NPPG Plan Professionals LLC

Item 5           Fees and Compensation

   A. PENSION CONSULTING SERVICES
      Our pension consulting services (for both non-NPPG-sponsored plans and NPPG-
      sponsored PEPs) are offered on an asset-based, fixed, and / or per-participant basis, as
      agreed upon with the client. All such fees are negotiable based on a variety of criteria,
      which can include the size of the plan, the complexity of the overall engagement,
      frequency of plan and participant meetings, and the agreed upon scope of services. As a
      result, similarly-situated clients could pay different fees. In addition, similar advisory
      services may be available from other investment advisers for similar or lower fees. Fees
      for certain services, such as adviser-managed account programs, may only apply to those
      participants who participate in such programs.

         Pension consulting fees are payable in arrears. Fees will generally be assessed on a
         quarterly or monthly basis, as agreed upon with the client and subject to the capabilities
         of the plan’s recordkeeper. For asset-based fee arrangements, fees will generally be
         calculated based upon the value of plan assets on the last day of the billing period unless
         otherwise stated in the service agreement.

         SELECTION OF OTHER ADVISERS
         We may recommend or retain TPAs for investment advisory services. We do not charge
         you a separate fee for the selection of other advisers. We may share in the advisory fee
         you pay directly to the TPA. The advisory fee you pay to the TPA is established and payable
         in accordance with the brochure provided by each TPA to whom you are referred. These
         fees may or may not be negotiable.

         Our compensation may differ depending upon the individual agreement we have with
         each TPA. We may receive up to 25% of the fee that is paid to the TPA. As such, a conflict
         of interest may arise where we may have an incentive to recommend one TPA over
         another TPA with whom we have more favorable compensation arrangements or other
         advisory programs offered by TPAs with whom we have less or no compensation
         arrangements.

         If you are referred to a TPA(s), you will receive full disclosure of the services rendered and
         fee schedules applicable to the TPA at the time of the referral by delivery of a copy of the
         relevant TPA’s Form ADV Part 2 or equivalent disclosure document. Either our firm or the
         TPA will provide you with all appropriate disclosure statements, including disclosure of
         any solicitation fees we may receive.

   B. Unless otherwise agreed upon with the client, asset-based fees for pension consulting
      services are generally assessed on a monthly or quarterly basis, in arrears, and are
      typically based on the value of plan assets on the last day of the billing period.

         Clients may elect to have NPPG’s advisory fees deducted from their account(s). Both
         NPPG’s services agreement with the client or the client’s custodial/clearing agreement
         may authorize the custodian to debit the account for the amount of NPPG’s fee and to
         directly remit that fee to NPPG in compliance with regulatory procedures.

         In limited instances, NPPG may bill the client directly, in which cases payment is due
         promptly upon receipt of NPPG’s invoice.

   C. Broker-dealers generally charge brokerage commissions and/or transaction fees to plan
      participants for effecting certain securities transactions. These charges are assessed in
      accordance with the respective broker-dealer’s brokerage commission and transaction
      fee schedules and may be assessed on either a per-transaction basis or as a percentage
      of plan assets. In addition to NPPG’s fee and any applicable brokerage commissions
      and/or transaction fees, clients and plan participants may also incur, relative to all mutual
      fund and exchange traded fund purchases, charges imposed at the fund level (e.g.,
      management fees and other fund expenses).

   D. Fixed fee clients may be asked to pay up to fifty percent (50%) of the total anticipated fee
      at the outset of the client engagement. The remaining fee will become due upon
      completion of the agreed upon services. However, in no event will NPPG require or solicit
      prepayment of $1,200 or more in fees, six months or more in advance. If an engagement
      is terminated prior to the completion of NPPG’s services, a refund of prepaid fees will be
      provided, prorated based upon the amount of work completed through the effective date
      of termination.

         Client engagements for ongoing services will continue until terminated by either party, in
         accordance with the termination provision of the client’s services agreement. If an asset-
         based fee engagement is terminated, and the effective date of termination is in the
         middle of a fee period, NPPG will generally assess a final fee, prorated through the
         effective date of termination. If NPPG is unable to debit this final fee from the client
         account(s), it will invoice the client directly and payment is due promptly upon receipt of
         such invoice. NPPG reserves the right to waive this final prorated fee, at its sole discretion.

   E. Neither NPPG, nor its representatives, accepts compensation from the sale of securities
      or other investment products.

Item 7           Types of Clients

         NPPG offers investment advisory services primarily to participant-directed retirement
         plans. Participant-directed retirement plan engagements can include NPPG-managed
         account services made available to participants of such plans. In general, we do not
         require a minimum dollar amount to commence an advisory engagement; however, we
         have the right to terminate a plan’s engagement if plan assets fall below a minimum size
         of $25,000.