Moisand Fitzgerald Tamayo LLC

Item 5: Fees and Compensation
Advisory Fees
Wealth Management Services – The minimum required portfolio for new clients is $1,000,000.
MFT may make exceptions to this minimum at its discretion. Clients who wish to engage the
wealth management services of MFT will be billed quarterly in advance according to the following
schedule:
   Assets Under Management                       Annually              Quarterly
   First $250,000 invoiced at                       1.50%               0.375%

   Next $250,000 invoiced at                        1.30%               0.325%

   Next $500,000 invoiced at                        1.00%               0.250%

   Next $1,000,000 invoiced at                      0.80%               0.200%
   Next $8,000,000 invoiced at                      0.50%               0.125%
   Over $10,000,000 invoiced at                     0.30%               0.075%

MFT allows for the aggregation of same household member accounts to meet the minimum. Unless
otherwise agreed in writing, all cash and cash equivalent positions are included as part of assets
under management for purposes of calculating applicable fees.
When MFT waives the minimum asset requirement, the following fee schedule will apply: If assets
under management total less than $423,000, the standard fee billed to the account will be $6,000
annually ($1,500/quarter.) If assets are over $423,000, the standard fee schedule shall apply. MFT
may negotiate the fee schedule to be higher or lower than the amounts described above based upon
the complexity of client’s situation including complications or impracticalities resulting from
client’s use of a custodian not recommended by MFT. No increase in the billing rate may be made
without the written consent of the client on the wealth management agreement.
All compensation arrangements present conflicts of interest. We have eliminated or mitigated the
most pervasive conflict of interest in financial services that we perceive – commissions and other
third-party compensation. However, because we are paid based on the assets managed, we have a
Moisand Fitzgerald Tamayo, LLC                                              March 30, 2026

Form ADV Part 2 Brochure                                                        Page 9 of 70

potential conflict in that we could favor recommendations that increase your assets or disfavor
recommendations that decrease your assets. We mitigate this conflict primarily through financial
planning and relying heavily on legitimate academic research to inform our work. Our financial
planning process lays out the pros and cons of various actions, allowing you to assess the rationale
behind our recommendations and the potential effect of this conflict.

Financial Planning Fees – Fees for Financial Plans are determined by the following:
Most financial planning advice occurs as part of our wealth management service when requested
by clients that meet our minimum portfolio size. Different client situations may result in differing
levels of complexity and formality with the delivery of these services. In cases where a separate
planning fee is warranted the following applies:
The fee is based upon the complexity of the client's situation, the anticipated level of staff
involvement, and estimated number of hours to create the plan. The fee for delivery of financial
planning services is discussed with the client prior to the signing of the Financial Planning and
Consulting Agreement. Financial plan fees range from $2,500 to $25,000. Half of the fee is due
upon the signing of the agreement and the balance is due upon completion. The client has five
business days from the signing of the contract to rescind the contract for a full refund. Additional
services requested beyond the scope of the original plan may be billed on an hourly basis at the
published rate of $500 per hour. Because our clients want an ongoing relationship with a team of
financial planning experts and professionals managing their life savings, MFT rarely enters an
engagement for a one-time fee.

Financial Consulting Fees – The business of MFT is to provide ongoing financial consulting for
its wealth management clients. In a very limited number of cases, the firm will provide hourly
consulting services on specific financial issues at the published rate of $500 per hour.

Retirement Plan Services Fees – The terms and conditions pertaining to MFT’s retirement plan
services are set forth in a written agreement between MFT and the plan sponsor. MFT’s negotiable
fee for retirement plan services is typically payable quarterly in advance based upon a percentage
of the market value of assets held by the plan, which depends on the scope and complexity of the
services requested.

Business Consulting Fees – The terms and conditions pertaining to MFT’s business consulting
services are set forth in a written agreement between MFT and the client. MFT’s negotiable fee
for business consulting services is a fixed amount, typically ranging between $600 and $1,525,
payable on a monthly basis in advance, and depends upon the services requested.

1040 Tax Return Subscription Fees – The terms and conditions pertaining to MFT’s 1040 tax
return subscription services are set forth in a written agreement between MFT and the client.
MFT’s negotiable fee is a fixed amount, typically ranging between $150-$300, depending upon
the complexity of the client’s financial situation, and is payable on a monthly subscription basis.

How Fees Are Administered
Clients are notified of the management fee in the wealth management agreement and by the invoice
included in each quarterly report. The invoice provides the value of the account as of the first day
Moisand Fitzgerald Tamayo, LLC                                             March 30, 2026

Form ADV Part 2 Brochure                                                      Page 10 of 70

of the current quarter and the computation of the fee for that quarter. Invoices are payable upon
...

Item 7: Types of Clients
The majority of our clients are individuals and families. We also manage investments for trusts.
We provide investment advice and pension plan design consulting to small business retirement
plans. The minimum required portfolio for new clients is $1,000,000. Clients who maintain less
than $1,000,000 will pay the minimum fees described in Item 5 above.