Rossjohnson & Associates LLC

Item 5: Fees and Compensation

       A. Fee Schedule

The Advisory Fee is calculated and typically payable monthly in arrears, on the month-end
balance of the Account.

Portfolio Management Fees

                Total Assets Under Management            Annual Fees
                $0 - $500,000                            1.00%

                $500,001 - $3,000,000                    0.75%

                $3,000,001 - AND UP                      0.50%

RJA uses the value of the account as of the last business day of the billing period, after considering
deposits and withdrawals, for purposes of determining the market value of the assets upon which
the advisory fee is based.

These fees are generally negotiable, and the final fee schedule will be memorialized in the client’s
advisory agreement. Clients may terminate the agreement without penalty for a full refund of
RJA's fees within five business days of signing the Investment Advisory Agreement. Thereafter,
clients may terminate the Investment Advisory Agreement immediately upon written notice
under the terms and conditions contained therein.

Fees for Optional Non-Advisory Services:

Insurance Services

RJA does not change any fees related to its insurance services. When RJA licensed insurance
agents submit applications for insurance products, and policies are issued through insurance
carriers, RJA will receive a commission.

Tax Preparation Services

TPS is offered as under a separate engagement letter and is billed separately from RJA’s
investment advisory fee. TPS clients are generally charged a flat fee based on return complexity
and the time and effort required. TPS fees are not based on assets under management and are not
charged as a percentage of investment assets. RJA will communicate the applicable TPS fee to the
client before beginning work, and the client may decline TPS at any time before preparation is
begun (after which RJA may be entitled to a prorated fee). TPS fees are due upon invoicing.

Factors that may affect TPS fees include, for example, the number of tax forms and schedules
required, the number of states, investment activity, itemized deductions, self-employment or
rental income, and other complexities.

Conflict Of Interest: Because TPS is a separate paid service, RJA has a financial incentive to offer
TPS and to encourage clients to use TPS rather than engage a different tax preparer. RJA
addresses this conflict by (i) disclosing the availability of TPS and related fees, (ii) limiting TPS to
the scope described in this brochure and the client executed TPS engagement letter, and (iii)
ensuring that clients understand that they may choose to engage any other tax preparer (with

which RJA will coordinate and cooperate with as needed) or (iv) clients can prepare their tax
returns on their own.

        B. Payment of Fees

Payment of Portfolio Management Fees

Typically, asset-based portfolio management fees are withdrawn directly from the client's
custodial account(s), with the client’s written authorization, on a monthly basis. Fees are paid in
arrears.

        C. Client Responsibility for Third Party Fees

Clients are responsible for the payment of all third-party fees (i.e. custodian fees, brokerage fees,
mutual fund fees, transaction fees, etc.). Those fees are separate and distinct from the fees and
expenses charged by RJA. Please see Item 12: Brokerage Practices of this brochure for information
regarding custodial arrangements.

        D. Prepayment of Fees

RJA collects its fees in arrears. It does not collect fees in advance.

Further, RJA does not accept, charge, require or solicit prepayment of advisory fees of more than
$500 per client, six months or more in advance.

        E. Outside Compensation for the Sale of Securities to Clients

RJA does not accept compensation for the sale of securities or other investment products
including asset-based sales charges or service fees from the sale of mutual funds.

Item 7: Types of Clients

RJA generally provides advisory services to the following types of clients:

        •   Individuals
        •   High-Net-Worth Individuals

There is no account minimum for any of RJA’s services.

Availability of Non-Advisory Service: Tax Preparation Services

TPS may be offered only to certain advisory clients based on RJA capacity, staffing, and
scheduling constraints. RJA may limit TPS availability and may not be able to accept all requests
for TPS. Clients who do not receive TPS from RJA may continue to use any independent tax
professional of their choosing and RJA will reasonably coordinate and cooperate with that
professional as directed by the client.