Kurtin Financial Advisers LLC

Fees and Compensation

Annual fees are determined according to the fair market value of the portfolio(s) in the
relationship as determined by the client’s independent custodian.

Charges in our schedule below are intended to cover basic financial services of Kurtin Financial
Advisers, LLC.

ANNUAL ADVISORY FEE:

Minimum Fee $10,000

Fair Market Value        Stated as a Percentage
First $5,000,000                   1.00%
Next $5,000,000                    0.75%
Balance                            0.50%

KFA may engage one or more unaffiliated sub-advisors possibly resulting in additional
management fees. Fees relating to services often provided by attorneys, accountants, and other
outside advisers, when incurred, are in addition to these fees. Other costs may include
transaction or custodial charges of brokerage firms. When unusual duties are involved with
discretionary or non-discretionary assets, there may be an additional charge depending on the
services rendered.

Clients have the option of choosing their own brokers.

Kurtin Financial Advisers, LLC does not accept compensation for the sale of securities or other
investment products.

KFA fees are charged in arrears and withdrawn directly from client accounts generally
monthly. In some cases, clients may request to be billed for services and/or make payment
quarterly. In the event of a termination, full fees for the final month would be charged for the
month proportional to the amount of work and number of days of service provided. Clients
may terminate a contract without penalty within five business days after entering into the
contract, if this appropriate disclosure statement was not delivered to the client at least 48 hours
prior to entering any advisory contract with the firm.

All fees are subject to negotiation.

                                                                 Kurtin Financial Advisers, LLC

Performance-Based Fees and Side-By-Side Management

Kurtin Financial Advisers, LLC does not accept performance-based fees (that is, fees based on
a share of capital gains on or capital appreciation of the assets of a client) at this time.

Types of Clients

Kurtin Financial Advisers, LLC (KFA) serves individuals especially of high net worth, family
trusts, estates, partnerships, corporations, and charitable entities.

Each client is hand selected by means of an important value proposition and suitability relayed
between and agreed upon by a prospect and this firm. There is no stated minimum account
size at this time.

Methods of Analysis, Investment Strategies, Risk of Loss

Kurtin Financial Advisers, LLC (KFA) retains a sub-advisor, Rahlfs Capital, LLC (RC), to bring
expertise and advice on various methods either of analysis including fundamental and
technical analysis, and whose research includes, but is not limited to, reviewing balance sheets,
annual reports, research by outside providers, financial news and white papers news releases,
private placement memorandums, on-sight inspections, and especially personal interviews.

KFA works closely to understand the benefits of RC’s typical use of a long-term and short-term
purchases approach. There is also additional client discussion about tactical considerations
with micro and macro themes and each strategy is unique to each portfolio and client
psychology.

Neither KFA nor RC believes there is a known or knowable correct value for securities
prices, such prices being the product of individual value judgments and group behavior.
We do believe experienced investors are more likely able to judge relative value and group
behavior than inexperienced investors. Dislocations between short-term influences and
equilibrium judgments create opportunities that can sometimes be recognized in our
view. Thus, our methods of security analysis include macroeconomics, microeconomics,
liquidity issues, investigative accountings, evaluations of other experienced investors,
technical price behaviors, cyclical studies, credit and duration analysis, and other
methods. This may include methods of behavioral and social investment finance; such
studies building on concepts of psychology to further explain and understand investor
behavior, the assignment of valuation level, and events developing prospectively in the
financial markets.

                                                                   Kurtin Financial Advisers, LLC

Methods of Analysis, Investment Strategies, Risk of Loss (cont’d)

Some of this analysis would be considered traditional and some would be judged, to our
knowledge, unique. Sources of information may include corporate reports, prospectuses,
regulatory filings, research materials prepared internally and by others, timing algorithms
and rating services, press releases and media of all types, facility inspections, and any
other proper public content. Strategies and tactics may result in holding periods which
last many years or, more rarely, even as short as a few days, but strategies involving
options, or margin, or short sales would be unlikely and unique only to a particular
situation endorsed by an individual client.

Clients bear a significant risk of loss in strategies involving equity securities and moderate
risk of loss in strategies involving fixed income securities. Such significant risks stem from
changes in interest rates, inflation, economic activity, currencies, credit quality, liquidity,
specific security events, news media reportings, and corporate or government
management. Performance evaluations are a critically important component of analysis.
However, past performance is no guarantee of future success. Future returns are impacted
by prospective changes in volatility, taxes, management, costs, economic conditions, and
other factors.

Many of our clients maintain moderate portfolios geared to achieving a balance of goals.
Investments may reflect one’s own objectives, personal taxes, any legal matters, a possible
range of time horizons, and the impact of one’s involvement in any business or industry cycles,
one’s personal beliefs and interests, any liabilities or risks outside the portfolios, the timing of
business project funding or personal needs, importance of relative performance or absolute
performance, life cycle factors, estate planning techniques and so on.

Suitability is the key to ultimate construction of client portfolios.

Investment returns can be severely reduced over time by the impact of fees or costs, taxes,
inappropriate diversifications or concentrations, and inflation or the depreciation of currency.
Poor results by any investor often stem from these factors. Thus, KFA has a natural preference
to avoid packaged investments and to invest directly in securities and assets that address both
the client’s needs and our efforts to both increase opportunities and reduce potential mistakes.

Additionally, while we have a great deal of ongoing conversation to determine and update a
client’s understanding of financial instruments, KFA discusses the knowledge that investing
in securities involves risk of loss that they must be prepared to bear.

KFA may also implement client advice.

Most important to us is that we know our client.

                                                                 Kurtin Financial Advisers, LLC