Goldman Lancaster Inc

Item 5: Fees & Compensation
 Comprehensive Portfolio and Investment Management Services

 Our firm’s fees are generally negotiable. The annual account fee is typically a straight percentage
 based on the value of all assets in the account(s). The annual account fee may also be structured on
 a tiered basis, with a reduced percentage rate based on reaching certain asset thresholds. Tiered fee
 schedules can also be applied across multiple accounts at the household level.

 Actual client fees will be detailed in the client’s advisory agreement. In all cases, the maximum
 annual fee is 2%

 Our firm’s fees are billed on a pro-rata annualized basis quarterly in advance based on the value of
 your account(s) on the last day of the previous quarter. Fees will generally be automatically
 deducted from your managed account(s). Please note that fees will be adjusted for deposits and
 withdrawals made during the quarter.

 As part of this process, you understand and acknowledge the following:

    a) LPL Financial as your custodian sends statements at least quarterly to you showing all
    disbursements for your account, including the amount of the advisory fees paid to us;
    b) You provide authorization permitting fees to be directly paid by these terms; and
    c) LPL Financial calculates the advisory fees and deducts them from your account.

    In rare cases, we may agree to directly bill clients.

 Qualified Retirement Plan Services

 Our firm’s fee is an annualized percentage based on the value of plan assets invested in Roster
 Funds, payable quarterly in advance. Actual client fees will be detailed in the Client’s Qualified
 Retirement Plan Services agreement. Our firm’s fees are billed on a pro-rata basis and are based on
 the value of plan assets invested in Roster Funds on the last day of the previous quarter. Fees will
 be automatically deducted from plan assets.

 Financial Planning & Consulting Minimum Fee Schedule:

      Personal Net Worth                                     Minimum Fee
      Less than $600,000                                      $1,500
      $600,001 - $1,200,000                                   $2,000
      $1,200,001 - $2,500,000                                 $2,500
      $2,500,001 - $5,000,000                                 $3,000
      $5,000,001 - $10,000,000                                $4,000
      Over $10,000,001                                        $5,000
                                                                           Goldman Lancaster ADV 2A Page 6

Fees may be in excess of these minimum amounts if an individual situation is significantly more
complicated than is typical. Annual or other periodic reviews are priced at one half of the then
current fee schedule based on the client's then current net worth. The fee for a "modular plan” (i.e.
stand alone business continuity planning) may be reduced accordingly.

The specific manner in which fees are charged by Goldman Lancaster is established in a client’s
written agreement with Goldman Lancaster entered into at the time of engagement. We generally
require an advance payment of fifty-percent (50%) of the ultimate financial planning or consulting
fee with the remainder of the fee directly billed to clients and due to us within thirty (30) days of the
financial plan being delivered or consultation rendered to you. In All cases, we will not require pre
payment of fees exceeding $1200 when services cannot be rendered within 6 (six) months.

Goldman Lancaster also provides financial consulting services on an hourly basis. In such cases,
Goldman Lancaster will make a best efforts estimate of the time necessary to complete each specific
engagement before the work is commenced.

Consulting Services

We charge on an hourly or flat fee basis for retirement plan participant consulting services. Our
hourly fee is $350 while our flat fees are determined on a case by case basis. The total fee is based on
the scope and complexity of our engagement, with details of the fee arrangement set forth in the
applicable consulting agreement. Flat fees are typically charged annually for ongoing consulting
services. The client will be invoiced directly for the fees.

Other Fees

Non-Wrap Fee Clients will incur brokerage and transaction charges for trades executed in their
accounts (please refer to the “Brokerage” section of this Brochure for further details). These
transaction fees are separate from our fees and will be disclosed by the brokerage firm that the
trades are executed through. Also, clients will pay the following separately incurred expenses, which
we do not receive any part of: charges imposed directly by a mutual fund, index fund, or exchange
traded fund which shall be disclosed in the fund’s prospectus (i.e., fund management fees and other
fund expenses).

Wrap fee clients will receive our Wrap Fee Program Brochure. Wrap fee clients will not incur
transaction costs for trades. More information about this is disclosed in our separate Wrap Fee
Program Brochure.

We may recommend that a client rollover retirement accounts in order for us to provide investment
advisory services to those accounts. As a result, we will earn a management fee and that fee may be
higher than the fees and expenses incurred by the client should the rollover not occur. In this regard,
this gives Goldman Lancaster, or its supervised persons, an incentive to recommend rollovers of
retirement accounts based on the compensation received, rather than on a client’s needs.

Refunds Following Termination

We charge our advisory fees quarterly in advance. In the event that you wish to terminate our
services, we will refund the unearned portion of our advisory fee to you. You need to contact us in
writing and state that you wish to terminate our services.

                                                                            Goldman Lancaster ADV 2A Page 7

Item 7: Types of Clients & Account Requirements
Goldman Lancaster offers investment advisory services to individuals, corporations, non-profits,
trusts, estates, endowments, and retirement accounts. We do not have any requirements to open
or maintain an account with our firm.