New England Financial Planning Group LLC

Item 5 - Fees And Compensation

A. Advisory Fees

Asset Management Services

The IMPAC Account

The advisory fees for the IMPAC Account are as follows (all fees are incremental):

          Assets Under Management                                Annual Rate (%)
                 First $100,000                                      1.750%
                 Next $100,000                                       1.500%
                 Next $300,000                                       1.250%
                 Over $500,000                                        0.75%

The annual asset-based fee is paid either quarterly in advance or arrears, as outlined in the
Investment Management Agreement between NEFPG and the client. For accounts billed in
advance, the asset-based fee is billed when the account is opened for the remainder of the
current billing period and is based on the initial contribution. Thereafter, the quarterly
asset-based fee is paid in advance, is based on the account asset value on the last business
day of the previous calendar quarter and becomes due the following business day. For
accounts billed in arrears, the asset-based fee is calculated on the account asset value on the
last business day of the quarter for the previous quarter.

Under the IMPAC program, clients authorize and direct RJA as custodian to deduct asset-
based fees from the client's account; clients further authorize and direct the RJA as
custodian to send a quarterly statement to the client which shows all amounts disbursed
from client's account, including advisory fees paid to NEFPG. The client’s brokerage

statement will show the amount of the asset-based fee, the value of the assets on which the
fee was based, and the specific manner in which the fee was calculated.

Additionally, there is a nominal transaction charge payable to the broker dealer for the
execution of each trade, as follows:

                              Security Type                                  Transaction Fee
 Exchange Traded Equities: Listed and OTC                                         $15.00
 Closed End Mutual Funds and Exchange Traded Funds                                $15.00
 Open End Mutual Funds (applicable to purchases only)*
            Participating Funds                                                  Waived
            Partner Funds                                                         $15.00
            Non-Partner Funds                                                     $40.00
 Real Estate Investment Trusts/Unit Investment Trusts                             $15.00
 Options Contracts                                                                $15.00
 Bonds: Government, Corporate, Municipal and Mortgage-Backed                      $15.00

All transaction charges are paid to the broker-dealer and not to NEFPG. Mutual funds also
incur expenses for portfolio management services and fund administrative services. These
expenses are disclosed in the mutual fund prospectus. A client may also incur charges for
other account services provided by RJA not directly related to the execution and clearing of
transactions including, but not limited to, IRA custodial fees, safekeeping fees, interest
charges on margin loans, and fees for legal or courtesy transfers of securities.

The Investment Management Agreement for the IMPAC Account Program may be
terminated by the client or NEFPG at any time upon providing written notice pursuant to
the provisions of the Investment Management Agreement. There is no penalty for
terminating the Investment Management Agreement. Upon termination, the client will
receive a refund of the portion of the prepaid asset-based fee which is not utilized for
accounts billed in advance. For accounts billed in arrears, the client may be charged a fee
pursuant to the number of days the account was managed for the current quarter. NEFPG
will not accept instructions to terminate the Investment Management Agreement unless
such instructions are provided in writing by the client.

The Freedom Account

Please refer to the RJA Wrap Fee Program Brochure for information on the FREEDOM
Account fee.

The Ambassador Program

The advisory fees for the Ambassador Program are as follows (all fees are incremental):

           Assets Under Management                                 Annual Rate (%)
                  First $100,000                                        1.750%
                  Next $100,000                                         1.500%
                  Next $300,000                                         1.250%
                  Over $500,000                                         0.75%

The annual asset-based fee is paid either quarterly in advance or arrears, as outlined in the
Investment Management Agreement between NEFPG and the client. For accounts billed in
advance, the asset-based fee is billed when the account is opened for the remainder of the
current billing period and is based on the initial contribution. Thereafter, the quarterly
asset-based fee is paid in advance, is based on the account asset value on the last business
day of the previous calendar quarter and becomes due the following business day. For
accounts billed in arrears, the asset-based fee is calculated on the account asset value on the
last business day of the quarter for the previous quarter.

Under the Ambassador program, clients authorize and direct RJA as custodian to deduct
asset-based fees from the client's account; clients further authorize and direct the RJA as
custodian to send a quarterly statement to the client which shows all amounts disbursed
from client's account, including advisory fees paid to NEFPG. The client’s brokerage
statement will show the amount of the asset-based fee, the value of the assets on which the
fee was based, and the specific manner in which the fee was calculated.

The Investment Management Agreement for the Ambassador Program may be terminated by
...

Item 7 - Types of Clients

A. Clients

NEFPG provides investment advisory services to individuals (including high net worth
individuals), pension and profit sharing plans, trusts, estates and charitable organizations.

B. Engaging the Services of NEFPG

All clients wishing to engage NEFPG for investment advisory services must first complete
the applicable investment advisory agreement as well as any other document or
questionnaire provided by NEFPG. The investment advisory agreement describes the
services and responsibilities of NEFPG to the client. It also outlines NEFPG’s fee in detail. In
addition, clients must complete certain broker- dealer/custodial documentation. Upon
completion of all these documents, NEFPG will be considered engaged by the client. Clients
are responsible for ensuring that NEFPG is informed in a timely manner of changes in their
investment objectives and risk tolerance.

Neither NEFPG nor the client may assign the investment advisory agreement without the
consent of the other party. Transactions that do not result in a change of actual control or
management of NEFPG are not to be considered an assignment. A copy of NEFPG’s privacy
policy notice and this written disclosure statement are provided to each client prior to or
contemporaneously with the execution of the investment advisory agreement. Any client who
has not received a copy of NEFPG’s written disclosure statement at least forty-eight (48)

hours prior to executing the investment advisory agreement shall have five (5) business days
subsequent to executing the agreement to terminate NEFPG’s services without penalty.

C. Conditions for Managing Accounts

Asset Management Services

As a condition for starting and maintaining a relationship, NEFPG shall generally impose a
minimum portfolio size of $500,000. NEFPG, in its sole discretion, may accept clients with
smaller portfolios based upon certain criteria including anticipated future earning capacity,
anticipated future additional assets, dollar amount of assets to be managed, related
accounts, account composition, pre-existing client and account retention. NEFPG will only
accept clients with less than the minimum portfolio size if, in the sole opinion of NEFPG, the
smaller portfolio size will not cause a substantial increase of investment risk beyond the
client’s identified risk tolerance.

Financial Planning Services

NEFPG requires a minimum fee requirement of $2,000 for Financial Planning Services
clients.