Wealthvalues LLC

Item 5 – Fees and Compensation

A    Compensation to WealthValues for its services is calculated in accordance with “Schedule A”
     of the Wealth Management Agreement, which may be amended from time to time by
     WealthValues upon 30 days prior written notice to Client. Such fees may be paid directly to
     WealthValues from the account by the custodian holding the Client’s assets upon submission
     of an invoice to custodian showing the amount of fees. The payment of fees may result in the
     liquidation of Client’s securities if there is insufficient cash in the account. Copies of the fee
     invoices will be mailed to Client as required.

     In consideration for the WealthValues’ services, the Client will pay the WealthValues a fee
     quarterly in advance pursuant to one of the options selected below. Payments are due within
     10 days. The fee will be equal to an agreed upon rate.

     For calculation of our asset under management fees, those fees shall be calculated quarterly,
     based on the market value of the account at the beginning of each quarter. The market value
     will be construed to equal the sum of the values of all assets in the account, with no reduction
     for any loans against the investments. Fees for partial quarters at the commencement or
     termination of this Agreement will be prorated based on the number of days that Ongoing
     Wealth Management Services were provided during the quarter.

     For purposes of determining value, securities and other instruments traded on a market for
     which actual transaction prices are publicly reported shall be valued at the last reported sale
     price on the principal market in which they are traded (or, if there shall be no sales on such
     date, then at the mean between the closing bid and asked prices on such date). Other readily
     marketable securities shall be priced using a pricing service or through quotations from one or
     more dealers. All other assets shall be valued at fair value by the Advisor whose determination
     shall be conclusive.

     WEALTH MANAGEMENT FEE OPTIONS

     WealthValues provides services in one of three manners:

     Annual Fixed Fee – Initial and ongoing financial planning, consulting and investment
     management services. The dollar amount of the fixed fee shall vary depending upon various
     subjective and objective factors, including anticipated/historical scope and level of financial
     planning and consulting services required, and dollar amount of assets under management.
     The annual fixed fee is adjusted annually by the CPI or 2% whichever is greater.

     Annual Fixed Fee Plus A Percentage (%) Of Assets Under Management – For initial and
     ongoing financial planning and consulting services and investment management services. The
     dollar amount of the fixed fee portion shall vary depending upon the anticipated/historical
     scope and level of financial planning and consulting services required and is adjusted annually
     by the CPI or 2% whichever is greater. The percentage (%) fee component shall depend upon
     the dollar amount of assets under management; and

                                     WEALTHVALUES, LLC
                             PART 2A OF FORM ADV – FIRM BROCHURE

    Percentage (%) of Assets Under Management – The percentage (%) fee shall depend upon the
    dollar amount of assets under management, ranging between .25% and 1.00%.

    Notwithstanding the above, fees are generally negotiable.

    FINANCIAL PLANNING

    WealthValues also provides financial planning services for its Clients. Fees for planning
    services are generally set at a fixed fee of not less than $5,000. Fees for updates to Financial
    Plans are generally set at a fixed fee of not less than $2,000. Services performed on a fixed fee
    basis require a retainer equal to one-half the fixed fee. The remaining balance will be billed
    and due upon completion of the project. All invoices are due in 10 days. Notwithstanding the
    above, financial planning fees are generally negotiable.

    Financial Plans:

    WealthValues prepares a financial plan which includes gathering information necessary to
    provide Client with appropriate and agreed upon services, which may include one or more of
    the following: budgeting and cash flow planning, goal funding, income tax planning, education
    planning, disability planning and income protection, debt management, estate planning,
    retirement planning and investment planning. The plan considers Client assets, liabilities, goals
    and objectives.

    The fee may also include that time and those activities necessary to work with Client’s attorney,
    accountant or other professionals in reaching agreement on solutions. Any attorney,
    accounting or related professional fees charged by these third-party professionals used to
    implement Client’s plan shall be the sole responsibility of the Client.

B   All brokerage commissions, stock transfer fees, and other similar charges incurred in
    connection with transactions for the account will be paid out of the assets in the Client account
    and are in addition to the investment management fees paid to Advisor, which are also
    deducted from the Client’s account. The Client bears responsibility for verifying the accuracy
    of fee calculations.

C   Client may be required to pay, in addition to the Advisor’s fee, a proportionate share of any
    mutual fund’s fees, fees for separate account/third-party money managers and limited
    partnership fees.

D   WealthValues deducts it fees quarterly in advance. Fees for partial quarters at the
    commencement or termination of this Agreement will be prorated based on the number of
    days that Ongoing Wealth Management Services were provided during the quarter.
    Additionally, because WealthValues generally performs a substantial and disproportionate
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Item 7 – Types of Clients

WealthValues provides portfolio management, financial planning and consultative financial services
to individuals and high net-worth individuals.