Opinicus Capital Inc

Item 5: Fees and Compensation

              CURRENT FINANCIAL PLANNING SERVICES FEES

A. Fee Schedule

Fixed Fees
Depending upon the complexity of the situation and the needs of the client, the fixed rate
for creating a comprehensive financial plan begins at a minimum of $3,500. Opinicus will
typically require a deposit of 50% of the fee upon entering into the Financial Planning
Agreement with the balance due upon delivery of the Plan. Fees that are charged in
advance will be refunded based on the prorated amount of work completed at the point of
termination. The fees are negotiable, and the final fee schedule will be included in the
Financial Planning Agreement. Clients may terminate their contracts without penalty
within five (5) business days of signing the agreement.

Hourly Fees
Depending upon the Opinicus Specialist utilized, the complexity of the situation and the
needs of the client, the hourly fee for these services is between $85 and $500. The fees are
negotiable, and the final fee schedule will be included in the Financial Planning
Agreement. Opinicus will typically require advance payment of the estimated hourly
charges. Fees will not be collected more than six months in advance. Unearned fees will be
refunded. The amount refunded will be the balance of the fees collected in advance minus
the hourly rate times the number of hours of work that has been completed up to and
including the day of termination. Clients may terminate their contracts without penalty
within five (5) business days of signing the agreement.

Wealth Advancement Consulting Program Fees

To allow clients to manage cash flow, each WAC Semi-Annual program fixed fee is split
into monthly charges. The client can select between billing the monthly fixed charge to a
credit card or their Opinicus portfolio. WAC Semi-Annual fees are not pro-rated or
refunded in the month of termination.

Each WAC Semi-Annual program fee covers the respective review cycle, client education
and post-meeting case modifications. However, time required to rework a client strategy
due to a material financial or profile change (examples may include marriage, divorce,
child births, death, business acquisitions, business sales, new business ventures, real
estate deals, etc.) are not considered part of normal monitoring or management, and time
spent on such is billed at the respective Opinicus Specialist’s rate.

Meeting homework, other than administrative paperwork and money movements, are
internally tracked against the selected WAC program’s allocated time and billed at the

respective Opinicus Strategist and Operations/Client Service Associates’ rate. Examples
of post-meeting Homework are:

   •   Communication and collaboration with external professionals to fulfill a strategy
       (other than year-end tax strategy for the WAC Semi-Annual with Tax program)
   •   Dealings with banks for financing at request of client
   •   Personal financial statements for banks
   •   Business consulting

The fees are negotiable, and the final fee schedule will be attached included in the Client
Agreement. Clients may terminate their contracts without penalty within five (5) business
days of signing the agreement. Thereafter, clients may terminate the contract with five (5)
days’ written notice.

Opinicus Strategist and Operations/Client Service Associates hourly fees range between
$85 and $500. The minimum annual fee and hourly rates are negotiated on a case-by-case
basis and will be set forth in the Client Agreement. Because Opinicus’ fee for WAC
programs is negotiated, not all clients will pay the same fee, and a client may pay a higher
or lower fee than another client.

Clients may terminate their contracts without penalty within five (5) business days of
signing the agreement. Since WAC program fees are charged monthly, they are not
prorated or refunded in the month of cancellation.

WAC Semi-Annual

Opinicus charges a minimum program fee of $4,200 per year for the WAC Semi-Annual
Program. The minimum program fee is allocated among the Opinicus Strategist and
Operations/Client Service Associates semi-annually and based on the individual’s hourly
rate. Therefore, the number of total hours Opinicus dedicates to a specific client will vary
based on the type of services provided and the team member that provides the service.

WAC Semi-Annual with Tax

Opinicus charges a minimum program fee of $7,200 per year for the WAC Semi-Annual
with Tax Program. The minimum program fee is allocated among the Opinicus Strategist
and Operations/Client Service Associates tri-annually and based on the individual’s
hourly rate. Therefore, the number of total hours Opinicus dedicates to a specific client
will vary based on the type of services provided and the team member that provides the
service.

WAC Annual

WAC Annual Program clients are charged a flat 1.50% on all assets under
management. This fee covers portfolio management and the annual financial plan
review.

These fees are negotiable depending upon the needs of the client and complexity of the
situation, as well as the client’s tenure with the firm. As a result, not all clients will pay
the same fee. The final fee schedule is included in the Client Agreement. Advisory fees

are withdrawn directly from the client’s accounts by the client’s custodian with client’s
written authorization. Fees are paid quarterly in advance. Opinicus uses the last day of
previous billing period for purposes of determining the market value of the assets upon
which the advisory fee is based.

Refunds are given on a prorated basis, based on the number of days remaining in the
billing period at the point of termination. The fee refunded will be the balance of the fees
collected in advance minus the daily rate* times the number of days in the billing period
up to and including the day of termination. (*The daily rate is calculated by dividing the
annual asset-based fee by 365.)

Investment Management Fees
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Item 7: Types of Clients

   Opinicus generally provides investment advice and/or management supervisory services
   to the following types of clients:
          v   Individuals
          v   High-Net-Worth Individuals
          v   Retirement Plans
          v   Trusts, Estates, or Charitable Organizations
          v   Corporations or Business Entities

   Minimum Account Size
   There is a minimum investment of $500,000 for advisory services, although Opinicus may
   accept smaller accounts at its discretion.