Frank Rimerman Advisors LLC

Fees and Compensation
For managed account and investment advisory services, our advisory fees are
generally based on a percentage of the current market value of the assets in the
client’s account and are set out in the agreement between the client and Frank,
Rimerman Advisors. The total annual fees typically range from 0.30% to 1.20%
and are negotiable. All fees are deducted quarterly from the client’s account based
on the value of the account on the last day of the previous quarter.

Of the total annual fees, our investment advisory fees typically range from 0.10%
to .70% of the value of the client’s assets. We currently use the following tiered
fee structure:

         Assets Under Advisory                          Advisory Fee
            First $5 million                               0.70%
        $5 million to $10 million                          0.50%
        $10 million to $20 million                         0.30%
       $20 million to $100 million                         0.20%
           Over $100 million                               0.10%

New FRA clients generally have a minimum fee of $15,000 annually.

Of the total annual fees, the client’s account is also charged quarterly for agreed-
upon fees charged by the investment management platform provider (where
applicable), the individual, third-party asset managers, mutual funds (where
applicable), and custodians.

The exact fees for these services are disclosed to and agreed upon by the client

We reserve the right to negotiate fees and we manage certain accounts without an
advisory fee, such as accounts of employees, former employees, employees’
affiliates, or their relations. We, in certain circumstances, negotiate a reduced
annual minimum to avoid charging fees deemed to be excessive.

For clients who engage us on an hourly basis, including financial planning clients,
our billing rates range from $360 to $825. Fixed fee engagements are available.

Performance Fees and Side-by-Side Management
We do not charge performance-based fees.

Types of Clients
We provide investment advisory services to high-net-worth individuals, qualified
investors, trusts and estates, charitable organizations, and some limited liability
companies.

Methods of Analysis, Investment Strategies, and Risk of Loss
We use a long-term investment philosophy and provide individual advice based on
each client's risk tolerance. Our investment recommendations are based upon
fundamental and technical analysis of investments provided by a variety of publicly
available research and reports. If FRA were to recommend a third party asset
manager to a client, we recommend such asset managers based on client
investment objectives and our review of information provided by the asset managers
which are independent third parties.

When recommending the purchase of mutual funds to clients, FRA’s policy is to
recommend that clients purchase the least expensive mutual fund share class
available to them. The firm will assess what mutual fund share classes are available
to its clients to determine the least expensive share class taking into consideration
the client’s needs and anticipated activity in the account.

While we perform due diligence as described above, investing in securities involves
risk of loss that clients/investors should be prepared to bear. Such loss also
includes the potential loss of principal.