Strategic Planning Inc

Item 5: Fees and Compensation
          All fee arrangements shall be in writing and are deemed to be part of the Client Agreement by and between SPI and
the client. As noted above, compensation for the investment advisory services provided by SPI is structured pursuant to a
Wrap Program, whereby SPI manages client accounts for a single, all-inclusive fee. The fee compensates SPI for investment
advisory services and covers custody services and transaction and commission costs.

         A. Investment Advisory Services

          Compensation for investment advisory services is based on assets under management. Fees are calculated in
arrears based on the fair market value of the client’s assets under management on the last business day of each quarterly
billing period. Fees are payable at the end of each calendar quarter billing period. SPI may reduce or increase its advisory

fees at any time. However, any increase in advisory fees will be effective only following at least thirty (30) days’ written notice
to any client affected by the increase. When terminating services with SPI, accounts will be billed for the number of days
during the final calendar quarter for which services were provided up to, and including, the date of termination.

         For all investment advisory services clients, the fee shall be determined in accordance with the following fee schedule:

                                                                                          The annual advisory fee
                               If the Client’s Account value is:                              applied will be:
                           Greater than $0 but less than $100,000                                 1.15%
                  Greater than or equal to $100,000 but less than $250,000                        1.05%
                 Greater than or equal to $250,000 but less than $1,000,000                       1.00%
                Greater than or equal to $1,000,000 but less than $2,500,000                      0.95%
                Greater than or equal to $2,500,000 but less than $3,500,000                      0.90%
                Greater than or equal to $3,500,000 but less than $5,000,000                      0.85%
                Greater than or equal to $5,000,000 but less than $10,000,000                     0.80%
                            Greater than or equal to $10,000,000                                  0.75%

          For purposes of applying the fee schedule, a single percentage based upon the total value of the account shall be
used to calculate the appropriate fee amount. For example, in a given billing period, if an SPI client has $1.2 million in an
account, the applicable annual fee will be 95 basis points (.95%). Per the fee schedule above, the client’s account was over
$1,000,000 but less than $2,500,000. As stated previously, the Wrap Fee Program fee for ongoing investment advisory
services is a single, all-inclusive fee that compensates SPI for investment advisory services and also covers custody
transaction fees and costs.
          Certain clients may be subject to negotiated fee amounts that are different from those reflected in the fee schedule
reflected above.

          All fees due to SPI for investment advisory services shall be paid directly to SPI from the client’s account which will
be held by an independent custodian. The client agrees to execute the appropriate forms which authorize the direct payment
of fees to SPI by the independent custodian. You are encouraged to review your custodial statements to verify the accuracy
of our fee calculation.

         B. Financial Planning Clients

           SPI charges a flat fee for financial planning and consulting services when no asset management services are
provided. The applicable fee will be based upon the scope and complexity of the engagement. In the event the client elects
to retain SPI to provide asset management services at the same time as the Client obtains financial planning and consulting
services, the client will not be billed for financial planning and consulting services. At the client’s request, SPI will provide
annual updates for a financial plan. Fees for financial planning services are paid upon completion of a plan or upon the
provision of plan-related services unless otherwise agreed upon, in writing, between SPI and the client. Plans or
consultations are completed within six (6) months of the client signing a contract with us, assuming all the information and
documents we request from the client are provided to us promptly.

          For financial planning clients who choose to implement financial plan recommendations to purchase securities and
other financial products, SPI’s fees are exclusive of brokerage commissions, transaction fees, and other related costs and
expenses that are incurred, for which payment shall be the sole responsibility of the client. Item 12 further describes the
factors that SPI considers in selecting or recommending broker-dealers for client transactions and determining the
reasonableness of their compensation (e.g., commissions).

         C. Additional Fees and Expenses

          All fees paid to SPI for investment advisory services or financial planning services are separate and distinct from the
fees and expenses charged by mutual funds and ETFs to their shareholders. These fees and expenses are described in each
fund’s prospectus and will generally include a management fee, other fund expenses and a possible distribution fee. In
addition to the foregoing fund-related fees and expenses, there may be other fees or costs that are not included in SPI’s fee,
such as margin costs, odd-lot differentials, transfer taxes, wire transfer and electronic fund fees, and other fees and taxes on
brokerage accounts and securities transactions.

Item 7: Types of Clients
         SPI provides investment advisory services to individuals (including high net worth individuals) as well as offering
services to pension and profit-sharing plans, charitable organizations, and businesses. There is no minimum account size for
investment advisory services. Types of clients will additionally include "Retirement Investors" as defined by the DOL under
ERISA and PTE 2020-02.

          As part of our investment advisory services to you, SPI may recommend you roll assets from your employer’s
retirement plan, such as a 401(k), 457, or ERISA 403(b) account (collectively, a “Plan Account”), to an individual retirement
account, such as a SIMPLE IRA, SEP IRA, Traditional IRA, or Roth IRA (collectively, an “IRA Account”) our firm will manage
on your behalf. We may also recommend rollovers from IRA Accounts to Plan Accounts, from Plan Accounts to Plan
Accounts, and from IRA Accounts to IRA Accounts. When we provide any of the foregoing rollover recommendations we are
acting as fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act (“ERISA”) and/or the
Internal Revenue Code (“IRC”), as applicable, which are laws governing retirement accounts.

          If you elect to roll the assets into an IRA subject to our management, SPI will charge you an asset-based fee as set
forth in the advisory agreement you executed with our firm. This creates a conflict of interest because it creates a financial
incentive for our firm to recommend the rollover to you (i.e., receipt of additional fee-based compensation). You are under no
obligation, contractually or otherwise, to complete the rollover. Moreover, if you do complete the rollover, you are under no
obligation to have the assets in an IRA managed by our firm. Due to the foregoing conflict of interest, when we make rollover
recommendations, we operate under a special rule that requires us to act in your best interests and not put our interests
ahead of you. Under this special rule’s provisions, we must:

                 meet a professional standard of care when making investment recommendations (give prudent advice).
                 never put our financial interests ahead of yours when making recommendations (give loyal advice).
                 avoid misleading statements about conflicts of interest, fees, and investments.
                 follow policies and procedures designed to ensure that we give advice that is in your best interests.
                 charge no more than a reasonable fee for our services; and
                 give you basic information about conflicts of interest.

         Many employers permit former employees to keep their retirement assets in their company plan. Also, current
employees can sometimes move assets out of their company plan before they retire or change jobs. In determining whether
to complete the rollover to an IRA, and to the extent the following options are available, you should consider the costs and
benefits of a rollover. Note that an employee will typically have four options in this situation:

                  leaving the funds in your employer’s (former employer’s) plan.
                  moving the funds to a new employer’s retirement plan.
                  cashing out and taking a taxable distribution from the plan; or
                  rolling the funds into an IRA rollover account.

           Each of these options has positives and negatives. Because of that, along with the importance of understanding
the differences between these types of accounts, we will provide you with a written explanation of the advantages and
disadvantages of both account types and the basis for our belief that the rollover transaction we recommend is in your best
interests.