Viewpoint Capital Management LLC

Item 5 - Fees and Compensation
Viewpoint charges annual fees based on a percentage of client assets under management. The table below
is the standard fee schedule. Fees are billed quarterly on the inception value of the account (pro-rated for
the number of days in the quarter the services are provided). For subsequent quarters, fees are charged on
the portfolio value at the quarter end as determined by your custodian. Fees are charged after the services
are provided. As a result, upon the termination of an agreement between Viewpoint and a client, the
refund of fees is not applicable. Please see below.

                     Assets under Management                 Annual Advisory Fee
                     $0 - $1,000,000                         1.00%
                     $1,000,001 - $5,000,000                 0.85%
                     $5,000,001 +                            0.70%

Fees are documented in the advisory agreement we have with you. This fee schedule is negotiable based
on several factors, including, and not limited to the following:

       Number of accounts in the relationship
       Prospect of additional accounts and / or assets to manage.
       Other relationships (family members)
       Among others

  The North American Securities Administrators (US and Canada), showed in February of 2020 that in New York
state alone, exploitation of seniors ranged from $352 million to $1.5 billion!

                                              March 17, 2026

Fee Payment: Fees are paid to Viewpoint directly from your accounts held at your independent third-
party qualified custodian. You authorize Viewpoint in the advisory agreement to have fees “directly
debited” from your custodial account(s) held at your third party and qualified, independent custodian
(Charles Schwab & Co., Inc. “Schwab” See Item 12, below). Your written authorization allows us to:

         Calculate the fee based on the assets under management,
         Request the fee due and payable from your custodian initially and each quarter thereafter; and,
         Receive the fee due and payable from your custodian when the debit requests are received from
          Viewpoint.

Viewpoint will, when issuing a debit request to your custodian (Schwab), send the following
information to you in a worksheet that reflects:

         1.    The formula is used to calculate the fee.
         2.    The fee calculation itself.
         3.    The amount of assets under management on which the fee is based.
         4.    The period the fee covers; and,
         5.    The amount of the fee is due for the period.

Direct debiting is NOT custody of your funds or securities as those are held at Schwab, your
independent and third-party qualified custodian.

          Note: Please verify the accuracy of our fee calculations as your custodian does not perform
          this task.

SLOAs: Viewpoint does not permit or use SLOAs – standing letters of authorizations, as currently these
are considered custody by the SEC. For your protection and the protection of your assets, please contact
Schwab to have funds or securities moved from your account(s) to those other accounts you so designate,
in writing, to Schwab.

Additional Fees and Costs:

Advisory fees paid to Viewpoint are separate and distinct from the fees and expenses you will pay
your broker / custodian, Schwab. The fees you will pay your broker / custodian include but are not
limited to:

             Commissions and transaction costs
             12b-1 fees on mutual funds held in your custodial / brokerage accounts at Schwab.
             Sub-agent transfer fees
             SEC or Exchange fees
             Wire or mail / postage costs
             Dealer mark-up or mark-downs on principal transactions if any
             Margin interest if used.
             Commissions on new issues (if applicable)
             IRA fees
             Safekeeping fees
             Redemption fees, exchange, or similar fees for mutual fund trades
             Advisory fees and operational costs to mutual funds or ETFs by the underwriters of these
              securities, among others

                                               March 17, 2026

Fees and expenses of mutual funds or ETFs are provided via a prospectus from Schwab, your
custodian directly. Please note that Viewpoint does not participate in or receive directly or
indirectly any of these additional fees or expenses charged to clients by Schwab. Schwab solely
retains them.

Mutual fund redemption fees: Some mutual fund shares you may own before becoming a client of
Viewpoint impose a redemption fee on descending time periods when the shares are sold. This fee is
charged by the mutual fund when sold within a defined period from the purchase of the fund shares.
Redemption fees vary from one to five years or more.

Although a redemption fee is deducted from redemption proceeds just like a deferred sales load, it is
not considered to be a sales load. Sales loads are commissions payable by the mutual fund to broker
dealers and their stockbrokers for initially selling the mutual fund shares to investors. Redemption
fees are designed to stop short term redemptions of long-term investments. Redemption fees are
retained by the mutual fund itself.

