Jim Black originally formed his investment firm in 2003, and subsequently founded his current firm, now known as The Retirement Solution LLC. (“TRS”) in 2007 and registered with the Securities and Exchange Commission (SEC) the same year. In 2011, TRS moved from SEC registration and became a state registered investment advisor. In 2018, TRS converted back to SEC registration. TRS is owned by Sivako LLC and Sivalko LLC is owned by Jim Black. TRS provides comprehensive financial planning, investment management, and insurance assessments to individuals, pension and profit-sharing plans, trusts, estates, charitable organizations, corporations, and other business entities. Advice is provided through consultation with the client and might include income planning, portfolio analysis and design, tax planning, asset protection, education planning, retirement planning, and estate planning. The client may, but not always, be provided with an evaluation of the client’s initial situation, often in the form of a statement or risk analysis. Periodic reviews are also communicated to provide reminders of the specific courses of action that TRS recommends to be taken. More frequent reviews may occur but are not necessarily communicated to the client unless immediate changes are recommended. Other professionals (e.g., lawyers, accountants, insurance agents, etc.) are mostly engaged directly by the client on an as-needed basis. TRS may cover the cost of specific services of professionals as identified in the client’s agreement with TRS, depending on the services under which the client engages TRS. TRS, its representatives or any of its employees, will disclose to the client any material conflicts of interest. Types of advisory services TRS provides the following services to advisory clients: FINANCIAL PLANNING AND CONSULTING Financial planning is offered to all clients. Clients that choose to complete the financial planning process are provided a written plan that includes a personal balance sheet and projections. Initial consultations are provided at no charge. Advice pertaining to the design and establishment of a written retirement income plan, portfolio analysis and design, asset protection plan, tax- planning analysis, and/or estate plan, depends on the specifics of each client’s circumstances. The following are the financial planning services and basic description of what each service includes. The exact services for each type of planning may vary from client to client and are available to all clients for a negotiable fixed fee. Not all clients receive all services. The following services are available to all clients: INCOME PLANNING Income/Lifestyle Help determine when you can retire, and how much income you can spend each month for the rest of your life. Social Security Help determine the most opportune time to start your benefits to maximize payouts over the course of your life. Pension Analysis Help determine the best options for your payouts and stabilize distributions throughout P a g e | 6 your life that are best suited for you and your family. Survivor’s Income Help determine how income will change at the passing of the first spouse, and if that amount of income is enough to maintain the lifestyle of the surviving spouse. PORTFOLIO ANALYSIS AND DESIGN Review of Existing Portfolio Determine if you are on a course to meet your goals or whether you need to change your strategy. The objective is to catch mistakes and make corrections on a timely basis, with the ultimate goal of obtaining your best possible results. The amount of risk assumed by a client to achieve the desired investment return is also assessed. Fee Review A breakdown of what you are paying in fees and commissions today, and what you can do to reduce or take control of what you pay. Portfolio Design Determining an asset allocation that reflects your objectives and best conforms to your personal investment goals, strategies, and risk tolerance. TAX OPTIMIZATION Optimize Retirement Accounts Identify ways to reduce taxes on distribution from retirement accounts to maximize income. Strategize Capital Gains/Losses Determine strategizing opportunities to minimize capital gains from other sources using “tax-loss” selling, if available. ASSET PROTECTION Life Insurance Prepare analysis to determine if you need life insurance in retirement (most people don’t).

Long-Term Care Options Determine if you should purchase a long-term care policy or self-insure by discussing the advantages and disadvantages of both. All reports, financial statement projections, and analyses are intended exclusively for client’s use in developing and implementing their financial plan. In view of this limited purpose, the statements should not be considered complete financial statements. Accordingly, the client should understand that such statements cannot be used to obtain credit or for any purpose other than developing their personal financial plan. TRS will not audit (examine), review or compile such statements and, accordingly, TRS will not express an opinion or other form of assurance on them, including the reasonableness of assumptions and other data on which any prospective financial statements are based. TRS’s analysis will be highly dependent on certain economic assumptions the client must make about the future. Therefore, another important step in the process is establishing the client’s familiarity with historical data regarding key assumptions such as inflation and investment rates of return, as well as an understanding of how significantly these assumptions affect the results of the analysis. TRS may counsel you as to the consistency of your assumptions with relevant historical data but will not express any assurance as to the accuracy or reasonableness of client’s specific data and assumptions. Past performance is no guarantee of future results. P a g e | 7 All financial planning engagements are executed on a fixed fee basis. Fees for ongoing services after initial consultation and planning are based on a separately executed Financial Planning Agreement (“The Retirement Club Agreement”) that details the services that will be rendered, and the cost associated with those services. Additional information is also available in Item 5 of this document. ASSET MANAGEMENT TRS offers both discretionary direct and non-discretionary asset management services to advisory clients. TRS offers clients ongoing portfolio management services after determining the client’s individual investment goals, time horizons, objectives, and risk tolerance. Investment strategies, investment selection, asset allocations, portfolio monitoring, and the overall investment program will be based on those factors listed above. For clients who wish to engage TRS on a discretionary basis, the client will provide TRS with discretionary authority to execute selected investment program transactions as stated within the Investment Advisory Agreement. For clients who wish to engage TRS on a non- discretionary basis, TRS will provide asset management services to the client as outlined in the Investment Advisory Agreement. The client is responsible for all transaction and exchange costs associated with the portfolio. These individually managed portfolios typically include equity, fixed income, cash, and non- traditional investment products as investments. Assets are managed using different models or standardized investment portfolios. The models used by TRS are adjusted within a portfolio based on the individual client’s needs and objectives. Client assets are placed into a model using multiple investments funds. NEWSLETTERS TRS periodically provides clients with newsletters distributed via email. Client tailored services and client-imposed restrictions The goals and objectives for each client are documented in TRS’s client files. Investment strategies are created that reflect the stated goals and objective. While TRS attempts to accommodate all of a client’s needs, in certain cases TRS may not be able to accommodate certain restrictions. Agreements may not be assigned without the prior written consent of the client. Subadviser Services For clients with assets on TRS’s custodial platform, the following, will apply: TRS may also act as a subadviser to advisers AE Wealth Management (“AEWM”), a registered investment advisor who is not affiliated with TRS. This relationship will be memorialized in each contract between TRS and AEWM. There will be a fee charged by AEWM of 10bps to cover their platform fee, TRS is not involved with this fee nor will TRS receive any of the platform fee. Wrap fee programs TRS does not participate in wrap fee programs. Client assets under management As of December 2023, TRS has approximately $475,260,153 of discretionary assets under management. P a g e | 8