Proficient Wealth Counselors LLC

Item 5: Fees & Compensation

We are required to describe our brokerage, custody, fees and fund expenses so you will know how
much you are charged and by whom for our advisory services provided to you. Our fees are generally
not negotiable.

How We Are Compensated for Our Advisory Services

Asset Management:

                  Assets Under Management                       Annual Percentage of Assets Charged

                        $0 to $249,999                                          1.25%
                     $250,000 to $499,999                                       1.10%
                     $500,000 to $999,999                                       0.95%
                   $1,000,000 to $2,499,999                                     0.80%
                   $2,500,000 to 4,999,999                                      0.65%
                   $5,000,000 to 9,999,999                                      0.50%
                     $10,000,000 or more                                        0.35%

Our firm’s fees are billed on a pro-rata annualized basis quarterly in advance based on the value of
your account on the last day of the previous quarter. Household totals are taken into account when
determining the Client’s fee rate. Fees will generally be automatically deducted from your managed
account, and we do not offer direct billing as an option for our Asset Management clients. As part of
this process, you understand and acknowledge the following:

    a) The client’s independent custodian sends statements at least quarterly showing the market
       values for each security included in the Assets and all account disbursements, including the
       amount of the advisory fees paid to our firm;
    b) Clients will provide authorization permitting our firm to be directly paid by these terms. Our
       firm will send an invoice directly to the custodian; and

   c) If our firm sends a copy of our invoice to the client, a legend urging the comparison of
      information provided in our statement with those from the qualified custodian will be
      included.

Financial Planning and Consulting:

We charge on an hourly or flat fee basis for financial planning and consulting services. The total
estimated fee, as well as the ultimate fee that we charge you, is based on the scope and complexity of
our engagement with you. Our hourly fees range from $200 to $250 for financial advisors. Flat fees
generally range from $2,500 to $3,500.

For flat fee planning/consulting services we require a retainer of fifty percent (50 %) of the estimated
total financial planning or consulting fee with the remainder of the fee directly billed to you and due
to us within thirty (30) days of your financial plan being delivered or consultation rendered to you.
In all cases, we will not require a retainer exceeding $500 when services cannot be rendered within
six (6) months.

Retirement Plan Consulting:

Our Retirement Plan Consulting services are billed on a fee based on the percentage of Plan assets
under management. The total estimated fee, as well as the ultimate fee charged, is based on the scope
and complexity of our engagement with the client. Fees based on a percentage of managed Plan assets
will not exceed 1.00%. The fee-paying arrangements will be determined on a case-by-case basis and
will be detailed in the signed consulting agreement.

Other Types of Fees and Expenses

Our clients will incur transaction charges for trades executed in their accounts. These transaction
fees are separate from our fees and will be disclosed by the firm that the trades are executed through.
Charles Schwab & Co., Inc. (“Schwab”) does not charge transaction fees for U.S. listed equities and
exchange traded funds.

Clients may also pay holdings charges imposed by the chosen custodian for certain investments,
charges imposed directly by a mutual fund, index fund, or exchange traded fund, which shall be
disclosed in the fund’s prospectus (e.g., fund management fees, distribution fees, surrender charges,
variable annuity fees, IRA and qualified retirement plan fees, mark-ups and mark-downs, spreads
paid to market makers, fees for trades executed away from custodian, wire transfer fees and other
fees and taxes on brokerage accounts and securities transactions). Our firm does not receive a
portion of these fees.

Termination and Refunds

We charge our advisory fees quarterly in advance. In the event that you wish to terminate our
services, we will refund the unearned portion of our advisory fee to you. You need to contact us in
writing and state that you wish to terminate our services. Upon receipt of your letter of termination,
we will proceed to close out your account and process a pro-rata refund of unearned advisory fees.

Financial Planning & Consulting clients may terminate their agreement at any time before the
delivery of a financial plan by providing written notice. For purposes of calculating refunds, all work

performed by us up to the point of termination shall be calculated at the hourly fee currently in effect.
Clients will receive a pro-rata refund of unearned fees based on the time and effort expended by our
firm.

Either party to a Retirement Plan Consulting Agreement may terminate at any time by providing
written notice to the other party. Full refunds will only be made in cases where cancellation occurs
within 5 business days of signing an agreement. After 5 business days from initial signing, either
party must provide the other party 30 days written notice to terminate billing. Billing will terminate
30 days after receipt of termination notice. Clients will be charged on a pro-rata basis, which takes
into account work completed by our firm on behalf of the client. Clients will incur charges for bona
fide advisory services rendered up to the point of termination (determined as 30 days from receipt
of said written notice) and such fees will be due and payable.

Commissionable Securities Sales
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Item 7: Types of Clients & Account Requirements

We have the following types of clients:
   • Individuals, High Net Worth Individuals; and
   • Pension and Profit-Sharing Plans.

Our requirements for opening and maintaining accounts or otherwise engaging us:
   • We generally require a minimum account balance of $250,000 for our asset management
       service. This minimum account balance requirement may be negotiable in certain
       circumstances and would be required throughout the course of the client’s relationship with
       our firm.
   • Flat fees for our Financial Planning and Consulting service are typically assessed a minimum
       of $2,500.