B. Types of Advisory Services opportunities which may help the client meet their articulated wealth accumulation and/or utilization goals. Opinicus’ WAC program has two current offerings (W2 Professionals/Retiree and Entrepreneur/Affluent Multi-Gen Families) and one legacy offering (the Emerging Wealth Program). Each program is offered for a minimum fixed annual fee paid monthly by portfolio debit or credit card, at the choice of the client. Each program includes a base monitoring and advisory program, developed with factors outlined below that are relevant to the client’s situation. Any time required of the Opinicus advisory team outside the set program is billed at the respective team member’s hourly financial planning rate. Clients may terminate their contracts without penalty within five (5) business days of signing the agreement. Since program fees are charged monthly, they are not prorated or refunded in the month of cancelation. W2 Professionals/Retiree  Semi-Annual comprehensive review cycle  Strategy Policy Statement design and post-meeting update  Financial goal identification + quantification  Capital Allocation Hierarchy monitoring  Retiree – Income design, transition & monitoring  Retiree – Monte Carlo Statistical Analysis  Estate strategy design + implementation  Comprehensive portfolio risk monitoring  What-if analysis / asset protection strategy  Capital gain / capital loss tax harvesting  Charitable giving tax strategy  Electronic estate, insurance & tax recordkeeping  Family balance sheet aggregation / tracking1 Entrepreneur /Affluent Multi-Gen Families  Semi-Annual comprehensive review cycle w/ Year-end Tax Mitigation Collaboration  Strategy Policy Statement design and post-meeting update  Financial goal identification + quantification  Capital Allocation Hierarchy monitoring  Retiree – Income design, transition & monitoring  Retiree – Monte Carlo Statistical Analysis  Estate strategy design + implementation 1 External accounts not offering a reliable aggregation feed are excluded.  Comprehensive portfolio risk monitoring  What-if analysis / asset protection strategy  Capital gain / capital loss tax harvesting  Charitable giving tax strategy  Electronic estate, insurance & tax recordkeeping  Family balance sheet aggregation / tracking1  Inclusion of Real Estate in reporting  Business Performance Monitoring  Business Dividend Distribution Cash Flow Strategy  Tax Collaboration: FIT / Payroll / ES Payment Strategy  Real Estate Asset Replacement Schedules  Liquidity risk monitoring OPINICUS MAINSTREET Opinicus Mainstreet is a Financial Planning “light” program offered to clients actively wealth accumulating, yet below the firm’s traditional minimum in portfolio assets. The program includes an annual comprehensive financial plan review and active portfolio management within Opinicus’ Institutional Mutual Fund models, all for a fixed management fee on assets under management. Limited time is allocated for client implementation support. As such, time allocated to out of cycle financial plan updates and implementation support is charged as hourly planning. The annual financial plan review includes:  Financial goal identification + quantification  Capital Allocation Hierarchy advice  Estate strategy design advice  Allocation design for assets under management  Retirement plan tax character advice  Electronic estate, insurance & tax recordkeeping LEGACY FINANCIAL PLANNING PROGRAM Wealth Advancement Consulting Program Emerging Wealth Program  Annual comprehensive review cycle  Strategy Policy Statement design + post-meeting update  Financial goal identification + quantification  Capital Allocation Hierarchy monitoring  Retiree – Income design, transition & monitoring  Estate strategy design + implementation  Comprehensive portfolio risk monitoring  What-if analysis / asset protection strategy  Capital gain / capital loss tax harvesting  Electronic estate, insurance & tax recordkeeping  Family balance sheet aggregation / tracking2 INVESTMENT MANAGEMENT SERVICES All investment management client engagements are required to select a Wealth Advancement Consulting Program or Opinicus Mainstreet (for select clients under the $3M minimum portfolio assets). Clients are required to meet with an Opinicus Strategist at least annually to discuss goals, timeline and asset allocation. Opinicus offers ongoing portfolio management services based on the individual goals, objectives, time horizon, and risk tolerance of each client. Opinicus discusses each client’s current financial profile (balance sheet, income statement, marginal tax rate) and qualitative investment variables (financial goals, risk, and volatility tolerance) prior to establishing an investment objective that matches each client’s specific needs. Investment Management Services include, but are not limited to, the following:
