Goodwin Capital Advisers Inc

Item 5 – Fees and Compensation

The client’s Investment Management Agreement specifies the fees charged by
Goodwin. All fees are subject to negotiation. Other charges, fees and commissions are
in addition to Goodwin’s management fee. Goodwin’s fees do not include brokerage
commissions, transaction fees, and other related costs and expenses which shall be
paid by the client. Goodwin does not receive any portion of these additional fees.

Form ADV Parts 2A & 2B                      1                                   March 2026

Goodwin Capital Advisers, Inc.

Clients do incur other charges including charges imposed by custodians.

Institutional Accounts
Asset management fees are determined based on contractual provisions and are
earned based on percentages of the assets under management. Billing is generally
conducted quarterly in arrears with the majority of asset management clients billed
based on quarter end value. Goodwin does not deduct management fees from a
client’s account. Management fees are prorated for each capital contribution and
withdrawal made during the applicable calendar quarter (with the exception of
contributions and withdrawals made in the ordinary course of business, such as fees
and expenses). Accounts initiated or terminated during a calendar quarter will be
charged a pro-rated fee.

The fees charged for separately managed accounts are subject to negotiation and are
based on the fair market value of the assets depending on the size of the account and
strategy selected.

The fee schedule by investment strategy is as follows:

Collective Investment Trust Fund
At this time, the CIT fund offers one share class in which Goodwin will receive an
annual management fee of 30bps.

Form ADV Parts 2A & 2B                     2                               March 2026

Goodwin Capital Advisers, Inc.

Item 7 – Types of Clients

As stated in Item 4, Goodwin Capital Advisers provides fixed income investment
services for third-party clients. Our client base includes various corporate, public, and
Taft- Hartley pension plans.

Regardless of client type, Goodwin’s client minimum account size for maintaining an
account is stated in Item 5.