Sierra Ocean LLC

Item 5        Fees and Compensation

 A.
                                INVESTMENT ADVISORY SERVICES
      Sierra Ocean’s annual investment advisory fee is based upon a percentage (%) of the
      market value of the client’s assets placed under Sierra Ocean’s management. Sierra
      Ocean’s fee shall generally be between 0.50% and 1.00% of the client’s assets under
      management (AUM), using the below tired billing schedule. The Retirement Plan fee
      schedule pertains to company sponsored ERISA retirement plans such as 401(k) Profit
      Sharing Plans and similar entities. Alternatively, Sierra Ocean may agree to enter into a
      fixed annual retainer with clients for its services. In those cases, Sierra Ocean’s fees will
      typically range from $5,000 to $35,000 per year. However, in exceptional cases, Sierra
      Ocean may charge more than $35,000. A tiered AUM fee schedule charges each portion of
      a client's assets at the rate corresponding to that tier, producing a blended overall rate that
      decreases as total assets grow. As of 4/1/2026, Sierra Ocean's annual investment advisory
      fee is set forth as follows:

                                   Private Client Fee Schedule
                                     Range                       Fee Rate
                                $0 - $2,000,000                   1.00%
                            $2,000,001 - $5,000,000               0.75%
                            $5,000,001 - $20,000,000              0.50%

                                  Retirement Plan Fee Schedule
                                     Range                      Fee Rate
                                $0 - $4,000,000                  0.75%
                            $4,000,001 - $8,000,000              0.50%
                           $8,000,001 - $20,000,000              0.25%
                          $20,000,001 - $100,000,000             0.10%

    Sierra Ocean’s investment advisory fee is negotiable at Sierra Ocean’s discretion,
    depending upon objective and subjective factors including but not limited to: the amount
    of assets to be managed; portfolio composition; the scope and complexity of the
    engagement; the anticipated number of meetings and servicing needs; related accounts;
    future earning capacity; anticipated future additional assets; the professional(s) rendering
    the service(s); prior relationships with Sierra Ocean and/or its representatives, and
    negotiations with the client. As a result of these factors, similarly situated clients could pay
    different fees, the services to be provided by Sierra Ocean to any particular client could be
    available from other advisers at lower fees, and certain clients may have fees different than
    those specifically set forth above.

           FINANCIAL PLANNING AND CONSULTING SERVICES (STAND-ALONE)
    Sierra Ocean provides financial planning and/or consulting services (including investment
    and non-investment related matters, including estate planning, insurance planning, etc.) on
    a stand-alone fee basis. Sierra Ocean may be engaged on either a project or ongoing basis.

    Sierra Ocean’s planning and consulting fees are negotiable, or on a project-basis ranging
    from $5,000 up to $35,000.

B. Clients may elect to have Sierra Ocean’s advisory fees deducted from their custodial
   account. Both Sierra Ocean’s Agreement and the custodial/clearing agreement may
   authorize the custodian to debit the account for the amount of Sierra Ocean’s investment
   advisory fee and to directly remit that advisory fee to Sierra Ocean in compliance with
   regulatory procedures. In the limited event that Sierra Ocean bills the client directly,
   payment is due upon receipt of Sierra Ocean’s invoice. Sierra Ocean shall deduct fees
   and/or bill clients quarterly in advance, based upon the market value of the assets on the
   last business day of the previous month. With respect to ERISA plan accounts, advisory
   fee billing is conducted quarterly, in arrears, based upon the market value of the assets on
   the last business day of the previous month. The Firm’s policy is to not adjust for intra-
   quarter account additions and withdrawals unless indicated to the contrary on the Firm’s
   Investment Advisory Agreement executed by the client.

 C. As discussed below, unless the client directs otherwise or an individual client’s
    circumstances require, Sierra Ocean shall generally recommend that Schwab serve as the
    broker-dealer/custodian for client investment management assets. Broker-dealers such as
    Schwab charge transaction fees for effecting certain securities transactions. Clients may
    also incur, to the extent applicable, fees charged by independent managers and platform
    providers. Please see Item 12 for additional information on Sierra Ocean’s brokerage
    practices.

 D. Sierra Ocean's annual investment advisory fee shall be prorated and paid quarterly, in
    advance, based upon the market value of the assets on the last business day of the previous
    quarter as applicable. If the client selects a flat fee agreement, one quarter of the annual fee
    will be debited in the first month of each calendar quarter. Upon termination, Sierra Ocean
    shall refund the pro-rated portion of any advanced advisory fee paid to Sierra Ocean based
    upon the number of days remaining in the billing quarter.

 E. Neither Sierra Ocean, nor its representatives accept compensation from the sale of
    securities or other investment products.

Item 7       Types of Clients

     Sierra Ocean’s clients shall generally include individuals, business entities, non-profit
     organizations and trusts/estates. Sierra Ocean generally requires a minimum annual fee of
     $5,000 for investment advisory services. However Sierra Ocean, in its sole discretion, may
     waive or reduce its minimum annual fee requirement 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, complexity of the
     engagement, competition, negotiations with client, etc.). Please Note: As a result of the
     above, similarly situated clients could pay different fees. In addition, similar advisory
     services may be available from other investment advisers for similar or lower fees.
     Please Also Note: If you are subject to a minimum fee, then depending on your asset level
     and the fee imposed, the sum of your quarterly fees may be a higher percentage fee than
     the 1.00% referenced in the fee paragraphs at Item 5.