RWQ Financial Management Services Inc

Item 5 Fees and Compensation
Portfolio Management Services
Our fee is based on a flat percentage of up to a maximum of 2.00% of the market value of your assets
under our management, depending on individual client circumstances. Assets in each of your
account(s) are included in the fee assessment unless specifically identified in writing for exclusion.
Fees will be assessed pro rata in the event the investment advisory agreement is executed at any time
other than the first day of a calendar quarter, as applicable.

The annual fee for portfolio management services is billed quarterly in advance, based on the balance
at end of the prior billing period.

We will deduct our fee directly from your account through the qualified custodian holding your funds
and securities. We will deduct our advisory fee only when you have given our firm written authorization
permitting the fees to be paid directly from your account. Further, the qualified custodian will deliver an
account statement to you at least quarterly. These account statements will show all disbursements
from your account. You should review all statements for accuracy. All clients have 24/7 access to their
statements via custodial website.

In certain cases, we may have custody of your assets solely due to our ability to access your account
through login credentials (e.g., usernames and passwords) provided by you. Where such custody
exist, you will be charged a moderate increase in your annual fee to reflect the additional
responsibilities and compliance obligations associated with custody under SEC Rule 206(4)-2.

The fee differential will be disclosed in your agreement and may include a higher percentage fee or
additional administrative charges. You will be notified in advance of any such fee changes and may
decline to provide login credentials to avoid triggering custody status and associated fees.

If you choose to decline the fee, we will be unable to assume custody of your assets and cannot
proceed with establishing a professional relationship.

All fees are billed quarterly in advance, based on the balance at end of the prior billing period. You will
receive an invoice directly for our services. Our fee is payable as invoiced.

We encourage you to reconcile our invoices with the statement(s) you receive from the qualified
custodian. If you find any inconsistent information between our invoice and the statement(s) you
receive from the qualified custodian call our main office number located on the cover page of this
brochure.

You may terminate the portfolio management agreement upon 15 days written notice. You will incur a
pro rata charge for services rendered prior to the termination of the portfolio management agreement,
which means you will incur advisory fees only in proportion to the number of days in the quarter for
which you are a client. If you have pre-paid advisory fees that we have not yet earned, you will receive
a prorated refund of those fees.

Financial Planning Services
We charge a fixed fee for financial planning services, which generally ranges between $1,500 - $5000
depending upon the complexity and scope of the plan, your financial situation, and your objectives. We
do not require you to pay fees six or more months in advance. Should the engagement last longer than
six months between acceptance of financial planning agreement and delivery of the financial plan, any
prepaid unearned fees will be promptly returned to you less a pro rata charge for bona fide financial
planning services rendered to date.

Depending on the arrangements made at the inception of the engagement, we may alternatively agree
to charge an hourly fee of $150 for financial planning services. In such a case, an estimate of the total
time/cost will be determined at the start of the advisory relationship. In limited circumstances, the
cost/time could potentially exceed the initial estimate. In that event, we will notify you and request that
you approve the additional fee.

You may terminate the financial planning agreement upon 15 days written notice to our firm. If you
have pre-paid financial planning fees that we have not yet earned, you will receive a prorated refund of
those fees. If financial planning fees are payable in arrears, you will be responsible for a prorated fee
based on services performed prior to termination of the financial planning agreement.

Pension Consulting Services
Pension consulting services fees will be negotiated with the plan sponsor or named fiduciary on a
case-by-case basis. We charge an asset-based fee for pension consulting services not to exceed
2.00% annually. The fees are billed either monthly or quarterly in arrears or in advance based on the
value of the plan assets at the end of the billing period. However, since pension consulting services are
negotiable, the advisory fee and billing practices will be detailed and agreed to in the pension
consulting agreement.

You may terminate the pension consulting services agreement upon 15 days written notice to our firm.
You will incur a pro rata charge for services rendered prior to the termination of the agreement, which
means you will incur advisory fees only in proportion to the number of days in the quarter for which you
are a client. If you have pre-paid advisory fees that we have not yet earned, you will receive a prorated
refund of those fees.

Additional Fees and Expenses
As part of our investment advisory services to you, we may invest, or recommend that you invest, in
mutual funds and exchange traded funds. The fees that you pay to our firm for investment advisory
services are separate and distinct from the fees and expenses charged by mutual funds or exchange
traded funds (described in each fund's prospectus) to their shareholders. These fees will generally
include a management fee and other fund expenses. You will also incur transaction charges and/or
brokerage fees when purchasing or selling securities. These charges and fees are typically imposed by
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Item 7 Types of Clients
We offer investment advisory services to individuals, high net worth individuals and pension and profit
sharing plans (but not the plan participants).

In general, we do not require a minimum dollar amount to open and maintain an advisory account;
however, we have the right to terminate your account if it falls below a minimum size which, in our sole
opinion, is too small to manage effectively.