A. Description of the Advisory Firm Parlin Advisors LLC (hereinafter “Parlin Advisors”) is a Limited Liability Company organized in the State of New York. The firm was formed in January 2019, and the principal owner is Kenneth B Parlin. B. Types of Advisory Services Portfolio Management Services Parlin Advisors offers ongoing portfolio management services based on the individual goals, objectives, time horizon, and risk tolerance of each client. For most clients, Parlin Advisors develops a financial plan using eMoney software that maps out a client’s assets and liabilities, income and expenses. This financial plan provides the context for setting asset allocation parameters for client portfolios. Parlin Advisors evaluates the current investments of each client with respect to their risk tolerance levels and time horizon. Parlin Advisors requires discretionary authority from clients in order to select investment vehicles and execute transactions without permission from the client prior to each transaction. Parlin Advisors seeks to provide that investment decisions are made in accordance with the fiduciary duties owed to its accounts. To meet its fiduciary obligations, Parlin Advisors attempts to avoid, among other things, investment or trading practices that systematically advantage or disadvantage certain client portfolios, and accordingly, Parlin Advisors’s policy is to seek fair and equitable allocation of investment opportunities/transactions among its clients to avoid favoring one client over another. Services Limited to Specific Types of Investments Parlin Advisors generally constructs portfolios using mutual funds and Exchange Traded Funds (“ETF’s”) that track indices consistent with diversified asset allocation. Parlin Advisors will invest in securities of individual companies on an exception basis with input from the client. In addition, Parlin Advisors utilizes a third-party manager

to implement a tax-aware indexing strategy. Written Acknowledgement of Fiduciary Status When we provide investment advice to you regarding your retirement plan account or individual retirement account, we are fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act and/or the Internal Revenue Code, as applicable, which are laws governing retirement accounts. The way we make money creates some conflicts with your interests, so we operate under a special rule that requires us to act in your best interest and not put our interest ahead of yours. Under this special rule’s provisions, we must:
• Meet a professional standard of care when making investment recommendations (give prudent advice);
• Never put our financial interests ahead of yours when making recommendations (give loyal advice);
• Avoid misleading statements about conflicts of interest, fees, and investments;
• Follow policies and procedures designed to ensure that we give advice that is in your best interest;
• Charge no more than is reasonable for our services; and
• Give you basic information about conflicts of interest. C. Client Tailored Services and Client Imposed Restrictions Parlin Advisors offers the same suite of services to all of its clients. However, specific client investment strategies and their implementation are dependent upon the appropriate asset allocation strategy tailored for each client as determined by time horizon and risk tolerance. D. Wrap Fee Programs A wrap fee program is an investment program where the investor pays one stated fee that includes management fees, transaction costs, and certain other administrative fees. Parlin Advisors does not participate in wrap fee programs. E. Assets Under Management Parlin Advisors has the following assets under management: Discretionary Amounts: Non-discretionary Amounts: Date Calculated: $ 37,519,450 $ 0.00 December 2022