Poinciana Advisors Group LLC

Item 5 – Fees and Compensation

In certain circumstances, all fees, account minimums and their applications to family
circumstances may be negotiable.

PAG has contracted with Focus Partners Advisor Solutions for services
including trade processing, collection of management fees, record maintenance, report
preparation, marketing assistance, and research. PAG has also contracted with Focus
Partners Advisor Solutions for sub-advisory services with respect to clients’ fixed income
accounts. PAG pays a fee for Focus Partners Advisor Solutions services based on
management fees paid to PAG on accounts that use Focus Partners Advisor Solutions . The
fee paid by PAG to Focus Partners Advisor Solutions consists of a portion of the fee paid by
clients to PAG and varies based on the total client assets participating in Focus Partners
Advisor Solutions through PAG. These fees are not separately charged to advisory clients.

The specific manner in which fees are charged by PAG is established in a client’s written
agreement with PAG. Investment Management and Employee Benefit Plan clients will be
invoiced in advance at the beginning of each calendar quarter based upon the value (market
value based on independent third party sources or fair market value in the absence of market
value; client account balances on which PAG calculates fees may vary from account custodial
statements based on independent valuations and other accounting variances, including
mechanisms for including accrued interest in account statements) of the client’s account at
the end of the previous quarter. New accounts are charged a prorated fee for the remainder
of the quarter in which the account is incepted (date of first trade, and typically a later date).

PAG will request authority from the client to receive quarterly payments directly from the
client's account held by an independent custodian. Clients may provide written limited
authorization to PAG or its designated service provider, Focus Partners Advisor Solutions, to
withdraw fees from the account. Clients will receive custodial statements showing the
advisory fees debited from their account(s). Certain third-party administrators will calculate
and debit PAG’s fee and remit such fee to PAG.

A client agreement may be canceled at any time, by either party, for any reason upon receipt
of 30 days written notice. Upon termination of any account, any prepaid, unearned fees will
be promptly refunded.

PAG’s fees are exclusive of brokerage commissions, transaction fees, and other related costs
and expenses which shall be incurred by the client. Clients may incur certain charges
imposed by custodians, brokers, third party investment and other third parties such as fees
charged by managers, custodial fees, odd-lot differentials, transfer taxes, wire transfer and
electronic fund fees, and other fees and taxes on brokerage accounts and securities
transactions. Mutual funds and exchange traded funds also charge internal management
fees, which are disclosed in a fund’s prospectus. These fees will generally include a
management fee and other fund expenses. All fees paid to PAG for investment advisory
services are separate and distinct from the fees and expenses charged by mutual funds and
ETFs to their shareholders. Such charges, fees and commissions are exclusive of and in
addition to PAG’s fee, and PAG shall not receive any portion of these commissions, fees, and
costs.

Advisory Fees

Investment Management Services:

Our fees for investment management services are set forth in our investment advisory
agreement with the client. Our fees are generally based on a percentage of the client’s assets
under management with PAG, generally as much as 1.25%; are negotiable, will vary from
client to client, and are based on several factors, such as the client’s assets under PAG’s
management, scope of services to be provided, the degree of expertise and time required, the
complexity of the account, the origins of the client relationship, and the potential future
revenues from the client. Advisory fees shall apply to cash balances, accrued interest, income,
accrued dividends, and, if any, margin balances unless negotiated or agreed upon otherwise.
The specific fee schedule charged by PAG is established in a client’s written advisory
agreement. Clients engaging PAG for Investment Management Services are typically subject
to a minimum fee of $5,000 although this minimum can be waived.

For investment advice provided on held-away accounts and assets as mentioned above in
Item 4, PAG’s fee is deducted from a brokerage account under PAG’s management or paid
directly by the client on a quarterly basis. Fees are based on the value of these held-away
accounts and assets; such valuations are generally provided to PAG on a quarterly basis as
valued by the custodian or financial institution. Fees will typically be based on the client’s
full portfolio value, including the held-away account. The specific fee schedule charged by
PAG is established in a client’s written agreement with PAG.

If an independent third-party adviser is utilized for separate account management, the
adviser can charge its own management fee. All fees and expenses charged by a separate
account manager are separate and distinct from PAG’s management fee and are withdrawn
from the client’s account by the separate account manager.

Employee Benefit Retirement Plan Services:

The annual fee for PAG’s plan services is charged on a quarterly basis and is based on a
percentage of the assets within the plan and typically range from 0.20% to 1.00% per year.
The annual fee will be based upon a number of factors including the size of the plan, the
number of participants, the number of locations as well as the method of employee education
and the services required. Fees will typically be tiered, and the fee is calculated by applying
a different fee rate to each corresponding range of the plan’s account balance.

Item 7 – Types of Clients

PAG manages investment portfolios for individuals, qualified retirement plans, trusts,
corporations and small businesses.

PAG generally requires a minimum of $1,000,000 of assets under management for
Investment Management Services. This account size may be negotiable under certain
circumstances.