Provise Management Group LLC

Item 5 Fees and Compensation

      You can choose to have ProVise provide discretionary and/or non-discretionary investment
      advisory services on a fee basis.

      INVESTMENT ADVISORY SERVICES

      If you engage us to provide discretionary and/or non-discretionary investment advisory
      services on a fee basis, we base our annual investment advisory fee upon a negotiable
      percentage (%) of the market value of the assets in your account, which generally ranges
      between 0.20% and 1.50% depending upon various factors as discussed below, including
      the size and complexity of the relationship. The fee schedule that shall pertain to the client
      engagement shall be annexed to the Investment Advisory Agreement.

      ProVise generally requires a minimum quarterly fee of $750.

      ProVise is generally compensated for its investment management services on an annual
      basis. The fee is determined quarterly, in advance, based upon the market value of such
      assets on the last day of the previous quarter. ProVise’s policy is to treat intra-quarter
      account additions and withdrawals equally (i.e., does not charge for intra-quarter additions
      or withdrawals unless indicated to the contrary on ProVise’s Investment Advisory
      Agreement executed by the client.

      The advisory fee will be pro-rated, and paid quarterly, in advance, based upon the market
      value of the assets on the last day of the previous quarter. Unless ProVise agrees otherwise,
      in writing, ProVise shall debit the account directly for its advisory fee. In the event of
      termination, ProVise shall refund any unearned portion of the advanced fee paid based
      upon the number of days remaining in the billing quarter.

      Please Note Accrued Interest/Dividends: The market value reflected on periodic account
      statements issued by the account custodian may differ from the value used by ProVise for
      its advisory fee billing process. ProVise includes the accrued value of certain month or
      quarter-end interest and/or dividend payments when calculating client advisory fees, which
      amounts may not yet be reflected on the custodian statement as having been received by
      the account.

      Fee Dispersion. ProVise, in its discretion, may charge a lesser or higher investment
      advisory fee, charge a flat fee, waive applicable minimum asset or minimum fee levels,
      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, referrals from existing clients, 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: ProVise’s Chief
      Compliance Officer, Shane O’Hara, CFP®, CPWA®, remains available to address
      any questions that a client or prospective client may have regarding advisory fees.
      Please Also Note: In the event that the client is subject to an annual minimum fee, the
      client could pay a higher percentage fee than referenced above. ANY QUESTIONS:

ProVise’s Chief Compliance Officer, Shane O’Hara, CFP®, CPWA®, remains
available to address any questions that a client or prospective client may have
regarding advisory fees.

Please Note: Fee Differentials. ProVise shall receive an investment advisory fee based
upon a percentage (%) of the market value of the assets placed under management.
However, fees are negotiable and vary depending upon various objective and subjective
factors, including but not limited to: the representative assigned to the account, the amount
of assets to be invested, the complexity of the engagement, the anticipated number of
meetings and servicing needs, related accounts, future earning capacity, anticipated future
additional assets, competition, and negotiations with the client. As a result, similar clients
could pay different fees, which will correspondingly impact a client’s net account
performance. Moreover, the services to be provided by ProVise to any particular client
could be available from other advisers at lower fees. All clients and prospective clients
should be guided accordingly.

Please Also Note: Conflict of Interest: Although ProVise will allocate client assets
consistent with the client’s designated investment objective, ProVise and the client, in
accordance with the above, can negotiate a lower fee for portions of client accounts
invested in fixed income products. As a result, in situations where ProVise earns a higher
fee for management of securities other than fixed income, ProVise has a conflict of interest
since it will have an economic incentive to allocate more assets to those types of securities
for which it will earn a higher advisory fee. ANY QUESTIONS: ProVise’s Chief
Compliance Officer, Shane O’Hara, CFP®, CPWA®, remains available to address
any questions regarding this conflict of interest.

FINANCIAL PLANNING AND CONSULTING SERVICES (STAND-ALONE)

To the extent specifically requested by a client, ProVise provides financial planning and/or
consulting services on a standalone basis. These services include advice on investment and
non-investment related matters, such as retirement planning, education planning, estate
planning, and insurance planning. We only provide these services upon request and do not
provide them to all clients. We determine in our sole discretion whether to provide these
services or not for a given client. Our planning and consulting fees are negotiable, but
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Item 7           Types of Clients

         ProVise’s clients generally include individuals, pension and profit-sharing plans, 401(k)
         plans, business entities, trusts, estates, charitable organizations, etc. As indicated above,
         we generally require a $750 minimum quarterly fee. ProVise can charge a lesser
         investment advisory fee, waive or modify its asset minimum or its annual minimum fee,
         charge a flat fee, or waive its fee entirely based upon certain criteria (i.e. anticipated future
         earnings capability, anticipated future additional assets, dollar amount of assets to be
         managed, related accounts, account composition, complexity of the engagement,
         grandfathered fee schedules, ProVise employees and family members, courtesy accounts,
         competition, negotiations with client, etc.). Please Note: As a result of the above, similarly
         situated clients could pay different fees. In addition, similar advisory services could be
         available from other investment advisers for similar or lower fees. Please Also Note: In
         the event that the client is subject to the annual minimum fee, the client will pay a higher
         percentage fee than that set forth above. ANY QUESTIONS: ProVise’s Chief
         Compliance Officer, Shane O’Hara, CFP®, CPWA®, remains available to address
         any questions that a client or prospective client has regarding advisory fees.

         Fee Dispersion. ProVise, in its discretion, may charge a lesser or higher investment
         advisory fee, charge a flat fee, waive applicable minimum asset or minimum fee levels,
         waive its fee entirely, or charge fees 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, referrals from existing clients, competition, negotiations with
         client, etc.). Please Note: As a 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: ProVise’s Chief Compliance
         Officer, Shane O’Hara, CFP®, CPWA®, remains available to address any questions
         that a client or prospective client may have regarding advisory fees.

         Please Note: Fee Differentials. ProVise shall receive an investment advisory fee based
         upon a percentage (%) of the market value of the assets placed under management.
         However, fees are negotiable and vary depending upon various objective and subjective
         factors, including but not limited to: the representative assigned to the account, the amount
         of assets to be invested, the complexity of the engagement, the anticipated number of
         meetings and servicing needs, related accounts, future earning capacity, anticipated future
         additional assets, competition, and negotiations with the client. As a result, similar clients
         could pay different fees, which will correspondingly impact a client’s net account
         performance. Moreover, the services to be provided by ProVise to any particular client
         could be available from other advisers at lower fees. All clients and prospective clients
         should be guided accordingly.