Epsilon Financial Group Inc

Fees and Compensation

   Fee Based on Assets Under Management
   For a periodic service, such as advising on the types of investments, allocations among categories of
   investments, and selection of specific investments, etc., a quarterly fee is charged payable at the
   beginning of the service period. The quarterly fee is a maximum of one half of one percent (.005) of the
   value of the assets on which advice is provided. The fee is negotiable depending on the size of the
   account.

   Other Fee Arrangements
   The following statements apply to all boxes checked in section 1A. Project fees are charged based on
   the complexity of the work to be done. We use several methods: 1) based on an hourly rate of $300,
   or 2) a fixed price for the entire project, or 3) some combination of the two. We choose the method
   we believe is most suitable. Fees for a typical complete financial plan would range from $1,000 to
   $10,000 depending on the complexity of the work. Any expenses incurred on behalf of the client and
   with the client's consent, are passed through and billed to the client.

   For a financial plan or analysis project, payment of the fee is in two parts, half upon signing the letter of
   engagement, and the balance upon receipt of the written plan, or project. The client may terminate the
   engagement before completion of the work by written notice to EFG. The client may receive a refund
   based on the fee calculation method being used and the amount of work already completed. Fees are
   negotiable only under special circumstances.

   Either EFG, or the client, can terminate the engagement by written notice to the other party. The client
   may receive a refund, based on the fee calculation method being used and the amount of work already
   completed.

   In addition to the fee charged by EFG, each mutual fund company in which a client’s funds may be
   invested also pays its own investment advisory fees and other expenses. These fees are paid indirectly
   through the management fees assessed by the funds in their portfolio.

Epsilon Financial Group, Inc.                                                                IARD/CRD No: 111990
Form ADV Part 2A                                                                                     June 1, 2026
Brochure                                                                                              Page 7 of 15

   Investment Policy Statements
   Individually managed accounts will be tailored to meet the client’s investment goals and objectives. EFG
   normally utilizes an investment policy statement prepared specifically for that client that will detail the
   client’s objectives and will include agreed upon investment strategies and limitations.

   Assets Under Management

   As of December 31, 2025, EFG manages a total of $612,762,793.00 on a discretionary basis and
   $13,336,672.00 on a non-discretionary basis.

   ADV Item 6:

                            Performance Based Fees and Side By Side Management

   EFG does not charge fees based on a share of capital gains or on capital appreciation of the assets of a
   client.

   ADV Item 7:

Types of Clients

   EFG provides investment advisory services to individuals, corporations and other business entities. EFG
   has a minimum account size for new accounts of $250,000. Accounts below the stated minimum may
   be accepted on an individual basis at the discretion of EFG.

    ADV Item 8:
                         Methods of Analysis, Investment Strategies and Risk of Loss

   As an investment advisor, EFG is not generally involved in the selection and recommendation of
   individual stocks or bonds. EFG advises as to securities on a diversified basis. The central point for
   investing is the prudent diversification of investment assets. This process includes recommendations
   about investment categories and structure based on the client's needs for cash flow, tax planning,
   retirement planning and other goals identified in the financial plan.

   The client may request that EFG select and recommend individual securities. In all cases, the ultimate
   responsibility on what to buy or sell rests with the client, who must make all final decisions. The
   relationship with all clients is collaborative. EFG may have authority to manage a portfolio or make
   periodic distributions to the client, but all changes involving the addition of a security not in the portfolio
   or the removal of a security in the portfolio will be discussed with the client before taking action.

   The centerpiece of all recommendations is based on Modern Portfolio Theory and the Efficient Market
   Hypothesis. This methodology includes asset allocation models as developed by the Markowitz studies
   and Ibbotson and Sinquefield in their research and Fama and French in their research on the behavior of
   various investments over time.

   Individual strategies will vary according to the client's stated objectives. Portfolios are structured not
   only to meet current needs, but also to fulfill long-term goals. Most investments are intended to be
   long-term unless specific circumstances warrant short-term time horizons.

Epsilon Financial Group, Inc.                                                               IARD/CRD No: 111990
Form ADV Part 2A                                                                                    June 1, 2026
Brochure                                                                                             Page 8 of 15

   A general objective common to almost all portfolios is to maximize total return within the constraints of
   prudent risk taking and according to the client's ability and willingness to accept risk.

   The objective of the advisor is to develop efficient portfolios which distribute assets among investment
   categories to achieve the desired rate of return in the specified time horizon, while controlling risk
   within the client's tolerances.

   Thus, the recommendations for each client are unique and designed to tailor investment strategies to
   the needs of the individual client.

   Investing always involves some risk, whether securities, certificates of deposit or in any other type of
   investment. There is risk of loss of principal and also risk of loss of purchasing (‘buying”) power. EFG’s
   objective is to help clients understand the different types of risk and mitigate the risk over time. One
   way to lessen risk is to diversify investment portfolios so that when some fall in value, others may rise in
   value. The following is a discussion of some types of risk that customers may encounter in securities
   investing:

   Credit Risk/Default: The issuer of a security in which a customer invests, either directly or through a
   mutual fund, may decide to stop or reduce dividends or even default in some cases. If the issuer of the
   security falls out of favor or has its credit rating cut, the price could fall and customers could lose value.
   If there is a need to sell the security before maturity or if the issuer goes bankrupt, the customer could
   lose the entire investment.

   Economic Risk: The state of the nation’s or the world’s economy may change and that may affect
   investments.

   Inflation Risk: Inflation erodes purchasing power and is often associated with rising interest rates.
   Either of these events may adversely affect the long-term purchasing power of the client.

   Interest Rate Risk: as interest rates change the value of a fixed income investment also changes. The
   client may encounter lower values in their portfolio even though the bond continues to pay on time. If
   customers invest to realize a certain amount of income and that income stream is dependent on the
   investment paying a certain interest rate, changing conditions may affect that interest rate and the
   customer’s income from that investment.

   Liquidity Risk: If an investment has gained value since the customer purchased it but there is no buyer
   to purchase it, it is considered to be illiquid at that point and the security may not be able to be
   liquidated for its current intrinsic value.

   Market Risk: In making an investment customers are usually anticipating that the financial market will
   behave in a way that will be advantageous to the customer. That is not always the case over a long or
   short term period of time.

   Volatility Risk: This is the measure of uncertainty in the future price of an asset. If an asset has rapid
   price swings, volatility will be high. If an asset price is consistent and rarely changes, volatility will be
   low.

   Prepayment Risk: Most mortgage securities receive principal as part of the periodic payments. The
   investor will need to reinvest the principal to continue receiving interest, but from another source. The

Epsilon Financial Group, Inc.                                                             IARD/CRD No: 111990
Form ADV Part 2A                                                                                  June 1, 2026
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