Wharton Wealth Management LLC

Item 5.        Fees and Compensation
Investment Management

WWM charges Clients an investment advisory fee for its investment management and pension
consulting services. This fee is based on the Client’s total assets under management or under
consultation with WWM. The fees are paid quarterly in advance, based on the market value of
the account as of the last business day of the previous quarter. Accounts that are not open for a
full calendar quarter will be responsible for the pro-rata portion of the fee based on the number
of days the account is open during the quarter.

Clients and WWM may terminate the relationship at any time by giving written notice to the
other party. In the event the advisory agreement is cancelled during any quarter, the Client is
refunded any amounts collected that are not yet earned as of the date the relationship ends.
Refunds are calculated by WWM on a pro-rata basis and are deposited into the Account they
were deducted from or WWM sends a check to the Client. Refunds are paid within thirty (30)
days after the relationship ends.

Advisory fees will be withdrawn directly from the Client’s account held by an independent
custodian. However, the following criteria must be met when the custodian makes payment:

   •   The Client must provide written authorization permitting the fees to be paid directly from
       the clients account held by independent custodian.

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   •   WWM will send to the custodian written notice of the amount of the fee to be deducted
       from the account. The custodian agrees to send the Client a statement directly, at least
       quarterly, indicating all the amounts disbursed from the account including the amount of
       advisory fees paid directly to WWM. The custodian of the account is advised in writing
       of the limitation on WWM’s access to the account. WWM does not and will not have
       custody of Client’s funds and securities.
   •   WWM sends to the Client an invoice showing the amount of the fee, including
       any formulae used to calculate the fee, the time period covered by the fee and the
       amount of assets under management the amount of fee was based. WWM advises the
       Client that it is the clients responsibility to verify the accuracy of the fee calculation and
       that the custodian will not determine whether the fee is properly calculated.

   •   WWM shall only utilize the custodial services of the “Qualified Custodian.”

WWM charges asset management fee of between .38% and 1.15%, depending upon the size of
the account and complexity of the investments. Depending on certain Client specific factors,
WWM may reduce its annual fee, account size, or amend the fee schedule.

Other Fees

WWM’s advisory fees are exclusive of and in addition to brokerage commissions, transaction
fees, and other related costs and expenses which shall be incurred by the client. Clients may
also incur certain other charges imposed by custodians, brokers, third-party investment
managers, and other third-parties, such as interest charges, deferred sales charges, odd-lot
differentials, transfer taxes, wire transfer and electronic fund fees, and other fees and taxes on
brokerage accounts and securities transactions. In certain circumstances, WWM may pay these
costs and expenses on behalf of the Client. Clients should review all fees charged by WWM and
its custodians, brokers, and others to fully understand the total amount of fees to be paid. Mutual
funds, exchange-traded funds, sub- advisory firms (explained below) and private funds also
charge internal management fees, which are disclosed in a fund’s prospectus or offering
documents. WWM will not receive any portion of these commissions, fees, or costs.

At WWM’s sole discretion, WWM may negotiate with Clients to pay the brokerage fees and
transaction costs of a Client’s account out of the fees charged by WWM. These arrangements
will not constitute or include a Wrap Fee program.

Third-Party Money Manager Fees

For Clients who require particular investment management services, WWM may recommend
that Clients authorize the active discretionary management of their assets by Third-Party Money
Managers (as defined above). The terms and conditions under which Third-Party Money
Managers are engaged are set forth in a separate written agreement between WWM or the Client
and the designated Third-Party Money Manager. WWM renders services to the Client relative to
the discretionary and non-discretionary recommendations of Third-Party Money Managers.
WWM monitors and reviews the account performance and the Client’s investment objectives.
WWM receives an annual advisory fee which may be based upon a percentage of the market
value of the assets being managed by the designated Third-Party Money Managers. The

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annual advisory fee for Clients’ assets managed by designated Third-Party Money Managers
will be the same as the fee schedule listed above, though WWM reserves the right to reduce its
annual fees where appropriate, particularly where such combined fees may be deemed excessive
as discussed below.

Factors that WWM considers in recommending Third-Party Money Managers are set forth in
Item 4 above. The investment management fees charged by the designated Third-Party
Money Managers together with the fees charged by the corresponding designated broker-
dealer/custodian of the Client’s assets, may be exclusive of, and in addition to, WWM’s
investment advisory fee set forth above. However, WWM undertakes that in no case will the
combined fees charged by WWM and the Third-Party Money Managers exceed 3.00% of the
Client’s assets under management, which amount is considered excessive.

