MHS Advisory Services LLC

Fees and Compensation - Item 5

 MHS Advisory charges a percentage of assets under management, hourly charges, and fixed fees (not including
 subscription fees). We may also receive third party referral fees for our advisory services.

 Portfolio Management Services
 For portfolio management services, MHS Advisory charges an annual fee based upon a percentage of the
 market value of the assets being managed. On an annualized basis, we charge the following asset management
 fees:

 Assets Under Management                               Annual Fee
 $0              $100,000                              2.00%
 $100,001        $500,000                              1.50%
 $500,001        $1,000,000                            1.25%
 $1,000,001      $5,000,000                            1.00%
 Over $5,000,000                                       0.75%

 Portfolio management fees may be negotiable depending on factors such as the amount of assets under
 management, range of investments, and complexity of the client’s financial circumstances, among others. Since
 this fee is negotiable, the exact fee paid by the client will be clearly stated in the Portfolio Management
 Agreement signed by the client and the firm.

 Portfolio management fees are billed monthly, in arrears and are based on the value of your portfolio at the
 end of the preceding month. The custodian holding the client’s account will deduct the fees directly from the
 account provided the client has given written authorization. The qualified custodian will send an account
 statement at least quarterly. This statement will detail all account activity. The custodian will usually deduct
 from a designated account to facilitate billing. Other payment arrangement may be negotiated on a case by
 case basis. These arrangements will be clearly set forth in the Portfolio Management Agreement signed by the
 client and the firm.

 Our annual fee is exclusive of, and in addition to brokerage commissions, transaction fees, and other related
 costs and expenses which will be incurred by the client. These additional charges are imposed by the broker

MHS Advisory Services, LLC
Form ADV Part 2A

 dealer/custodian holding the account and are not paid to our firm. Please see Item 12 – Brokerage Practices for
 further information on brokerage and transaction costs.

 At the inception of portfolio management services, the first pay period’s fees will be calculated on a pro-rata
 basis. The Portfolio Management Agreement between MHS Advisory and the client will continue in effect until
 either party terminates it in accordance with the terms of the Agreement. MHS Advisory’s annual fee will be
 pro-rated through the date of termination. Refunds are not applicable since all portfolio management fees are
 payable in arrears.

 Financial Planning Services
 MHS Advisory provides its clients financial planning and consulting services. MHS Advisory will charge a fixed
 fee and/or hourly fee for these services. We utilize the following financial planning fee schedules:

     •    Fixed Fees: MHS Advisory will charge a fixed fee of up to $25,000.00, for broad based planning
          services. In limited circumstances, the total cost could potentially exceed $25,000.00. In these cases,
          we will notify the client and may request that the client pay an additional fee.

     •    Hourly Fees: MHS Advisory charges an hourly fee of $350 for clients who request specific services
          (such as a modular plan or hourly consulting services) and do not desire a broad based written
          financial plan.

 Prior to engaging MHS Advisory to provide consulting services, the client will be required to enter into a written
 Agreement with our firm. The Agreement will set forth the terms and conditions of the engagement and
 describe the scope of the services to be provided and the portion of the fee that is due from the client.
 Generally, MHS Advisory requires a prepayment of 50% of the fee with the remaining balance due upon
 completion of the agreed upon services. Other fee payment arrangements may be negotiated with the client
 on a case by case basis. All such arrangements will be clearly set forth in the Financial Planning Agreement
 signed by the client and the firm.

 Either party may terminate the Financial Planning Agreement by written notice to the other. In the event the
 client terminates MHS Advisory’s services, the balance of MHS Advisory’s unearned fees (if any) will be
 refunded to the client.

 Third Party Adviser (TPAs) Fees
 MHS Advisory will perform management searches of various independent registered investment advisers for
 referral to MHS Advisory clients. MHS Advisory will share in the fee paid to the TPA. The management fee is
 disclosed in the TPA's disclosure documents. These fees may or may not be negotiable. MHS Advisory's
 compensation may differ depending upon the firm’s individual agreement with each TPA. MHS Advisory or its
 Associated Persons may have an incentive to recommend one TPA over another TPA with whom it has less
 favorable compensation arrangements or other advisory programs offered by TPAs with which it has no
 compensation arrangements.

 Pension Consulting Services Fees
 The compensation arrangement for these services will be based on hourly fees, fixed fees and fees based on a
 percentage of assets under advisement. Pension consulting services will be negotiated on a case by case basis
 and the exact fee paid by the client will be clearly stated in the Pension Consulting Agreement signed by the
 client and the firm.

