Kastel Capital Advisors LLC

Item 5: Fees and Compensation

A. Fee Schedule

One-Time Project Fees
In situations where a client engages KCAL for a specific one-time project such as
conducting a Portfolio Assessment or creating a Financial Plan, KCAL fee will be based
on the hourly rate of $325 per hour. The fee amount will be disclosed in Exhibit II of the
Investment Advisory Contract.

Should a client decide to retain KCAL for ongoing wealth management services all fees
assessed for any one-time projects will be credited to the client and replaced by ongoing
asset-based or fixed fees as noted below.

Asset-Based Fees for Wealth Management Services

         Total Assets Under Management              Annual Fee
        Under $500,000                                 1.00%
        $500,001-$1,000,000                            0.95%
        1,000,001-$2,000,000                           0.85%
        $2,000,001 - $3,000,000                        0.75%
        $3,000,001 - $4,000,000                        0.65%
        More than $4,000,000                           0.60%
Certain clients may be subject to a legacy fee schedule that may differ from the one
above.

Fixed Fees
In situations where a client needs only a certain subset of wealth management services on
an ongoing basis, KCAL will offer such clients the option of a fixed annual fee. The fee
will be determined based on KCAL’s estimate of the effort involved in providing the
services required by the client on an ongoing basis.

All fees are negotiable. Lower fees for comparable services may be available from other
sources.

Clients may terminate the agreement without penalty for a full refund of KCAL's fees
within five business days of signing the Investment Advisory Contract. Thereafter, clients
may terminate the Investment Advisory Contract generally with 10 days' written notice.

Tiered Assed-Based Fees for Institutional Asset Management

         Total Assets Under Management                  Annual Fee
        First $5,000,000                                  0.50%
        $5,000,001 – $10,000,000                          0.40%

         Total Assets Under Management                  Annual Fee
        $10,000,001 - $20,000,000                         0.30%
        $20,000,001 – $100,000,000                        0.20%
        $100,000,001+                                     0.10%

Fees are negotiable. Lower fees for comparable services may be available from other
sources.

In all asset-based fee arrangements, KCAL uses the value of the account as of the last
business day of the billing period, after considering deposits and withdrawals, for
purposes of determining the market value of the assets upon which the advisory fee is
based.

KCAL will not be compensated based on a share of capital gains upon or capital
appreciation of the funds or any portion of the funds of Client.

Estate Planning Fixed Fees
KCAL offers estate planning services through its engagement with Wealth.com on a
one-time fixed fee engagement. KCAL offers these services at a fixed rate up to $2,000.
Fees will be collected as outlined within the executed Exbibit II – Estate Planning Fees
addendum.

B. Payment of Fees

Payment of Fees for One-Time Projects
KCAL will issue an invoice to the client upon completion of the work.

Payment of Asset-Based Fees
Asset-based management fees are withdrawn directly from the client's accounts with the
client’s written authorization on a quarterly basis or may be invoiced and billed directly
to the client on a quarterly basis. Clients may select the method by which they are billed.
Fees are paid in arrears.

Payment of Fixed Fees
Fixed fees are withdrawn directly from the client's accounts with client's written
authorization on a quarterly basis or may be invoiced and billed directly to the client on
a quarterly basis. Clients may select the method in which they are billed. Fees are paid in
arrears.

Payment of Estate Planning Fees
One time fixed fees for KCAL’s estate planning services will either be billed directly or
withdrawn from the client’s designated account upon completion of the estate plan.
KCAL will not withdraw fees from a client’s designated account unless written

  authorization is provided by the client through the executed Exbibit II – Estate Planning
  Fees addendum.

  C. Client Responsibility For Third Party Fees

  Clients are responsible for the payment of all third-party fees (i.e. custodian fees,
  brokerage fees, mutual fund fees, transaction fees, etc.). Those fees are separate and
  distinct from the fees and expenses charged by KCAL. Please see Item 12 of this brochure
  regarding broker-dealer/custodian.

  D. Prepayment of Fees

  Refunds for fees paid in advance will be returned within fourteen days to the client via
  check or return deposit back into the client’s account.

  For all asset-based fees paid in advance, the fee refunded will be equal to the balance of
  the fees collected in advance minus the daily rate* times the number of days elapsed in
  the billing period up to and including the day of termination. (*The daily rate is calculated
  by dividing the annual asset-based fee by 365.)

  E. Outside Compensation For the Sale of Securities to Clients

  Neither KCAL nor its supervised persons accept any compensation for the sale of
  securities or other investment products, including asset-based sales charges or service fees
  from the sale of mutual funds.

Item 7: Types of Clients

 KCAL generally provides advisory services to the following types of clients:

  v   Individuals
  v   High-Net-Worth Individuals
  v   Charitable organizations
  v   Business Retirement Plans

 Minimum Account Size for Portfolio Management

 There is an account minimum of $500,000, which may be waived by KCAL in its discretion.