Retirement Investment Advisors Inc

Item 5 - Fees and Compensation
      Description
          We base our fees on a percentage of assets under management, hourly charges,
          and fixed fees as described previously. Any Retainer Agreements or hourly
          engagements will be priced based on the complexity of work, especially when asset
          management is not the most significant part of the relationship. A specific client fee
          is based on particular facts and circumstances of the client and advisor.

      Fee Billing
          Investment management fees are billed quarterly, in arrears, meaning that we debit
          your account or invoice you after the three-month billing period has ended. Fees are
          usually deducted from a designated client account to facilitate billing, but you must
          consent in advance to direct debiting of your account in order to pay fees in this
          manner. Payment in full is expected upon invoice presentation.
            The annual Advisory Service Agreement fee is based on a percentage of the total
            investable assets from dollar one according to the following schedule:
                     1.25% for assets under $1,000,000
                     1.00% for assets of $1,000,000 to $2,000,000
                     0.95% for assets of $2,000,000 to $3,000,000
                     0.90% for assets of $3,000,000 to $4,000,000
                     0.85% for assets of $4,000,000 to $5,000,000
                     0.80% for assets of $5,000,000 to $7,000,000
                     0.75% for assets of $7,000,000 to $9,000,000
                     0.70% for assets of $9,000,000 to $11,000,000
                     0.65% for assets of $11,000,000 to $13,000,000
                     0.60% for assets of $13,000,000 to $16,000,000

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                     0.57% for assets of $16,000,000 to $20,000,000
            The minimum annual fee based on assets under management is $1,500. This is
            greater than the stated maximum fee of 1.25% when the account, or aggregate
            accounts, value declines below $120,000. Current client relationships exist where
            the fees are lower than the fee schedule. We may waive our minimum fee and/or
            charge a lesser investment advisory fee based upon certain criteria (e.g., historical
            relationship, type of assets, anticipated future earning capacity, anticipated future
            additional assets, dollar amounts of assets to be managed, related accounts,
            account composition, negotiations with clients, reimbursement of errors made, etc.).

      Other Fees
          The third-party custodians that we have engaged to maintain your assets can charge
          transaction fees on purchases or sales of certain mutual funds, securities, and
          exchange-traded funds. These transaction charges are usually incidental to the
          purchase or sale of a security. Our custodians can also charge account
          maintenance, platform, closing and reporting fees. None of these fees are shared
          with or paid to our firm.
            Third-party custodians offer managed accounts. When managed accounts are
            utilized, the custodian will provide additional disclosures. The disclosures provide
            potential benefits of managed accounts and the associated costs, including an
            additional management fee. The additional fee is paid to the custodian directly and
            is not shared with our firm.

      Expense Ratios
         Mutual funds and Exchange-Traded Funds (ETFs) generally charge a management
         fee for their services as investment managers, which is known as an expense ratio.
         For example, an expense ratio of 0.50 means that the mutual fund company charges
         0.5% for their services.
            All fees paid to Retirement Investment Advisors, Inc. for investment advisory
            services are separate and distinct from the fees and expenses charged by mutual
            funds and ETFs to their shareholders. These fees and expenses are described in
            each fund's prospectus. These fees will generally include a management fee, other
            fund expenses, and a possible distribution fee. If the fund also imposes sales
            charges, then a client may pay an initial or deferred sales charge. A client could
            invest in a mutual fund or ETF directly, without our services. In that case, the client
            would not receive the services provided by our firm which are designed, among other
            things, to assist the client in determining which mutual funds or ETFs are most
            appropriate to each client's financial condition and objectives. Accordingly, the client
            should review both the fees charged by the funds and our fees to fully understand
            the total amount of fees to be paid by the client and to thereby evaluate the advisory
            services being provided.
            Performance figures quoted by fund companies in various publications are after their
            fees have been deducted.

      IRA Rollover Considerations
          When we provide investment advice to you regarding your retirement plan
          account or individual retirement account, we are fiduciaries within the meaning

Retirement Investment Advisors                                                             PAGE 11

            of Title I of the Employee Retirement Income Security Act (ERISA) and/or the
            Internal Revenue Code, as applicable, which are laws governing retirement
            accounts. The way we make money creates some conflicts with your interests,
            so we operate under a special rule that requires us to act in your best interest
            and not put our interest ahead of yours.
...

Item 7 - Types of Clients
      Description
          We serve various clients such as individuals, corporations or other business
          organizations, pension and profit-sharing plans, trusts, estates, charitable
          organizations, and small businesses.

      Account Minimums
         We typically require a minimum account size of $250,000 in assets under
         management, however the minimum annual fee is $1,500. When an account falls
         below $250,000 in value, the account is still subject to a minimum annual fee of
         $1,500. This annual fee is greater than the stated maximum fee of 1.25% when the
         account, or aggregate accounts, value declines below $120,000. Depending upon
         circumstances, we may engage in an Hourly Agreement with the client if assets have
         diminished significantly below this minimum of $250,000.
            We may waive the account minimum at our discretion or accept accounts of less
            than $250,000 if the client and the advisor anticipate additional funds will be added
            to bring the account above the minimum within a reasonable period of time. We may
            waive the minimum for our employees and their relatives. Relatives of existing clients
            can be assessed the same fees as the client if the relative is part of the client’s
            household.