McMill Wealth Inc

Item 5 – Fees and Compensation

In addition to the information provide in Item 4 – Advisory Business , this section provides additional
details regarding our firm’s services along with descriptions of each service’s fees and compensation
arrangements.

McMill CPA and Advisors does not receive any income in connection with acting as your investment
advisor except for the fees we charge as described below. We do not receive commissions, referral fees,
finder’s fees or other cash compensation.

Fiduciary Services

McMill CPA and Advisors offers Fiduciary Services both to defined contribution retirement plan
sponsors (“Sponsors”) and to investment advisers to defined contribution retirement plans (“Plans”).
When we work with an investment adviser to a Plan, we refer to that investment adviser as a
“Relationship Manager Advisor”. Fiduciary Services typically include:

    •    Providing a sample investment policy statement and assisting in its preparation for a Plan based
         upon information provided by the Plan’s Sponsor;
    •
         Providing model investment portfolios to the Relationship Manager Advisor. The Relationship
         Manager Advisor offers primarily five asset allocation models and makes them available to the
         Plan participants. McMill CPA and Advisors monitors the asset allocation models and adjusts
         the holdings and weightings of each model on a discretionary basis in an effort to meet the
         stated investment objective of the model;
    •    Recommending specific mutual funds or investment vehicles to be offered as investment
         options under the Plan;
    •    Monitoring of the Plan’s investment options;
    •    Preparing reports concerning the performance of the investment options;
    •    Providing recommendations regarding changes in the Plan’s investment;
    •    Notifying the Sponsor of other relevant information regarding the investment options; and
    •    Providing other services as negotiated with the Sponsor or investment adviser to the Plan.

McMill CPA and Advisors consults with each Relationship Manager Advisor about the investment options
to be made available under a Plan, including whether the Sponsor wishes investment vehicles to be
selected from the universe available through the custodian.

Fiduciary Fees

For its Fiduciary Services, McMill CPA and Advisors charges a fee expressed as a percentage of the
assets covered by its investment advice and related services (the “Co-Fiduciary Fee”). The Co-Fiduciary
Fee will generally be between 0.10% to 0.15% per annum of covered assets with the right to adjust on a
plan by plan basis.

McMill CPA and Advisors                                                                  Disclosure Brochure

Investment Advisory (Asset Management) Services

We provide investment advisory services on your behalf. These services include the following:

         A.   Analyze your financial condition,
         B.   Recommend options to achieve your financial objectives,
         C.   Implement investment strategies, and
         D.   Monitor performance of your investments.

We work with you to determine your investment objectives and investor risk profile (investment policy)
and design a written investment policy statement. We use investment and portfolio allocation software
to evaluate alternative portfolio designs and we assist you in selecting the investment strategies that are
consistent with your investment policy. At your request we evaluate your existing investments with
respect to your investment policy and their individual performance. We work with you to develop a
transition plan in order to move from your existing asset allocation to the desired asset allocation. We
monitor the performance of the assets as well as the asset allocation strategy, and we hold review
meetings with you as requested and produce quarterly performance reports for you.

We have developed model no-load mutual fund portfolios, which we use with you if we consider a
developed model to be appropriate for your investment policy.

Investment Advisory Fees

The following is our Fee Schedule:

         Account Balance                          Annual Fee
         Up to $49,999                              1.75%
         $50,000 to $199,999                        1.50%
         $200,000 to $499,999                       1.25%
         $500,000 to $999,999                       1.00%
         $1,000,000 to $1,999,999                   0.90%
         $2,000,000 to $2,999,999                   0.80%
         $3,000,000 to $3,999,999                   0.70%
         $4,000,000 to $4,999,999                   0.60%
         $5,000,000 or more                         0.50%

This schedule may be modified and fees may be negotiated with each client. The fee schedule that
applies to your account(s) will be specified in your Investment Advisory Agreement (IAA). The annual
fee is calculated based upon the total value of your account that is receiving investment advisory
services. Our fee is calculated and billed quarterly in advance based on the market value of your account
on the last day of the preceding calendar quarter as reported on your quarterly statements from the
account custodian. At the firm’s option, fees may be billed annually for small accounts. If you open an
account mid-quarter, the first partial quarter’s fees are prorated and charged in arrears and will be billed
with the first full quarter’s fees, which are charged in advance for the first full calendar quarter that you
receive investment advisory services. On a quarterly basis we provide you with an invoice showing all
fees charged to your account. Upon termination, fees will be pro-rated to the effective date of

McMill CPA and Advisors                                                                     Disclosure Brochure

termination. You will receive a refund of any fees paid but not yet earned through the effective date of
...

Item 7 – Types of Clients

We generally provide investment advice to the following types of clients:
   • Individuals
   • High-Net Worth Individuals
   • Pension and profit sharing plans

McMill CPA and Advisors                                                                     Disclosure Brochure

    •    Trusts, estates, or charitable organizations
    •    Corporations or business entities other than those listed above
    •    State or municipal government entities

All clients are required to execute an agreement for services in order to establish a client arrangement
with McMill CPA and Advisors.

Minimum Investment Amounts Required

There are no minimum investment amounts or conditions required for establishing an account managed
by McMill CPA and Advisors.