Sun Financial Inc

Item 5 - Fees and Compensation

A. Fee Schedules and Calculations
Presidio charges its retirement plan clients a recurring advisory fee for as long as Presidio is the
assigned investment adviser.
Pursuant to §408(b)(2) of ERISA, Presidio and other vendors providing services to a retirement
plan or its participants must disclose all direct and indirect compensation they will receive in
exchange for the services they provide to a retirement plan. Presidio’s agreements with its Plan
Sponsor clients disclose the services it will provide and the fee it will charge for those services,
which serves as its ERISA §408(b)(2) disclosure.

Presidio charges its fee for retirement plan consulting services either on a percentage of assets in
the retirement plan or as a �lat fee. These fees are negotiable and vary based upon the size of the
plan and the services Presidio provides. The table below is a general guideline:

                 Total Assets Under Management            Annual Fee
                 $0 - $500,000                            1.00%

                 $500,001 - $1,000,000                    0.70%

                 $1,000,001 - $2,000,000                  0.60%

                 $2,000,001 - $3,000,000                  0.50%

                 $3,000,001 - $4,000,000                  0.45%

                 $4,000,001 - $8,000,000                  0.35%

                 $8,000,001 - $12,000,000                 0.25%

                 $12,000,001 and up                       0.20% (negotiable to flat fee)

B. Payment of Fees
Retirement plan clients can decide whether the fees will be paid directly by the Plan Sponsor or
deducted from plan assets. When Presidio’s fees are paid from plan assets, it must rely upon the
Plan’s recordkeeper to collect the fee. The recordkeeper’s policies will determine the amount of
applicable assets, as well as whether Presidio’s fee will be paid monthly or quarterly.

C. Other Fees or Expenses
Clients are responsible for the payment of all third-party fees. If applicable, these fees will be
deducted from the participants’ accounts or paid by the Plan Sponsor.
Presidio’s consulting fees do not include any applicable transaction fees, charges imposed directly
by a mutual fund, index fund, or exchange traded fund (as disclosed in the fund’s prospectus), wire
transfer fees, third-party administrator fees, annual audit fees, or other fees imposed by a
retirement plan’s recordkeeper/custodian.
If the Plan Sponsor gives Presidio authorization to use an ERISA §3(38) investment manager to
manage assets in the Plan, the Plan Sponsor will sign a separate agreement with the third-party
investment manager. This agreement will state the terms under which the fee will be collected.
Clients will pay the Presidio consulting fee in addition to the third-party investment manager’s fee.
All fees will be disclosed.

D. Prepayment of Fees
Presidio consulting fees are calculated in arrears. There is no pre-payment of fees, so refunds for
canceled contracts are not applicable.

E. Outside Compensation for the Sale of Securities to Clients
Neither Presidio nor any of its supervised persons accepts commissions or other compensation
from the sale of securities or other investment products, including the sale of mutual funds.

Item 7 - Types of Clients

Presidio provides retirement plan consulting services to quali�ied pro�it-sharing plans, 401(k)
plans, and SIMPLE IRAs. Presidio’s retirement plan clients generally include small businesses, sole
proprietors, partnerships, and corporations.
Presidio does not require a minimum asset size or a minimum number of participants to initiate
retirement plan services.