Planning Directions Inc

Item 5: Fees and Compensation
Please note, unless a client has received the firm’s disclosure brochure at least 48 hours prior to signing the
investment advisory contract, the investment advisory contract may be terminated by the client within five (5)
business days of signing the contract without incurring any advisory fees and without penalty. How we are paid
depends on the type of advisory service we are performing. Please review the fee and compensation information
below.

With regard to asset management activities, the fee structure is as follows: less than $500,000, fee of one (1%)
percent annually; the next $500,000, fee of .85% annually; for additional amounts over $1,000,001, fee of three-
quarters (.75%) percent annually. The fee is payable semi-annually in arrears by the client and is generally not

negotiable. The advisory fee is a blended fee and is calculated by assessing the percentage rates using the
predefined levels of assets resulting in a combined weighted fee. For example, an account valued at $2,000,000
would pay an effective fee of 0.84% with the annual fee of $16,750.00. The semi-annual fee is determined by the
following calculation: (($500,000 x 1.00%) + ($500,000 x 0.85%) + ($1,000,000 x 0.75)) ÷ 2 = $8,375.00. No increase
in the annual fee shall be effective without agreement from the client by signing a new agreement or amendment
to their current advisory agreement.

CCP offers a flat fee schedule of .65% for Household assets between $5 million and $7 million, .55% for Household
assets between $7 million and $10 million, and .45% for Household assets over $10 million. Fees for households
over $25 million are negotiable.

Advisory fees are directly debited from client accounts, or the client may choose to pay by check. Further, in the
event that a client permits the firm to provide investment management services and such client indicates a
statement of intent to subject a greater amount of funds to management, fees are prorated over the billing period.

Regarding financial planning fees, the firm imposes an hourly fee of $250.00. Fees are not negotiable.
Compensation is payable upon provision of the financial planning advice. In the event of early termination by client,
any fees for the hours already worked will be due.

To the extent that you hold positions in your account for which pricing data is not readily available, Commonwealth
receives quarter-end values from alternative investment issuers or other service providers which are used when
calculating billable AUM for our clients. Neither CCP nor Commonwealth engages in an independent valuation of
your account assets and relies on valuations provided by the investment issuers or other service providers. Common
Cents Planning (via Commonwealth and further via the account custodian) will provide periodic account statements
which include the market value of the alternative investment based on information received from the investment
issuer or other service provider. In providing these account statements, or any other valuation information to you,
(i) CCP relies on the valuation information provided by the manager of the alternative investment or other service
provider, (ii) the valuation information used to determine the billing fee is based on estimates that may be outdated
as of the dates of the account statements, (iii) the products final valuations may be higher or lower than the values
reflected in the periodic account statements, and (iv) while Commonwealth will adjust material estimated fee
billings on a best efforts basis on our behalf, neither CCP nor Commonwealth is under obligation to provide notice
or compensation to you for differences in estimated alternative investment valuations.

Account values in the Practice 360 reporting system will be used for our firm’s semiannual fee calculations for
advisory accounts custodied at National Financial Services (NFS). Although account holdings and asset valuations
should generally match, month-end market values reflected in Practice 360 reporting system sometimes differ from
those provided by NFS on their month-end statements. The three most common reasons why these values may
differ are (i) differences in the manner in which accrued interest is calculated, (ii) differences in the date upon which
"as of" dividends and capital gains are reported, and (iii) differences in whether settlement date valuations or trade
date valuations are used. If you have any questions or believe there are material discrepancies between your NFS
custodial statement and the practice 360 reporting system, please contact us. The valuations are available online
via your Investor360 account or you may request a copy from your advisory representative.

CCP allows for the aggregation of assets among a client’s “related” managed accounts for purposes of determining
the value of AUM and the applicable advisory fee to be paid by a client. We reserve the right to determine whether
client accounts are “related” for purposes of aggregating a client’s accounts together for a reduction in the
percentage fee amount. Unless a billing group is created, the fee schedule is applied at the account level. Billing
groups are maintained by CCP.

Other Fees and Costs
Clients pay the securities clearance and settlement fees charged by its clearing broker/dealer with a substantial
markup that is retained by Commonwealth. The markup is added to the transaction fees assessed by its clearing firm
and paid by clients or clients’ advisors to compensate Commonwealth for the cost of its resources utilized in
processing the transaction(s) and to generate additional revenue. We typically pass on the securities clearance and
settlement fees charged by Commonwealth and its clearing broker/dealer. The maximum charges are as follows:

  Transaction Charges
  Stocks, ETFs, and Closed-End Funds
  Online order entry (including block trades)                                         $7.951/$4.952
...

Item 7: Types of Clients
Types of clients serviced by the firm will be individuals, pension plans, profit sharing plans, trusts, estates, and/or
charitable organizations. Our minimum household size requirement is $500,000.00. CCP reserves the right to waive
the minimum investment requirement for any reason in our sole discretion.