SBK Financial Inc

Item 5 – Fees and Compensation

INVESTMENT MANAGEMENT SERVICES

WealthCrossing charges an annual investment management fee which is paid quarterly in
advance, based on a percentage of the market value of the Account at the beginning of the
billing quarter according to the following tiered fee schedule:

       Assets Under Management                   Fee

       Up to $2 Million                          1.00%

       Next $3 Million                           0.75%

       Next $5 Million                           0.50%

       Next $10 Million                          0.35%

       All Additional Assets                     0.25%

WealthCrossing generally imposes a $10,000 annual minimum fee for advisory services.
Therefore, a client maintaining less than $1,000,000 in assets under WealthCrossing’s
management who is subject to the $10,000 annual minimum fee will pay a higher percentage
than the 1.0% reflected in the fee schedule above. WealthCrossing, in its sole discretion, may
reduce its investment advisory fees, or waive tax preparation fees, and reduce or waive its
annual fee minimum based upon certain criteria (i.e., anticipated future earning capacity,
anticipated future additional assets, dollar amount of assets to be managed, related accounts,
account composition, servicing needs, negotiations with client, etc.). Certain legacy clients
may have accepted different service offerings from WealthCrossing and may therefore
receive different services under different fee schedules than as set forth above. As a result of
these factors, similarly situated clients may pay different fees, and the services to be

                           WealthCrossing, Form ADV Part 2A Brochure

provided by WealthCrossing to any particular client could be available from other advisers
at lower fees.

Most clients authorize WealthCrossing to deduct fees automatically from their investment
accounts, but clients may request that WealthCrossing send quarterly invoices to be paid by
check.

Accounts initiated or terminated during a calendar quarter will be charged a pro-rated fee
based upon the effective date or termination date of the Investment Management
Agreement, as applicable. Upon termination of an account, any prepaid, unearned fees will
be promptly refunded, and any earned, unpaid fees will be due and payable.

TAX PREPARATION AND PLANNING SERVICES

WealthCrossing’s fixed fee for tax preparation services available only to certain existing
clients generally ranges between $0 and $16,000, depending upon the scope and complexity
of the services required. These fees are re-evaluated on an annual basis and typically
adjusted for inflation. However, the fee is also subject to reduction based upon the scope and
complexity of the applicable annual engagement. In certain limited cases, WealthCrossing
may also provide tax preparation services for an hourly fee of approximately $250 per hour.

OTHER FEE DISCLOSURES

Unless WealthCrossing expressly agrees otherwise in writing, account assets consisting of
cash and cash equivalents are included in the value of an account’s assets for purposes of
calculating WealthCrossing’s advisory fee. Clients can advise WealthCrossing not to maintain
(or to limit the amount of) cash or cash equivalents in their account. In addition to
WealthCrossing’s investment advisory fees, clients bear trading costs, custodial fees and fees
and expenses that mutual funds or non-affiliated Independent Managers charge. Specifically,
broker-dealers charge transaction fees for executing certain securities transactions
according to their fee schedule, and they, or their affiliated custodians, also impose charges
for custodial services / fees associated with maintaining the client’s account. For mutual fund
and ETF purchases, clients will incur charges imposed by the respective fund, which
represent the client’s pro rata share of the fund’s management fee and other fund expenses.
These fees and expenses are described in each fund’s prospectus or other offering
documents. When WealthCrossing or the applicable Independent Manager reasonably
determines that it would be beneficial for the client, individual equity and/or fixed income
transactions may be executed through broker-dealers other than the account custodian. In
that event, the client will generally incur both the fee (commission, mark-up/mark-down)
charged by the executing broker-dealer and a separate “tradeaway” or “prime broker” fee
charged by the account custodian. The fees and charges imposed by the applicable broker-
dealer/custodian, Independent Managers, and the charges imposed by mutual funds and

                           WealthCrossing, Form ADV Part 2A Brochure

ETFs, are separate from and in addition to WealthCrossing’s investment advisory fee
described in this Item 5. WealthCrossing does not share in any portion of those fees or
expenses.

Item 7 – Types of Clients

WealthCrossing currently provides investment management services to individuals, high-
net-worth individuals and associated trusts and estates. WealthCrossing’s minimum account
size is generally $1,000,000. WealthCrossing also generally imposes a $10,000 annual
minimum fee for advisory services. Therefore, a client maintaining less than $1,000,000 in
assets under WealthCrossing’s management who is subject to the $10,000 annual minimum
fee will pay a higher percentage than the 1.0% referenced in the fee schedule above in Item
5.