In most cases, the mutual fund shares use the "first-in, first-out" (FIFO) method to determine the
holding period. Under this method, the date of the redemption will be compared with the earliest
purchase date of shares held in the client account. While it is not the general practice of Viewpoint
to sell client securities in a period that would generate a redemption fee, it should be expected that
we will do so if:

        1) The sale is in the client’s best financial interests, or
        2) Fund shares must be redeemed to pay our advisory fees from the account.

A complete explanation of these charges is contained in the related mutual fund prospectus and
...

Item 7 – Types of Clients
Viewpoint provides portfolio management services to individuals, high net worth individuals, personal
trusts or estates and small business owners. We do not impose minimum requirements for opening or
maintaining an account and we do not impose a minimum account size.

      Item 8 - Method of Analysis, Investment Strategies, and Risks of Loss
Our investment philosophy focuses on a few important themes:

         Value and tactical investing
         Inclusion of income producing securities in portfolios, and
         Diversification through global investing and non-correlation.

Primarily, we concentrate on value investing, in which we try to buy shares below their intrinsic value.
This contrasts with philosophies that focus on growth investing, in which shares in companies with high
growth rates would be emphasized.

On a tactical basis, we try to find out of favor asset classes, which we believe are wrongly ignored by
the crowd. We believe that low prices and pessimism go together. Likewise, assets loved by investors
might well be overpriced. Efforts at intelligent contrarianism extend to regular portfolio rebalancing,
which reduces exposure to asset classes favored by others and increases exposure to those currently out
of favor.

Part of our focus on value investing has to do with a preference for income-producing investments.
Noting that half of market returns during the 20th century were due to dividend reinvestment; we believe
dividend payments and dividend reinvestment are crucial. This is particularly true during periods of
market weakness. In this sense, our core philosophy has a defensive character, in that we do not rely
solely on returns on finding securities that appreciate; rather, we seek to be paid a share of a company’s
profits on a regular basis.

                                             March 17, 2026

Finally, we also believe in diversification, not only by industry but also globally. While much of the
world’s market capitalization exists outside of the United States, U.S. investors continue to overweight
their portfolios in US assets. We want to make sure our allocations reflect the increasingly global
distribution of market value, both for growth opportunity, diversification of region and currency, and
achieving lower correlation of asset price movements. A focus on non-correlation recognizes that
reducing volatility can improve risk-adjusted returns.

Our overall investment philosophy is to identify for each client’s unique facts and circumstances we
strive to reflect those unique characteristics in the form of objectives, risk, allocation, and security
selection.

Risk:
Investments in securities involve risk of loss including the possibility of losing all your initial
investment as well as any unrealized gains on investments managed by Viewpoint. Securities held in
your portfolio(s) or in underlying investments such as mutual funds or ETFs may underperform in
comparison to the general securities markets or other asset classes.

Our strategies and security analysis methods also include their own risks. We may be incorrect in our
assessments of value investing, tactical decisions, or investments in foreign issues. We access foreign
issuer through the US exchanges, by using American Depository Receipts (ADRs). Foreign shares have
various risks, including currency and country specific economic risks.

The performance of your account is subject to the risk that Viewpoint’s investment strategy may
not produce the intended results. Your account could lose money over short periods due to short-
term market movements and over longer periods. The value of security may decline due to
company specific issues, general market conditions, economic trends, or events that are not
specifically related to the issue of security or to factors that affect an industry or industries. During
a general downturn in the securities markets, multiple asset classes may be negatively affected.

In addition, the use of margin or leverage increases your potential for investment gain, and investment
loss. Margin also includes an additional expense as the securities in your account are used as collateral
to your broker / custodian for the margin loan. Should markets decline while we are using the margin,
you may have to sell securities or contribute more capital to your account to meet the margin balances
required. Performance, positive or negative, is impacted by the cost of the margin loan you pay
directly to your broker / custodian for the margin loan.