Financial Planning Fees

The fees for financial planning services may be hourly, with the hourly rates ranging between
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Item 7.        Types of Clients
WWM provides Services to various types of clients, including individuals, families, businesses,
institutions, charitable organizations, retirement plans, trusts, and other advisers and financial
services providers. WWM has the discretionary authority to buy or sell securities or other
investments, or determine the securities or investments to buy or sell, without the Client’s
consent. For those Clients who execute non-discretionary agreements, WWM will not purchase

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or sell securities or other investments absent such Client’s authorization or direction, WWM will
not require that customers invest a minimum amount with the adviser.

Item 8.        Method of Analysis, Investment Strategies and Risk of
               Loss

WWM works closely with Clients to determine their investment goals, time horizons and levels
of risk tolerance. WWM then constructs an investment strategy designed to meet that Client’s
objectives.

Investment Strategies

The investment strategy for a specific client is based upon the objectives stated by the client
during consultations with WWM’s investment advisory personnel. Each Client completes an
investment profile statement or similar form that documents the Client’s objectives, risk
tolerance, financial condition, investment experience and desired investment strategy. WWM
recommends or implements various investment strategies when providing asset allocation
proposals and advice to clients based on these objectives. WWM’s investment adviser
representatives are accountable for reviewing asset allocation recommendations on at least an
annual basis. If the Client should change their objectives, WWM may recommend a new
proposal in order to achieve the Client’s revised objectives, risk tolerance and updated
investment strategy.

WWM may employ one or more methods of securities and investment analyses in determining
the suitability of an investment for a Client. One method of analysis involves “Charting”, which
uses trading, pricing and volume patterns to identify trends to forecast the direction of securities
and asset prices. Another method is “Fundamental” analysis, which seeks to establish a forecast
of the investment returns possible from a given investment alternative. A third method WWM
may employ is “Technical” analysis, which relies on historical and current price and trading data
to forecast the direction of investment values.

Using one or more of the above-referenced methods, and in consideration of the Client’s
information collected through the investment profile statement or similar documentation, WWM
may recommend investment options in equities, fixed income, bank obligations, real estate
investment trusts, direct participation programs, and lending clubs or direct lending strategies.
Each of these investment options carry particular risks in addition to the general risks applicable
to all investment options. The specific and general risks of investments recommended by WWM
are detailed below.

Risk Factors

Clients are advised that investments are not guaranteed and there is a risk of loss. The value of
securities and portfolios containing investments will fluctuate, and may be worth more or less
than the original investment value at the time of sale. While certain strategies may offer the

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potential for greater growth, these same strategies may have greater potential volatility. While it
is WWM’s intent to reduce risk when possible, certain strategies may impose more risk than
others. Clients are advised that WWM’s past results are not predictive of future results, that no
investment return is guaranteed, and that significant losses can occur by investing in any security
or by following any strategy. Clients are advised that all investment programs have certain risks
and that accounts can decline in value. These risks include, but are not limited to:

Market Risk – The price of security, bond, or mutual fund may drop in reaction to tangible and
intangible events and conditions. This type of risk is caused by external factors independent of a
security’s particular underlying circumstances. For example, political, economic and social
conditions may trigger market events.

Small and Mid-capitalization Securities Risk – Securities of Small or mid-capitalized companies,
and mutual funds which invest primarily in small and mid-sized securities issuers, may be
subject to higher degrees of risk, because companies of this capitalization size may have earnings
which are less predictable, securities values which are more volatile, and less liquidity than
securities of large capitalization companies.

Interest-Rate Risk – Fluctuations in interest rates may cause investment prices to fluctuate. If
interest rates rise, debt security prices usually decline. The longer a debt security’s maturity, the
greater the impact a change in interest rates can have on its price. Not holding a debt security
until maturity may cause a gain or loss when the debt security is sold. Debt securities also carry
the risk of default, which is the risk that the issuer is unable to make further income and principal
payments. Other risks, including inflation risk, call risk, and pre-payment risk also apply.

Inflation Risk – When any type of inflation is present, a dollar today will buy more than a dollar
in the future as purchasing power is eroding at the rate of inflation.

Currency Risk – Overseas investments are subject to fluctuations in the value of the dollar
against the currency of the investment’s originating country. This is also referred to as exchange
rate risk.

Creditworthiness Risk - Investments in high yield debt securities or “junk” bonds carry a degree
of risk in addition to those of general debt securities. High yield debt securities are assigned a
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