Glass Jacobson Investment Advisors LLC

ITEM 5. FEES AND COMPENSATION
    COMPENSATION
    Discretionary or Non-Discretionary Investment Advisory Management Fee
    The Company's Management Fee with respect to Investment Advisory Accounts is based upon a percentage of
    the portfolio value on the last day of the prior quarter and is billed in advance at the beginning of each quarter.
    Adjustments for significant contributions and withdrawals to the portfolio are prorated for the quarter in
    which the change occurs.

    If an Investment Advisory Account is opened during the quarter, the Management Fee will be prorated for the
    entire quarter and based on the beginning account value. The account will be charged two fees during the first
    billing cycle to reflect the partial quarter when the account was opened (payment in arrears) and the current
    quarter (billing in advance).

    For Investment Advisory Accounts, including types of accounts serviced through the firm’s Investment
    Advisory services platform for Individuals, Trust’s, Estates, Foundations, and Pooled Retirement accounts (e.g.
    Cash Benefit Pension, Defined Benefit Pension, and Solo 401(k)), the Management Fee is charged according to the
    following tiered fee schedule:

    For account relationships of $1 million or more:
    PORTFOLIO VALUE                                ANNUAL RATE
    First $2,000,000 of assets                     1.00%
    Next $3,000,000 of assets                      0.85%
    Next $5,000,000 of assets                      0.75%
    Over $10,000,000 of assets                     0.50%

    For account relationships of less than $1 million, the following fixed rate fee schedule applies:

    $0 - $250,000                                  1.50%
    $250,001- $1,000,000                           1.25%

    Although the Management Fee listed above is a standard fee, such fee in some circumstances is negotiable
    according to a variety of factors; including but not limited to the size and type of account, complexity,
    relationship with the Company (including with respect to services provided to client by the Company or its
    affiliates), its owners and/or employees.

    Clients grant the Company written authority to receive quarterly payments directly from the client's account
    held by the respective custodian. The Company will send to the client an informational invoice, showing the
    amount of the fee to be charged to the account, the value of the client's assets on which the fee is based, and the
    specific manner in which the fee is calculated. Fees for each quarter are noted on the monthly statement each
    client receives from the custodian one month after quarter-end. Clients may elect to be billed for fees rather
    than having them deducted from their accounts.
    In addition to the above Management Fee and the BAA service fee, Investment Advisory Accounts are assessed
    brokerage and transaction charges with respect to trades placed for the account. These charges are paid to the
    account custodian for effecting transactions and may be higher or lower than transaction charges or
    commissions the client may pay at other broker-dealers. Please refer to the section below (Item 12) entitled,

    “Brokerage Practices” for additional information. Clients do not pay a separate custodial fee.

    Inherent Conflict of Interest: Because we charge an ongoing asset-based fee, The Company is incentivized to
    increase the managed assets in a client account, thereby increasing the fees paid by its clients.

    TERMINATION
    An Advisory Agreement may be terminated at any time for any reason by either party upon thirty days (30)
    days’ written notice to the other. The Company will reject any termination instructions, including account
    liquidation instructions, unless Client provides those instructions in writing. The client will be entitled to a
    pro-rata refund of any prepaid quarterly account fee based upon the number of days remaining in the quarter
    after the termination date.

    COMPENSATION FOR THE SALE OF SECURITIES OR OTHER INVESTMENT PRODUCTS
    Typically, the Company recommends no-load and load-waived mutual funds to its clients. Clients benefit from
    not paying a sales commission to purchase a mutual fund but may pay a nominal transaction fee to the account
    custodian.
    Additionally, it is possible for a client to also incur certain charges imposed by third parties other than the
    Company in connection with investments made through the account. These charges may include, but are
    not limited to, mutual fund 12b-1 distribution fees and/or service fees (paid to the custodian), or certain
    deferred sales charges on previously purchased mutual funds purchased while the account assets were
    custodied at a prior custodian. These fees are disclosed in the fund's prospectus provided to the client by
    outside third parties.

    Buy All Accounts (BAA) Service

    Clients may choose to participate in the BAA service in one of two ways. First, clients may choose to
    participate in the BAA service in which the Company can trade in subaccounts of clients’ variable
    annuities.

    Second, clients may choose clients may choose to participate in the BAA service where the Company does
    not trade nor manage the client’s account. Such participation enables the Company to consider
    information about the client’s investments held with other custodians when rendering advice with
    respect to the Investment Advisory Account, as well as to provide non-discretionary advice to such client
    as to the investments in the accounts reported through BAA. Such clients are under no obligation to act
    on or consider any advice that may be rendered by the Company with respect to such accounts, and
    clients may direct the investments in such accounts in any manner they desire with respect to any
...

ITEM 7. TYPES OF CLIENTS
    The Company generally provides investment advice to individuals; 401(k), defined contribution, and defined
    benefit pension plans; trusts; estates; and charitable organizations.

    With respect to Client Advisory Accounts, the Company generally does not manage accounts with initial deposits less
    than $100,000. Accounts below this minimum may be negotiable and accepted on an individual basis at the Company’s
    discretion or enrolled in our automated investment program.

    With respect to 401(k) plan clients, when the Company’s advisory fee amounts to less than$2,500 per year,
    then the plan sponsor is responsible for paying the difference between the amount paid from plan assets and
    $2,500.