Retirementadvice JKA

Item 5: Fees and Compensation.

Compensation of Our Advisory Services.

Asset Management.

                                                                         Annual Percentage of
                        Assets Under Management
                                                                            Assets Charge
                             $1,000,000 plus                                     1.00%
                           $500,000 - $999,999                                   1.25%
                           $250,000 - $499,999                                   1.50%
                           $100,000 - $249,999                                   1.75%
          $0.00 - $99,999 (Minimum of $100,000 per household)                    1.99%

Fees to be assessed will be outlined in the advisory agreement to be signed by the client. Annualized
fees are billed on a pro-rata basis quarterly in arrears based on the account value on the final
business day of the billing period. Fees are negotiable and will be deducted from client account(s).
There are some instances where an alternative asset may be priced once per year and not
calculated on a quarterly basis. Management fees will be based on the latest available value and
fees calculated on alternative assets held outside the custodian will be deducted from the account
held at Schwab. Unless otherwise agreed to in writing, these fees shall be assessed on cash and cash
equivalents. In rare cases, our firm will agree to directly invoice. Fees are negotiable on an
individual basis. As part of this process, Clients understand the following:

    •    The client’s independent custodian sends statements at least quarterly showing the market
         values for each security included in the Assets and all account disbursements, including the
         amount of the advisory fees paid to our firm;

    •    Clients will provide authorization permitting our firm to be directly paid by these terms. Our
         firm will send an invoice directly to the custodian; and

    •    If our firm sends a copy of our invoice to the client, a legend urging the comparison of
         information provided in our statement with those from the qualified custodian will be included.

Clients utilizing the third-party management services of Zacks Investment Management, Inc. will
be charged a separate fee that is in addition to our fee quoted above. For the Zacks Investment
Management, Inc. equity portfolios this fee will be 28 basis points annually, and for the Zacks
Investment Management, Inc. exchange traded fund (ETF) portfolios this will be 18 basis points
annually. This fee shall be debited directly by Zacks and charged quarterly in arrears.

ADV 2A: Firm Brochure                             Page 7                             RetirementAdvice | JKA

Financial Planning and Consulting.

We charge on an hourly or flat fee basis for financial planning and consulting services. The total
estimated fee, as well as the ultimate fee that we charge you, is based on the scope and complexity
of our engagement with you. Our hourly fees are $500 for financial advisors and $75 for
administrative time. Flat fees generally range from $750 to $5,000. We require a retainer of fifty
percent (50%) of the ultimate financial planning or consulting fee with the remainder of the fee
directly billed to you and due to us within thirty (30) days of your financial plan being delivered or
consultation rendered to you. In all cases, we will not require a retainer exceeding $1,200 when
services cannot be rendered within 6 (six) months. *Fees are negotiable on an individual basis.

Retirement Plan Consulting:

Our Retirement Plan Consulting services are billed as a fee based on the percentage of Plan assets
under management. The total estimated fee, as well as the ultimate fee charged, is based on the
scope and complexity of our engagement with the client. Fees based on a percentage of managed
Plan assets will not exceed 1.99%. The fee-paying arrangements will be determined on a case-by-
case basis and will be detailed in the signed consulting agreement.

Other Types of Fees & Expenses.

Clients will incur transaction fees for trades executed by their chosen custodian via individual
transaction charges. These transaction fees are separate from our firm’s advisory fees and will be
disclosed by the chosen custodian. Charles Schwab & Co., Inc. (“Schwab”) does not charge
transaction fees for U.S. listed equities and exchange traded funds.

Clients may also pay holdings charges imposed by the chosen custodian for certain investments,
charges imposed directly by a mutual fund, index fund, or exchange traded fund, which shall be
disclosed in the fund’s prospectus (i.e., fund management fees, initial or deferred sales charges,
mutual fund sales loads, 12b-1 fees, surrender charges, variable annuity fees, IRA and qualified
retirement plan fees, and other fund expenses), mark-ups and mark-downs, spreads paid to market
makers, fees for trades executed away from custodian, wire transfer fees and other fees and taxes
on brokerage accounts and securities transactions. Our firm does not receive a portion of these fees.

Termination & Refunds.

We charge our advisory fees quarterly in arrears. In the event that you wish to terminate our
services, you need to contact us in writing and state that you wish to terminate our services. Upon
receipt of your letter of termination, we will proceed to close out your account and bill for the
remaining advisory fees due.

ADV 2A: Firm Brochure                           Page 8                              RetirementAdvice | JKA

Commissionable Securities Sales.

We do not sell securities for a commission.

Item 7: Types of Clients.
We have the following types of clients:

•   Individuals;

•   High Net Worth Individuals;

•   Pension and Profit-Sharing Plans; and

Our requirements for opening and maintaining accounts or otherwise engaging us:

•   We require a minimum account balance of $250,000 for our asset management service. Generally,
    this minimum account balance requirement is negotiable and may be modified at the discretion of
    management.

•   We generally charge a minimum fee of $750 for written financial plans.