Wealth Management CPAS LLC

Item 5: Fees and Compensation
Method of Compensation and Fee Schedule
 ASSET MANAGEMENT
 WM CPAs offers discretionary direct asset management services to advisory Clients. WM
 CPAs charges an annual investment advisory fee based on the total assets under
 management as follows:

       Assets Under Management               Annual Fee                 Quarterly Fee
            Up to $499,999                     1.75%                      .4375%
         $500,000 - $1,499,999                 1.50%                       .375%
       $1,500,000 to $2,499,999                1.25%                      .3125%
            Over $2,500,000                    1.00%                        .25%
 This is a tiered or breakpoint fee schedule, the entire portfolio is charged the same asset
 management fee. For example, a Client with $750,000 under management would pay
 $11,250 on an annual basis. ($750,000 x 1.50% = $11,250.)
WM CPAs may also utilize the services of a Sub-Advisor to manage Clients’ investment
portfolios. WM CPAs will enter into Sub-Advisor agreements with other registered
investment advisor firms. When using Sub-Advisors, the Client will not pay additional fees.
The Sub-Advisors fees are inclusive of the fees charged by WM CPAs. When utilizing Sub-
Adviser’s, WM CPAs may authorize the Sub-Advisor to debit the Client’s accounts for the
fee. When utilizing sub-advisor services, WM CPAs will reduce their annual fee so that the
inclusive fee is no more than what is stated above. For example, if a Client invests $250,000
the annual fee is 1.75%. If the sub-advisor charges an annual fee of .50%, then WM CPAs
will charge 1.25% for a total of 1.75% annually. Total fees to Client will never exceed 2% of
assets under management per year. Lower fees for comparable services may be available
from other sources.
The annual fee is negotiable based upon certain criteria (e.g., historical relationship, type of
assets, anticipated future earning capacity, anticipated future additional assets, dollar
amounts of assets to be managed, related accounts, account composition, negotiations with
Clients, etc.). Fees are billed quarterly in advance based on the amount of assets managed
as of the close of business on the last business day of the previous quarter.
Clients may terminate their account within five (5) business days of signing the Investment
Advisory Agreement with no obligation and without penalty. After the initial five (5)
business days, the agreement may be terminated by WM CPAs with thirty (30) days written
notice to Client and by the Client at any time with written notice to WM CPAs.
For accounts opened or closed mid-billing period, fees will be prorated based on the days
services are provided during the given period. If account is closed mid billing period, all
unearned fees will be refunded to the Client. Client shall be given thirty (30) days prior
written notice of any increase in fees. Any increase in fees will be acknowledged in writing
by both parties before any increase in said fees occurs.
FINANCIAL PLANNING AND CONSULTING
WM CPAs charges an hourly fee of $150 for financial planning. Prior to the planning
process the Client will be provided an estimated plan fee. Services are completed and
delivered inside of 30 days contingent upon timely delivery of all required documentation.
Fees for financial plans are due upon delivery of the completed plan.
Client may cancel within five (5) business days of signing Agreement with no obligation
and without penalty. If the Client cancels after five (5) business days, any unpaid earned
fees will be due to WM CPAs.
WM CPAs reserves the right to waive the fee should the Client implement the plan through
WM CPAs.

Client Payment of Fees
 Fees for asset management services are deducted from a designated Client account to
 facilitate billing. The Client must consent in advance to direct debiting of their investment
 account.
 Fees for financial plans will be billed to the Client and paid directly to WM CPAs.

Additional Client Fees Charged
 Custodians may charge brokerage commissions, transaction fees, and other related costs
 on the purchases or sales of mutual funds, equities, bonds, options and exchange-traded
 funds. Mutual funds, money market funds and exchange-traded funds also charge internal
 management fees, which are disclosed in the fund’s prospectus. WM CPAs does not receive
 any compensation from these fees. All of these fees are in addition to the management fee
 you pay to WM CPAs. For more details on the brokerage practices, see Item 12 of this
 brochure.

Prepayment of Client Fees
 WM CPAs does not require any prepayment of fees of more than $1,200 per Client and six
 months or more in advance.
 Investment management fees are billed quarterly in advance.
 If the Client cancels after five (5) business days, any unearned fees will be refunded to the
 Client, or any unpaid earned fees will be due to WM CPAs.

External Compensation for the Sale of Securities to Clients
 Investment Advisor Representatives of WM CPAs receive external compensation from sales
 of investment related products such as insurance as licensed insurance agents.
 Insurance sales and services represents a conflict of interest because it gives an incentive
 to recommend products based on the commission received. This conflict is mitigated by
 disclosures, procedures, and WM CPAs fiduciary obligation to place the best interest of the
 Client first and Clients are not required to purchase any products or services. Clients have
 the option to purchase these products through another insurance agent of their choosing.

Item 7: Types of Clients
Description
 WM CPAs generally provides investment advice to individuals. Client relationships vary in
 scope and length of service.

Account Minimums
 WM CPAs does not require a minimum to open an account. When referring Client to a sub-
 advisor, account minimums are determined by the sub-adviser. WM CPAs will not refer
 Clients to sub-advisers the client isn’t eligible for.