Review Services Inc

Item 5 - Fees and Compensation

Fees paid to RSI are for RSI advisory services only. The fees do not include, for example, the fees
charged by third parties such as third-party managers, or accountants and attorneys assisting with
providing the client with accounting and legal advice. Commissions on transactions and other account
fees will also be charged by brokerage firms in accordance with the account’s brokerage firm’s normal
commission schedule. See Item 12, Brokerage Practices. Customary commissions on insurance are also
not included.

Prospective clients should be aware that in addition to RSI's advisory fees, each mutual fund in which a
client's assets are invested also pays its own advisory fees and other internal expenses which already have
been deducted from the fund's reported performance. Depending on the fund, a client may be able to
invest directly in the shares issued by the fund with or without incurring any sales or third-party
management fees. Account maintenance fees are also deducted by the custodian.

In addition, there are tax effects pertaining to fund share redemptions, and other sales, made by RSI on
behalf of clients. Redemptions and sales are taxable events which may accelerate the recognition of
capital gains, and losses, and frequent redemptions and sales may result in short-term, rather than long-
term, capital gains and losses.

Clients should also be aware of the fact that different clients are charged different negotiated fees, thus
some clients pay more or less than others for similar services. Family members and employees of those
who work for RSI receive substantial fee discounts due to the family relationship. Client fees for specific
services may be charged in advance as described below.

        Consulting Services Fee

RSI charges a flat fee for Consulting Services which varies from client to client. Fees are quoted in
advance and based upon the complexity of advisory services requested, number of anticipated meetings
and written reports, number of staff persons needed to complete a project and other factors. Prior to
engagement, each client signs an agreement with RSI which sets forth the total fee for services. A
negotiated down payment is due upon signing the Consulting Agreement with the balance due after
services are provided.

RSI may also charge an hourly rate which will vary from $100 to $300 per hour. A negotiated down
payment based upon the estimated number of hours per project is determined in advance of services being
provided.

After an initial analysis of the client's financial situation and needs is performed and an initial plan
provided to a client, RSI makes available continuing asset management services, on an asset-based fee
basis, designed to continue the advisory relationship to implement and monitor advice initially provided.

The agreement between RSI and a client for Consulting Services may be terminated by either party at any
time by written notice to the other. Any fee due, but not yet paid by a client, is due promptly after
termination of the agreement and is based upon the hourly rate used for the estimate.

The decision to accept any recommendation or advice provided from consultations and all decisions
regarding implementation thereof are left to the client. Clients are free to implement recommended
transactions through broker-dealers and other service providers other than those recommended by RSI.
RSI does not guarantee the results of its recommendations and losses can occur from the recommended
investments.

        Asset Management Services Fee

The annual fee for nondiscretionary Asset Management Services is calculated as a percentage of assets
under management. Fees may vary from client to client and are negotiable in isolated circumstances.
The firm's range of fees follows:

                        Value of Assets                           Annual Fee
                        Under Management                          Percentages
                        First $1,000,000                           1.00 %
                        Next $1,000,000                            0.75 %
                        Over $2,000,000                            0.50 %

Fees shall be paid quarterly in arrears based on the asset value of the Account as of the last business day
of each calendar quarter equal to one-fourth of the annual rates specified in Schedule A attached hereto
and made a part hereof. For purposes of the calculation of the fee, the value of the Account shall be
determined as of the last business day of each quarter. RSI may amend the fees shown on Schedule A in
its sole discretion, provided that no such amendment shall be effective unless and until RSI provides at
least thirty (30) days prior written notice of such amendment to Client. There is a minimum fee of $1,000
per quarter or $4,000 annually. RSI may negotiate or waive its fee or minimum at its discretion.

If this Agreement is terminated by either RSI or Client, Client agrees to pay RSI fees due but not yet paid
RSI, prorated to date of termination.

In addition, there may be an annual financial planning fee of $500 to cover financial planning reviews, tax
planning meetings and other financial issues that arise throughout the year.

RSI's Asset Management fee does not include transaction execution costs, custodial fees or other costs.

Although RSI believes its management fee is competitive, clients may be able to find similar services at
higher or lower costs. Also, there can be no assurance that transactions effected through RSI
representatives result in the lowest per transaction cost possible to a client.

Fees payable to RSI for Asset Management Services are, with the client’s prior permission, automatically
deducted from the client's account when due. The client will receive an invoice from RSI, as well as
reports from the account's custodian, showing the fee calculation and fee amounts debited. RSI will
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Item 7 - Types of Clients/Minimum Account Size

RSI makes its' advisory services available to a wide variety of clients including. but not limited to,
individuals, pension and profit sharing plans, trusts, estates, charitable organizations, corporations and
other business entities.

RSI usually does not require a minimum account size before accepting accounts for its various
management services. However, it does require a negotiated down payment prior to beginning
Consulting Services.