Horowitz & Company Inc

Item 5 - Fees and Compensation

 Financial Planning and Consulting Fees
 Fees are negotiable depending on the scope of the services requested, the Client’s individual needs, the
 complexity of the Client’s financial circumstances, and the estimated time needed to complete the requested
 services. Horowitz & Company generally charges a fixed fee ranging from $500 for simple, limited scope
 engagements and up to $10,000 for complex financial planning services or an hourly fee ranging from $250 for
 simple, limited scope engagements and up to $400 per hour for complex consulting services. Prior to engaging

Horowitz & Company, Inc.
Form ADV Part 2A

 Horowitz & Company to provide financial planning or consulting services, the Client will be required to enter into
 a written agreement with us. The agreement will set forth the terms and conditions of the engagement and
 describe the scope of the services to be provided and the portion of the fee that is due from the Client. Generally,
 Horowitz & Company requires a prepayment of 50% of the estimated fee, with the remaining balance due upon
 completion of the agreed-upon services. Horowitz & Company does not permit or require the prepayment of over
 $1,200, six or more months in advance. Hourly fees charged for consulting services are payable as invoiced. In
 limited circumstances, the required time could potentially exceed the estimated time frame. In all cases, written
 approval by the Client is required for any fee changes.

 The Client may terminate the agreement within five days of entering into the agreement without fee or penalty.
 After the five-day period, either party may terminate the agreement by written notice to the other. In the event
 the services are terminated prior to completion of the financial planning services, any balance due for work
 completed (if any) will be due upon termination. Fees are payable directly to Horowitz & Company by check as
 invoiced. In the event there are any prepaid, unearned fees, the fee will be prorated based on the amount of work
 completed, and any unearned fees will be refunded to the Client promptly by check.

 Portfolio Management Fees
 Portfolio management fees are negotiable depending on factors such as the amount of assets under
 management, specifically selected strategies, range of investments, the complexity of the Client’s financial
 circumstances, and the scope of services to be rendered, among others. Generally, Horowitz & Company charges
 a maximum annual rate not to exceed 2.0% of the market value of the assets being managed. All terms, agreed-
 upon fees, and fee payment arrangements will be set forth clearly in the advisory agreement executed between
 the Client and Horowitz & Company. Our annual fee is exclusive of and in addition to brokerage commissions,
 transaction fees, and other related costs and expenses that will be incurred by the Client.

 Depending on the Client’s needs and circumstances, Horowitz & Company may recommend one or more account
 custodians, such as Charles Schwab & Co., Inc. (“Schwab”) and/or Interactive Brokers, LLC (“Interactive Brokers”).
 All recommended firms are independent and unaffiliated SEC-registered broker-dealers and members of the
 Financial Industry Regulatory Authority ("FINRA") and the Securities Investor Protection Corporation ("SIPC").
 These firms offer services that include custody of securities, trade execution, clearance, and settlement of
 transactions. Depending on the account custodian selected by the Client, fees are typically billed monthly or
 quarterly in advance at the beginning of each calendar month or quarter (depending on the billing cycle
 established by Horowitz & Company with the account custodian and as agreed upon with the Client) based upon
 the account value on the last business day of the previous applicable billing cycle. In some arrangements, such as
 those with Interactive Brokers, the fees may be prorated and charged daily, calculated as the net liquidation value
 multiplied by the fee and divided by the number of trading days in a calendar year. This is an automatic feature
 of the account with billing services provided by Interactive Brokers, in which Interactive Brokers, rather than
 Horowitz & Company, calculates and debits the advisory fees to be paid to Horowitz & Company. Otherwise, fees
 may be charged monthly in arrears based on the account value on the last business day of the month. In addition,
 Non-Standard Assets (annuities and other assets as determined) may be managed at an agreed-upon annual fee
 based on a percentage of the assets.

 Typically, Clients opt to have the fee directly debited from their account by the qualified custodian holding
 investment account(s). We will only receive payment from the custodian if the Client supplies written
 authorization permitting the fees to be paid directly from the account. Horowitz & Company will not have access
 to Client funds for payment of fees without written consent by the Client. Either Horowitz & Company or the
 account custodian will calculate the fee based on the fee schedule provided in the contract between Horowitz &

Horowitz & Company, Inc.
Form ADV Part 2A

 Company and the Client. The custodian, as paying agent for the Client, will deduct the advisory fee and submit
 payment to Horowitz & Company. Where Horowitz & Company calculates the fee and the Client agrees to have
 fees deducted from the account, Horowitz & Company will send the custodian an invoice indicating the amount
 to be withdrawn from the Clients account and it will also send the Client an invoice itemizing the fee, which may
 include the formula used to calculate the fee, the amount of assets under management the fee is based on, and
 the time period covered by the fee. In limited circumstances and at its discretion, Horowitz & Company may agree
 to invoice the Client directly for management fees, which are payable by check as invoiced.
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Item 7 - Types of Clients

 We offer investment advisory services to individuals, high net worth individuals, trusts, estates, charitable
 organizations, pension and profit sharing plans, and corporations, or other business entities.

 Horowitz & Company deploys several different strategies, based upon the Client’s specific needs, circumstances,
 and amount of investable assets, any of which may change over time. Generally, we require a minimum amount
 of investable assets to establish and maintain an asset management relationship. Depending on the strategy
 selected by the Client, the minimum ranges from $25,000 to $500,000, as set forth in the advisory agreement. At
 our sole discretion, we may waive minimum requirements. For example, we may waive the minimum if you
 appear to have significant potential for increasing your assets under our management. Unless instructed
 otherwise, we will combine account values for you and your minor children, joint accounts with your spouse, and
 other types of related accounts of members of your household to meet the relevant minimums.

 Certain model portfolios and accounts managed by sub-advisers may be subject to different minimum investment
 requirements; therefore, participation in some models or platforms may be limited to clients who meet those
 minimum requirements. We will only recommend sub-advisers and/or investments for which the client meets
 any minimum requirements.