SGL Financial LLC

ITEM 5: FEES AND COMPENSATION
A. Fee Schedule                                                                        amounts could miss market advances. Depending upon current yields, at any
                                                                                       point in time, SGL’s advisory fee could exceed the interest paid by the client’s
Investment Supervisory Services Fees                                                   money market fund.

Sub-Adviser/Third Party Money Management Accounts                                      Because investment advisory fees will be deducted directly from client’s
                                                                                       accounts, as an SEC registered investment adviser, SGL must:
SGL’s fee for managing client portfolios is based on a percentage of the client’s
total assets under management or advisement. This fee is payable, in advance,                1) O
                                                                                                 btain written permissions from the client to directly deduct advisory
on a quarterly basis. Advisory fees are based on account values as of the end of                fees from an account(s) held by a qualified custodian (this will typically
the previous quarter. Fees are also calculated on a prorated basis for deposits                 be contained in the signed Investment Advisory Agreement and/or
received during the current quarter.                                                            contained in the LPOA (limited power of attorney) section of the
                                                                                                custodial agreement);
Currently, SGL has significantly researched, vetted, approved, and contracted
with Savant Capital to provide sub-advisory services to SGL clients. As a sub-               2) V
                                                                                                 erify that the client will receive at least quarterly statements directly
adviser, Savant provides investment research, investment advisory services and                  from the custodian;
portfolio management services to SGL clients. Savant does not refer clients
to SGL and has no economic interest other than the fees that Savant receives           Grandfathered Fee Schedules
for the services provided. Clients pay a single fee that includes any fees paid or
earned by a sub-adviser.                                                               Clients may have, and may continue to be grandfathered under fee schedules
                                                                                       and/or agreements that proceeded SGL’s addition of various advisers and their
SGL’s fee for managing client portfolios is based on a percentage of the client’s      sub-advisers, service offerings, or possible acquisitions of other advisory firms
total assets under management. SGL Advisers are allowed to set the investment          and individual advisers. These clients may maintain grandfathered fee schedules.
advisory fee for their clients.                                                        This may result in various fees schedules that are higher or lower than SGL’s fee
                                                                                       schedule shown in this section. All grandfathered fee arrangements will be fully
The maximum advisory fee is 1.50%. This is a first and last dollar fee, meaning        documented and confirmed in Exhibit I of the SGL Client Investment Advisory
there are no tiered fee structures. The fee is typically based on initial and          Agreement which must be executed by both SGL and the client at the time of
attained AUM levels. Advisers are allowed to lower this fee as they see fit            engagement.
subject to a minimum fee that is set by SGL and the selected third-party money
manager. The chosen fee will be clearly indicated on Exhibit I of the SGL Client       Financial Planning Fees
Investment Advisory Agreement.
                                                                                       Fixed Fees
This fee is payable, in advance, on a quarterly basis. Advisory fees are based on
account values as of the end of the previous quarter. Fees are also calculated on      The fee for financial planning will be based on the size, scope, and nature of
a prorated basis for deposits received during the current quarter. Clients may         each individual project, and will be determined prior to the commencement of
terminate their accounts without penalty within 5 business days of signing the         the engagement. The typical fixed base services may range in cost from $250
investment advisory agreement. Lower fees for comparable services may be               to $5,000.
available from other sources.
                                                                                       The client and SGL will agree on whether the planning fees will be paid in
SGL has in the past and will continue to treat cash as an asset class. As such, all    advance or in arrears—upon completion of the project. The financial planning
cash positions (money markets, etc.) shall continue to be included as part of assets   relationship will typically end at the time of project delivery unless continue
under management for purposes of calculating SGL’s advisory fee. At any specific       services are discussed and included in the financial planning agreement. More
point in time, depending upon perceived or anticipated market conditions/events        complex projects may require the payment of a retainer prior to the start of the
(there being no guarantee that such anticipated market conditions/events will          project. The initial retainer will be applied against the final invoice. Final payment
...

ITEM 7: TYPES OF CLIENTS
Currently SGL provides investment advice and/or management supervisory                      •    Small Businesses
services to the following types of clients:
                                                                                            •    Pension and Profit Sharing Plans
     •    Individuals
                                                                                       Minimum Account Size
     •    High-Net-Worth Individuals
                                                                                       There is a $50,000 account minimum which may be waived by SGL.

SGL FINANCIAL            |    SGLfinancial.com                                                                                                            Page 10 of 17

                                                                                            FIRM BROCHURE – PART 2A OF FORM ADV