Tandem Wealth Advisors LLC

Item 5: Fees and Compensation

Separate Accounts
The firm charges fees based on a standard fee schedule (shown below) that it believes to be market-based
and competitive. Tandem receives an annual investment management fee of between 0.50% and 1.00%
depending on the size of the accounts. In select instances, given fact circumstances, fees may be reduced.
The fees are always charged quarterly, in advance and based on the value of the assets managed on the
last business day of the previous quarter.

Tandem’s standard default fees for these services will be based on a percentage of assets under
management as follows:

     Balanced Accounts
     Assets Under Management	          Annual Fee
     First $2,000,000	                 1.00%
     Next $3,000,000	                  0.75%
     Over $5,000,000	                  0.50%

•	 The custodian deducts Tandem’s management fees from client accounts.

•	 Tandem prorates the fee for the initial quarter.

•	 Clients who terminate their relationship will receive a prorated refund based off the number of days the
   relationship was in effect during the quarter.

•	 Clients provide written authorization for direct debiting of their investment account.

On a quarterly basis, Tandem will calculate fee adjustments for any individual additions and/or withdrawals
of $100,000 or more during the preceding quarter. Fees are assessed on all assets under management,
including securities, cash, and money market balances. Fees are not assessed on margin balances. In such
cases, a refund or charge will be calculated on a pro rata basis based on the number of days for which such
assets were in the account.

Unified Managed Accounts and Model Management
Tandem’s standard fee is 0.50% annually for unified managed accounts and model management for
employer-sponsored retirement plans and other qualified accounts accessing the Tandem ETF Portfolios
(see Item 8: Investment Strategies for further information) through platform sponsors, though Tandem
may negotiate other fee arrangements. Fees are paid from plan assets, based upon assets under
management, and according to the agreement signed with each plan sponsor and agreed to by the
client. Most platforms accrue fees daily and deposit compensation into Tandem’s fee account maintained
by the platform sponsor.

                                                                              	TANDEM WEALTH ADVIS ORS L LC 	4

Wrap Fee Programs and Separately Managed Accounts
Wrap fee programs are arrangements where advisory services, execution, custody and other services
are bundled in a single, stated wrap fee. As a manager, sub-advisor, or other, Tandem receives a portion
of that wrap fee for their advisory services, usually a standard fee of 0.50% annually, which is detailed in
the agreement signed by each client. Platforms typically charge in advance on a quarterly basis. Tandem
may negotiate other fee arrangements. Fees are paid from individual client account assets and are based
upon assets under management. The wrap fee program agreement details the portions of the fee paid to
Tandem as manager, the client’s advisor, as well as brokerage, custodial and administrative program fees.
Wrap fee programs have a separate brochure which details all fees charged.

Investment Sub-Advisory Fees for Tandem Collective Funds™
Management fees of the Tandem Collective Funds are based on the level of managed assets (the more
managed in a collective fund, the lower the fee). Tandem’s sub-advisory fees for these products are in the
range of 0.20% – 0.40% (annualized).

The fees accrue daily based on market value and are deducted monthly in arrears from the trust. The
fees cover both investment sub-advisory and administrative services. Unlike mutual funds, where many
marketing related costs are directly deducted from the associated funds, any marketing costs incurred by
Tandem do not result in additional charges to the Tandem Collective Funds.

Financial Planning
Tandem charges a fixed fee for financial planning, yet this fee may be waived for clients receiving
investment advisory services. Fees for financial planning services are billed at a fixed rate in advance
as outlined in a financial planning agreement. There is no minimum fee required for financial planning
services. Financial planning fees shall generally not exceed $10,000.

External Compensation for the Sale of Securities to Clients
Neither Tandem nor any of its investment advisor representatives receive any external compensation for
the sale of securities to clients.

Other Fees:
Fees paid to Tandem for advisory services are separate and distinct from the fees and expenses that may
be charged by other advisors, custodians and broker-dealers. These fees and expenses are described in
the investment advisory agreements, prospectuses, and agreements with the custodians or broker-dealers.
Additional expenses may be incurred if third-party managed products are held in a portfolio. For example,
exchange-traded funds; mutual funds and closed-ended funds have various management and administrative
fees related to them. Clients should review both the fees charged by Tandem and others to fully understand
the total amount of fees to be paid.

Item 7: Types of Clients
Tandem provides investment services to individuals, families, trusts, retirement plans, charitable
organizations and corporations with $500,000 or more in investable assets. We reserve the right to make
exceptions, at our discretion, on a case by case basis.