FFG Retirement Advisors LLC

Item 5 – Fees and Compensation

  The following paragraphs detail the fee structure and compensation methodology for services provided by the
  Advisor. Each Client engaging the Advisor for services described herein shall be required to enter into a written
  agreement with the Advisor.

  A. Fees for Advisory Services
  Wealth Management Services
  Wealth management fees are paid quarterly in advance pursuant to the terms of the wealth management
  agreement. Wealth management fees are based on the market value of assets under management at the end of
  the prior calendar quarter. Wealth management fees are based on the following schedule:

                              Assets Under Management ($)                   Annual Rate (%)
                              Up to $499,999                                    1.30%
                              $500,000 to $999,999                              1.05%
                              $1,000,000 to $1,999,999                          0.85%
                              $2,000,000 and Over                               0.75%

  The wealth management fee in the first quarter of service is prorated from the inception date of the account[s] to
  the end of the first quarter. Fees may be negotiable at the sole discretion of the Advisor. The Client’s fees will take
  into consideration the aggregate assets under management with the Advisor. All securities held in accounts
  managed by FFG Retirement Counseling will be independently valued by the Custodian. FFG Retirement
  Counseling will conduct periodic reviews of the Custodian’s valuations.

  Financial Planning Services
  Standalone financial planning services are offered as a fixed annual fee ranging up to $10,000. Financial planning
  fees may be negotiable based on the nature and complexity of the services to be provided and the overall
  relationship with the Advisor. An estimate for total costs will be determined prior to establishing the advisory
  relationship.

  B. Fee Billing
  Wealth Management Services
  Wealth management fees are calculated by the Advisor or its delegate and deducted from the Client’s account[s]
  at the Custodian. The Advisor shall send an invoice to the Custodian indicating the amount of the fees to be
  deducted from the Client’s account[s] at the beginning of the respective quarter. The amount due is calculated by
  applying the quarterly rate (annual rate divided by 4) to the total assets under management with FFG Retirement
  Counseling at the end of the prior quarter. Clients will be provided with a statement, at least quarterly, from the
  Custodian reflecting the deduction of the wealth management fee. Clients are urged to also review and compare

                                                FFG Retirement Counseling
                                   5975 South Quebec Street, Suite 130, Centennial, CO 80111
                                         Phone: (303) 327-8100 I Fax: (303) 327-8101
Page 6                                           www.ffgretirement.com

  the statement provided by the Advisor to the brokerage statement from the Custodian, as the Custodian does not
  perform a verification of fees. Clients provide written authorization permitting advisory fees to be deducted by FFG
  Retirement Counseling to be paid directly from their account[s] held by the Custodian as part of the wealth
  management agreement and separate account forms provided by the Custodian.

  Financial Planning Services
  Financial planning services fees are invoiced up to one hundred percent (100%) of the expected total fee upon
  execution of the financial planning agreement. After the first 12 months of service, the Client may renew their
  engagement, and the financial planning services fees are invoiced and payable upon renewal.

  C. Other Fees and Expenses
  Clients may incur certain fees or charges imposed by third parties in connection with investments made on
  behalf of the Client’s account[s]. FFG Retirement Counseling includes securities transaction costs as part of its
  overall investment advisory fee through the FFG Retirement Counseling Wrap Fee Program. Securities
  transaction fees for Client-directed trades may be charged back to the Client. Please see Item 4.D. above as
  well as Appendix 1 – Wrap Fee Program Brochure.

  In addition, all fees paid to FFG Retirement Counseling for investment advisory services are separate and
  distinct from the expenses charged by mutual funds and ETFs to their shareholders, if applicable. These fees
  and expenses are described in each fund’s prospectus. These fees and expenses will generally be used to pay
  management fees for the funds, other fund expenses, account administration (e.g., custody, brokerage, and
  account reporting), and a possible distribution fee. A Client may be able to invest in these products directly,
  without the services of FFG Retirement Counseling, but would not receive the services provided by FFG
  Retirement Counseling which are designed, among other things, to assist the Client in determining which
  products or services are most appropriate for each Client’s financial situation and objectives. Accordingly, the
  Client should review both the fees charged by the fund[s] and the fees charged by FFG Retirement Counseling
  to fully understand the total fees to be paid. Please refer to Item 12 – Brokerage Practices for additional
  information.

  D. Advance Payment of Fees and Termination
  Investment Management Services
  FFG Retirement Counseling is compensated for its wealth management services in advance of the quarter in
  which services are rendered. Either party may terminate the wealth management agreement, at any time, by
  providing advance written notice to the other party. The Client may also terminate the wealth management
  agreement within five (5) business days of signing the wealth management agreement at no cost to the Client.
...

Item 7 – Types of Clients

  FFG Retirement Counseling offers investment advisory services to individuals, high net worth individuals, trusts,
  and estates. The amount of each type of Client is available on FFG Retirement Counseling’s Form ADV Part 1A.
  These amounts may change over time and are updated at least annually by the Advisor.

  FFG Retirement Counseling generally requires a minimum relationship size of $500,000 to effectively implement
  its investment management services. The minimum relationship size may be waived at the sole discretion of the
  Advisor.