Mason & Associates Inc

Item 5 - Fees and Compensation
    Description
    Mason & Associates bases its fees on a percentage of assets under
    management, hourly charges, and fixed fees (not including subscription fees).

    Fee Billing
    Investment management fees are charged quarterly, in arrears, meaning that we
    charge you on the last day of the month prior to the three-month billing period.
    Also, fees may be adjusted, if clients make deposits or withdrawals of cash or
    securities in excess of $25,000. Clients are notified of the amount of their fee
    through statements provided by their custodian. Payment in full is expected
    upon billing notice presentation. Fees are typically deducted from the clients
    account. Signing the management agreement constitutes your agreement to
    allow Mason & Associates to debit your account for management fees.
    Mason & Associates, in its sole discretion, may waive its minimum fee and/or
    charge a lesser investment advisory fee based upon certain criteria such as
    complexity of the financial situation, accounts of relatives, etc.

                               Mason & Associates, Inc.

Clients agree that the Mason & Associates may amend the advisory fees
described in this section in its discretion, but only on thirty (30) days’ advance
written notice to client. Client’s consent to any change in fees may be obtained
by means of a negative consent.
Fees for financial plans are billed in arrears, upon completion of the financial
plan.

Other Fees
In addition to Mason & Associates’ advisory fees charged to clients, when Third
Party Money Manager Services or Managed Account Marketplace services are
utilized for client accounts, clients will incur additional advisory fees charged by
these unaffiliated third party money management services. These unaffiliated
advisory fees will vary and is set by each third party money manager, but
generally will not exceed 1.00% annually. These fees may be charged in
advance or in arrears, quarterly or monthly, and may be based on quarter end
balances or actual daily balances. Mason & Associates will provide clients with
details and information about these unaffiliated third party money management
services and fees via materials created and provided by the respective third party
managers such ADV disclosure brochures, account opening documents, and/or
other materials provided by the third party money managers. If you have not
received the above mentioned documents or have any questions at all, please
contact us immediately for the information.
Client are encouraged to review and understand the services and fees charged
by unaffiliated third party money managers utilized for the management of their
accounts. These unaffiliated advisory fees are separate and in addition to the
advisory fees charged by Mason & Associates. Mason & Associates does not
receive any portion of these unaffiliated advisory fees.
Custodians may charge transaction fees on purchases or sales of certain mutual
funds and exchange-traded funds. In addition, there are fees for other
transactions such as wiring funds, buying municipal bonds, holding an alternative
investment, etc. A schedule of these fees is provided with the management
agreement.

Expense Ratios
Mutual funds generally charge a management fee for their services as
investment managers. The management fee is called an expense ratio. These
fees are in addition to the fees paid by you to Mason & Associates.
Performance figures quoted by mutual fund companies in various publications
are generally quoted after their fees have been deducted.

                           Mason & Associates, Inc.

Past Due Accounts and Termination of Agreement
Mason & Associates reserves the right to stop work on any account that is more
than 30 days overdue in the payment of fees. In addition, Mason & Associates
reserves the right to terminate any financial planning engagement where a client
has willfully concealed or has refused to provide pertinent information about
financial situations when necessary and appropriate, in our judgment, to provide
proper financial advice. Any unused portion of fees collected in advance will be
refunded within 30 days.

Rollover Recommendations
As part of our investment advisory services to you, we may recommend that you
roll assets from your employer’s retirement plan, such as a 401(k), 457, or ERISA
403(b) account (collectively, a “Plan Account”), to an individual retirement
account, such as a SIMPLE IRA, SEP IRA, Traditional IRA, or Roth IRA
(collectively, an “IRA Account”) that we will manage on your behalf. We may also
recommend rollovers from IRA Accounts to Plan Accounts, from Plan Accounts
to Plan Accounts, and from IRA Accounts to IRA Accounts. When we provide any
of the foregoing rollover recommendations we are acting as fiduciaries within the
meaning of Title I of the ERISA and/or the Internal Revenue Code (“IRC”), as
applicable, which are laws governing retirement accounts.
If you elect to roll the assets to an IRA that is subject to our management, we will
charge you an asset-based fee as set forth in the advisory agreement you
executed with our firm. This creates a conflict of interest because it creates a
financial incentive for our firm to recommend the rollover to you (i.e., receipt of
additional fee-based compensation). You are under no obligation, contractually
or otherwise, to complete the rollover. Moreover, if you do complete the rollover,
you are under no obligation to have the assets in an IRA managed by our firm.
Due to the foregoing conflict of interest, when we make rollover
recommendations, we operate under a special rule that requires us to act in your
best interests and not put our interests ahead of yours.
Under this special rule’s provisions, we must:
    meet a professional standard of care when making investment
     recommendations (give prudent advice);
    never put our financial interests ahead of yours when making
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Item 7 - Types of Clients
    Description
    Mason & Associates generally provides investment advice to individuals, pension
    and profit sharing plans, trusts, estates, charitable organizations, corporations or
    business entities.
    Client relationships vary in scope and length of service.

    Account Minimums
    The firm accepts new clients with a minimum of $1,000,000 of assets under
    management, which equates to an annual fee of $12,500.00. The assets may be
    divided among several accounts.
    When an account falls below $100,000 in value, a minimum annual fee may be
    charged. Depending upon circumstances, Mason & Associates may sign an
    Hourly Agreement with the client if assets have diminished significantly below
    $100,000.
    Mason & Associates has the discretion to waive the account minimum. Accounts
    below the minimum may be established when the client and the advisor
    anticipate the client will add additional funds to the accounts bringing the total to
    $500,000 within a reasonable time. Other exceptions will apply to employees of
    Mason & Associates and their relatives, or relatives of existing clients.
    Clients receiving ongoing Portfolio Management services may be assessed a
    minimum annual fee. Clients with assets below the minimum account size may
    pay a higher percentage rate on their annual fees than the fees paid by clients
    with greater assets under management.

                               Mason & Associates, Inc.