Rowling & Associates LLC

ITEM 5. FEES AND COMPENSATION
        A. FINANCIAL PLANNING
Fees for financial planning are based on time spent at standard billing rates, which range from
$90-$500 per hour, plus expenses.

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Financial reviews and other financial planning services may also be provided at fixed fees in
advance. The fixed fees generally range from $1,500 to $10,000, primarily depending on
complexity and/or time expended. An initial retainer of 50% of the estimated fee will be due
upon signing the advisory agreement. The remaining balance is due upon presentation of the plan
to the client.

The Firm requires an initial retainer of 50% of the estimated fees for Financial Planning. The fee
may be negotiated under certain circumstances.

Bills are sent upon completion of the project and progress bills may be sent on a monthly basis.
Bills are due and payable upon receipt unless other arrangements are made in advance. Fees are
refundable to the extent that services have not been provided or as provided in the specific
engagement agreement. Earned fees will be determined using the hourly fee schedule as
indicated above.

        B.        CONSULTING
Fees for specific administrative and consulting services will be billed at standard billing rates
which generally range from $90-500 per hour, plus expenses. Bills are sent upon completion of
the consulting project and are due and payable upon receipt unless other arrangements are made
in advance.

        C. INVESTMENT STRATEGIES
The annual fee for investment supervisory services will be charged as a percentage of assets
under management, according to the following sliding fee schedule:

  Assets Under Management                   Annual fee                       Quarterly
         First $500,000                       1.25%                          0.3125%
        Next $500,000                         1.00%                          0.2500%
       Next $1,000,000                         .90%                          0.2250%
       Next $1,000,000                         .80%                          0.2000%
       Next $1,000,000                         .70%                          0.1750%
   Amounts over $4,000,000                     .60%                          0.1500%

The Firm will quote an exact percentage to clients based on both the nature and total dollar value
of that account. However, the Firm, in its sole discretion, may reduce its assets under
management minimum and/or charge a lesser investment management fee based upon certain
criteria (e.g., anticipated future earning capacity, anticipated future additional assets, dollar
amount of assets to be managed, related accounts, account composition, negotiations with client,
etc.). The Firm does not charge management fees on cash balances in new accounts until such
time that the investment strategy is implemented.

Clients will be invoiced in advance, at the beginning of each calendar quarter, based upon the
custodian reported value of assets under management as of the 20th day of the last month of the
previous quarter, or, if later, the first business day after the 20th day of the last month of the
previous quarter. Fees may be rounded to the nearest whole dollar. The client may direct the
Firm to deduct quarterly fees from their asset account or to bill them for fees incurred.

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The Firm may reduce or waive fees for employees of the firm, and their family members or other
parties, at our sole discretion.

        D. OTHER FEES AND EXPENSES
 The Firm’s fees are exclusive of brokerage commissions, transaction fees, and other related
costs and expenses that are incurred by the client. Clients may incur certain charges imposed by
custodians, brokers, third party investment managers and other third parties, such as fees charged
by managers, custodial fees, 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. Mutual funds and exchange-traded funds also charge internal management fees,
which are disclosed in a fund’s prospectus. Such charges, fees and commissions are exclusive of
and in addition to the Firm’s fee, and it will not receive any portion of these commissions, fees,
and costs. For more information about the Firm’s brokerage practice please see Item 12.A.
A client could invest in a mutual fund and an exchange-traded fund directly, without the Firm’s
services. In that case, the client would not receive the services provided by the Firm that are
designed, among other things, to assist the client in determining which mutual fund and
exchange-traded fund are most appropriate to each client’s financial conditions and objectives.
Accordingly, the client is advised to review both the fees charged by the funds and the fees
charged by the Firm to fully understand the total amount of fees to be paid by the client and to
thereby evaluate the advisory services being provided.

        E. TERMINATION OF ADVISORY SERVICES
A client agreement may be cancelled at any time, by either party, for any reason, upon receipt of
written notice. Upon termination of any account, any prepaid, unearned fess will be promptly
refunded and any earned, unpaid fees will be due and payable.

ITEM 7. TYPES OF CLIENTS
The Firm’s services are offered to individuals, pension and profit sharing plans, trusts, estates,
charities and corporations or other business entities.

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