Patterson Partners Ltd

Item 5 Fees and Compensation
The following information describes how Patterson Partners is compensated for the advisory services
we provide to our clients. The specific manner in which fees are charged and the compensation we
receive may differ between clients depending upon the individual Engagement Agreement with each
client, as described below.

Patterson Partners reserves the right to negotiate our compensation with clients depending on the
volume and complexity of predictable and recurring work based on a number of factors, including but
not limited to, the expected amount of time our staff will spend on the work being performed, the
number of household members, net worth, life stage, business issues, number and type of accounts,
trust and real estate arrangements, and number of countries involved. Other factors used to determine
service fees include the complexity and number of issues involved, services chosen, the skill required
to perform services, involvement of other advisors relevant to any legal, technical and/or supporting
documentation, the value we add, inflation adjustments in future years, the nature and longevity of the
professional relationship of Patterson Partners with a client including the use of other advisory
services, as well as any extra expenses such as travel, preparing, organizing, or collecting client data,
and time constraints or assignments imposed by the client or the client's other advisors.

We may charge higher or lower fees than are available from other firms for comparable services.
Patterson Partners has the general discretion to waive all or a portion of our fees, but typically only
exercises this discretion for our employees.

INVESTMENT ADVISORY SERVICES-INVESTMENT MANAGEMENT
In consideration for providing portfolio management services and pursuant to the Engagement
Agreement with the client, Patterson Partners charges an annual asset-based fee based on a
percentage of the assets in your account as set forth in the following annual fee schedule:

                         Assets Under Management                              Annual Fee
                              $0 to $1,000,000                                   1.00%
                               Next $2,000,000                                   0.75%
                               Next $7,000,000                                   0.50%
                              Over $10,000,000                                   0.45%

The annual fee is paid monthly in arrears based on the average daily balance of the Client's
accounts. The advisory fee is a blended tier. For example, for assets under management of
$2,000,000 a Client would pay 1.00% on the first $1,000,000 and 0.75% on the remaining balance.

In determining the advisory fee, we may allow accounts of members of the same household to be
aggregated. Patterson Partners Ltd. relies on the valuation as provided by Client's custodian in
determining assets under management.

Clients must authorize the deduction of our fees from their managed accounts by the qualified
custodian, Interactive Brokers, and choose the method by which our fees will be calculated. Clients
may elect to have our advisory fees calculated by our firm or Interactive Brokers and deducted from
their accounts. The client makes this election when applying for their account at Interactive Brokers or
at any time or cancelling the existing arrangement. All fees will be supported by an invoice to the client
itemizing the fee. All fees are subject to negotiation.

Depending on their existing Engagement Agreement, some clients may be charged fees in advance, or
could have investment management fees calculated based on the value of the managed portfolio on
the last day of the calendar quarter. These agreements may state that if you terminate your
engagement agreement during a calendar quarter, you will be charged a prorated fee, which is due
and payable on the day the agreement terminates. If you have prepaid fees, any prepaid, unearned
fees will be promptly refunded upon termination.

FIXED FEES

Ongoing Financial Planning
We charge a recurring, fixed fee for Ongoing Financial Planning. Fees start at $6,500 per year for a
single individual and $8,500 per year for a couple. For the client's convenience, fees may be paid in
monthly or quarterly installments.

Case-by-case fees are negotiated to respond to the volume and complexity of predictable and
recurring work based on a number of factors, including but not limited to, the expected amount of time
our staff will spend on the work being performed, the number of household members, net worth, life
stage, business issues, number and type of accounts, trust and real estate arrangements, number of
countries involved, involvement of other advisors, any extra expenses including travel, preparing,
organizing or collecting client data, and time constraints or assignments imposed by the client or the
client's other advisors.

Project-Based Financial Planning
Patterson Partners may be engaged for our financial planning services on a limited scope basis for a
fixed fee or on a time spent basis.

Fees typically range from $2,500 to $50,000 but can be far greater than this for highly complex
engagements that involve multiple countries and extensive coordination with other professionals. Fees
are negotiable and the final agreed upon fee will be outlined in your Advisory Contract. The agreed fee
may be paid in installments. Most limited-scope fixed fee engagements will automatically terminate six
months after the signing of the agreement unless an extension is agreed to in writing by both parties.

U.S. Tax Compliance Services
Fixed fees for U.S. Tax Compliance services generally start at $3,500. The total estimated fee, as well
as the ultimate fee that we charge the client is based on the scope and complexity of the services
provided, including, but not limited to, whether the client receives income from real property, have
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Item 7 Types of Clients
Patterson Partners offers financial planning and investment advisory services to a diversified group of
clients including individuals, their families, trusts and businesses. Typically, these individuals are
corporate executives, business owners, medical and other professionals, and affluent individuals, as
well as widows and those with inherited wealth. We also provide investment management and
consulting services to trusts, charitable institutions, such as foundations that are often connected to,
and created by individual clients, but not in all cases. Client relationships may vary in scope and length
of service.

Our discretionary investment management service is typically restricted to individuals with personal
income of $200,000 or joint income with a spouse of at least $300,000 or net worth or joint net worth
with a spouse that exceeds $1,000,000. However, in our sole discretion we may waive or lower our
minimum account balance requirement based on various criteria (i.e., anticipated future additional
assets to be managed, related accounts, account composition, negotiations with the client, etc.).

We may also combine account values for you and your minor children, joint accounts with your
spouse, and other types of related accounts to meet the stated minimum.