Roehl & YI Investment Advisors LLC

Item 5.         Fees and Compensation
Roehl & Yi offers its services on a fee basis, which include hourly and/or fixed fees, as well as fees based
upon assets under management depending on the particular arrangement with each client. Additionally,
certain of Roehl & Yi’s Supervised Persons, in their individual capacities, offer insurance products under a
separate commission-based arrangement.

Financial Planning and Consulting Fees

Roehl & Yi generally charges either a negotiable hourly and/or fixed fee to provide clients with stand-alone
financial planning and consulting services. The specific terms and fee structure are negotiated in advance
and set forth in the Agreement with Roehl & Yi and fees are largely determined by the scope and complexity
of the agreed upon services, up to $295 on an hourly basis, $25,000 on a fixed fee basis. Fixed fees may
be billed on a project or recurring basis. For discrete projects, the fee is generally payable at the time the
financial plan is delivered or the underlying services are rendered to completion. For recurring services, the
fee is generally billed on a quarterly basis, in advance. The Firm does not, however, take receipt of $1,200
or more in prepaid fees in excess of six months in advance of services rendered. If the client engages Roehl
& Yi for additional investment advisory services, Roehl & Yi may offset all or a portion of its fees for those
services based upon the amount paid for the financial planning and/or consulting services.

Retirement Plan Consulting Fees

Roehl & Yi generally charges an asset-based fee or a fixed fee to provide clients with retirement plan
consulting services. Each engagement is individually negotiated and tailored to accommodate the needs
of the individual plan sponsor, as memorialized in the Agreement. These fees vary, based on the scope of
the services to be rendered. In those situations where Roehl & Yi has agreed to manage a plan’s assets,
the Firm generally charges an annual asset-based fee between 10 and 75 basis points (0.10% – 0.75%),
depending upon the amount of assets to be managed.

Wealth Management Fees

For assets managed as part of the Program (which represents the vast majority of assets managed by the
Firm), Roehl & Yi provides investment management services for an annual fee based on the amount of
assets under the Firm’s management and advisement as described in more detail in the Firm’s Wrap
Brochure. For assets managed outside of the Program, Roehl & Yi does not currently charge any wealth
management fees although subject clients will be responsible for transaction costs and other fees and
expenses related to the management of their assets as described below in more detail.

The annual fee is prorated and charged quarterly, in advance, based upon the market value of the assets
being managed by Roehl & Yi on the last day of the previous billing period.

Prorated adjustments are made for capital flows (deposits and withdrawals) in the previous period. Any
capital flows less than $5,000 are excluded from proration. For the initial term of an engagement, the fee
is calculated on a pro rata basis. In the event the Agreement is terminated, the fee for the final billing period
is prorated through the effective date of the termination and the unearned portion is refunded to the client,
unless the client is on a fixed fee basis.

Legacy Clients and Fees

Certain clients of the Firm may have fee arrangements different than those listed above due to the fee
schedules and arrangements in place when those Clients engaged the Firm.

Fee Discretion

Roehl & Yi, in its sole discretion, may negotiate to waive its fees or charge a lesser fee based upon certain
criteria, such as anticipated future earning capacity, anticipated future additional assets, dollar amount of
assets to be managed, related accounts, account composition, pre-existing client relationship, account
retention and pro bono activities.

Additional Fees and Expenses

With respect to assets managed both through the Program and outside of the Program, clients will incur
certain charges imposed by other third parties, such as broker-dealers, custodians, trust companies, banks
and other financial institutions (collectively “Financial Institutions”). These charges are separate from (and
in addition to) the Firm’s advisory fees, as set forth above.

For assets managed outside of the Program, these additional charges include brokerage commissions and
other transaction costs, custodial fees, fees charged by the Independent Managers, charges imposed
directly by a mutual fund or ETF in a client’s account, as disclosed in the fund’s prospectus (e.g., fund
management fees and other fund expenses), reporting charges, 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. The Firm’s brokerage practices are described at more length in Item
12, below.

Please refer to the Wrap Brochure for information about charges incurred by clients for assets managed
through the Program.

Fee Debit

Clients generally provide Roehl & Yi with the authority to directly debit their accounts for payment of the
Firm’s investment advisory fees. The Financial Institutions that act as qualified custodian for client accounts
have agreed to send statements to clients not less than quarterly detailing all account transactions,

including any amounts paid to Roehl & Yi. Alternatively, clients may elect to have Roehl & Yi send them an
invoice for direct payment.

Account Additions and Withdrawals

Clients may make additions to and withdrawals from their account at any time, subject to Roehl & Yi’s right
to terminate an account. Additions may be in cash or securities provided that the Firm reserves the right
to liquidate any transferred securities or decline to accept particular securities into a client’s account. Clients
...

Item 7.          Types of Clients
Roehl & Yi provides its services to individuals, pension and profit sharing plans, trusts, estates, charitable
organizations, corporations and other business entities.

Minimum Portfolio Size

As a condition for starting and maintaining an investment management relationship, Roehl & Yi generally
imposes a minimum portfolio size of $2,000,000.

The Firm, in its sole discretion, may accept clients with smaller portfolios based upon certain criteria, such
as anticipated future earning capacity, anticipated future additional assets, dollar amount of assets to be
managed, related accounts, account composition, pre-existing client relationships, account retention and
pro bono activities. Roehl & Yi only accepts clients with less than the minimum portfolio size if, in the sole
opinion of the Firm, the smaller portfolio size will not result in a substantial increase of investment risk
beyond the client’s identified risk tolerance. Roehl & Yi may aggregate the portfolios of family members to
meet the minimum portfolio size.

Additionally, certain Independent Managers may impose more restrictive account requirements and billing
practices that differ from those of Roehl & Yi. In such instances, Roehl & Yi may alter its corresponding
account requirements and/or billing practices to accommodate those of the Independent Managers.