Park Miller LLC

Item 5           Fees and Compensation

   A. The client can determine to engage the Registrant to provide discretionary investment
      advisory services on a fee basis.

         INVESTMENT ADVISORY SERVICES
         The Registrant prices its services based upon various objective and subjective factors.
         Some of these factors, include but are not limited to: the representative assigned to the

    account, the amount of assets to be invested, the complexity of the engagement, the
    anticipated number of meetings and servicing needs, related accounts, future earning
    capacity, anticipated future additional assets, and negotiations with the client. As a result,
    Registrant’s clients pay diverse fees, which will impact a client’s net account performance.
    Moreover, the services to be provided by the Registrant to any particular client could be
    available from other advisers at lower fees. All clients and prospective clients should be
    guided accordingly.

    Notwithstanding the above, the Registrant’s negotiable annual investment advisory fee is
    based upon a percentage of the market value of the assets placed under the Registrant’s
    management, generally as follows:

    Market Value of Portfolio                          Annual Fee %
    Less than $1,000,000                               1.00%
    Between $1,000,001 and $3,000,000                  0.90%
    Between $3,000,001 and $5,000,000                  0.80%
    Between $5,000,001 and $10,000,000                 0.70%
    Between $10,000,001 and $15,000,000                0.60%
    Between $15,000,001 and $25,000,000                0.55%
    Between $25,000,001 and $40,000,000                0.50%
    Between $40,000,001 and $50,000,000                0.45%
    Between $50,000,001 and $60.000,000                0.425%
    Between $60,000,001 and $75,000,000                0.40%
    Between $75,000,001 and $100,000,000               0.375%
    $100,000,001 and over                              0.35%

    The Registrant, in its sole discretion, may reduce or waive its investment advisory fee or
    make alternate arrangements with clients. The Registrant does not have clients with
    portfolios of all the values referenced.

    FINANCIAL PLANNING AND CONSULTING SERVICES (STAND-ALONE)
    Registrant’s planning and consulting fees are negotiable, but generally range from $5,000
    to $20,000 on a fixed fee basis, and $400 on an hourly rate basis, depending upon the level
    and scope of the services required and the professionals rendering the services.

B. Clients may elect to have the Registrant’s advisory fees deducted from their custodial
   account. Both Registrant’s Investment Advisory Agreement and the custodial/clearing
   agreement may authorize the custodian to debit the account for the amount of the
   Registrant’s investment advisory fee and to directly remit that management fee to the
   Registrant in compliance with regulatory procedures. In the limited event that the
   Registrant bills the client directly, payment is due upon receipt of the Registrant’s invoice.
   The Registrant shall deduct fees and/or bill clients quarterly in advance, based upon the
   market value of the assets on the last business day of the previous quarter.

C. As discussed below, unless the client directs otherwise or an individual client’s
   circumstances require, the Registrant generally recommends that Fidelity Investments
   (“Fidelity”) serve as the broker-dealer/custodian for client accounts. Broker-dealers such
   as Fidelity charge brokerage commissions and transaction fees for effecting certain
   securities transactions (i.e. transaction fees are charged for certain no-load mutual funds,
   commissions are charged for individual equity and fixed income securities transactions).
   For mutual funds and ETFs, a client will be subject to their respective prorated payment of

         internal management fees, distribution fees, redemption fees and other expenses, which all
         shareholders in these funds are required to pay, which are fully described in the applicable
         fund's prospectus.

   D. The applicable form of client agreement with the Registrant will continue in effect until
      terminated by either party by written notice in accordance with the terms of such
      agreement. Upon termination, Registrant will debit the client account or bill the client for
      the pro-rated portion of the unpaid advanced fee based upon the number of days that
      services were provided during the billing quarter (as applicable).

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

Item 7                   Types of Clients

         The Registrant’s clients shall generally include individuals, pension and profit-sharing
         plans, business entities, trusts, estates and charitable organizations.