 If you choose to have MHS Advisory’s fee deducted directly from your account, you must provide authorization.
 The qualified custodian holding your funds and securities will send you an account statement on at least a

MHS Advisory Services, LLC
Form ADV Part 2A

 quarterly basis. This statement will detail account activity. Please review each statement for accuracy. MHS
...

Types of Clients - Item 7

 We generally offer investment advisory services to individuals, pension and profit sharing plans and
 participants, trusts, estates, charitable organizations, corporations, and other business entities.

 We do not require a minimum investment to open and maintain an advisory account; however, accounts
 managed by TPAs may be subject to different minimum investment requirements.

                       Methods of Analysis, Investment Strategies and Risk of Loss - Item 8

 The following are different methods of analysis that we may use when providing you with investment advice:
     • Charting Analysis – this approach involves the gathering and processing of price and volume
          information for a particular security. This price and volume information is analyzed using mathematical
          equations. The resulting data is then applied to graphing charts, which is used to predict future price
          movements based on price patterns and trends.
     • Fundamental Analysis – this approach attempts to determine a security’s value by focusing on
          underlying factors that affect a company's actual business and its future prospects. The term refers to
          the analysis of the economic well-being of a financial entity as opposed to only its price movements.
     • Tactical Analysis – this approach aims to take advantage of inefficiencies in asset pricing while avoiding
          overpriced assets. Tactical Analysts believe that making periodic changes in the amounts invested
          within different asset classes can enhance investment returns and reduce risk.
     • Cyclical Analysis – this is a type of technical analysis that involves evaluating recurring price patterns
          and trends.

 We may use one or more of the following investment strategies when advising you on investments:
    • Long Term Purchases – securities held for over a year.
    • Short Term Purchases – securities held for less than a year.
    • Trading – securities held for less than 30 days.
    • Covered Options – covered option is a strategy in which an investor writes an option contract while at
        the same time owning an equivalent number of shares of the underlying stock.

 The investment advice provided along with the strategies suggested by MHS Advisory will vary depending on
 each client’s specific financial situation and goals. The below section does not disclose all of the risks and other
 significant aspects of investing in financial markets. In light of the risks, you should fully understand the nature
 of the contractual relationship(s) into which you are entering and the extent of your exposure to risk. Certain
 investing strategies may not be suitable for many members of the public. You should carefully consider
 whether the strategies employed will be appropriate for you in light of your experience, objectives, financial
 resources and other relevant circumstances.

MHS Advisory Services, LLC
Form ADV Part 2A

                 Investing in securities involves risk of loss that you should be prepared to bear.

 General Investment Risk: All investments come with the risk of losing money. Investing involves substantial
 risks, including complete possible loss of principal plus other losses and may not be suitable for many members
 of the public. Investments, unlike savings and checking accounts at a bank, are not insured by the government
 to protect against market losses. Different market instruments carry different types and degrees of risk and you
 should familiarize yourself with the risks involved in the particular market instruments you intend to invest in.

 Loss of Value: There can be no assurance that a specific investment will achieve its investment objectives and
 past performance should not be seen as a guide to future returns. The value of investments and the income
 derived may fall as well as rise and investors may not recoup the original amount invested. Investments may
 also be affected by any changes in exchange control regulation, tax laws, withholding taxes, international,
 political and economic developments, and government, economic or monetary policies.

 Interest Rate Risk: Fixed income securities and funds that invest in bonds and other fixed income securities
 may fall in value if interest rates change. Generally, the prices of debt securities rise when interest rates fall,
 and their prices fall when interest rates rise. Longer term debt securities are usually more sensitive to interest
 rate changes.

 Credit Risk: Investments in bonds and other fixed income securities are subject to the risk that the issuer(s)
 may not make required interest payments. An issuer suffering an adverse change in its financial condition could
 lower the credit quality of a security, leading to greater price volatility of the security. A lowering of the credit
 rating of a security may also offset the security's liquidity, making it more difficult to sell. Funds investing in
 lower quality debt securities are more susceptible to these problems and their value may be more volatile.

 Foreign Exchange Risk: Foreign investments may be affected favorably or unfavorably by exchange control
 regulations or changes in the exchange rates. Changes in currency exchange rates may influence the share
 value, the dividends or interest earned and the gains and losses realized. Exchange rates between currencies
 are determined by supply and demand in the currency exchange markets, the international balance of
 payments, governmental intervention, speculation, and other economic and political conditions. If the currency
 in which a security is denominated appreciates against the US Dollar, the value of the security will increase.
 Conversely, a decline in the exchange rate of the currency would adversely affect the value of the security.

 Risks Associated with Investing in Options: Transactions in options carry a high degree of risk. A relatively
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