Walker Financial Advisors Inc DBA California 457 Benefits

Item 5 – Fees and Compensation

         Walker Financial Advisors, Inc. is compensated on a fee-only basis by our clients. This is our sole
 source of compensation as we avoid products that pay commissions to the advisor. Clients will
 receive quarterly statements from WFA showing the amount of the fee, the value of assets on which the fee was
 based, and how the fee was calculated. The quarterly fee is adjusted for cash deposits and withdrawals made
 during the previous quarter. WFA does not accept any securities commissions or mutual fund expense
 reimbursement payments. As a fiduciary, we endeavor to minimize investment costs with the use of individual
 securities. We will also own ETF’s and no-load funds and typically favor those with lower expense ratios. Clients
 invested in those funds do pay a fund management fee in addition to our advisory fee. We present net
 performance numbers each quarter, so your management fee is fully disclosed. For convenience purposes, the
 client authorizes Schwab to pay WFA quarterly management fees directly from the client account.

 Private Client Asset Management Agreement:
         The client investment management fee is based on an annual percentage of assets managed and is calculated
 and billed quarterly in advance. The annual fee for new accounts is as follows:
                             First $1,000,000              -   1.00%
                             Next $4,000,000            -      0.75%
                             Next $5,000,000            -      0.50%
                             Over $10,000,000          -       0.25%

        Our minimum relationship size is $500,000, and each client is subject to a minimum fee of $1250 per quarter.
 All accounts are aggregated per client to qualify for fee discounts. Under special circumstances, fees are negotiable.

 Financial Advisory Agreement:
        Hourly consulting fees are $250 per hour for Nick Walker, $350 per hour for Warren Isenberg, and $450 per
hour for Scott Walker. Flat fees for financial planning will vary depending upon the complexity and time involved.
Fees typically range from $1,000 to $5,000 for specialty plans that address a specific issue. The fee range for
comprehensive financial planning is $5,000 to $10,000. Flat fees will vary based on the complexity of the situation
and estimated time commitment.

 457 Governmental Deferred Compensation Plan Agreement:
         Fees are based on an annual percentage of plan assets and for new accounts are calculated and paid quarterly
 in advance. The annual fee for new accounts is as follows:
                             First   $50,000,000    - 0.25%

                             Next    $50,000,000    - 0.225%

                             Over    $100,000,000 - 0.20%
         Plans are subject to a minimum fee of $5,000 per quarter. CA 457 may sub-contract with outside firms
 to provide record keeping and/or plan administrative services which in some cases may result in an additional
 charge.
         Any of our agreements may be terminated by either party at any time without cause. Termination shall consist
 of written notice to such effect. WFA will reimburse terminated clients on a prorated basis for fees paid in advance
 when the termination occurs before the fee is earned.

 ADDITIONAL COMPENSATION:
         Schwab Advisor Services (“SAS”) makes available to Walker Financial Advisors, Inc. other products and
 services that benefit WFA. Many of these products and services assist WFA in managing and administering clients’
 accounts. These include software and other technology that provide access to client account data (such as trade
 confirmations and account statements), facilitate trade execution, and provide securities research, pricing
 information, and other market data. WFA may receive discounts and fee waivers from SAS on computerized
 portfolio management services and educational events organized and /or sponsored by SAS.

Item 7 – Types of Clients

         Walker Financial Advisors, Inc. provides investment and wealth management services primarily to affluent
 retirees ($500,000+ liquid net worth excluding principal residence). In addition, we advise and manage money for
 trusts, pension and profit-sharing plans, and 457(b) governmental deferred compensation plans. Our minimum
 relationship account size is $500,000 for individual private client asset management.