Wealth Management Strategies, Inc. dba WMS Wealth Planners (“Adviser”) has been in operation since 1994 and a registered investment adviser since November 2019. Adviser’s sole owner is Herman “Bud” Kahn. We provide investment advice to individuals, retirement plans, trusts, estates, charitable organizations, corporations and other business entities. We also provide advice to clients on financial planning, retirement planning, estate planning, tax planning and on matters that include, but are not limited to, life insurance, long-term care insurance, 529 plans and other similar financial matters. We are a fiduciary and are required to act in a client’s best interest at all times. Investment Management We use a time-tested, disciplined approach to investing. We are a “total portfolio” manager using active and passive, diversified investment approaches. We believe that a portfolio should be diversified among asset classes, companies of different size, and other attributes to reduce risk as measured by portfolio volatility. Typically, we use model portfolios that meet the individual needs and risk tolerances of our clients. If you desire, you may impose restrictions on the securities or types of securities you would like us to invest in. Financial Planning Sound financial planning services can help clients identify the strengths and weaknesses of their long-term financial health. We have years of experience in this area and sophisticated software tools available to assist our clients in developing comprehensive financial plans that guide them toward the accomplishment of their goals. Retirement Planning Retirement planning and financial planning are not one and the same. We have worked with many clients through their earning years and into the distribution phase of their lives. We assist clients with the management of their portfolios to ensure longevity through retirement while at the same time providing needed income.

We have experience working with clients on a range of retirement planning issues, including rollover of 401(k) plans, level of income needed for retirement and tax-efficient distribution of after-tax and before-tax assets. Estate Planning Good estate planning advice can save a client significant amounts of estate and gift taxes. We provide a full range of estate planning services, all of which are designed to help clients achieve their personal and financial goals regarding the tax-efficient transfer of their assets to the next generation and/or to charitable institutions. Tax Planning Whether it’s the sale of a security, the exercise of a stock option, the transfer of real estate or the gifting of appreciated securities, advance planning regarding the tax impact of a transaction is critical. Our team has many years of experience in assisting clients with tax issues. Our goal is to help our clients minimize their lifetime tax liability so they can retain a larger share of the assets accumulated over their working lives. As part of our investment strategy, we may recommend allocating portions of a client’s assets to mutual funds, Exchange Traded Funds, or publicly traded REITs. Those other independent managers will have total investment discretion over the assets allocated to them. We annually conduct due diligence and monitor the performance on an ongoing basis of the investment vehicles. Nonetheless, they may conduct business with different custodians, banks, brokers, dealers and counterparties than those we utilize. Moreover, we have no direct ability to ensure that those other managers act in accordance with the stated investment policies or objectives of those funds or accounts, or otherwise act in conformity with applicable contractual, legal, regulatory or other standards and restrictions. As of December 31, 2023, we were actively managing $222,472,616 of clients' assets on a discretionary basis.