Mine & ARAO Wealth Creation and Management LLC

ITEM 5: FEES AND COMPENSATION
Financial Planning
Hourly rates for financial planning services are negotiated with each client based on the scope and
complexity of the requested services; fees start at $300 per hour. An invoice for services is issued on
completion of the written analysis and is payable upon receipt.

You may terminate our Financial Planning Agreement, without penalty, at any time on written notice.
Upon cancellation, we will present you with an invoice for the time spent. This invoice is payable upon
receipt.

We have conflicts of interest when providing financial planning advice. When you implement the
financial plan through us, we receive the customary fees as disclosed in the following section. You are
not required to employ us to implement the financial plan, or to implement the plan, or any portion of it,
at all.

Investment Management Services
Advisory Fees & Billing Practices

Asset management fees are generally based on a percentage of assets under management in accordance
with the following schedule:

            Account Value                               Annual Fee
            On the first $5,000,000                       0.6%
            $5,000,001 +                                  0.4%

Fees are billed every 4 months, in advance, based on the market value of the account on the last day of the
preceding billing period.

Mine & Arao has the discretion to negotiate fees on a client-by-client basis. Client facts, circumstances
and needs are considered in determining the fee schedule. These include the complexity of the client,
assets to be placed under management, related accounts, portfolio style, and account composition, among
other factors. We may group certain related client accounts for the purposes of achieving the minimum
account size requirements and determining the annualized fee. The specific annual fee schedule is agreed
to by both parties in the advisory agreement entered into by Mine & Arao and the client.

Discounts, not generally available to our advisory clients, are offered to friends and family members of
associated persons of Mine & Arao.

If you would like to end our advisory relationship, you may do so by providing written notice. We will
prorate the advisory fees earned through the termination date and send you a refund of the prepaid,
unearned portion of your fee. We process refund payments within 30 days of the termination date and
will send you a check or refund your investment account. In either case we will provide a final invoice
detailing the calculation of the refund.

You may provide authorization for us to deduct our fees directly from your investment account.
Important information about the deduction of management fees:

    •   You must provide authorization for us to deduct fees by initialing the appropriate section of our
        contract.

    •   You will receive a detailed invoice which outlines our fees and how they are calculated at the
        same time we request payment from the custodian.

    •   You will receive a statement from your custodian which shows all transactions in your account,
        including the deduction of our fee.

    •   You are responsible for reviewing the accuracy of the fees being billed, as the custodian will not
        do so.

You may elect to pay by check rather than having payment deducted directly from your account.

Other Costs Involved

In addition to our advisory fee shown above, you are responsible for paying fees associated with investing
for your account. These fees include:

    •   mutual fund loads (if applicable). These charges are paid to brokers as a form of commission. As
        a fiduciary, our firm must always place our client’s interest first and foremost and this includes
        the consideration of tax implications for such transactions. As a firm, we typically buy no-load
        mutual funds. However, clients may transfer existing holdings of mutual funds that have higher
        ongoing fees/costs. In those cases, our firm will look at the holdings transferred in by the client
        and determine if it would be better for the client to remain in that holding, or if a lower cost class
        of the same fund is available.

    • management fees for ETFs and mutual funds. These are fees charged by the managers of the ETF
      or mutual fund and are a portion of the expenses of the ETF or mutual fund.

    • brokerage costs and transaction fees for any securities or fixed income trades. These are
      generally charged by your custodian and/or executing broker.

Additional information about brokerage costs and services is provided in “Item 12: Brokerage Practices.”

We believe the fees mentioned above are competitive; however, you may be able to obtain similar services
from other sources at a lower price.

ITEM 7: TYPES OF CLIENTS
Almost all of our clients are from our CPA practice. We serve any type of client that may come from our
CPA practice and that meet our minimum portfolio criteria. Typically, our clients are individuals,
pension plans and businesses. Generally, we require that clients maintain $100,000 under management
with us. However, we may waive that minimum at our sole discretion.