Flexible Plan Investments Ltd

Item 5 – Fees and Compensation

Section 5.A – Fee Snapshot
Adviser's business model is to collect a combined advisory fee from client accounts — composed of (1) Adviser's own tiered advisory
fee for investment management services, which decreases as account size increases, and (2) a flat-rate compensation component for
the client's financial adviser (solicitor or co-adviser), which is chosen by the financial adviser within ranges established by Adviser.
The specific solicitor/co-adviser rates applicable to each client are set forth in the Separate Written Disclosure document attached to
the client's IMA.

Client Advisory Note. Clients should consider total costs — including the FPI advisory fee, financial adviser compensation,
underlying product expenses, and platform/custodian charges — not only any single component, when evaluating the overall cost of
the program.

The table below summarizes fee components by program. It does not include underlying product expenses (fund expense ratios) or
platform/custodian charges payable to third parties. Donor Advised Fund (DAF) accounts follow the same advisory fee schedule as
FFS or Non-FFS SMA accounts, as applicable — see Section 5.E. All fee rates are annual maximums; actual rates may be lower.
See Section 5.E for full tier-by-tier breakdowns.

      Program           FPI Advisory       Financial         Maximum         Optional            Platform /      Underlying
                        Fee (Annual,        Adviser           Total        Establishment        Custodian          Fund
                          Tiered)        Compensation        Advisory           Fee            (Third Party)     Expenses
                                         (Annual, Flat)        Fee

                         Paid to FPI         Paid to         Combined       FPI 0.20% /        Paid to Third       Paid to
                                            Financial        maximum       Solicitor up to         Party            Fund
                                             Adviser                           1.00%

 FFS Accounts             1.00% →          0% – 1.25%         2.25% →       Up to 1.20%       Axos /             Fund / ETF
 (Most SMA              0.35% (tiered      (flat; set by       1.60%          total (FPI      Nationwide /       expense
 accounts)                by AUM)            adviser)                      0.20%; solicitor   platform           ratios
                                                                            up to 1.00%)      charges

 Non-FFS                 Half of total     Half of total     2.00% →        Same as FFS       Platform-          Fund / ETF
 Accounts (Legacy         tiered fee:       tiered fee:     0.70% (see         (where         dependent          expense
 agreements)               1.00% →         Fixed at FPI         5.E)         applicable)                         ratios
                        0.35% (tiered      rate per tier
                           by AUM)          (1.00% →
                                              0.35%)

 ETF / Direct             0.75% →          0% – 1.00%         1.75% →           None          Trading costs;     ETF
 Investment             0.35% (tiered      (flat; set by       1.35%                          bid/ask spread     expense
                          by AUM)            adviser)                                                            ratios

 FundLink                 0.60% →          0% – 1.25%         1.85% →           None          Platform           Fund
                        0.35% (tiered      (flat; set by       1.60%                          charges            expense
                          by AUM)            adviser)                                                            ratios

 Group Retirement         0.75% (all      Fixed at 1.00%     1.75% (all         None          Record keeper /    Fund
 (Flex Plan / SA            sizes)           (per plan         sizes)                         TPA fees           expense
 401k)                                      agreement)                                                           ratios

 Orphaned House            1.00% →           None (no         1.50% →           None          Custodian          Fund
 Accounts                   0.35%            solicitor)        0.85%                          charges            expense
                         (advisory) +                                                                            ratios
                            0.50%
                          (servicing)

Part 2A of Form ADV                                                6                                                          #119-0326
Firm Brochure

      Program           FPI Advisory         Financial         Maximum         Optional             Platform /      Underlying
                        Fee (Annual,          Adviser           Total        Establishment         Custodian          Fund
                          Tiered)          Compensation        Advisory           Fee             (Third Party)     Expenses
                                           (Annual, Flat)        Fee

                         Paid to FPI           Paid to        Combined        FPI 0.20% /        Paid to Third        Paid to
                                              Financial       maximum        Solicitor up to         Party             Fund
                                               Adviser                           1.00%

 Small Accounts         1.00% (flat; all    0% – 1.00%        1.00%–               None         Custodian           Fund
 (<$25,000 initial          sizes)          (flat; set by     2.00%           (Establishment    charges             expense
 balance)                                     adviser)                           Fee NOT                            ratios
                                                                                permitted)
...

Item 7 – Types of Clients

Section 7.A – Who Is FPI's Client?

Depending on the program through which you invest, you may be Adviser's direct advisory client, or you may be an investor in a
program where Adviser's counterparty is a platform, plan sponsor, or other institutional entity. The following clarifies what Adviser's
client relationship means practically:
         Question                                                           Answer

 Who receives this             Investors who are direct IMA clients of Adviser receive this brochure and material change
 brochure and updates?         notifications directly. Platform and model clients receive disclosure through their platform or
                               plan sponsor.

 Who the contracting party     If you have signed an IMA directly with Flexible Plan Investments, Ltd., you are a direct
 is?                           advisory client. If your account is on a third-party platform or retirement plan, the platform or
                               plan is Adviser's counterparty.

 Who has authority to give     Direct IMA clients give instructions through their IMA and suitability questionnaire. Platform-
 investment instructions?      resident investors give instructions through the platform's participant account management
                               agreement.

 Where to direct               All investors — whether direct or platform clients — may contact FPI's Compliance
 complaints or questions?      Department at 800-347-3539 or gsmith@flexibleplan.com.

 Which agreement               For direct IMA clients, the IMA governs Adviser's obligations. For platform and model
 governs?                      relationships, the agreement between Adviser and the platform governs.

Section 7.B – Client Types
Adviser provides investment advisory services to individuals, high net worth individuals, investment companies including mutual
funds, corporate pension and profit-sharing plans, other investment advisers, other business entities, charitable organizations, state or
municipal government entities, and other institutional investors. Adviser also operates in the capacity of a TAMP providing services to
other registered investment advisers and broker-dealers and their clients, and as a platform or model provider to various retirement
plan platforms and broker-dealer platforms.

Section 7.C – Account Minimums

                            Program                                             Minimum to Open and Maintain

 All programs (standard)                                                                     $25,000

 Group Retirement Plans (participant accounts)                                             No minimum

 Small Accounts Program ($5,000–$24,999)                                                      $5,000

 Strategic Solutions / Nationwide Advisory Solutions                                         $15,000
 Monument VA

 Investor Class Self-Directed Brokerage Accounts at Fidelity                                 $100,000
 BrokerageLink

 Donor Advised Fund Program                                                                  $50,000

 Common Ground Direct Investment                                                             $500,000

 Targeted Yield Income Distribution Service (TYDS)                                           $250,000

 Targeted Income Distribution Service (TIDS)                                                 $250,000

Part 2A of Form ADV                                                 15                                                             #119-0326
Firm Brochure

Adviser reserves the right to waive account minimums in its discretion. Minimums may be waived based on factors such as related
household accounts, anticipated growth, or other circumstances at Adviser's discretion.