Lehrer Kenneth Eugene Dr

ITEM 5:        FEES AND COMPENSATION
The specific manner in which fees are charged is established in the client’s written agreement
with LFEAS. All fees are subject to negotiation however, a minimum annual fee of $3,000 may
be imposed for services. The factors considered are the type of service, size of assets under
advisement, and amount of time required to deliver / complete the required service.

Pension Consulting Fees:

                                    PORTFOLIO BALANCES

                     Assets Under Advisement                        Annual Fee
                      0-$3,000,000                                   1.0%
                      $3,000,001-$5,000,000                          0.85%
                      Over $5,000,001                                0.75%

Fees are billed quarterly and payable in advance. Subsequent quarterly payments are due and
will be assessed on the first day of each calendar quarter based on the sum of the market (net
asset) value of all accounts funds under management. This value is calculated as of the close of
business on the last business day of the preceding quarter. However, it may vary based on the
custodial statements received by LFEAS at the end of the quarter. Should assets be deposited
after the inception of a quarter and subsequently withdrawn prior to the end of the same quarter,
the fee will be prorated based on the number of days the assets were held in the account during
the quarter. For valuation purposes, the assets will be treated as if they were held in the account
at the end of the quarter.

Financial Planning and Consulting fees will be charged in one or both of two ways:

1. As a fixed fee, typically a minimum of $3,000 depending on the nature and complexity of each
client's circumstances. Up to 50% of this fee may be due upon signing the financial planning or
consulting agreement, with the balance due upon presentation of the financial plan or consulting
work to the client.

2. On an hourly basis, ranging from $200 - $500 per hour, depending on the nature and complexity
of each client's circumstances. If appropriate, an estimate for total hours may be determined
at the start of the advisory relationship. Up to 50% of the estimated fee may be due upon signing
the advisory agreement, with the balance (based on actual hours) due upon presentation of the
plan to the client.

LFEAS’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, 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. Mutual funds and exchange traded funds also charge internal management fees,
which are disclosed in a fund’s prospectus. Such charges, fees and commissions are exclusive of

and in addition to LFEAS’s fee, and LFEAS shall not receive any portion of these commissions,
fees, and costs.

Item 12 further describes the factors that LFEAS considers in selecting or recommending broker-
dealers for client transactions and determining the reasonableness of their compensation (e.g.,
commissions).