Minerva Planning Group Inc

Item 5 – Fees and Compensation

The following paragraphs detail the fee structure and compensation methodology for services provided by the
Advisor. Each Client engaging the Advisor for services described herein shall be required to enter into a written
agreement with the Advisor.

A. Fees for Advisory Services
Investment Management Services
Investment advisory fees are paid in quarterly installments (three (3) month period), in advance of each quarter,
pursuant to the terms of the investment advisory agreement. Investment advisory fees are based on the market
value of assets under management at the end of the prior quarter. Investment advisory fees are based on the
following schedule:

                  Assets Under Management ($)           Annual Rate (%)
                          First $500,000                    1.00%
                          Next $500,000                     0.80%
                         Next $2,000,000                    0.65%
                        Above $3,000,000                    0.40%

Investment advisory fees commence from the inception date of the account[s] and will continue in quarterly
installments. Fees may be negotiable at the sole discretion of the Advisor. The Client’s fees will take into
consideration the aggregate assets under management with the Advisor. All securities held in accounts managed
by MPG will be independently valued by the Custodian. MPG will conduct periodic reviews of the Custodian’s
valuations to ensure accurate billing.

The Advisor’s fee is exclusive of, and in addition to any applicable securities transaction and custody fees, and
other related costs and expenses described in Item 5.C below, which may be incurred by the Client. However, the
Advisor shall not receive any portion of these commissions, fees, and costs.

Financial Planning Services
MPG offers financial planning services on an hourly basis ranging up to $300 per hour. Fees may be negotiable
based on the nature and complexity of the services to be provided and the overall relationship with the Advisor. An
estimate for total hours and overall costs will be provided to the Client prior to engaging for these services.

B. Fee Billing
Investment Management Services
Investment advisory fees are calculated by the Advisor or its delegate and deducted from the Client’s account[s] at
the Custodian. The Advisor shall send an invoice to the Custodian indicating the amount of the fees to be deducted
from the Client’s account[s] at the beginning of the respective quarter. The amount due is calculated by applying the
                                               Minerva Planning Group, Inc.
                                   315 W. Ponce de Leon Ave, Suite 880, Decatur, GA 30030
                                        Phone: (404) 816-6688 * Fax: (419) 821-2646
                                              www.minervaplanninggroup.com

quarterly rate (annual rate divided by 4) to the total assets under management with MPG at the end of the prior
quarter. Clients will be provided with a statement, at least quarterly, from the Custodian reflecting deduction of the
investment advisory fee. It is the responsibility of the Client to verify the accuracy of these fees as listed on the
Custodian’s brokerage statement as the Custodian does not assume this responsibility. Clients provide written
authorization permitting advisory fees to be deducted by MPG to be paid directly from their account[s] held by the
Custodian as part of the investment advisory agreement and separate account forms provided by the Custodian.

Financial Planning Services
Financial planning fees may be invoiced up to fifty percent (50%) of the expected total fee upon execution of the
financial planning agreement. The balance shall be invoiced upon completion of the agreed upon deliverable[s].

C. Other Fees and Expenses
Clients may incur certain fees or charges imposed by third parties, other than MPG, in connection with
investments made on behalf of the Client’s account[s]. The Client is responsible for all custody and securities
execution fees charged by the Custodian. The Advisor's recommended Custodian does not charge securities
transaction fees for ETF and equity trades in a Client's account, provided that the account meets the terms and
conditions of the Custodian's brokerage requirements. However, the Custodian typically charges for mutual funds
and other types of investments. The fees charged by MPG are separate and distinct from these custody and
execution fees.

In addition, all fees paid to MPG for investment advisory services are separate and distinct from the expenses
charged by mutual funds and ETFs to their shareholders, if applicable. These fees and expenses are described
in each fund’s prospectus. These fees and expenses will generally be used to pay management fees for the
funds, other fund expenses, account administration (e.g., custody, brokerage and account reporting), and a
possible distribution fee. Generally, Clients may be able to invest in these products directly, without the services
of MPG, but would not receive the services provided by MPG which are designed, among other things, to assist
the Client in determining which products or services are most appropriate for each Client’s financial situation and
objectives. However, Clients are unable to invest into DFA funds directly, without the services of a registered
investment advisor. If a Client chooses to terminate the relationship with the Advisor, the Client may hold the
DFA funds, but would not be able to purchase additional shares. Accordingly, the Client should review both the
fees charged by the fund[s] and the fees charged by MPG to fully understand the total fees to be paid.
Additionally, as noted above, the Advisor will select share classes which do not have trading costs, but do have
higher internal expense ratios. Please refer to Item 12 – Brokerage Practices for additional information.
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Item 7 – Types of Clients

MPG offers investment advisory services to individuals, high net worth individuals, trusts, estates and other
investment advisors. MPG generally requires a minimum relationship size of $1,000,000 to effectively implement
its investment process. This relationship size minimum may only be waived at the Advisor’s sole discretion.