IFS Group LLC

Item 5: Fees and Compensation

A. Fee Schedule

Portfolio Management Fees

        Total Assets Under Management             Annual Fees
        $100,000 - $500,000                       1.50%

        $500,001 - $1,000,000                     1.25%

        $1,000,001 - $3,000,000                   1.00%

        $3,000,001 - $5,000,000                   0.90%

        $5,000,001 - AND UP                       0.80%

The advisory fee is calculated using the value of the assets in the Account on the last
business day of the prior billing period.

These fees are generally negotiable and the final fee schedule will be memorialized in the
client’s advisory agreement. Clients may terminate the agreement without penalty for a
full refund of IFS LLC's fees within five business days of signing the Investment Advisory
Contract. Thereafter, clients may terminate the Investment Advisory Contract
immediately upon written notice.

LPL Financial Sponsored Advisory Programs

The account fee charged to the client for each LPL advisory program is negotiable,
subject to the following maximum account fees:

Manager Access Select             3.0%*

OMP                               2.5%

MWP                               2.65%**

SMS                               0.95%***

GWP                               1.35%****

* The maximum Manager Access Select account fee for new accounts was reduced to
2.5% effective July 3, 2017.

** The MWP account fee consists of an LPL program fee, a strategist fee (if applicable) and
an advisor fee of up to 2.00%. Accounts remaining under the legacy fee structure may be

charged one aggregate account fee, for which the maximum account fee is 2.50%. See the
MWP program brochure for more information.

** The SMS fee consists of an LPL program fee of 0.20% (subject to a minimum program
fee of $250), and an advisor fee of up to 0.75%.

*** GWP Managed Service clients are charged an account fee consisting of an LPL program
fee of 0.35% and an advisor fee of up to 1.00%. In the future, a strategist fee may apply.
However, LPL Research currently serves as the sole portfolio strategist and does not
charge a fee for its services. FutureAdvisor is compensated directly by LPL for its services,
including the Algorithm and related software, through an annual sub-advisory fee (tiered
based on assets under management by FutureAdvisor, at a rate ranging from 0.10% to
0.17%). As each asset tier is reached, LPL’s share of the compensation shall increase and
clients will not benefit from such asset tiers.

GWP Educational Tool provides access to sample recommendations at no charge to users.
However, if users decide to implement sample recommendations by executing trades,
they will be charged fees, commissions, or expenses by the applicable broker or adviser,
as well as underlying investment fees and expenses.

Account fees are payable quarterly in advance, except that the SMS fee is paid in arrears
on the frequency agreed to between client and IFS LLC.

Excluding SMS and GWP, LPL serves as program sponsor, investment advisor and
broker-dealer for the LPL advisory programs. In the Managed Service of GWP, LPL is
appointed by each client as custodian of account assets and broker-dealer with respect to
processing securities transactions for the accounts. In general, FutureAdvisor, in its
capacity as investment advisor, will submit transactions through LPL; however,
FutureAdvisor may choose to execute transactions through a broker-dealer other than
LPL, subject to its duty to seek to achieve best execution. When securities transactions are
effected through LPL, there are no brokerage commissions charged to the account. If
FutureAdvisor chooses to execute a transaction through a broker-dealer other than LPL,
the execution price may include a commission or fee imposed by the executing broker-
dealer. In evaluating whether to execute a trade through a broker-dealer other than LPL,
Future Advisor will consider the fact that the account will not be charged a commission if
the transaction is effected through LPL.

IFS LLC and LPL may share in the account fee and other fees associated with program
accounts. Associated persons of IFS LLC may also be registered representatives of LPL.
Under SMS, LPL serves as investment advisor but not the broker-dealer. IFS LLC and
LPL may share in the advisory portion of the SMS fee.

Pension Consulting Fees

        Total Assets Under Management          Annual Fees
        $100,000 - $500,000                    1.50%

        $500,001 - $1,000,000                  1.25%

        Total Assets Under Management         Annual Fees
        $1,000,001 - $3,000,000               1.00%

        $3,000,001 - $5,000,000               0.90%

        $5,000,001 - AND UP                   0.80%

The advisory fee is calculated using the value of the assets in the Account on the last
business day of the prior billing period.

These fees are generally negotiable and the final fee schedule will be memorialized in the
client’s advisory agreement. Clients may terminate the agreement without penalty for a
full refund of IFS LLC's fees within five business days of signing the Investment Advisory
Contract. Thereafter, clients may terminate the Pension Consulting Agreement
immediately upon written notice.

Financial Planning Fees

Hourly Fees

The hourly fee for these services is between $175 and $250.

Clients may terminate the agreement without penalty, for full refund of IFS LLC’s fees,
within five business days of signing the Financial Planning Agreement. Thereafter, clients
may terminate the Financial Planning Agreement generally upon written notice.

B. Payment of Fees

Payment of Portfolio Management Fees

Asset-based portfolio management fees are withdrawn directly from the client's accounts
with client's written authorization on a quarterly basis. Fees are paid in advance.

Payment of LPL Financial Sponsored Advisory Program Fees
...

Item 7: Types of Clients

IFS LLC generally provides advisory services to the following types of clients:

       ❖       Individuals
       ❖       High-Net-Worth Individuals
       ❖       Corporations or Business Entities
       ❖       Government/Municipal

There is an account minimum of $100,000, which may be waived by IFS LLC in its discretion.