Polaris Financial LLC

Item 5 – Fees & Compensation
Advisory Fees for Individual Clients
Individual clients are charged an annual investment advisory fee of up to two percent, which is billed
monthly in arrears pursuant to the terms of the client investment advisory agreement. Fees are
calculated based on the daily average market value of the account. Polaris retains discretion to
negotiate fees on a client-by-client basis.

Advisory Fees for Businesses & Non-Profits
Plan participants pay up to one percent annual fee billed quarterly in arrears pursuant to the terms of
the Plan’s investment agreement. Investment advisory fees are based on the market value of assets
under management as reported on the last day of the quarter. Polaris retains discretion to negotiate
fees on a client -by-client basis.
Polaris will deduct our fee directly from the plan participants’ account through the qualified
custodian holding the Plan’s funds and securities. Polaris will deduct our advisory fee only when the
Plan has given us written authorization permitting the fees to be paid directly from the participants’
account. The qualified custodian will deliver an account statement to the Plan and its participants at
least quarterly. These account statements will show all disbursements from plan participant accounts.
Advisory Fees for Credit Unions
Credit unions pay up to a one percent annual fee billed monthly in arrears pursuant to the terms of
the client investment advisory agreement. Investment advisory fees are based on the daily average
market value of the account balance. Polaris retains discretion to negotiate fees on a client-by-client
basis.

All clients should review all statements for accuracy. It is the client’s responsibility to verify the
accuracy of these fees as listed on the custodian’s brokerage statement.
Clients may incur third-party fees or expenses in connection with Polaris’ advisory services. All fees
paid to Polaris for advisory services are separate and distinct from the expenses charged by mutual
funds, ETFs, SMAs and personalized indexing. These fees and expenses are described in each fund’s
prospectus or strategy’s documentation. These fees are generally comprised of a management fee
and other Fund expenses. Polaris does not earn or receive a portion of such fees. Clients who elect

automated tax loss harvesting may incur a third-party asset management charge. Polaris does not
earn or receive a portion of such fees.
Polaris utilizes the services of broker-dealers to affect portfolio transactions and clients may incur
brokerage, custodial, and other transaction costs. For additional information regarding brokerage
practices, please see Item 12 - Brokerage Practices.
Polaris does not charge fees in advance. Neither Polaris nor any of its supervised persons accept
compensation for the sale of securities or other investment products.

Item 7 – Types of Clients

Polaris provides investment advisory services to individuals, businesses & non-profits, and credit
unions. We have a $500 (USD) minimum account size requirement for individual clients . For
businesses and non-profits we have a minimum account size of $500. For credit unions we have a
minimum account size of $1,000. The minimum account size requirement is negotiable at Polaris’
sole discretion for all client types.