Polaris Financial Partners LLC

Item 5: Fees and Compensation

A. Fee Schedule

Financial Planning Fees

Fixed Fees

The negotiated fixed rate for creating client financial plans is to be determined on a case-
by-case basis but would be projected to be $200 to $5,000. Our financial planning software
is Right Capital.

Clients may terminate the agreement without penalty for full refund of PFP LLC’s fees,
within five business days of signing the Financial Planning Agreement if the same is
provided at time of signing. Thereafter, clients may terminate the Financial Planning
Agreement generally upon written notice.

B. Payment of Fees

Payment of Financial Planning Fees

Financial planning fees are paid via wire.

Fixed financial planning fees are paid 100% in advance, but never more than six months
in advance.

C. Client Responsibility For Third Party Fees

Clients are responsible for the payment of all third-party fees (i.e., custodian fees,
commissions, brokerage fees, mutual fund fees, transaction fees, etc.). Those fees are
separate and distinct from the fees and expenses charged by PFP LLC.

This brochure describes PFP LLC’s non-wrap fee advisory services; clients utilizing PFP
LLC’s wrap fee portfolio management should see the separate Wrap Fee Program
Brochure for additional details regarding third party fees.

D. Prepayment of Fees

Fees are paid in advance. The advisory fee is calculated using the value of the assets on
the last business day of the prior billing period. Once fees are drawn for the quarter, they
are paid in advance and that is considered payment for our time and services for the entire
quarter. There will be no pro-rated refunds made if the client decides to depart PFP LLC
by ACAT, delink, or otherwise before the end of that quarter.

       E. Outside Compensation For the Sale of Securities to Clients

       Neither PFP LLC nor its supervised persons accept any compensation for the sale of
       investment products, including asset-based sales charges or service fees from the sale of
       mutual funds.

Item 7: Types of Clients

PFP LLC generally provides advisory services to the following types of clients:

       ❖      Individuals
       ❖      High-Net-Worth Individuals

There is no account minimum for any of PFP LLC’s services.