IWP Wealth Management LLC

ITEM 5 – FEES & COMPENSATION

         IWP negotiates a fixed annual fee with each Family Client. Such fees are generally based on the amount of work we
         do for each Family Client and the value we bring to the relationship. IWP’s fees are subject to adjustment upon
         written notice to the Family Client. IWP may decide to charge a lower management fee for a given Family Client in
         its discretion.

         When preferred by the Family Client, IWP may charge a fee based on a percentage of assets under management or a
         combination of a fixed annual fee and a percentage-based fee

         When IWP is providing investment advisory services only to an Investment Advisory Client, IWP typically charges
         an on-going asset-based fee, known as an AUM-based fee, for investment advisory services, billed quarterly, based
         on the value of the assets in a client’s advisory account.

         Depending on the client engagement, a fee could be a combination of a flat fixed fee and an AUM-based fee.

         Family Clients may choose to have IWP bill them every month, every quarter, or twice per annum (including off
         calendar quarters) or they may elect to have IWP deduct the fees from one of the Family Client’s accounts at FFOS
         or another custodian/financial institution. IWP generally sends invoices and deducts fees at the beginning of each
         billing period. If a Family Client or IWP chooses to terminate the investment advisory relationship before the end of
         a month or quarter, then any pre-paid fees will be rebated based on the number of days remaining in the fee period
         after a written notice of termination.

         IWP does not charge any advisory fees to the Funds. However, the Funds do reimburse IWP for all expenses
         actually incurred in connection with the advisory services provided by IWP to the Fund.

         Family Clients who have elected to invest in a Fund other than an EPIC fund generally do not pay any additional
         advisory fees in connection with such investment. If a Fund invests in other pooled investment vehicles, those
         underlying pooled investment vehicles may charge fees and expenses to the Fund, which are indirectly borne by the
         investors in such Fund.

         Additionally, certain consultants engaged by IWP to assist with the identification of potential investments for a Fund
         may also charge fees and receive expense reimbursements by the Funds, including performance-based fees earned in
         connection with such investments.

         All clients may incur other types of fees or expenses in connection with our advisory services, such as brokerage
         commissions, mutual fund expenses and wire transfer fees. More information about brokerage and custodial
         expenses are fully disclosed by each institution that a client may choose to use.

         The total expenses of the clients, including the fees charged by IWP, may constitute a higher percentage of average
         net assets when compared with other investment programs.

IWP WEALTH MANAGEMENT LLC – PARTS 2A & 2B OF FORM ADV

ITEM 7 – TYPES OF CLIENTS

         IWP provides family office and wealth management services to its Family Clients, as well as advisory services to its
         Funds. For Family Clients, we typically do not have any minimum size requirements for opening or maintaining an
         account as long as the Family Client has signed IWP’s written agreements and continues to pay their fee.

         As part of providing our services to Family Clients, we often provide advice that relates to other types of entities,
         including:
              - Pension and profit sharing plans
              - Retirement Plans
              - Trusts, estates, or charitable organizations
              - Corporations or business entities

         Each Fund has its own minimum investment and similar requirements for its investors. Generally speaking, every
         investor in the Funds must be an “accredited investor” as defined in Regulation D of the Securities Act of 1933.

         IWP provides investment advisory services to its Investment Advisory Clients. As with Family Clients, IWP
         generally does not have a fixed minimum size requirement for opening or maintaining an account as long as the
         Investment Advisory Client has signed IWP’s written agreement and continues to pay their fee.

IWP WEALTH MANAGEMENT LLC – PARTS 2A & 2B OF FORM ADV