UHY Wealth Management RIA LLC

ITEM 5 - FEES AND COMPENSATION

The annualized fee for UHY’s wealth management services is typically charged as a percentage
of assets under management, according to the following schedule:

                  1.50%           $500,000 or less
                  1.25%           $500,001 - $1,000,000
                  1.10%           $1,000,001 - $1,500,000
                  1.00%           $1,500,001 - $3,000,000
                  0.90%           Over $3,000,000

The annualized fee for UHY’s pension consulting services is typically charged as a percentage of
the aggregate assets of the plan, according to the following schedule:

                  1.00%           $1,000,000 or less
                  0.50%           $1,000,001 - $5,000,000
                  0.30%           $5,000,001 - $10,000,000
                  0.25%           $10,000,001 - $50,000,000
                  0.15%           $50,000,001 - $75,000,000
                  0.10%           $75,000,001 - $100,000,000
                  0.05%           $100,000,001 - $200,000,000
                  0.03%           Over $200,000,000

General

All client assets are held by a qualified custodian which may be a broker-dealer. The specific
manner in which fees are charged to a client is established in the applicable client’s advisory
agreement. UHY directly debits from the client’s account by the custodian in accordance with the
client authorization. While certain clients may be billed in arrears, UHY’s fees are typically billed
quarterly, in advance, at the beginning of each calendar quarter based upon the value (market
value or fair market value in the absence of market value), of the client’s account at the end of
the previous quarter. For advanced billing, in the event a client makes an additional contribution
representing $10,000 or more to an account after the inception of a quarter, the fee payable with
respect to such additional contribution will generally be prorated based on the number of days
remaining in the quarter and added to the fee payable for the quarter immediately following. In
the event a client makes a partial withdrawal representing $10,000 or more from an account after
the inception of a quarter, any prepaid fees will generally be credited towards the fee payable
with respect to the quarter immediately following, prorated based on the number of days
remaining in the quarter.

A client’s custodian will generally determine the market value of the investments in a client’s
portfolio. If the custodian is unable to determine a market value for an investment, UHY will
provide a fair valuation. To the extent UHY provides a fair value for an investment, UHY has a
conflict of interest as its fee will be based on such valuation.

Where an “Independence Security” is identified as being held in an investment advisory account
managed by UHY, UHY will exclude the “Independence Security” when calculating fees.

UHY retains discretion to negotiate alternative fees, including fixed or hourly fees, on a client-by-
client basis. Client facts, circumstances and needs are considered in determining the fee schedule.
These include the complexity of the client, assets to be placed under management, anticipated
future additional assets, related accounts, portfolio style, account composition and reports,
among other factors. The specific annual fee schedule is identified in the contract between UHY
and each client.

UHY may group certain related client accounts for the purposes of achieving the minimum account
size requirements and determining the annualized fee.

Discounts not generally available to our advisory clients may be offered to family members and
friends of employees of UHY.

Additions may be in cash or securities provided that UHY reserves the right to liquidate any
transferred securities or decline to accept particular securities into a client’s account. UHY
generally consults with clients about the options and consequences of transferring securities, prior
to any such transfer. However, clients are advised that when transferred securities are liquidated,
they are generally subject to transaction fees, fees assessed at the asset level (i.e., contingent
deferred sales charge on certain mutual funds) and/or tax consequences, among other
considerations.

Clients are responsible for all expenses related to investing the assets of their accounts, including
but not limited to any initial and per trade fees; other brokerage, transactional or transaction-
related fees; administrative fees; custodial and account maintenance fees; fees and expenses of
underlying fund investments; allocable portion of the fees and expenses associated with UHY’s
use of the third-party platform utilized to manage operations, administration and reporting of the
account(s). All brokerage charges and related transaction costs are charged to clients as they
occur. Clients will incur certain charges imposed by custodians, brokers, third-party managers
and other third parties such as fees charged by managers, custodial fees, deferred sales charges,
odd-lot differentials, transfer taxes, wire transfer and electronic fund fees, and other fees on taxes
on brokerage accounts and securities transactions. Custodian fees may change from time to time
based on the assets held in the account. (For more information regarding broker-dealers, please
see Item 12 – Brokerage Practices).

Fees paid to UHY are separate and distinct from the fees and expenses charged by mutual funds,
exchange traded funds (ETFs), private funds and/or other investment vehicles to their
shareholders. These fees and expenses are described in each investment vehicle’s prospectus.
These investment vehicle fees will generally include a management fee, performance-based
compensation (if applicable), other fund expenses, and a possible distribution fee. If the
investment vehicle also imposes sales charges, a client may pay an initial or deferred sales charge.
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ITEM 7 -TYPES OF CLIENTS

The type of clients to which UHY typically provides advisory services are listed below. There is
no minimum account size and clients are not required to have a certain amount of investment
experience or sophistication.

•   Individuals (including high net worth individuals)
•   Banking or thrift institutions
•   Pension and profit sharing plans
•   Trusts
•   Estates or charitable organizations
•   Corporations
•   State and municipal governmental entities
•   Other business entities