Goepper Burkhardt LLC

Item 5 - Fees and Compensation
Retirement Wealth Management Fees. Retirement wealth management fees are billed
monthly in arrears, based on the market value of the aggregate of all managed accounts at the
end of the previous month. The annual fee calculated at the end of each month is then prorated
based on the number of days in the month billed. Client fees are debited from the client’s
custodial accounts at Schwab Institutional. GB clients do not have the option of paying GB
directly (check, credit card, etc.). Annual fees are based on a percentage of assets-under-
management. GB’s standard fee schedule is tiered as follows:

> .95% (95 basis points) or $750/month from $0 to $1 million in assets under management;

.85% (85 basis points) from $1 million to $2 million in assets under management;

.75% (75 basis points) from $2 million to $3 million in assets under management;

.65% (65 basis points) from $3 million to $4 million in assets under management;

.55% (55 basis points) from $4 million to $5 million in assets under management;

.45% (45 basis points) from $5 million to $6 million in assets under management;

.35% (35 basis points) from $6 million to $7 million in assets under management;

.25% (25 basis points) on all assets over $7 million.

The resulting fee is a blended rate of all the tiers. There is a $750 per month fee for portfolios
less than $1,000,000. Any annuity management fees are charged based on a flat fee
corresponding to the lowest tier of your fee schedule and are deducted directly from the annuity.
The annuity flat fee does not adjust but the annuity value does count towards the aggregate value
for regular billing at Schwab.

This fee schedule is meant to encourage clients to aggregate all financial assets at GB. GB may
adjust fees and fee schedules under special circumstances. Adjustments are based upon the
complexity of the services rendered to the client. Pre-existing advisory clients are subject to
GB’s minimum account requirements and advisory fees in effect at the time the client entered the
advisory relationship. Therefore, GB’s account requirements and fee schedules will differ
among clients due to services rendered and accommodations.

It is incumbent upon the client to advise GB about financial changes, and whether they want to
meet with us and address financial planning matters. We believe financial planning and tax
planning are important and there should be ongoing reviews. However, if the client does not
take advantage of this offer, then there is no change in our fee schedule. This means that the GB
management fee is for portfolio management and there is no extra charge planning.

Other Fees. GB has selected Schwab Institutional as its broker/custodian. Please see Item 12 -
Brokerage Practices for more information on the process we use to select brokerage firms for
your securities transactions. Schwab Institutional charges transaction fees on some mutual funds
and other securities.

Clients should also understand that mutual funds and exchange traded funds impose internal
investment management fees described in the fund’s prospectus. These fees are in addition to
the fees paid to GB. GB designs our investment portfolios to minimize these expenses.
Custodians may charge other fees including, but not limited to, wire transfer fees, overdraft fees,
exchange fees, etc., and these fees are the responsibility of the client. GB may charge hourly
fees when counseling clients who do not have substantially all their portfolio assets under
management with GB.

GB takes all fees and expenses into account, with the goal of minimizing mutual fund internal
expense ratios, deferred sales charges, exchange fees, transfer fees, wire transfer fees, electronic
fund transfer fees and taxes. These fees and expenses are in addition to the GB retirement wealth
management fee.

Commissions on the Sale of Financial Products. GB receives compensation solely from fees
paid directly by clients i.e., the firm does not receive commissions on the sale of financial
products or referral fees from other professionals.

Item 7 – Types of Clients
GB provides retirement wealth management services to mostly retirement-minded individuals
and families, but also, foundations, retirement plans, trusts, and estates.

GB usually requires a minimum account size of $1,000,000 or a minimum fee of $750 per
month. However, GB may also use other metrics including income, savings rate, and assets to
make exceptions. GB prefers to partner with clients who are serious about accomplishing their
retirement goals rather than having an inflexible focus on account size.

As part of our service, we work with children and family on intergenerational family wealth
transfer. Engagements with these family members are often limited in scope and offered for a
reduced fee or no fee.