Tandemgrowth Financial Advisors LLC

Item 5           Fees and Compensation

   A. TandemGrowth’s fees for its various service offerings are as generally set forth below.

         WEALTH MANAGEMENT SERVICES
         Clients can choose to engage TandemGrowth to provide discretionary and/or non-discretionary
         Wealth Management Services as described in Item 4 above. The fees for TandemGrowth’s Wealth
         Management Services are based on a percentage of the market value of investment assets placed
         under TandemGrowth’s management (i.e., assets for which TandemGrowth maintains trading
         authority) and supervision (i.e., investment assets that TandemGrowth monitors and for which
         TandemGrowth provides investment advice, but does not maintain trading authority, such as assets
         held in a client-directed 401(k) account). The fee for Wealth Management Services begins to accrue
         upon either the execution of the Wealth Management Agreement or at the discovery meeting
         (whichever is later). Except as stated below, this fee is prorated for the initial quarter and billed
         quarterly, in advance, based upon the market value of the assets on the last business day of the
         previous quarter according to the following fee schedule:

                 Market Value of Portfolio                                           Annual Fee
                 First $1,000,000                                                    1.00%
                 Additional Assets between $1,000,001 and $2,000,000                 0.75%
                 Additional Assets between $2,000,001 and $5,000,000                 0.50%
                 Additional Assets between $5,000,001 and $10,000,000                0.40%
                 Additional Assets exceeding $10,000,001                             0.30%

         Minimum Annual Fee. TandemGrowth’s Wealth Management services are designed primarily for
         those clients with investable assets of $1,000,000 or more. However, TandemGrowth reserves the
         right to selectively accept clients with assets below this threshold. For such instances, a minimum
         annual fee of $10,000 applies, and the client will pay a higher percentage annual fee than the 1%
         referenced in the fee schedule provided above.

         Order Management System. As described above, TandemGrowth may manage clients’ retirement
         plan accounts (generally 401(k), 403(b) or profit-sharing plans) on a discretionary basis using an
         “Order Management System.” For clients who engage TandemGrowth to manage or advise upon
         retirement plan accounts that are not available for trading through the Order Management System,
         for clients where the Order Management System link is not operational, or for clients who choose
         not to engage TandemGrowth to trade their retirement plan accounts through the Order
         Management System or another platform where TandemGrowth would not need to collect the
         client’s personal login credentials to trade in the account, the annual fee for the respective account
         under management or advisement will initially be based on the account value as of the previous
         quarter end, and then based on the December 31st value annually thereafter. This portion of the
         ongoing fee will not be calculated based upon the value of the assets as of the last day of the

previous quarter. However, the respective portion of the annual fee will still be paid quarterly in
advance.

Financial Planning and Investment Advisory Services. New clients who do not qualify for NextGen
Services are not able to engage TandemGrowth to provide investment advisory services without
also engaging TandemGrowth for financial planning services under its Wealth Management
Services offering.

Negotiable Fees. TandemGrowth’s fee for Wealth Management Services is negotiable at the
discretion of TandemGrowth, depending upon objective and subjective factors including but not
limited to the amount of assets to be managed; portfolio composition; the scope and complexity of
the engagement; the anticipated number of meetings and servicing needs; related accounts; future
earning capacity; anticipated future additional assets; the professionals rendering the services; prior
relationships with TandemGrowth and its representatives, and negotiations with the client. As a
result of these factors, similarly situated clients could pay different fees, the services to be provided
by TandemGrowth to any particular client could be available from other advisers at lower fees, and
certain clients may have fees different than those specifically set forth above.

Legacy Clients. Certain legacy clients may have accepted different pre-existing service offerings
from TandemGrowth and may therefore receive different services under different fee schedules
than as set forth above. These legacy clients have been or will be offered the ability to engage
TandemGrowth under its Wealth Management Services offering if it is more advantageous to such
clients.

Reduced Fees. TandemGrowth, may agree to charge a lesser investment advisory fee, charge a flat
fee, waive its fee entirely, or charge a fee on a different interval, on certain assets placed under its
supervision, including but not limited to, cash positions, concentrated positions or holdings, or the
holding of employer stock, based upon certain criteria (i.e. anticipated future earning capacity,
anticipated future additional assets, dollar amount of assets to be managed, related accounts,
account composition, complexity of the engagement, anticipated services to be rendered,
grandfathered fee schedules, employees and family members, courtesy accounts, competition,
negotiations with client, etc.). The decision to reduce or waive fees may be made by
TandemGrowth, in its sole discretion.

Independent Managers. The Independent Managers that may be engaged typically charge a fee
...

Item 7           Types of Clients

         TandemGrowth’s clients currently generally include individuals, high net worth individuals, trusts
         and estates. TandemGrowth’s Wealth Management services are designed primarily for those clients
         with investable assets of $1,000,000 or more. However, TandemGrowth reserves the right to
         selectively accept clients with assets below this threshold. For such instances, a minimum annual
         fee of $10,000 applies, and the client will pay a higher percentage annual fee than the 1% referenced
         in the fee schedule provided in Item 5.A.

         TandemGrowth may reduce or waive these minimum portfolio value requirements in its sole
         discretion based upon certain criteria (i.e. anticipated future services, related accounts, scope
         services to be rendered, individuals rendering the services, negotiations with client, etc.).

         TandemGrowth does not impose a minimum portfolio value requirement for its NextGen Services.