Skinner Copper & Ehmen Wealth Management LLC

Item 5: Fees & Compensation

We are required to describe our brokerage, custody, fees, and fund expenses so you will know how
much you are charged and by whom for our advisory services provided to you. Our fees are generally
negotiable.

How We Are Compensated for Our Advisory Services

Wrap Comprehensive Portfolio Management:

Please see our Wrap Fee Program Brochure for more information.

Wrap Asset Management:

Please see our Wrap Fee Program Brochure for more information.

Pension Consulting:

We charge a flat fee or a fee based on a percentage of Plan assets for Pension Consulting services. The
total estimated fee, as well as the ultimate fee that we charge you, is negotiable and based on the
scope and complexity of our engagement with you. Our flat fees generally range from $750 to
$10,000. Flat fees will be charged annually for ongoing pension consulting services. Fees based on a
percentage of managed Plan assets will not exceed 1.00%.

The fee-paying arrangements for pension consulting service will be determined on a case-by-case
basis and will be detailed in the signed Pension Consulting Agreement. The client will either be
invoiced directly for the fees or charged a percentage of the assets under management and deducted
from client’s advisory account.

Financial Planning & Consulting

We charge on an hourly or flat fee basis for Financial Planning & Consulting services. The total
estimated fee, as well as the ultimate fee that we charge you, is negotiable and based on the scope
and complexity of our engagement with you. Our hourly fees are $300 for financial advisors. Flat fees
generally range from $1,500 to $25,000. Fees are charged quarterly in advance. We require the
estimated quarterly planning/consulting fee to be paid quarterly in advance. In all cases, we will not
require a retainer exceeding $1,200 when services are not rendered within 6 (six) months.

Referrals to Third Party Money Managers:

Our firm will debit fees for this service as laid out in the executed Comprehensive Portfolio
Management Agreement or Asset Management Agreement between the client and our firm. This fee
shall be in addition to any fees assessed by the chosen third party money manager. The third party
money managers we recommend will not directly charge you a higher fee than they would have
charged without us introducing you to them. Third party money managers establish and maintain
their own separate billing processes over which we have no control. In general, they will directly bill
you and describe how this works in their separate written disclosure documents.

Other Fees

Wrap fee clients will receive our Form ADV, Part 2A, Appendix 1 (the “Wrap Fee Program Brochure”).
Wrap fee clients will not incur transaction costs for trades. More information about this is disclosed
in our separate Wrap Fee Program Brochure.

Clients may also pay holdings charges imposed by the chosen custodian for certain investments,
charges imposed directly by a mutual fund, index fund, or exchange traded fund, which shall be
disclosed in the fund’s prospectus (e.g., fund management fees), distribution fees, surrender charges,
variable annuity fees, IRA and qualified retirement plan fees, mark-ups and mark-downs, spreads
paid to market makers, fees for trades executed away from custodian, wire transfer fees and other
fees and taxes on brokerage accounts and securities transactions. Our firm does not receive a portion
of these fees.

Termination & Refunds

Either party may terminate the advisory agreement for Wrap Comprehensive Portfolio Management
or Wrap Asset Management services at any time by providing written notice to the other party. Upon
notice of termination, our firm will proceed to close out your account and process a pro-rata refund
of the unearned portion of the advisory fees charged in advance. Pro-rata advisory fees for services
rendered to the point of termination will be charged if billed in arrears. If advisory fees cannot be
deducted, our firm will send an invoice for due advisory fees to the client.

Either party to a Pension Consulting Agreement may terminate at any time by providing written
notice to the other party. Full refunds will only be made in cases where cancellation occurs within 5
business days of signing an agreement. After 5 business days from initial signing, either party must
provide the other party 30 days written notice to terminate billing. Billing will terminate 30 days
after receipt of termination notice. Clients will be charged on a pro-rata basis, which takes into
account work completed by our firm on behalf of the client. Clients will incur charges for bona fide
advisory services rendered up to the point of termination (determined as 30 days from receipt of
said written notice) and such fees will be due and payable.

Financial Planning & Consulting clients may terminate their agreement at any time before the
delivery of a financial plan by providing written notice to the other party. For the purpose of
calculating refunds, all work performed by us up to the point of termination shall be calculated at the
hourly fee currently in effect. Clients will receive a pro-rata refund of unearned fees based on the
time and effort expended by our firm.

Commissionable Securities Sales

We may offer certain products to clients that are sold through a broker dealer. In order to sell
securities for a commission, our supervised persons are registered representatives of Purshe Kaplan
Sterling Investments, Inc. (“PKS”), a registered broker-dealer and Member FINRA/SIPC. Our
supervised persons may accept compensation for the sale of securities or other investment products,
including distribution or service (“trail”) fees from the sale of mutual funds. You should be aware that
the practice of accepting commissions for the sale of securities:

1) It is never our practice to put our interests before our clients’ interests but it is important to us
...

Item 7: Types of Clients & Account Requirements

We have the following types of clients:
   • Individuals and High Net Worth Individuals;
   • Trusts, Estates or Charitable Organizations; and
   • Pension and Profit Sharing Plans.

Our requirements for opening and maintaining accounts or otherwise engaging us:
   • We generally charge a minimum fee of $1,500 for written financial plans.

Our firm does not impose requirements to engage us for our Wrap Comprehensive Portfolio
Management or Wrap Asset Management services.

However, clients who opt into electronic delivery of statements or maintain at least $1 million in
assets at Fidelity will not be charged transaction fees for U.S. listed equities and exchange traded
funds.