Wagner Financial LLC

Item 5 – Fees and Compensation

A      Our Fees. A description of the fees we charge for our services is set forth below. While we do not
       negotiate fees with individual clients and generally seek to treat all clients equally with respect to
       advisory fees, there may be occasions where certain clients pay fees which are materially different
       than those described in this Item 5. For example, we may maintain certain legacy fee arrangements
       with clients that are materially different than those described below.

       Fees for Financial Planning and Consulting Services: When you engage us for financial planning
       and consulting services, we will charge you a fixed fee typically ranging from $2,000 - $4,000 or an
       hourly fee of up to $375 per hour, based on the scope of the engagement, the complexity of your
       financial situation and needs, and our estimation of the time and resources necessary to provide the
       requested services. The actual amount of the fixed fee or hourly rate are determined by and may
       vary outside of the range set forth above based on this analysis. The specific fixed or hourly fee
       will be set forth in a written advisory agreement you will enter with Wagner Planning. We will
       typically invoice fixed and hourly planning or consulting fees to you in full upon our delivery of
       the final written financial plan or report or upon our final consultation. Fees for planning and
       consulting services are payable by cash, check, or other form of payment deemed acceptable by
       Wagner Planning and are due upon presentment of our invoice for services. Where you opt to
       engage us for ongoing asset management services following the completion of a financial planning
       engagement, we may elect to reduce or offset all or a portion of the agreed upon fixed or hourly
       fees against the asset-based fees to be charged for our asset management services.

       Fees for Asset Management Services: When you engage us for asset management services, you
       will pay Wagner Planning an annual asset-based advisory fee that is calculated as a percentage of
       the market value of the assets placed under our management. These fees typically range from 0.50%
       - 1.60% of the market value of your account per year and will be applied either in accordance with
       a tiered fee schedule or at a flat annual rate across your entire account. The specific fee arrangement
       to be applied to your account will be set forth in a written asset management agreement you will
       be required to enter with our firm prior to the commencement of our services.

       Our annual asset-based fees are payable monthly in advance (i.e., 1/12 of the annual fee will be

WAGNER PLANNING                                                 FORM ADV PART 2A – FIRM BROCHURE

     charged per month). Fees shall be calculated using the market value of your account as of the close
     of the prior billing period.

     For purposes of calculating these fees, we will typically rely upon the market value of your account
     (including cash balances) as determined by the Custodian of your account. The Custodian may use
     various pricing services such as Reuters or Standard & Poor’s to price securities held in your
     account. For actively traded securities, these services use the actual last reported sale price. For less
     actively traded securities such as bonds, these services will use the appropriate valuation
     methodology to determine the value of the security. In rare instances where a market-based price
     or other reliable pricing for a holding contained in your account is unavailable, or the market value
     of an asset is difficult to determine (e.g., certain privately offered securities, thinly traded securities,
     etc.), alternative valuation procedures may be followed. We will alert you whenever this
     circumstance arises and provide disclosure of the specific manner in which we intend to value such
     holding(s). You should contact us promptly with any questions or concerns about the valuation of
     any investments held in your account.

     Clients may make additions or withdrawals from their account at any time, however, clients should
     note that some or all of the investments in their account may be intended as long-term investments
     and withdrawals of cash and premature liquidations of securities positions may impair the
     achievement of your investment objectives.

B    Direct Fee Deduction. Wagner Planning’s advisory fees for asset management services shall be
     directly deducted from your account held at the Custodian upon your written approval of such
     arrangement and our periodic submission to the Custodian of a written request for payment
     reflecting the amount of advisory fees to be charged to your account. Your authorization for direct
     fee deduction will be set forth in our written asset management agreement and/or the account
     opening documents of the Custodian. We will liquidate money market shares or use cash balances
     from your account to pay our advisory fees, however, if money market shares or cash value are not
     available other investments may be liquidated. Please note that unexpected or premature liquidation
     of investments to pay our advisory fees may impair the performance of your account. We generally
     do not offer direct paper or electronic invoicing of these fees.

     The Custodian will send an account statement to you monthly, identifying the amount of funds and
     each security in your account at the end of the period and setting forth all transactions in the account
     during the period, including the amount of any advisory fees paid directly to Wagner Planning. The
     Custodian is not responsible to verify our fee calculations. We encourage you to review the
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Item 7 – Types of Clients

We typically provide investment advice to individuals, high net worth individuals, partnerships,
corporations, and other business entities. Because each client is unique, they must be willing to be involved
in the planning and ongoing processes of our management of their assets. Such involvement does not have
to be time consuming, however we want our clients to remain informed and have a sense of security about
their investments.

We do not require any minimum fee or account size to open or maintain an account with our firm.