KOON Financial Planning & Consulting LLC

Item 5 – Fees and Compensation

 Fees are assessed and billed quarterly in arrears and are assessed as a percentage of the accounts’
 market value. Hourly fees or fixed fees may apply for special projects and consulting services and are
 negotiated at the inception of the project or consulting services. We believe this method of billing
 minimizes conflicts of interest; however, the more assets we have under management, the more we
 receive in fees.

 As full compensation for our advisory services, you will pay us an investment advisory fee based upon
 the market value of your portfolio, and any non-commissioned annuities, if any. At the end of each
 calendar quarter the market value of your portfolio will be calculated based on account statements
 provided by the custodian or third-party issuers of annuities, and the applicable fee will be computed
 based on the following graduated scale of annual rates:

         Value of Assets Under Management                     Annual Fee
                Up to $1 Million                              1.00%
                Over $1 Million to $2 Million                 0.90% (90 basis points)
                Over $2 Million to $5 Million                 0.70%
                Over $5 Million to $10 Million                0.50%
                Over $10 Million                              Negotiated

 The annual fee is divided by four to determine the quarterly fee. You can authorize us to collect the
 advisory fees directly from a specific account(s) maintained with the custodian. If the account does
 not contain sufficient liquid assets to pay the advisory fee, we are authorized to sell securities in
 sufficient amounts to pay the advisory fee when due and payable. You may reimburse the account for
 any advisory fees paid to us.

 We also provide consultation for an hourly fee and may utilize fixed annual fee arrangements, which
 may be negotiated and based on the amount of assets under management, complexity of the
 assignment, availability of necessary information, research required, and/or other factors. These forms
 of compensation could be considered a conflict of interest because these services might be offered at
 a lower price elsewhere.

 Custodial, brokerage, and separate account manager fees are charged separately to your account(s)
 and are not included in our advisory fee described above. In addition, any mutual funds and/or
 exchange traded funds will incur investment management fees and other fund expenses. These fees
 and expenses are withdrawn directly by the mutual funds and/or exchange traded funds. We do not
 share in the fees and expenses charged by mutual funds and/or exchange traded funds. For your
 investment accounts, we do not receive any compensation other than the fee collected on the market
 value of the assets under management, which is disclosed above. No-load mutual funds are typically
 recommended, which means there are no upfront fees that are paid to us. We do not have any “soft
 dollar” arrangements. Other fees may apply, such as (we do not share these fees).

    1.   Custodian fees (we do not provide custody services).
    2.   Account maintenance fees.
    3.   Fees related to mutual funds, exchange traded funds (“ETFs”), and close-end funds (“CEFs”).
    4.   Transaction charges when purchasing or selling securities.
    5.   Other product level fees associated with your investments, such as separate account manager
         fees.

KFP&C Form ADV Parts 2A & 2B
                                                 Page 5                                 SEM March 2026

                                                 KFP&C
                                                 Form ADV
                                                 Parts 2A &
                                                 2B

 There may be a conflict of interest if we recommend investments that have higher expenses and fees
 from other investment options that are available.

 You will pay fees and costs whether you make or lose money on your investments. Fees and costs
 will reduce any amount of money you make on your investments over time. Please make sure you
 understand what fees and costs you are paying.

 We do not receive commissions or financial benefits from any third-party source or from the
 recommendations made to you. We are paid a salary, which is not production based.

 Services provided by your attorneys, accountants, insurance, and other professionals are paid to
 the professional from you.

Item 7 – Types of Clients

 Our clients include:

       1. Individuals
       2. Trusts, estates, and charitable organizations
       3. An occasional business entity, such as LLCs, other than those listed in item 2 above

 We offer our services to clients without regard to a required minimum account size.