Sittner & Nelson LLC

Item 5 – Fees and Compensation

A     Our Fees. A description of the fees we charge for advisory services is set forth in this Item
      5. All fees are negotiable and individual clients may pay fees that are higher or lower (or
      otherwise materially different) than those described in this brochure.

      Fees for Wealth Management Services. We generally charge annual asset-based fees for
      our wealth management services. These annual fees are typically based on a customized
      tiered fee schedule and range from 0.55% - 0.95% per year of the market value of the
      client’s account. In addition, annual fixed fees may apply to certain types of accounts (e.g.,
      529 plans). The specific fee arrangement applicable to your account will be set forth in a
      written advisory agreement you will enter with our firm and shall be determined by S&N
      based upon your asset level and income, relationships with other clients (e.g., the value of
      your related accounts), relationships with employees of our firm, our expectation of future
      assets under management, the expected use of any Independent Managers, the scope of
      financial planning or other ancillary services expected to be provided, and the honoring of
      any fee arrangements with your prior financial advisors, among other factors.

      Our asset-based advisory fees are calculated as a percentage of the market value of your
      account (including cash balances) as such value is determined by the Custodian. The
      Custodian may use various pricing services such as Reuters and Standard & Poor’s to price
      securities held in your account. For actively traded securities, these services use the actual
      last reported sale price. For less actively traded securities such as bonds, these services will
      use the appropriate valuation methodology to determine the value of the security. In rare
      instances where a market-based price or other reliable pricing for a holding contained in
      your account is unavailable, or the market value of an asset is difficult to determine,
      alternative fair valuation procedures may be followed. We will alert you whenever this
      circumstance arises and provide disclosure of the specific manner in which we intend to

SITTNER & NELSON, LLC                                     FORM ADV PART 2A – FIRM BROCHURE

      value such holding(s). You should contact us with any questions or concerns about the
      manner in which the Custodian has priced any investments held in your account.

      Asset-based advisory fees are generally calculated and payable quarterly in advance, and
      shall be pro-rated and adjusted for any partial billing periods. The advisory fee for the
      initial billing period shall be based upon the market value of the client’s account as of the
      date of deposit of all (or substantially all) expected assets and shall be pro-rated based on
      the number of days during the opening period when services were provided. Thereafter,
      such fees shall be based on the market value of your account as of the close of the prior
      billing period. Quarterly fees will be adjusted on a pro-rata basis for any individual deposits
      or withdrawals of assets to or from your account of $50,000 or more occurring during the
      billing period.

      NOTE: Where Independent Managers are engaged to manage a portion of your assets, the
      amount of their advisory fees, billing schedule, and payment procedures are set forth in
      their separate written disclosure documents, advisory agreements, and/or the account
      opening documents of your account Custodian. The Independent Manager’s advisory fees
      are separate and in addition to our advisory fees and will typically be paid directly from
      your account at the Custodian.

      Wealth management services may be terminated at any time by either party, on written
      notice. The client may terminate the engagement within five (5) day of entering an advisory
      agreement with our firm, without incurring any cost or penalty payable to our firm. In the
      event of termination thereafter, we shall be compensated by the client’s payment of a pro-
      rated advisory fee based on the number of days services were provided during the
      terminating billing period. Any excess pre-paid fees shall be refunded to the client.

      Fees for Financial Planning and Consulting Services. For stand-alone financial planning
      and consulting engagements, we typically charge hourly fees at a rate of up to $350 per
      hour. The specific hourly rate applicable to your engagement will be set forth in a written
      advisory agreement and shall be determined by S&N based upon our expectation of the
      complexity, time, research, and resources required to provide services to you, and other
      factors we deem relevant. These fees are typically invoiced to the client in paper or digital
      format and are due in full upon delivery of the written financial plan to the client.

      Wealth management services clients receive comprehensive financial planning and
      consulting at no additional cost beyond the asset-based fees described above. Where a
      stand-alone financial planning client elects to engage our firm for wealth management
      services upon completion of their written financial plan, we may elect in our sole discretion
      to waive, offset, or credit all or a portion of any hourly fees paid by the client towards the
      costs of our wealth management services.

      Financial planning and consulting services may be terminated at any time by either party,
      on written notice. The client may terminate the engagement within five (5) days of entering
      an advisory agreement with our firm, without incurring any cost or penalty payable to our
...

Item 7 – Types of Clients

We typically provide investment advice to individuals, high net worth individuals, trusts,
retirement plans, partnerships, corporations, and other business entities. Because each client is
unique, they must be willing to be involved in the planning and ongoing processes of our
management of their account. Such involvement does not have to be time consuming, however we
want our clients to remain informed and have a sense of security about their investments.

As a condition for starting and maintaining a wealth management relationship, S&N generally
imposes a minimum portfolio size of $1,000,000. We may waive this minimum account size
requirement in our sole discretion. The firm does not have any minimum annual fee or account
size requirements.

SITTNER & NELSON, LLC                                     FORM ADV PART 2A – FIRM BROCHURE