Martel Wealth Advisors Inc

Item 5:           Fees and Compensation

A.      Wealth Management Fees
For those clients making use of wealth management services through Charles Schwab & Co. Inc, SEI Private Trust Company
Transamerica and Lincoln Financial Group, the amount of the asset management fee will be based upon the total Assets Under
Management (AUM) in a client household, according to the following schedule:

                                                     Charles Schwab & Co. Inc & SEI            Transamerica and Lincoln Variable
                                                         Private Trust Company                            Annuities
           Assets Under Management                             Annual Fee                                Annual Fee
                  $0 - $499,999                                   1.25%                                     1.24%
              $500,000 - $999,999                                 1.00%                                     1.00%
            $1,000,000 - $4,999,999                               0.75%                                     0.72%
            $5,000,000 - $9,999,999                               0.60%                                     0.60%
          On amounts over $10,000,000                             0.50%                                     0.48%

The fee schedule is applied to the client’s entire household at the lowest annual fee according to the respective bracket. All accounts
for members of the client's family (spouse/partner and children) or related businesses (non-fiduciary status accounts) may be
assessed fees based on the total assets of all accounts. Cash balances are sometimes used for strategic purposes and therefore will
be included in AUM and will be assessed at the management fee assigned. Clients authorize the Firm to withdraw fees from each
account quarterly, including Transamerica annuity contracts.

Fee Discretion
The Firm may, at 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.

Wealth Planning Fees
The Firm does not charge an additional fee for wealth planning services.

B.       Pension Consulting Fees
Fees charged for retirement plan services are charged in arrears. Fees are either deducted directly, prorated, from individual
participant accounts on a quarterly basis or fees are paid by the plan sponsor directly to The Firm. The method of fee payment is
addressed in the Retirement Plan Advisory Agreement document, Section 10 (Payment of Fees). All pension consulting fees paid
to The Firm are separate and unrelated to any fees or expenses assessed by TPAs, recordkeepers, custodians or other outside
parties.

                Plan Assets Under Management                                                  Annual Fee
                        $0 - $1,000,000                                                         0.75%
                    $1,000,000 - $2,999,999                                                     0.60%
                    $3,000,000 - $4,999,999                                                     0.45%
                    $5,000,000 - $9,999,999                                                     0.35%
                   $10,000,000 – $19,999,999                                                    0.20%
                   $20,000,000 - $29,999,999                                                    0.15%
                         $30,000,000+                                                           0.10%

Either party may terminate this Agreement upon 30 days prior written notice to the other party. MWA will be entitled to a
prorated amount of compensation for the number of days in the billing period prior to the effective date of termination. The fee
credit will be calculated by the plan custodian. Any prepaid Fees more than such amount shall be refunded to Plan within 30
business days following the effective date of termination. Termination will not, however, affect the liabilities or obligations of the
parties arising from transactions initiated prior to such termination, and such liabilities and obligations (together with the
provisions of Sections 6, 7, 9 and 10 in the ERISA Advisory Agreement) will survive any expiration or termination of this
Agreement. Upon termination, MWA will have no further obligation under this Agreement to act or advise the Plan with respect
to Services except as agreed to by the parties at the time of termination.

Billing Information
Fees are calculated by the recordkeeper and are deducted from participant accounts pro-rata on a quarterly basis, unless otherwise
requested by the plan.

                Recordkeeper                                   Billing Type                                Based on
                The Standard                                  Arrears Billing                  Average daily balance during the
                                                                                                            quarter
             Vanguard Ascensus                                Arrears Billing                  The balance of the plan on the last
                                                                                                  business day of the quarter
                Transamerica                                  Arrears Billing                           Daily balance

Fee Discretion
The Firm may, at 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
...

Item 7:           Types of Clients

The Firm offers services to individuals, corporations, pensions, profit sharing plans, trusts, estates, and charitable organizations.
The Firm has over 300 client relationships with assets over $1 million, however, there are no minimum account values or minimum
fees for the Firm’s services. The Firm reserves the right to decline or terminate any accounts that the Firm feels are not a proper
fit for the services provided.