Kaufman Rossin Wealth LLC

Item 5 – Fees and Compensation

In certain circumstances including legacy clients, all fees, account minimums and their applications to
family circumstances may be negotiable.

Advance fee payments will never exceed $500 for work that will not be completed within six months.

Kaufman Rossin Wealth has contracted with Focus Partners Advisor Solutions for services including
trade processing, collection of management fees, record maintenance, report preparation, marketing
assistance, and research. Kaufman Rossin Wealth has also contracted with Focus Partners Advisor
Solutions for sub-advisory services with respect to clients’ fixed income accounts. Kaufman Rossin

Wealth pays a fee for Focus Partners Advisor Solutions services based on management fees paid to
Kaufman Rossin Wealth on accounts which use Focus Partners Advisor Solutions. The fee paid by
Kaufman Rossin Wealth to Focus Partners Advisor Solutions consists of a portion of the fee paid by
clients to Kaufman Rossin Wealth and varies based on the total client assets administered and/or sub-
advised by Focus Partners Advisor Solutions through Kaufman Rossin Wealth. These fees are not
separately charged to advisory clients. The fee charged by Kaufman Rossin Wealth to its clients includes
all sub-advisory fees charged by Focus Partners Advisor Solutions.

The specific manner in which fees are charged by Kaufman Rossin Wealth is established in a client’s
written agreement with Kaufman Rossin Wealth. Investment Management and Employee Benefit Plan
clients will be invoiced in advance at the beginning of each calendar quarter based upon the value
(market value based on independent third party sources or fair market value in the absence of market
value; client account balances on which Kaufman Rossin Wealth calculates fees may vary from account
custodial statements based on independent valuations and other accounting variances, including
mechanisms for including accrued interest in account statements) of the client’s account at the end of
the previous quarter. Advisory fees shall apply to accrued interest and cash balances unless negotiated
or agreed to otherwise. New accounts are charged a prorated fee for the remainder of the quarter in
which the account is incepted.

For Investment Management and Employee Benefit Plan Services, Kaufman Rossin Wealth will request
authority from the client to receive quarterly payments directly from the client’s account held by an
independent custodian. Clients may provide written limited authorization to Kaufman Rossin Wealth or
its designated service provider, Focus Partners Advisor Solutions, to withdraw fees from the account.
Clients will receive custodial statements showing the advisory fees debited from their account(s).
Certain third-party administrators will calculate and debit Kaufman Rossin Wealth’s fee and remit such
fee to Kaufman Rossin Wealth.

A client agreement may be canceled at any time, by either party, for any reason upon receipt of 30 days
written notice. Upon termination of any account, any prepaid, unearned fees will be promptly refunded.
The client has the right to terminate an agreement without penalty within five business days after
entering into the agreement.

Kaufman Rossin Wealth’s fees are exclusive of brokerage commissions, transaction fees, and other
related costs and expenses which shall be incurred by the client. Clients may incur certain charges
imposed by custodians, brokers, third party investment and other third parties such as fees charged by
managers, custodial fees, odd-lot differentials, transfer taxes, wire transfer and electronic fund fees, and
other fees and taxes on brokerage accounts and securities transactions. Mutual funds and exchange
traded funds also charge internal management fees, which are disclosed in a fund’s prospectus. These
fees will generally include a management fee and other fund expenses. Clients that invest in a private
fund investment vehicle will also pay management fees and in some cases a performance-based fee
directly to the fund. All fees paid to Kaufman Rossin Wealth for investment advisory services are
separate and distinct from the fees and expenses charged by mutual funds and ETFs to their
shareholders.

Such charges, fees and commissions are exclusive of and in addition to Kaufman Rossin Wealth’s fee,
and Kaufman Rossin Wealth shall not receive any portion of these commissions, fees, and costs.

Advisory Fees

The annual fee for investment management services will be charged as a percentage of assets under
management, according to the schedule below:

                  Assets Under Management                              Annual Fee (%)

                On the first $1,000,000 in assets                          1.50%

             On assets of $1,000,001 - $3,000,000                          1.00%

             On assets of $3,000,001 - $10,000,000                         0.75%

           On assets of $10,000,001 to $20,000,000                         0.65%

                  On asset above $20,000,001                               0.50%

All accounts for members of the client’s family (husband, wife and dependent children) or related
businesses may be assessed fees based on the total balance of all accounts.

If Kaufman Rossin Wealth recommends an investment in a private fund, we will include those assets as
part of your assets under management for purposes of our fee schedule indicated above. Therefore, in
addition to the management and, if applicable, performance-based fees paid to the Fund, you will also
incur an additional fee for Kaufman Rossin Wealth accounting for these assets under management.

Fees for held away accounts are calculated and billed according to the fee schedule and policy described
above. The fees for these held away accounts are generally debited from the client’s taxable accounts
or billed directly from the account(s).

Employee Benefit Retirement Plan Services:
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Item 7 – Types of Clients

Kaufman Rossin Wealth provides services to individuals, trusts, charitable organizations, and businesses.

Kaufman Rossin Wealth does not impose a minimum account size for Investment Management Services.
A minimum of $1,000,000 is generally required for management services of portfolios of individual fixed
income securities. Minimum account sizes may be negotiable under certain circumstances.