Polaris Investment Advisors LLC

Item 5 – Fees and Compensation

The following paragraphs detail the fee structure and compensation methodology for services provided by the
Advisor. Each Client engaging the Advisor for services described herein shall be required to enter into one or
more written agreements with the Advisor.

A. Fees for Advisory Services
Wealth Management Services
For Clients engaged for comprehensive wealth management services, the Client will be charged a single combined
investment advisory fee for investment management and financial planning services. Wealth management fees are
paid quarterly in advance, pursuant to the terms of the wealth management agreement. Wealth management fees
are based on the market value of assets under management at the end of the prior quarter. Wealth management
fees are based on the following schedule:

                     Assets Under Management ($)                         Annual Rate (%)
                     Up to $500,000                                          1.25%
                     $500,001 to $1,000,000                                  1.25%
                     $1,000,001 to $3,000,000                                1.00%
                     $3,000,001 to $5,000,000                                0.90%
                     $5,000,001 and Over                                     0.70%

Certain Clients may be subject to a legacy fee schedule. The wealth management fee in the first quarter of service
is prorated from the inception date of the account[s] to the end of the first quarter. In certain instances, the Advisor
may not charge the Client a fee for the first quarter of service, where the Client’s assets may not have been fully
invested. Fees may be negotiable at the sole discretion of the Advisor. The Client’s fees will take into consideration
the aggregate assets under management with Advisor. All securities held in accounts managed by Polaris will be
independently valued by the Custodian. The Advisor will conduct periodic reviews of the Custodian’s valuation to
ensure accurate billing.

Contributions and Withdrawals – Clients may make additions to and withdrawals from their account(s) at any time,
subject to Polaris’s right to terminate an account. Additions may be in cash or securities provided that Polaris
reserves the right to liquidate any transferred securities or decline to accept particular securities into a Client’s
account(s). Clients may withdraw account assets with prior written notice to Polaris, subject to the usual and
customary securities settlement procedures. However, Polaris designs its portfolios as long-term investments,
and the withdrawal of assets may impair the achievement of a Client’s investment objectives. Polaris may consult
with its Clients about the options and ramifications of transferring securities. However, Clients are advised that
when transferred securities are liquidated, they may be subject to transaction fees, fees assessed at the mutual
fund level (i.e. contingent deferred sales charge) and/or tax ramifications. The Advisor will adjust its fees for
contributions or withdrawals during the billing period.
                                            Polaris Investment Advisors, LLC
                                   615 Concord Street, Suite 5, Framingham, MA 01702
                                        Phone: (508) 481-2299 | Fax: (508) 875-8052
                                                 http://www.polarisadv.com

The Advisor’s fee is exclusive of, and in addition to, brokerage commissions, transaction fees, and other related
costs and expenses, which may be incurred by the Client. However, the Advisor shall not receive any portion of
these commissions, fees, and costs.

Use of Independent Managers
As noted in Item 4, the Advisor may implement all or a portion of a Client’s investment portfolio utilizing one or more
Independent Managers. To eliminate any conflict of interest, the Advisor does not earn any compensation from an
Independent Manager. The Advisor will only earn its investment advisory fee as described above. The Advisor will
allocate a portion of the advisory fee collected to the Independent Manager pursuant to the terms of the executed
agreement between the Advisor and the Independent Manager. In certain circumstances, the Independent Manager
will not charge a fee.

Financial Planning Services
Polaris typically includes financial planning services as part of a wealth management engagement and fee. However,
Clients may also engage for standalone financial planning services on an hourly or ongoing basis. Hourly fees range
from $250 to $500. For ongoing services, an initial onboarding fee of $2,500 is charged by the Advisor. The Client
is charged an ongoing platform fee of $500 per year starting on the annual anniversary of the initial plan completion
for the duration of the engagement.

Fees may be negotiable based on the nature and complexity of the services to be provided and the overall
relationship with the Advisor. An estimate for total costs will be provided to the Client prior to engaging for these
services.

B. Fee Billing
Wealth Management Services
Wealth management fees are calculated by the Advisor or its delegate and deducted from the Client’s account[s] at
the Custodian. The amount due is calculated by applying the quarterly rate (annual rate divided by the number of
days in the year, multiplied by the number of days in the quarter) to the total assets under management with Polaris
at the end of the prior quarter. Certain legacy accounts will be charged in a manner that differs from above. Clients
will be provided with a statement, at least quarterly, from the Custodian reflecting deduction of the investment
advisory fee. It is the responsibility of the Client to verify the accuracy of these fees as listed on the Custodian’s
brokerage statement as the Custodian does not assume this responsibility. Clients provide written authorization
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Item 7 – Types of Clients

Polaris offers investment advisory services to individuals, high net worth individuals, charitable organizations,
corporations, and retirement plans in the Commonwealth of Massachusetts and other states. The amount of each
type of Client is available on the Advisor's Form ADV Part 1A. These amounts may change over time and are updated
at least annually by the Advisor. Polaris generally requires a minimum relationship size of $100,000, which may be
waived at the sole discretion of the Advisor.

                                             Polaris Investment Advisors, LLC
                                    615 Concord Street, Suite 5, Framingham, MA 01702
                                         Phone: (508) 481-2299 | Fax: (508) 875-8052
                                                  http://www.polarisadv.com