Polaris Financial Planning LLC

Item 5 – Fees and Compensation

In addition to the information provided in Item 4 – Advisory Business, this section provides additional
details regarding my firm’s services along with descriptions of each service’s fees and compensation
arrangements. It should be noted that lower fees for comparable service may be available from other
sources. The exact fees and other terms will be outlined in the agreement between you and Polaris
Financial Planning.

Asset Management Services
Fees for my asset management services are charged based on a percentage of assets under
management. You will be charged the following annual fee based upon the amount of assets under
management:

          Assets Under Management                                    Annual Fees
          $20,000 - $500,000                                         1.0%
          $500,001 to $1,000,000                                     0.90%
          $1,000,001 to $2,000,000                                   0.70%
          $2,000,001 to $5,000,000                                   0.60%
          $5,000,001 and above                                       0.50%

For accounts under $20,000 a flat minimum of $200 per year will be charged.

For accounts above $1,000,000 the annual fees may be negotiable based on the type of client, the
complexity of the client's situation, and the total amount of assets under management for the client.

Clients with assets equal to or greater than $50,000 will be billed quarterly (January 1, April 1, July 1, and
October 1) at 1/4th of the above rate for the upcoming quarter’s services. Clients with assets less than
$50,000 as of January 1st will be billed for the entire year in advance.

The investment advisory fees will be deducted from your account and paid directly to my firm by the
qualified custodian(s) of your account. You will authorize the qualified custodian(s) of your account to
deduct fees from your account and pay such fees directly to my firm. My firm will send you a billing
statement at the same time the 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. See Item 15 – Custody for more details.

Under special situations, you may pay the fee directly to my firm upon receipt of an invoice. If you are
paying directly, payment is due upon your receipt of the invoice.

New accounts will be billed on a prorated calculation for the first billing cycle.

Asset management services continue until terminated by either party (i.e., Polaris Financial Planning or
you) upon written notice to the other party. Termination will be effective upon receipt of such notice. Any
prepaid, unearned fees will be promptly refunded by Polaris Financial Planning to you. Fee refunds will
be determined on a pro rata basis using the number of days services are actually provided during the final
period.

Polaris Financial Planning 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. In addition to
my compensation, you may also incur charges imposed at the mutual fund level (e.g., advisory fees and
other fund expenses).

Polaris Financial Planning, LLC                      Page 7                          Form ADV Part 2A: Firm Brochure

Brokerage expenses and/or transaction ticket fees charged by the qualified custodian are billed directly to
you by the qualified custodian. Polaris Financial Planning does not receive any portion of such expenses
or fees from you or the qualified custodian. In addition, you may incur certain charges imposed by third
parties other than Polaris Financial Planning in connection with investments made through your account
including, but not limited to, mutual fund sales loads, 12b-1 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 Polaris Financial Planning 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. Polaris Financial Planning
does not receive any portion of such third-party expenses or fees.

I do not accept or receive compensation based on the sale of securities or other investment products
such as asset-based sales charges or service fees from the sale of mutual funds.

Item 7 – Types of Clients

Polaris Financial Planning currently provides investment advice to individual clients.

You are required to execute a written agreement with Polaris Financial Planning specifying the particular
advisory services in order to establish a client arrangement with Polaris Financial Planning.

Minimum Investment Amounts Required

Polaris Financial Planning requires a minimum of $2,000,000 in order to open an account. To reach this
account minimum, clients can aggregate all household accounts.