Ralicki & Company PA

Item 5 – Fees and Compensation

Investment Supervisory Fees
RWM receives its portion of a client’s advisory fees directly from the money manager or sponsor
platform. RWM does not charge clients directly for its advisory fees. Based on a pre-arranged
fee split with the respective money manager or platform, the platform or money manager will
provide a portion of the fees collected by our client to our firm. The platform or money manager
chosen will provide you with an ADV Part 2A Disclosure, Item 5, which outlines the investment
advisory fees, billing cycle, householding, terminating an account and other restrictions you
should be aware of. Carefully read these disclosures for an understanding of how your accounts
are billed and managed.

The fees applicable to each account on the money manager’s platform include, but are not limited

to:
          1.      Financial Adviser Fee,
          2.      Platform Fees,
          3.      Investment Manager Fee
          4.      Brokerage and Transaction Fees (if applicable);
          5.      Administrative Fee; and
          6.      Initial Consulting Fees

Other fees for special services may also be charged. The client should consider all applicable
fees. While it is unusual for the total fee to be above 1.5% of assets under management, total fees
for accounts will not exceed 2% total.

All fees are directly debited from your account by either AssetMark, Orion or CPS Investment
Advisors (“CPS”). Clients receive a statement of billing directly from AssetMark or CPS on
a quarterly basis. Orion clients are billed monthly for advisory fees. Some managers charge in
advance of services, while others charge in arrears. Each manager will outline the fee schedule,
timing of fees, collection methods and refunding of fees in their respective ADV Part 2A, Item 5,
as noted above.

RWM does not control the timing of the fee for investment supervision. The platform sponsor, or
direct money manager will calculate the fees and prorate any fees based on that platform or
money manager’s fee billing processes. As such, RWM’s management of the account
commences upon the signing of the agreement, while the fee for management is determined by
the platform or money manager engaged, unless otherwise agreed upon.

RWM’s fees are exclusive of brokerage commissions, transaction fees, and other related costs
and expenses which shall be incurred by the client. Clients may incur certain charges imposed by
custodians, brokers, and other third parties such as fees charged by managers, custodial fees,
deferred sales charges, odd-lot differentials, transfer taxes, wire transfer and electronic fund fees,
and other fees and taxes on brokerage accounts and securities transactions.

Financial Planning and Consulting Services
Customarily, clients receive financial planning or consulting as a compliment to their investment
supervisory service engagement, upon their request. Clients not participating in investment
supervision can elect separate services such as financial planning and consulting services. Fees
will be charged in one of two ways:

      1. Fixed Fee. As a fixed fee, typically negotiated separately with each client, depending on
         the nature and complexity of each client's circumstances and upon mutual agreement with
         the client. Fifty percent (50%) of this fee is generally due upon the inception of the

       advisory relationship, with the balance due upon completion of the financial plan or
       consulting service. Specific fee arrangements will be stated in your engagement
       agreement with our firm.

   2. Hourly Fee. On an hourly basis, ranging from $200 to $400 per hour, depending on the
      nature and complexity of each client's circumstances and upon mutual agreement with the
      client. An estimate for total hours is usually determined at the start of the advisory
      relationship. Fifty percent (50%) of the estimated fee may (as negotiated with the client)
      be due upon the inception of the advisory relationship, with the balance (based on actual
      hours) due upon completion of the consulting service. Specific fee arrangements will be
      stated in your engagement agreement with our firm.

Please note that RWM reserves the right to charge investment supervisory service clients
additional fees for financial planning or consulting if the request is reasonably more complex
and/or comprehensive than would be part of our normal service offerings. Any charges would
adhere to the schedules stated above. No more than $1,200 will ever be collected or billed six
months or more in advance of services provided.

Trust Service Fees
The annual fee for RWM’s trustee services will be charged as a percentage of trust assets
according to the schedule below:

   Trust Assets                                                            Annual Fee (%)
   Up to the first $1,000,000                                                      1.20%
   Assets after the first $1, 000,000 up to $2,000,000                             0.75%
   $2,000,001 to $5,000,000                                                        0.55%
   $5,000,001 and above                                                            0.45%

RWM reserves the right to negotiate fees based on the size and complexity of the trust and for
additional services not generally provided in our usual service offering. The above represents
our standard practice fees.

Trustee fees are billed monthly in arrears. An invoice is generated for each account and billed
directly to the Trust. Due to trust accounts being billed in arrears, there would be no
circumstance for a refund of Trustee Fees.

Pension Consulting Fees
For clients participating in money management of pension consulting or 401(k) consulting
services, the maximum annual fee for investment supervisory services will be charged as a
percentage of assets under management, according to the schedule below:
...

Item 7 – Types of Clients

RWM provides portfolio management services to high net-worth clients, Individual retail clients
and pension and profit-sharing plans. Our firm does not require minimum fees or certain
minimum levels for assets under supervision.