Pension Planning Solutions Inc

Item 5 – Fees and Compensation

This section provides details on fees and compensation arrangements for our advisory services.

Individual Portfolio Management Fees:

The annual fee for portfolio management services may be a percentage of assets. The fee charged will
be between 0.00% and 1.00% of assets under management. Fees are negotiable based on the
complexity of the investment strategies, the number of face-to-face meetings requested by the client, the
type of client, the complexity of the client's situation, the composition of the client's account, the potential
for additional account deposits, the relationship of the client with the investment adviser representative
(family members and long standing clients) and the total amount of assets under management for the
client relationship. PPS generally imposes a minimum account size of $250,000. However, exceptions to
minimum levels may be separately negotiated. Accounts for the same household will be aggregated for a
discounted fee.

The fees are billed quarterly in arrears based upon the value of the client's account at the end of the
previous quarter. The valuation method to be used for the fee billing calculation will be specified in the
client’s agreement for Individual Portfolio Management services.

PPS believes that its annual fee is reasonable in relation to: (1) services provided and (2) the fees
charged by other investment advisers offering similar services/programs. However, our annual
investment advisery fee may be higher than that charged by other investment advisers offering similar
services and programs.

The asset management services continue until terminated by either party (i.e., PPS or you) by giving
written notice to the other party. You will authorize the qualified custodian(s) of your account to deduct
fees from your account and pay such fees directly to PPS. PPS will send you a billing statement prior to
time that fee deduction instruction is sent to the qualified custodian(s) of your account. The billing
statement will detail the formula used to calculate the fee, the assets under management and the time
period covered.

Brokerage expenses and/or transaction fees charged by the qualified custodian are billed directly to you
by the qualified custodian. PPS does not receive any portion of such commissions or fees from you or the
qualified custodian. In addition, you will incur certain charges imposed by third parties other than PPS in
connection with investments made through your account including, but not limited to, mutual fund sales
loads, 12(b)-1 fees and surrender charges, variable annuity fees and surrender charges, IRA and
qualified retirement plan fees, and charges imposed by the qualified custodian(s) of your account.
Management fees charged by PPS are separate and distinct from the fees and expenses charged by
investment company securities that may be recommended to you. A description of these fees and
expenses are available in each investment company security’s prospectus.

Pension Planning Solutions, Inc.                                                 Disclosure Brochure and Supplement

Item 7 – Types of Clients

PPS generally provides investment advice to the following types of clients:

     •    Individuals
     •    High-Net Worth Individuals

All clients are required to execute an agreement for services in order to establish a client arrangement
with PPS.

Minimum Investment Amounts Required

Individual Portfolio Management Services: PPS requires a minimum account size of $250,000 for
portfolio management services. This account size may be negotiable under certain circumstances.