James Scott S Co

Item 5 – Fees and Compensation

PORTFOLIO MANAGEMENT & FINANCIAL PLANNING
SJC offers asset management services to advisory Clients. SJC charges an annual investment advisory fee based
on the total assets under management as follows:

              Assets Under Management                                Annual Fee

                      $0 - $500,000                                     1.00%

                 $500,001 - $1,000,000                                  0.75%

                   $1,000,001 - above                                   0.50%

This is a blended fee schedule, meaning different asset levels are assessed different fees, as shown above. The
annual fee is negotiable based upon certain criteria (e.g., historical relationship, type of assets, anticipated
future earning capacity, anticipated future additional assets, dollar amounts of assets to be managed, related
accounts, account composition, negotiations with Clients, etc.). Fees are billed quarterly in advance based on
the average account balance for each month in the quarter, based on averaging the month-end balance for each
month in the quarter.

The management fee includes financial planning and investment advisory services, but it does not include
certain other costs and charges associated with securities transactions such as trade charges, dealer mark-ups
or mark-downs, odd-lot differentials, transfer taxes, exchange fees, and charges imposed by law. These fees
include but are not limited to ticket charges of $26 for all NASDAQ orders, $26 for listed security market orders,
and $26 per share for listed security limit orders executed on the New York Stock Exchange and the American

                                                                                    The Scott S James Company
                                                                                   ADV Part 2A: Firm Brochure

Stock Exchange. Mutual funds will have a $26 ticket charge per trade. Corporate bonds, municipal bonds, and
certificates of deposit will have a $60 ticket charge per trade. Assets in investment pools managed by the
adviser or a company affiliated with the adviser will not be included in management fee calculations for
qualified investors. Unaffiliated mutual funds recommended by the investment adviser will have internal
operating expenses the client is paying for. These fees vary by mutual fund and the mutual fund's prospectus
should be examined for more information on these fees.

Clients have the option to have the fees deducted from the account automatically or pay the fees separately.
TRUSTEE SERVICES
The Scott S. James Company charges a 1% annual fee to act as trustee on an account, which is billed quarterly
at a rate of .25%. This fee is based on the average month-end balance for the prior quarter. This fee is in
addition to the regular management fee for the account. This fee is subject to negotiation. Billing: These fees
will be billed during the quarter in advance of the quarter's completion. The client will have the option to have
the fees deducted from the account automatically or pay the fees separately. Refunds: In the event that a client
terminates the trustee services contract before the end of the billing period, the trustee services fee already
billed for that billing period will be refunded on a pro rata basis using 90 days as the billing period.

For all services Clients may terminate their engagement with SJC within five (5) business days of signing an
Agreement with no obligation and without penalty. After the initial (5) business days, the Agreement may be
terminated by SJC with thirty (30) days written notice to Client and by the Client at any time with written
notice to SJC. For accounts opened or closed mid-billing period, fees will be prorated based on the days services
are provided during the given period. all unearned fees will be refunded to the Client. Any increase in fees will
be acknowledged in writing by both parties before any increase in said fees occurs.

SJC does not receive any external compensation from the sale of securities.

Item 7 – Types of Clients & Account Minimums

SJC’s Clients are generally individuals, high net-worth individuals, small businesses, charities, trusts, and
estates. Client relationships vary in scope and length of service.

There is no minimum account size and Clients are not required to have a certain amount of investment
experience or sophistication.