WMS Group LLC

Item 5: Fees and Compensation

A. Fee Schedule

Investment Supervisory Services Fees

           Total Assets Under Management                  Annual Fee

                  First $2,000,000                          1.50%

               $2,000,001 - $5,000,000                      0.75%

                 Above $5,000,000                           0.60%

These fees are negotiable depending upon the needs of the client and complexity of the
situation, and the final fee schedule is attached as Exhibit II of the Investment Advisory
Contract. Clients may terminate the agreement without penalty, for full refund of
WMSG’s fees, within five business days of signing the Investment Advisory Contract.
Thereafter, clients may terminate their contracts with thirty days’ written notice.

Participant Account Management (Discretionary) Fees

WMSG provides an additional service for accounts not directly held in our custody, but
where WMSG does have discretion, and may leverage an Order Management System to
implement investment choices. These are primarily 401(k) accounts, HSA’s, and other

assets WMSG does not custody. WMSG regularly reviews the available investment
options in these accounts, monitor them, and rebalance and implement our strategies in
the same way WMSG does for other accounts, though using different tools as necessary.

Financial Planning Fees

Depending upon the complexity of the situation and the needs of the client, the hourly fee
for these services is $250. The fees are negotiable and the final fee schedule will be attached
as Exhibit II of the Financial Planning Agreement. Fees are paid in arrears. Because fees
are charged in arrears, no refund is necessary. Clients may terminate their contracts
without penalty within five business days of signing the advisory contract.

B. Payment of Fees

Payment of Investment Supervisory Fees

Advisory fees are withdrawn directly from the client’s accounts with client written
authorization. Fees are paid monthly in advance. Advisory fees may also be invoiced and
billed directly to the client quarterly, 15th of the month, in advance. Clients may select the
method in which they are billed.

Payment of Participant Account Management (Discretionary) Fees

Fees will be assessed and billed monthly in advance. Specifically, the exact amount
charged is determined by the account balance on the last day of the previous month. As
it is impossible to directly debit the fees from these accounts, those fees will be assigned
to the client’s other qualified accounts or taxable accounts. If the client does not have an
account to debit, those fees will be billed directly to the client or paid by direct debit or
credit card debit. Accounts initiated or terminated during a calendar quarter will be
charged a pro-rated fee based on the amount of time remaining in the billing period. An
account may be terminated with written notice of at least 90 calendar days in advance.
Should fees charged in advance become unused as a result of termination, those fees will
be rebated on a pro rata basis.

Payment of Financial Planning Fees

Hourly Financial Planning fees are paid via check or credit card in arrears. Because fees
are charged in arrears, no refund is necessary.

C. Clients Are Responsible for Third Party Fees

Clients are responsible for the payment of all third-party fees (i.e. custodian fees,
brokerage fees, mutual fund fees, transaction fees, etc.). Those fees are separate and
distinct from the fees and expenses charged by WMSG. Please see Item 12 of this brochure
regarding broker/custodian.

       D. Prepayment of Fees

       WMSG may collect fees in arrears and in advance, as set forth above. Fees that are
       collected in advance will be refunded based on the prorated amount of work completed
       at the point of termination and the total days during the billing period. All unused fees
       on amounts exceeding $50,000 will be returned within fourteen days to the client via
       return to credit card or be deposited back into client’s account within fourteen days.

       E. Outside Compensation for the Sale of Securities to Clients

       Neither WMSG nor its supervised persons accept any compensation for the sale of
       securities or other investment products, including asset-based sales charges or services
       fees from the sale of mutual funds.

Item 7: Types of Clients

WMSG generally provides investment advice and management supervisory services to the
following types of clients:

          ❖ Individuals
          ❖ High-Net-Worth Individuals
          ❖ Pension and Profit-Sharing Plans
          ❖ Trusts, Estates, or Charitable Organizations
          ❖ Corporations or Business Entities
There is no account minimum.