George M Hiller Companies LLC

Item 5        Fees and Compensation
                   INVESTMENT PORTFOLIO MANAGEMENT FEES
Our investment management fees for portfolio management are based upon a
percentage of assets under management. In general the portfolio management fee
schedule below applies to the aggregate assets covered under the investment advisory
agreement with the George M. Hiller Companies, LLC. Annual fees also include a
separate non-refundable account maintenance fee of $50.00 per account which is billed
at the rate of $25.00 in March and September of each calendar year.
Account Market Value                                               Annual Percentage Fee
Less than $1,000,000.00                                             1.5%
Over $1,000,000.00                                                  1.0%
Limited Negotiability of Advisory Fees: Although George M. Hiller Companies, LLC
has established the aforementioned fee schedule(s), we retain the discretion to
negotiate alternative fees on a client-by-client basis. Client facts, circumstances and
needs are considered in determining the fee schedule. These include the complexity of
the client's situation, assets to be placed under management, anticipated future
additional assets; related accounts; portfolio style, account composition, and reports,
among other factors. The specific annual fee schedule is identified in the contract
between the adviser and each client.
We may group certain related client accounts for the purposes of achieving the
minimum account size requirements and determining the annualized fee.
Discounts, not generally available to our advisory clients, may be offered to family
members and friends of associated persons of our firm and to charitable organizations.
Fees Billed in Advance or Arrears: Our advisory fees are charged in one of two ways as
agreed upon with the client:
   •   In advance: Advisory fees are billed in advance at the beginning of each calendar
       quarter based upon the asset value (market or fair market value in the absence of
       market value, plus any credit balance or minus any debit balance), of the client's account
       equity at the end of the previous quarter.
   •   In arrears: Advisory fees are billed in arrears at the end of each calendar quarter based
       upon the asset value (market or fair market value in the absence of market value, plus
       any credit balance or minus any debit balance), of the client's account at quarter end.
When authorized by the client, fees are debited from the account in accordance with the terms
set forth in the Investment Advisory Agreement. Clients may request a manual bill.

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                       INDIVIDUAL 401K MANAGEMENT FEES
Our annual fees for these accounts are based on the percentage of assets under
management and generally range from .50% to 1.0%. The specific terms of the fees for
this service are outlined in the engagement letter. Fees are debited from another
account selected by the client under portfolio management by the adviser or by manual
bill.
Advisory fees are billed in advance at the beginning of each calendar quarter based
upon the asset value at the end of the previous quarter.
                        COMPANY 401K MANAGEMENT FEES
Our annual fees are billed quarterly in advance or in arrears depending on the plan
trustee's Investment Advisory Agreement requirements. Fees range from .75% to 1.0%
based on the account value at the end of the previous quarter. Trustees may make
arrangements for onsite visits at an additional cost. Fees are debited from the company
account or by manual bill.
                             FINANCIAL PLANNING FEES
George M. Hiller Companies, LLC's Financial Planning fee is determined based on the
nature of the services being provided and the complexity of each client's circumstances.
All fees are agreed upon prior to entering into a contract with any client through a
written engagement letter.
The fee for a written financial plan is based on the amount of professional time required
to prepare and present the plan. Fees are negotiable depending on the specific facts
and circumstances of a particular client engagement. A typical plan costs approximately
$2,000.00 to $3,500.00, with half paid upon signing the engagement letter and the
balance due upon presentation of the written financial plan.
A client can terminate a planning engagement at any time and will receive a refund of
amounts paid less cost of actual professional time spent on the plan. Clients have five
business days to terminate the engagement for a full refund.
                      BILLABLE HOURLY ENGAGEMENT FEES
For individual consultation relating to financial planning topics the fees range from
$125.00 to $425.00 per hour depending on the personnel assigned to the work and the
expertise needed to deliver the service. The client is engaged for this consultation by a
written engagement letter. Fees are due upon receipt of the completed work.

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                                  529 ACCOUNT FEES
Clients will be charged a one-time fee of $50.00 to set up a 529 plan account payable to
the George M. Hiller Companies, LLC.
   COMPENSATION TO CERTIFIED FINANCIAL PLANNER PRACTITIONERS™
The George M. Hiller Companies, LLC and the Certified Financial Planner
Practitioners™ receive a percentage of the investment advisory fees as well as a
percentage of financial planning or billable hourly work. Certified Financial Planner
Practitioners™ are also paid a salary by the employer. The firm asks that all payments
for professional services are made payable to the George M. Hiller Companies, LLC.

                   GENERAL INFORMATION CONCERNING FEES
Termination of the Advisory Relationship: A client agreement may be canceled at
...

types of clients:
   •   Individuals (other than high net worth individuals)
   •   High net worth individuals
   •   Pension and profit sharing plans (other than plan participants)
   •   Charitable organizations
   •   Trusts
   •   Private Foundations
   •   Corporations or other businesses not listed above
As previously disclosed in Item 5, our firm has established certain initial minimum
account requirements, based on the nature of the service(s) being provided. For a more
detailed understanding of those requirements, please review the disclosures provided in
each applicable service.