Retirement Planology Inc

Item 5:       Fees and Compensation

   A. Fees Charged

      Retirement Planology’s pension consulting fees are either based on a percentage of the
      client assets under advisement or as a fixed fee or a combination. Fees are negotiable,
      dependent upon the precise nature of the services to be provided, including the scope of the
      work to be provided and the expertise required.

      Asset Based Fees:

      Asset based fees range from 0.05% to 0.55% depending upon the size of the retirement plan

   client, the amount of services required and time estimated to be required. All new clients
   are subject to a minimum annual fee of $3,500.

   Fixed Fees:

   Retirement Planology’s consulting fees are based on a flat fee which are billed monthly or
   quarterly, in arrears. A flat fee is generally between $5,000 and $250,000 per year. Some
   clients may pay more or less than this range depending on the specific client engagement.
   The amount of the fee as well as the payment schedule is generally dependent on the scope
   of the services to be performed, size of the account, and number of meetings and
   consultations expected. For certain consulting projects, we may ask for a portion of the fee
   in the beginning of the engagement and with the remaining portion due upon completion.

B. Fee Payment

   Fees may be paid either via direct debit from the plan, or direct payment.

   When fees are based on a percentage of assets in the plan, fees are calculated by each
   plan’s recordkeeper. The client provides instructions to the recordkeeper to remit fees to
   Retirement Planology. Fee calculation methodology will vary, depending upon the
   recordkeeper and the specifics of the engagement. When engagements are on a fixed fee
   basis, and the recordkeeper is unable to collect the fixed fee, Retirement Planology will issue
   an invoice to the appropriate party.

C. Other Fees

   The fees charged by Retirement Planology do not include fees charged by any exchange-
   traded fund, mutual fund, separate account manager, pooled investment vehicle, or any
   broker-dealer or custodian selected by the client. The management fees for pooled
   investment vehicles are disclosed in their confidential offering memoranda and applicable
   subscription documents or, in the case of an exchange-traded fund or mutual fund, in the
   respective fund’s prospectus. In some cases, plan sponsors and plan documents permit plan
   participants to utilize the services of a third-party investment adviser to aid in selecting
   investments and allocations for the participant from the available options. If a participant
   elects to participate in this service, fees related to that third party adviser will be separate
   from, and in addition to, any fees paid to Retirement Planology by the plan or the plan
   sponsor.

   Clients are advised to read these materials carefully before investing. If a mutual fund also
   imposes sales charges, the client may pay initial or deferred sales charges as further
   described in the mutual fund’s prospectus. A client using Retirement Planology may be
   precluded from using certain mutual funds or separate account managers because they may
   not be available or permitted by the applicable recordkeeper or plan custodian. Please
   make sure to read Item 12 of this informational brochure, where we discuss broker-dealer
   and custodial issues.

   D. Pro Rata Fees

      All agreements may be terminated by written notice, and any unearned fees will be returned
      to the client. Because fees are charged in arrears, the potential for a terminating client
      receiving a refund of unearned fees is limited. Clients should be advised that a large portion
      of work related to pension consulting is done in the early stages, and accordingly the return
      of unearned fees or the amount of an invoice issued for time spent may not correlate directly
      to the number of calendar days during which the engagement was active. Because asset
      management services are charged on a per-day basis, fees will be pro-rated according to
      the number of days in the billing period the client was a client. Earned but uncharged fees
      will be invoiced to the client. Unearned but received fees will be remitted to the client.

   E. Compensation for the Sale of Securities

      Not applicable.

Item 7:      Types of Clients

      Retirement Planology provides services to corporations and employer sponsors of qualified
      and non-qualified retirement plans. Employer sponsors are corporations, not-for-profit
      entities, and other organizations permitted to sponsor an employee retirement plan.