Going Sebastien Fisher & Lebouef LLP

Item 5 - Fees and Compensation

General Fee Information
Fees paid to us are exclusive of all custodial and transaction costs paid to the client’s custodian,
brokers or other third-party consultants. Please see Item 12 - Brokerage Practices for additional
information. Fees paid to us are also separate and distinct from the fees and expenses charged by
mutual funds, ETFs (exchange traded funds) or other investment pools to their shareholders
(generally including a management fee and fund expenses, as described in each fund’s prospectus
or offering materials). You should review all fees charged by funds, brokers, Going CPAs and others
to fully understand the total amount of fees paid by you for investment and financial-related
services.

Portfolio Management Fees
The annual fee schedule, based on a percentage of assets under management, is as follows:

                       First $1,000,000                1.25%
                       Next $500,000                   1.00%
                       Balance over $1,500,000         0.75%

The minimum portfolio value is generally set at $100,000. Minimum annual fees may apply. We
may, at our discretion, make exceptions to the foregoing or negotiate special fee arrangements
where we deem it appropriate under the circumstances.

Portfolio management fees are generally payable quarterly, in advance. If management begins after
the start of a quarter, fees will be prorated accordingly. With your authorization and unless other
arrangements are made, fees are normally debited directly from your account(s).

Either you or Going CPAs may terminate your Investment Advisory Agreement at any time, subject
to any written notice requirements in the agreement. In the event of termination, any paid but
unearned fees will be promptly refunded to you based on the number of days that the account was
managed, and any fees due to us from you will be invoiced or deducted from your account prior to
termination.

Financial Planning and General Consulting Fees
For those clients who do not require the continuous portfolio management services of Going CPAs,
fees are charged hourly at rates ranging from $125 to $225, depending on the personnel involved
and the scope of the work. These charges are invoiced monthly, in arrears. The hourly rates are not
negotiable. For large projects or at your request, we may provide you with an estimate prior to
beginning work.

Discretionary Investment Management Services for Plan Participants
For Plan Participants who engage us for ongoing, discretionary management of their Plan assets, we
assess a fee of 1% annually, payable in advance.

Other Compensation
Darren Cart, Partner of Going CPAs, is licensed to sell insurance in Louisiana. In providing advisory
services, Mr. Cart may recommend the purchase of products under circumstances where he would
be entitled to receive a commission or other compensation in the transaction. In all such
circumstances, however, you will be notified of this payment in advance of the transaction, and
under no circumstances will you pay both a commission to Mr. Cart and a management fee to us on
the same pool of assets.

Item 7 - Types of Clients

We serve individuals, trusts, estates and pension and profit-sharing plans. With some exceptions,
the minimum portfolio value eligible for conventional investment advisory services is $100,000.
Minimum annual fees may apply. Under certain circumstances and in its sole discretion, we may
negotiate such minimums.