QP Consulting LLC

Item 5 Fees and Compensation
Pension Consulting Fees
We typically charge a fixed fee ranging from $5,000 to $150,000 depending on the size of the plan and
the agreed upon services. In either case, the fees will be negotiated in advance and will be clearly set
forth in the agreement for services. We reserve the right to bill hourly fees above and beyond this
amount for services outside of the scope of the contract. Payment of the pension consulting fees is
made to us by the custodian holding the client's funds and securities and/or the vendor administering
the retirement plan. The client will also have the option of having us invoice the client directly if the fees
are to be paid out of corporate assets versus plan assets. However, fee-payment arrangements may
vary depending upon each custodian's and/or vendor's policies and procedures. In limited
circumstances, we will charge fees based on a percentage of plan assets. For record keepers and/or
custodians who do not support a custom schedule, we will utilize an asset based compensation scale
that corresponds closest to the appropriate tier.

You may terminate the agreement upon giving 60 days written notice of intent to terminate. We are
entitled to payment of all fees incurred through the effective date of termination and these fees will be
due and payable by you.

Portfolio Management Services
Our fee for portfolio management services is based on a percentage of your assets we manage and is
set forth in the following fee schedule:

Assets Under Management                      Annual Fee**
Assets less than or equal to $1,000,000          0.75%
$1,000,001 to $2,000,000                         0.50%
$2,000,001 but less than $3,000,000              0.40%
$3,000,001 to $5,000,000                         0.30%
$5,000,001 and up                                0.25%

**We require a non-negotiable minimum annual fee of $1,500 for portfolio management
services. When a portfolio management services client retains our services because they are clients of
an investment adviser representative who has moved to our firm, we will honor the pricing they have
agreed to with their investment adviser representative regardless of whether or not it fits into our
standard pricing model.

Our annual portfolio management fee is billed and payable quarterly in arrears based on the value of
your account on the last day of the quarter.

If the portfolio management agreement is executed at any time other than the first day of a calendar
quarter, our fees will apply on a pro rata basis, which means that the advisory fee is payable in
proportion to the number of days in the quarter for which you are a client. Our advisory fee is
negotiable, depending on individual client circumstances.

At our discretion, we may combine the account values of family members living in the same household
to determine the applicable advisory fee. For example, we may combine account values for you and
your minor children, joint accounts with your spouse, and other types of related accounts. Combining
account values may increase the asset total, which may result in your paying a reduced advisory fee
based on the available breakpoints in our fee schedule stated above.

We will send you an invoice for the payment of our advisory fee, or we will deduct our fee directly from
your account through the qualified custodian holding your funds and securities. We will deduct our
advisory fee only when you have given our firm written authorization permitting the fees to be paid
directly from your account. Further, the qualified custodian will deliver an account statement to you at
least quarterly. These account statements will show all disbursements from your account. You should
review all statements for accuracy. We will also receive a duplicate copy of your account statements.

You may terminate the portfolio management agreement upon 30-days' written notice to our firm. You
will incur a pro rata charge for services rendered prior to the termination of the portfolio management
agreement, which means you will incur advisory fees only in proportion to the number of days in the
quarter for which you are a client.

We encourage you to reconcile our invoices with the statement(s) you receive from the qualified
custodian. If you find any inconsistent information between our invoice and the statement(s) you
receive from the qualified custodian please call our main office number located on the cover page of
this brochure.

Additional Fees and Expenses
As part of our investment advisory services to you, we may invest, or recommend that you invest, in
mutual funds and exchange traded funds. The fees that you pay to our firm for investment advisory
services are separate and distinct from the fees and expenses charged by mutual funds or exchange
traded funds (described in each fund's prospectus) to their shareholders. These fees will generally
include a management fee and other fund expenses. You will also incur transaction charges and/or
brokerage fees when purchasing or selling securities. These charges and fees are typically imposed by
the broker-dealer or custodian through which your account transactions are executed. We do not share
in any portion of the brokerage fees/transaction charges imposed by the broker-dealer or custodian. To
fully understand the total cost you will incur, you should review all the fees charged by mutual funds,
exchange traded funds, our firm, and others. For information on our brokerage practices, please refer
to the Brokerage Practices section of this Disclosure Brochure.

Item 7 Types of Clients
We offer investment advisory services to individuals, pension and profit sharing plans, trusts, estates,
charitable organizations, corporations, and other business entities.

In general, we do not require a minimum dollar amount to open and maintain an advisory account;
however, we have the right to terminate your Account if it falls below a minimum size which, in our sole
opinion, is too small to effectively manage.

As described above in the Fees and Compensation section of this brochure at Item 5, we do require a
non-negotiable minimum annual fee for portfolio management services.