Horizons Wealth Management Inc

Fees and Compensation

                           A. Fee schedule:

                           Refer to section A in Advisory Business. All fees are negotiable at HWM’s discretion.

                           B. Fee deductions:

                           On a quarterly basis we deduct fees from management accounts for most clients. Each client has the option
                           of paying by check.

                           C. Additional fees and expenses:

                           As part of our investment advisory services to you, we may invest, or recommend that you invest, in mutual
                           funds and exchange traded funds (ETFs). The fees that you may pay to our firm for investment advisory
                           services are separate from the fees and expenses charged by mutual funds or ETFs (described in each fund’s
                           prospectus) to their shareholders. You may also incur transaction charges and/or brokerage fees when
                           purchasing or selling securities. These charges and fees are imposed by the broker dealer and/or custodian
                           from whom your account transactions are executed. We do not share in any portion of the brokerage
                           fees/transaction charges imposed by the broker dealer or custodian. To fully understand the full cost you will
                           incur, you should review all the fees charged by mutual funds, ETFs, our firm and others. For information
                           on our brokerage practices you can refer to the “Brokerage Practices” section of this Disclosure Brochure.

                           D. Fees paid in advance:

                           We always receive management fees in arrears. They are prorated for time under management. Financial
                           planning fees are paid half up front and half after the plan is delivered. The client has seven days from the time
                           of signing to request a refund which will be paid by check from HWM.

                           E. Broker dealer selection:

                           Please refer to the “Brokerage Practices” section of the Brochure.
FORM ADV PART 2 BROCHURE

                           Performance-Based Fees and Side-By-Side Management

                           We do not accept performance-based fees or participate in side-by-side management agreements. Our fees
                           are calculated as described in the “Advisory Business” section above and are not charged on the basis of a share
                           of capital gains or appreciation of the funds in your advisory account.

                           Horizons Wealth Management, Inc.                                                          IARD/CRD No: 127457
                           Form ADV Part 2A                                                                        SEC File No.: 801-116722
                           Brochure                                                                                               1/23/2026

Types of Clients

                           Traditionally we work with individuals, business executives, and high-earning tech company employees. We generally
                           fit best with clients who are going through a life event (relocation, retirement, inheritance, etc) and fit really well with
                           those who are seeking to delegate investment management while adding to their trusted professional team. We can
                           manage trusts and advise on company retirement plans. We implement a minimum management account size of
                           $200,000. We evaluate each potential client relationship to decide whether we will accept a given level of assets under
                           management.

                           Methods of Analysis, Investment Strategies and Risk of Loss

                           A. Methods of analysis and investment strategy:
                           HWM uses strategic asset allocation, primarily using exchange traded funds as the investment vehicle. Each
                           individual client’s portfolio is based on an Investment Policy Statement (IPS) agreement which dictates a
                           client’s asset mix and risk tolerance. Each IPS is decided upon based on a risk questionnaire and approved by
                           each client before implementation. An IPS can be changed at each client’s request or as circumstances change.
                           HWM will rebalance according to the IPS as needed. There are no guarantees of investment performance.
                           There is a risk of investment loss anytime you purchase assets. Past performance is in no way an indication
                           of future performance.

                           B. Material risk:
                           HWM makes every effort to not engage in frequent trading but to the extent that it is necessary, it can increase
                           trading costs and possibly increase tax liabilities. HWM takes this into consideration along with the IPS before
                           placing any trades for Wealth Management clients. Any investment used could be subject to change
                           unpredictably. HWM uses mostly index investments to minimize the risks associated with individual
                           businesses. HWM primarily uses ETFs and to a lesser extent mutual funds. Although these are diversified
                           investments to the extent they invest in smaller companies or companies in a particular industry, they can
                           still have concentration risk. ETFs trade throughout the day which may increase volatility of the investment
                           and allow it trade away from its net asset value. To the extent portfolios are invested in overseas assets,
FORM ADV PART 2 BROCHURE

                           currency and geopolitical risks can affect performance. HWM may also invest in individual bonds including
                           municipal issues and treasuries.

                           Occasionally we may use exchange traded notes (ETNs). They are subject to default risk of the sponsoring
                           entity. HWM has taken this into consideration before using them in any portfolios.

                           In general, the higher the anticipated return of an investment, the higher the risk of loss associated with it.

                           Horizons Wealth Management, Inc.                                                       IARD/CRD No: 127457
                           Form ADV Part 2A                                                                     SEC File No.: 801-116722
                           Brochure                                                                                            1/23/2026