Rowland Miller Partners LLC

Item 5 - Fees and Compensation

General Fee Information
Fees paid to us are exclusive of all custodial and transaction costs paid to your custodian, brokers or
other third-party consultants. Please see Item 12 - Brokerage Practices for additional information.
Fees paid to us are also separate and distinct from the fees and expenses charged by various other listed
securities such as mutual funds. You should review all fees charged by funds, brokers, us and others to
fully understand the total amount of fees paid by you for investment and financial-related services.

Portfolio Management Fees
The annual fee schedule, based on a percentage of assets under management, is as follows:

Standard Equity Portfolios                              Standard Debt Portfolios
Initial capital up to $1,000,000        1.00%           Initial capital up to $1,000,000        0.500%
From $1,000,001 to $2,000,000           0.75%           From $1,000,001 to $2,000,000           0.375%
From $2,000,001 to $4,000,000           0.50%           From $2,000,001 to $4,000,000           0.250%
Over $4,000,000                         0.25%           Over $4,000,000                         0.125%

The minimum portfolio value is generally set at $500,000 for Equity Portfolios and $500,000 for Fixed
Income (or Debt) Portfolios. We may, at our discretion, make exceptions to the foregoing or negotiate
special fee arrangements where we deem it appropriate under the circumstances. Some clients may pay
more or less than other clients for the same management services, depending, for example, on account
inception date and the applicable fee schedule at that time, number of related investment accounts,
anticipated future deposits, or total assets under management. The most typical example is the
aggregation of portfolio assets within a family entity, which may have the effect of reducing the fee rate
for the client.

Portfolio management fees are generally payable quarterly, in arrears. If management begins after the
start of a quarter, fees will be prorated accordingly. With your authorization and unless other
arrangements are made, fees are normally debited directly from your account(s).

Held-away (i.e., Pontera linked) accounts will not be aggregated with a client’s other managed accounts
for purposes of determining their portfolio management fee. Held-away accounts are subject to a
separate fee schedule described below.

Courtesy accounts or portfolios may be maintained for you on a non-billed basis.

Because managing debt portfolios typically requires less of our resources, our fee schedule to manage
debt portfolios is lower than our fee schedule to manage equity portfolios. We believe it is in your best
interest for us to charge you lower fees in these circumstances. However, this fee differential also creates
a conflict of interest because it could influence us to take or recommend actions that result in a higher
level of compensation for us. For instance, we could recommend you allocate more of your assets to
equities to increase the fees we earn. We mitigate this conflict through disclosure and by having policies
and procedures designed to confirm that portfolio allocations are appropriately aligned with clients’
investment objectives and risk tolerances.

Margin Accounts
We do not use margin as an investment strategy. However, you may elect to borrow funds against your
investment portfolio. For accounts with a margin balance, you are assessed the management fee based
on the gross value of the assets in your account. In other words, your account value on which the fee is

calculated is not reduced by the margin balance. This could create a conflict of interest where we may
have an incentive to encourage the use of margin to maintain a higher market value and therefore
receive a higher fee.

Plan Participant “Held-Away” Account Fees
The annual fee for accounts managed through the Pontera platform is 1.25%, based on a percentage of
assets under management. Fees are generally payable quarterly, in arrears. If management begins after
the start of a quarter, fees will be prorated accordingly.

This fee will require payment via invoice if you do not have other assets under management with us. If
you have other assets managed by RM+P at Schwab, the Pontera linked advisory account fee can be
charged to one of your existing accounts. Pontera linked accounts will not be aggregated with your other
managed accounts for purposes of determining your portfolio management fee.

Termination
Either we or you may terminate the Investment Advisory Agreement at any time, subject to any written
notice requirements in the agreement. In the event of termination, any fees due from you will be
invoiced or deducted from your account prior to termination.

Item 7 - Types of Clients

We serve individuals, pension and profit-sharing plans, trusts, estates and charitable organizations.
With some exceptions, the minimum portfolio value eligible for conventional portfolio management
services is $500,000 for Equity Portfolios and $500,000 for Fixed Income (or Debt) Portfolios.