Pollock Planning Associates Inc

Item 5           Fees and Compensation

   A.
                                INVESTMENT MANAGEMENT SERVICES
         Pollock Planning’s annual investment advisory fee can be either a fixed-fee, retainer basis
         or as a percentage of assets under management.

         If the client’s fee is based on a percentage of assets under management, the schedule is
         typically as follows:

                                             Annual Fee Schedule:

                   Market Value of Assets                                   % of Assets
                   Initial $499,999                                           1.00%
                   Next $500,000 to $999,999                                  0.75%
                   Over $1,000,000                                            0.50%

         While we provide the fee schedule above as an estimate of our asset-based fees, we
         generally price our advisory services based upon various objective and subjective factors.
         Pollock Planning in its discretion, may charge a lesser investment advisory fee, charge a

    flat fee, waive its fee entirely, or charge fee on a different interval, based upon certain
    criteria (i.e. anticipated future earning capacity, anticipated future additional assets, dollar
    amount of assets to be managed, related accounts, account composition, complexity of the
    engagement, anticipated services to be rendered, grandfathered fee schedules, employees
    and family members, courtesy accounts, competition, negotiations with client, etc.). As a
    result, similarly situated clients could pay diverse fees, and the services to be provided by
    Pollock Planning to any particular client could be available from other advisers at lower
    fees. All clients and prospective clients should be guided accordingly. ANY
    QUESTIONS: Pollock Planning’s Chief Compliance Officer, Steven Pollock, remains
    available to address any questions regarding advisory fees.

           FINANCIAL PLANNING AND CONSULTING SERVICES (STAND-ALONE)
    To the extent specifically requested by a client, Pollock Planning may determine to provide
    financial planning and/or consulting services (including investment and non-investment
    related matters, including estate planning, insurance planning, etc.) on a stand-alone fee
    basis. Pollock Planning’s planning and consulting services are typically offered on a flat
    fee basis generally ranging between $4,000 and $20,000.

B. Pollock Planning’s advisory fees are deducted from the client’s custodial account. Both
   Pollock Planning's Investment Advisory Agreement and the custodial/clearing agreement
   authorize the custodian to debit the account for the amount of Pollock Planning's
   investment advisory fee and to directly remit that management fee to Pollock Planning in
   compliance with regulatory procedures. In the limited event that Pollock Planning bills the
   client directly, payment is due upon receipt of Pollock Planning’s invoice.

C. As discussed below, unless the client directs otherwise or an individual client’s
   circumstances require, Pollock Planning generally recommends that Charles Schwab &
   Co. (“Schwab”) serve as the broker-dealer/custodian for client accounts. Schwab charges
   brokerage commissions, transaction, and/or other type fees for effecting certain types of
   securities transactions (i.e., including transaction fees for certain mutual funds, and mark-
   ups and mark-downs charged for fixed income transactions, etc.). The types of securities
   for which transaction fees, commissions, and/or other type fees (as well as the amount of
   those fees) shall differ depending upon the broker-dealer/custodian (while certain
   custodians do not currently charge fees on individual equity transactions [including ETFs],
   others do). In addition to Pollock Planning’s investment management fee, brokerage
   commissions and transaction fees, clients will also incur, relative to all mutual fund and
   exchange traded fund purchases, charges imposed at the fund level (e.g. management fees
   and other fund expenses).

D. Pollock Planning's annual investment advisory fee shall be prorated and paid quarterly, in
   advance, based upon the market value of the assets on the last business day of the previous
   quarter. Pollock Planning’s policy is to treat intra-quarter account additions and
   withdrawals equally. Pollock Planning does not charge for intra-quarter additions or
   withdrawals unless indicated to the contrary on Pollock Planning’s Investment Advisory
   Agreement executed by the client. Pollock Planning generally requires a $3,000 minimum
   annual fee for investment advisory services. Pollock Planning, in its sole discretion, may
   reduce or waive its minimum annual fee requirement. In the event that the client is subject
   to an annual minimum fee, the client could pay a higher percentage fee than referenced
   above.

         The Investment Advisory Agreement between Pollock Planning and the client will continue
         in effect until terminated by either party by written notice in accordance with the terms of
         the Investment Advisory Agreement. Upon termination, Pollock Planning shall refund the
         pro-rated portion of the advanced advisory fee paid based upon the number of days
         remaining in the billing quarter.

   E. Neither Pollock Planning, nor its representatives, accepts compensation from the sale of
      securities or other investment products.

Item 7           Types of Clients

         Pollock Planning offers to its clients (individuals, trusts, and estates, etc.) investment
         advisory services on a discretionary basis.

         Clients and prospective clients should review Item 5 for information about the firm’s
         minimum annual fee requirements. Pollock Planning in its discretion, may charge a lesser
         investment advisory fee, charge a flat fee, waive its fee entirely, or charge fee on a different
         interval, based upon certain criteria (i.e. anticipated future earning capacity, anticipated
         future additional assets, dollar amount of assets to be managed, related accounts, account
         composition, complexity of the engagement, anticipated services to be rendered,
         grandfathered fee schedules, employees and family members, courtesy accounts,
         competition, negotiations with client, etc.). Please Note: As result of the above, similarly
         situated clients could pay different fees. In addition, similar advisory services may be
         available from other investment advisers for similar or lower fees. ANY QUESTIONS:
         Pollock Planning’s Chief Compliance Officer, Steven Pollock, remains available to address
         any questions that a client or prospective client may have regarding advisory fees.