Key Client Fiduciary Advisors LLC

Item 5. Fees and Compensation

      KCFA offers services on a fee basis, which includes fixed fees, as well as fees based upon assets under
      management. Additionally, certain of the Firm’s Supervised Persons, in their individual capacities, offers
      securities brokerage services and/or insurance products under a separate commission-based arrangement.

      Financial Planning and Consulting Fees

      KCFA charges a fixed fee for providing financial planning and consulting services under a stand-alone
      engagement. These fees are negotiable, but range up to $5,000 depending upon the scope and complexity
      of the services and the professional rendering the financial planning and/or the consulting services. If the
      client engages the Firm for additional investment advisory services, KCFA may offset all or a portion of its
      fees for those services based upon the amount paid for the financial planning and/or consulting services.

      The terms and conditions of the financial planning and/or consulting engagement are set forth in the
      Advisory Agreement and KCFA requires one-half of the fee (estimated hourly or fixed) payable upon

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 Disclosure Brochure

      execution of the Advisory Agreement. The outstanding balance is due upon delivery of the financial plan
      or completion of the agreed upon services. The Firm does not, however, take receipt of $1,200 or more in
      prepaid fees in excess of six months in advance of services rendered.

      Investment Management Fees

      KCFA offers investment management services for an annual fee based on the amount of assets under the
      Firm’s management. This management fee varies up to 200 basis points (2.00%), depending upon the size
      and composition of a client’s portfolio, type of services rendered, and other factors. The annual fee is
      prorated and charged quarterly or monthly (as agreed upon with the client), in advance, based upon the
      market value of the assets being managed by KCFA on the last day of the previous billing quarter or month
      as valued by the custodian of the assets.

      If assets are deposited into or withdrawn from an account after the inception of a billing period, the fee
      payable with respect to such assets is not adjusted to reflect the interim change in portfolio value. For the
      initial period of an engagement, the fee is calculated on a pro rata basis. In the event the advisory agreement
      is terminated, the fee for the final billing period is prorated through the effective date of the termination and
      the outstanding or unearned portion of the fee is charged or refunded to the client, as appropriate.

      Additionally, for asset management services the Firm provides with respect to certain client holdings (e.g.,
      held-away assets, accommodation accounts, alternative investments, etc.), KCFA may negotiate a fee rate
      that differs from the range set forth above. Clients are advised that a conflict of interest exists for the Firm
      to recommend that clients engage KCFA for additional services for compensation, including rolling over
      retirement accounts or moving other assets to the Firm’s management. Clients retain absolute discretion
      over all decisions regarding engaging the Firm and are under no obligation to act upon any of the
      recommendations.

      Retirement Plan Consulting Fees
      KCFA charges either an annual asset-based fee or a fixed fee for retirement plan consulting services. Each
      engagement is individually negotiated and tailored to accommodate the needs of the individual plan sponsor,
      as memorialized in the Agreement. Asset-based fees vary but will not exceed 100 basis points (1.00%),
      depending upon the amount of Plan assets, composition of a client’s portfolio, type of services rendered,
      and other factors. The annual fee is prorated and charged quarterly or monthly (as agreed upon with the
      client), in advance, based upon the market value of the assets being managed by KCFA on the last day of the
      previous billing quarter or month (as valued by the custodian or recordkeeper ). Fixed fees vary but will not
      exceed $25,000, depending upon the amount of Plan assets, composition of a client’s portfolio, type of
      services rendered, and other factors.

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 Disclosure Brochure

      Fee Discretion

      KCFA may, in its sole discretion, negotiate to charge a lesser fee based upon certain criteria, such as
      anticipated future earning capacity, anticipated future additional assets, dollar amount of assets to be
      managed, related accounts, account composition, pre-existing/legacy client relationship, account retention
      and pro bono activities.

      Additional Fees and Expenses

      In addition to the advisory fees paid to KCFA, clients also incur certain charges imposed by other third
      parties, such as broker-dealers, custodians, trust companies, banks and other financial institutions
      (collectively “Financial Institutions”). These additional charges include securities brokerage commissions,
      transaction fees, custodial fees, fees charged by the Independent Managers, margin costs, charges imposed
      directly by a mutual fund or ETF in a client’s account, as disclosed in the fund’s prospectus (e.g., fund
      management fees and other fund expenses), deferred sales charges, odd-lot differentials, transfer taxes, wire
      transfer and electronic fund fees, and other fees and taxes on brokerage accounts and securities transactions.
      The Firm’s brokerage practices are described at length in Item 12, below.

      Direct Fee Debit

      Clients provide KCFA and/or certain Independent Managers with the authority to directly debit their
      accounts for payment of the investment advisory fees. The Financial Institutions that act as the qualified
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Item 7. Types of Clients

      KCFA offers services to individuals, pension and profit sharing plans, trusts, estates, corporations and
      business entities.