About Us Planning Capital Management Corporation ("Planning Capital", "PCMC", "we", "us", or "the Company") is an Investment Advisor registered with the U.S. Securities and Exchange Commission. Planning Capital was founded in 2001 as an independent wealth management firm. For over 20 years, we have been committed to maintaining a high level of fiduciary standards in advising our clients on their entire financial picture. Today, we serve approximately 250 affluent and high net worth families, primarily in the Greater Philadelphia area, by providing fee-only financial planning, investment management, and company retirement plan services. Current equity owners of the firm are as follows:  Richard W. Bell, Jr. (CRD Number 2163662), Founder/President  Daniel B. Brady (CRD Number 6240339), Vice President/Chief Compliance Officer Planning Capital had client Assets Under Management in the amount of $273,274,047 as of December 31, 2022. All assets are managed on a discretionary basis. Private Wealth Services  Investment Management Planning Capital takes discretionary trading authority on all accounts under our management and will typically obtain advance authorization from clients for money movement instructions. These services are provided through various custodians such as discount broker Charles Schwab. Planning Capital will not act as a custodian for any account. We develop an investment strategy that attempts to align our client’s short and long-term goals with:  Risk Tolerance – the amount of risk the client wants to take.  Risk Capacity – the amount of risk the client needs to take. We analyze our client’s current portfolio, typically including their outside assets, for its alignment with their risk profile. We advise and recommend an asset allocation and investment selection. We implement all initial and ongoing trading for any Assets Under Management. This includes rebalancing to keep the portfolio aligned with client’s goals, objectives, time horizon, and risk preferences, as well as reallocating due to changes in the economy, client’s objectives, cash needs, or security performance criteria. We attempt to minimize investment related taxes on an ongoing basis. We provide quarterly performance reporting and monitor underlying investments and client’s portfolio allocation on an ongoing basis.  Financial Planning Planning Capital typically will require Private Wealth Clients to engage in a financial planning relationship. However, there are exceptions for Clients who wish to engage us for investment management only. We require these Clients, at a minimum, to provide a net worth statement, income statement, tax return, and a list of outside investment holdings. We believe this is necessary to fulfill our fiduciary obligation. We evaluate and analyze Client’s current and projected financial wellness, including initial and ongoing discovery to ensure we fully understand Client’s history and purpose. We assist Client in determining the values and goals most important as well as to help establish a time frame to achieve, as well as proactively identifying challenges and opportunities as they relate to Client’s short and long-term financial achievements. We identify where Client’s resources can best be applied to accomplish short and long-term goals and provide advice and recommendations that support these goals. We assist Client with the financial implications of life transitions as they occur, including the understanding the impact various scenarios may have on life goals. We utilize techniques to efficiently manage taxes. We conduct ongoing reviews and updates to monitor progress toward milestones and alignment with Client’s life’s values and periodically update financial planning projections to ensure Client can maintain financial wellness. Areas of financial planning expertise include:  Investment Portfolio Planning, Projections,

and Monte Carlo Statistical Analysis  Cash Flow Planning and Retirement Income Planning  Charitable Planning  Corporate Retirement and Deferred Compensation  Business Succession Planning  Estate and Multi-Generational Planning  Insurance Planning  Divorce Planning  Income Tax Planning  Executive Compensation and Stock Grants Retirement Plan Services Planning Capital provides investment management services to retirement plans subject to the Employee Retirement Income Security Act of 1974, as amended (“ERISA”), referred to here as “ERISA Plan Clients”. Each ERISA Plan Client is required to enter into an investment management agreement with Planning Capital describing the services that Planning Capital will perform for the ERISA plan and the ERISA plan participants. Planning Capital is a fiduciary under ERISA with respect to investment management services and investment advice provided to ERISA clients, including ERISA plan participants if making recommendations or giving individualized investment advice to the participants. Planning Capital is also a fiduciary under the Internal Revenue Code (the “IRC”) with respect to investment management services and investment advice provided to ERISA plans, ERISA plan participants, IRA owners and IRAs (collectively, Retirement Account Clients).  Plan-Level Fiduciary Services Planning Capital provides discretionary investment management services to ERISA Plan Clients that are both participant-directed and not participant-directed on a discretionary basis as an investment manager under ERISA Section 3(38). In that capacity, Planning Capital’s investment decisions are made in its sole discretion without the ERISA Plan Client’s prior approval. We identify and select specific investments to populate the asset allocation categories. These investment options consistent with ERISA Section 404(c) and the regulations thereunder. The investment options selected may include portfolios in which we are the fund manager. If these portfolios are made available as plan investment options, it will not result in additional compensation to us. We develop asset allocations and portfolio modeling consistent with the Plan objectives. We adjust the asset allocations as deemed appropriate. We provide ongoing and continuous discretionary investment management with respect to the asset classes and investment alternatives available under the ERISA Plan. Under this authority, we remove and replace the investment alternatives available under the ERISA Plan. As investment results and/or cash flow change the percentage of Plan assets represented by the different asset allocation categories, we provide periodic re-balancing as deemed appropriate. If the Client decides to have a qualified default investment alternative (“QDIA”) for participants who fail to make an investment election under the ERISA plan, we select the QDIA. The Client retains the sole responsibility to provide all notices to participants required under ERISA Section 404(c)(5).  Participant-Level Fiduciary Services If agreed to by the Client, Planning Capital will provide non-discretionary investment advice to Plan participants about Plan investment alternatives. Plan participants will have the final decision-making authority regarding the initial selection, retention, and changes in investment selections. We conduct group enrollment meetings designed to increase retirement plan participation among employees and to improve investment and financial understanding by the employees. We assist in the education of the participants in the ERISA plan about general investment principles and investment alternatives available under the Plan. Our assistance in participant investment education will be consistent with prevailing Department of Labor guidance. As such, we do not provide fiduciary advice (as defined in ERISA) in our education program to the participants.