JCN Financial & Tax Advisory Group LLC

Item 5        Fees and Compensation
  A.
                          INVESTMENT MANAGEMENT SERVICES
       The Registrant provides discretionary investment management services on a wrap
       basis. The Registrant’s current annual fee ranges from negotiable to 2.20%,
       depending upon the amount and type of assets maintained by the client. The
       Registrant’s fee schedule is generally as follows:
                      Assets Under Management                 Annualized Fee
                       First $1,000,000                          2.20%
                       Next $500,000 (up to $1,500,000)          2.10%
                       Next $500,000 (up to $2,000,000)          2.00%
                       Over $2,000,001                           1.90%

              JCN FINANCIAL & TAX ADVISORY GROUP WRAP PROGRAM
       The terms and conditions for client participation in the Program are set forth in
       detail in the Wrap Fee Program Brochure, which is presented to all Program
       participants in accordance with the disclosure requirements of Part 2A Appendix 1
       of Form ADV.

       The Registrant’s investment management fee is negotiable at its discretion,
       depending upon objective and subjective factors including but not limited to: the
       amount of assets to be managed; portfolio composition; the scope and complexity
       of the engagement; the anticipated number of meetings and servicing needs; related
       accounts; future earning capacity; anticipated future additional assets; the
       professional(s) rendering the service(s); prior relationships with the Registrant
       and/or its representatives, and negotiations with the client.

   As a result of these factors, similarly situated clients could pay different fees, the
   services to be provided by the Registrant to any particular client could be available
   from other advisers at lower fees, and certain clients may have fees different than
   those specifically set forth above.

            FINANCIAL PLANNING AND CONSULTING SERVICES FEES
   The Registrant may provide financial planning and/or consulting services
   (including investment and non-investment related matters, including estate
   planning, insurance planning, etc.) on a stand-alone fee basis. Registrant’s planning
   and consulting fees are negotiable, but generally range from $500 to $5,000 on a
   fixed fee basis depending upon the level and scope of the service(s) required and
   the professional(s) rendering the service(s).

   There may be times, depending on the complexity and services offered, that an
   hourly rate may be charged to clients participating in financial planning and
   consulting. Generally, a rate of $350 an hour will be charged. These fees will only
   be charged after express agreement in writing to the negotiable rate offered.

B. Clients may elect to have the Registrant’s management fees deducted from their
   custodial account. Both Registrant's Investment Advisory Agreement and the
   custodial/clearing agreement may authorize the custodian to debit the account for
   the amount of the Registrant's investment management fee and to directly remit that
   management fee to the Registrant in compliance with regulatory procedures. In the
   limited event that the Registrant bills the client directly, payment is due upon
   receipt of the Registrant’s invoice.

C. As discussed below, unless the client directs otherwise or an individual client’s
   circumstances require, the Registrant shall generally recommend that LPL and/or
   Schwab serve as the broker-dealer/custodian for client investment management
   assets. Broker-dealers such as LPL and/or Schwab charge brokerage commissions
   and/or transaction fees for effecting certain securities transactions. However,
   participants in the JCN Financial & Tax Advisory Group Wrap Program will not
   incur brokerage commissions and/or transaction fees in addition to the Program
   fees.

   Participants in the Program may incur certain charges and administrative fees,
   including, but not limited to, transaction charges (including mark-ups and mark-
   downs) resulting from trades effected through or with a broker-dealer other than
   the custodian, alternative investment fees, wire fees, short term redemption fees,
   bond concessions, and loads. Participants may also incur transfer taxes, odd lot
   differentials, exchange fees, interest charges, American Depository Receipt agency
   processing fees, and any charges, taxes or other fees mandated by any federal, state
   or other applicable law or otherwise agreed to with regard to client accounts. Such
   fees and expenses are in addition to the Program’s wrap fee.

     Asset Based Pricing Limitations: We recommend that our clients enter into an
     asset based pricing agreement with the account custodian.. Under an asset based
     pricing arrangement, the amount paid to the custodian for account
     commission/transaction fees is based upon a percentage (%) of the market value of
     the account (generally, the greater the market value, the lower the %). This differs
     from transaction-based pricing, which assesses a separate commission/transaction
     fee for each account transaction. Account investment decisions are driven by
     security selection and anticipated market conditions and not the amount of
     transaction fees payable by to the account custodian.

  D. Registrant's annual investment management fee shall be prorated and paid
     quarterly, in advance, based upon the market value of the assets under management
     on the last business day of the previous quarter. During the initial quarter of service,
     the client will be charged a prorated fee based upon the number of days remaining
     in that calendar quarter and the market value of the assets under management after
     the transition.

     The Registrant shall also calculate adjustments to be applied to the following
...

Item 7       Types of Clients
     The Registrant’s clients shall generally include individuals, business entities, trusts,
     estates and charitable organizations.

     Be advised that clients participating in the wrap fee program are generally expected
     to maintain a minimum asset level of $25,000.