Walker Financial Services Inc

Item 5 Fees and Compensation
A. Fee Schedule

Investment Management Services Fees (applicable to Securities Accounts)

Our fee for portfolio management services is based on a percentage of the assets in each individual
account and is set forth in the following annual tiered fee schedule:

                                        Annual Fee Schedule*

  Assets
            Annual
  Under
             Fee
Management
    $0 -
             1.25%
 $49,999.99

  $50,000.00 -      0.8
  $499,999.99       %

  $500,000.00 -     0.6
  $999,999.99       %

  $1,000,000 or
                   0.4%
     greater

* Previous fee schedules may be in effect that differ from the above.

Annual fees are paid quarterly in arrears based upon the average daily balance of each individual
account during the prior quarter. Fees are calculated on an incremental basis for each asset tier. For
example, if your portfolio value is $1,500,000, your fee will be calculated as follows:
     The first $49,999.99 will be charged an annual fee of 1.25%
     The next $450,000 will be charged an annual fee of 0.80%
     The next $500,000 will be charged an annual fee of 0.60%

     The next $500,000 will be charged an annual fee of 0.40%

Clients may terminate the contract without penalty or fee, within five business days of signing the
contract. Thereafter, clients may terminate the contract with thirty days’ written notice. Fees are
negotiable. Legacy clients may receive a lower fee schedule than the above fee schedule. Because
fees are charged in arrears, no refund policy is necessary. In the event a Securities account is open for
only a portion of a quarter, the average daily balance will be computed for the total days in such partial
quarter and the quarterly fee will be equal to the pro rata percentage of such average daily balance.
Advisory fees are withdrawn directly from the client’s accounts with client written authorization.

Billing on Cash Positions: The firm treats cash and cash equivalents as an asset class. Accordingly,
unless otherwise agreed in writing, all cash and cash equivalent positions (e.g., money market funds,
certificates of deposit, etc.) are included as part of assets under management for purposes of
calculating the firm’s advisory fee. At any specific point in time, depending upon perceived or
anticipated market conditions/events (there is no guarantee that such anticipated market
conditions/events will occur), the firm may maintain cash and/or cash equivalent positions for
defensive, liquidity, or other purposes. While assets are maintained in cash or cash equivalents, such
amounts could miss market advances and, depending upon current yields, at any point in time, the
firm’s advisory fee could exceed the interest paid by the client’s cash or cash equivalent positions.

B. Payment of Fees

Payment of Investment Management Fees
Securities account investment management fees are withdrawn directly from the client’s accounts with
client written authorization. Fees are paid quarterly in arrears.

C. Third Party Fees/Additional Fees and Expenses

Insurance Fees
Walker Financial Services is also an insurance General Agent.

Commission Insurance Products
Walker Financial Services is compensated by commission for certain Insurance Products including, life
and long-term care insurance, fixed annuities including fixed indexed annuities as well as variable
annuities. WFS does not charge Investment Management Services Fees (as outlined above) on these
products. Commissions are paid directly to Walker Financial Services by insurance companies at fixed
commission rates set by the issuing insurance companies. The range of commissions/fees received by
Walker Financial Services with respect to Insurance Products are approximately within the following
ranges: (i) fixed annuities – 1% to 10% of initial premium; and (ii) long-term care and life insurance
policies – 30% to 100% of first year premium (with possible renewal commissions ranging from 2% to
10% of renewal premium). In addition to commissions, some insurance products also have additional
rider fees which provide the owner/annuitant additional, optional benefits within the contract. These
contracts may also include a surrender charge, which is a fee assessed for withdrawing funds from an
annuity during an initial a pre-set surrender period. Both the rider fees and surrender charges are paid
to the insurance company. Rider fees are deducted from the contract value and are disclosed prior to
applying for the contract. To fully understand the total cost you will incur, you should review the
prospectus and all fees charged by the insurance company, our firm, and others.

Fee Based Insurance Products
Walker Financial Services recommends Insurance Products called registered index-linked annuities.
While no commissions are charged for these products, WFS is paid a 1% annual contract fee which is
charged by the insurance provider and paid to WFS. In addition to the annual contract fee, there are
additional fees associated with the variable annuity subaccounts, including a product charge, and
administrative fees. There are no explicit fees associated with the indexed-linked account options
available. These contracts do not include a surrender charge but do offer optional rider fees which
provide the owner/annuitant additional, optional benefits within the contract. Rider fees (if selected) are
paid to the insurance company. Rider fees are deducted from the contract value and are disclosed
prior to applying for the contract. To fully understand the total cost you will incur, you should review the
prospectus and consider all fees charged by the insurance company, our firm, and others.

Additional Fees and Expenses
As part of our investment advisory services to you, we may invest, or recommend that you invest, in
mutual funds and exchange traded funds. The fees that you pay to our firm for investment advisory
...

Item 7 Types of Clients
Walker Financial Services provides investment advisory and Securities portfolio management services
to individuals, high net worth individuals and corporations or other businesses not listed above.

In general, we require a minimum of $50,000 to open and maintain an advisory account. At our
discretion, we may waive this minimum account size. For example, we may waive the minimum if you
appear to have significant potential for increasing your assets under our management.