacities,
offer insurance products under a separate commission-based arrangement.

Financial Planning and Consulting Fees
The Firm offers financial planning and consulting services through stand-alone planning memberships as
well as customized project engagements. Stand‑alone planning memberships are generally billed as flat
annual fees, payable monthly, and are organized into membership levels that reflect the scope and
intensity of planning and family office support provided.

The Firm’s current planning membership tiers and standard fees are as follows (actual fees may be higher
for customized or more complex engagements, as agreed with the client):

                             TIER                ANNUAL FEE           MONTHLY DEBIT
                           Diamond                 $3,000                 $250
                           Sapphire                $3,000                 $250
                           Emerald                 $6,000                 $500
                                                  Negotiated
                             Ruby                                         As agreed
                                                 Retainer Fee

In addition to these membership levels, the Firm may agree to customized flat or project‑based fees for
clients with unique or highly complex needs. The actual fee for a particular client is set forth in the client’s
Financial Planning Agreement, based on the selected membership level and scope of services. If a client
subsequently engages the Firm for additional investment advisory services, Emerald Advisors may offset
all or a portion of its advisory fees based upon the amount paid for financial planning and/or consulting
services. Planning fees may also include the cost of services provided by other professionals engaged on
behalf of the client. The Firm does not receive compensation from such third parties unless otherwise
disclosed.

DISCLOSURE BROCHURE

Depending on the engagement, the Firm may require an initial retainer or first monthly installment at the
time of signing, with the remaining fees billed in accordance with the agreed‑upon schedule. The Firm
does not accept prepayment of $1,200 or more in fees more than six months in advance of services being
rendered.

Special Asset Classes and Negotiated Fee Arrangements
Certain asset types or account structures may be subject to modified or negotiated fee arrangements.
These may include, for example:

    •   employer stock holdings
    •   donor-advised funds
    •   held-away assets
    •   accounts enrolled in specialized service tiers

Any such modified fee arrangements will be documented in the Client’s agreement, addendum, or fee
schedule and will apply only to the specific assets or accounts identified therein.

Investment Management Fees
Emerald Advisors charges an annual Investment Management Fee based on the amount of assets under
the Firm’s management (“Assets Under Management” or “AUM”). Separate fees may apply for financial
planning, consulting, or other services if the client engages the Firm for those services under a separate
agreement. The Investment Management Fee is determined according to the following tiered fee
schedule:

                          HOUSEHOLD PORTFOLIO VALUE                    BASE FEE
                                 Up to $2,000,000                       0.90%
                              $2,000,000 - $5,000,000                   0.80%
                             $5,000,000 - $10,000,000                   0.70%
                             $10,000,000 - $25,000,000                  0.60%
                                Above $25,000,000                       0.50%

The Investment Management Fee is calculated using a tiered method, meaning that each portion of assets
is billed at the rate applicable to that tier. The Investment Management Fee is prorated and charged
monthly, in advance, based upon the market value of the assets being managed by Emerald Advisors as
of the last day of the previous month. Deposits and withdrawals during a billing period are reflected in
the subsequent billing cycle. For the initial period of an engagement, the fee is calculated on a pro rata
basis. Upon termination of the advisory agreement, the fee for the final billing period is prorated through
the effective date of termination, and any unearned portion is refunded to the client.

For certain client holdings or account types (such as held-away assets, accommodation accounts,
employer stock holdings, donor advised funds, or accounts enrolled in specialized pricing tiers), the Firm
may apply discounted or otherwise negotiated fee arrangements that differ from the standard household
fee schedule. Any such arrangements, including householding elections and excluded assets, are
documented in the client’s Investment Management Agreement and applicable addendum.

DISCLOSURE BROCHURE

Clients are advised that a conflict of interest exists to the extent the Firm recommends that clients move
assets to the Firm’s management for compensation. Clients retain absolute discretion over whether to
engage the Firm for such services.

Fee Discretion
Emerald Advisors may, in its sole discretion, negotiate to charge a lesser fee based upon certain criteria,
such as anticipated future earning capacity, anticipated future additional assets, dollar amount of assets
to be managed, related accounts, account composition, pre-existing/legacy client relationship, account
retention and pro bono activities.

Additional Fees and Expenses
In addition to the advisory fees paid to Emerald Advisors, clients also incur certain charges imposed by
other third parties, such as broker-dealers, custodians, trust companies, banks and other financial
...

Item 7. Types of Clients
Emerald Advisors offers services to individuals, trusts, estates, foundations, corporations, and business
entities.