• Investment strategy • Asset selection
• Asset allocation • Regular portfolio monitoring
• Risk tolerance Opinicus evaluates the current investments of each client with respect to their risk tolerance levels and time horizon. Opinicus will request discretionary authority from clients in order to select securities and execute transactions without permission from the client prior to each transaction. Risk tolerance levels are documented in the client’s Asset Allocation Questionnaire (AAQ) and for select clients, the Strategy Policy Statement. Selection of Other Advisors Opinicus may direct clients to third-party money managers. Opinicus will be compensated based on its standard fee schedule, which is in addition to the third-party

money manager’s fee. The fees shared will not exceed any limit imposed by any regulatory agency. Before selecting other advisors for clients, Opinicus will always ensure those other advisors are properly licensed or registered as investment advisors. CURRENT RETIREMENT PLAN MANAGEMENT SERVICES Opinicus provides investment consulting and discretionary investment management services to Employee Retirement Income Security Act of 1974 (“ERISA”) and Non-ERISA employee benefit plans, foundations, endowments, deferred compensation programs, bank or thrift institutions, and corporate investment accounts. Specific retirement plan needs, anticipated cash flows, risk tolerance, ERISA’s diversification mandate and the 2 External accounts not offering a reliable aggregation feed are excluded. retirement plan’s legal framework are considered in developing an investment management process. For ERISA plans, these services are provided pursuant to ERISA section 3(21) for non-discretionary engagements and ERISA section 3(38) for discretionary engagements. When operating under a discretionary engagement Opinicus takes fiduciary responsibility for making investment decisions pursuant to the guidelines and restrictions detailed in the client’s Investment Policy Statement (“IPS”), which provides the general investment goals and objectives of a client and outlines the policies and procedures of analyzing investments to render Opinicus’ recommendations. When operating under a non-discretionary engagement, Opinicus will make recommendations to the client pursuant to the guidelines and restrictions detailed in the client’s IPS but the client retains fiduciary responsibility to act on any recommendations provided. IRA ROLLOVER RECOMMENDATIONS For the purpose of complying with the DOL’s Prohibited Transaction Exemption 2020-02 (“PTE 2020-02”), when applicable, Opinicus is providing the following acknowledgment to clients. When Opinicus provides investment advice to clients regarding their retirement plan account or individual retirement account, Opinicus is a fiduciary 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 Opinicus makes money creates some conflicts with client interests. Opinicus operates under an exemption that requires Opinicus to act in the clients’ best interest and not put Opinicus’ or Opinicus’ employees’ interests ahead of the clients’. Under this exemption, Opinicus must:  meet a professional standard of care when making investment recommendations (give prudent advice),  never put Opinicus’ or Opinicus’ employees’ financial interests ahead of the clients when making recommendations (give loyal advice),  avoid making misleading statements about conflict of interests, fees, and investments,  follow policies and procedures designed to ensure that Opinicus and Opinicus’ employees give advice that is in the clients’ best interest,  charge no more than is reasonable for services, and  give the clients basic information about conflict of interests. Opinicus benefits financially from the rollover of the client’s assets from a retirement account to an account that Opinicus manages or advises because the assets increase Opinicus’ assets under management and, in turn, Opinicus’ advisory fees. As a fiduciary, Opinicus only recommends a rollover when Opinicus and Opinicus’ employees believe it is in the clients’ best interest. SERVICES LIMITED TO SPECIFIC TYPES OF INVESTMENTS Opinicus generally limits its investment advice and/or money management to mutual funds, equities, bonds, fixed income, debt securities, ETFs, real estate, hedge funds, REITs, insurance products including annuities, options, and government securities. Opinicus may use other securities as well to help diversify a portfolio when applicable. Opinicus Mainstreet will be limited to Opinicus’ Institutional Mutual Fund Models. Opinicus offers the same suite of services to all of its clients. However, specific investment strategies and their implementation are dependent upon the capacity that Opinicus is hired by the client. An Investment Policy Statement may be designed for certain client investment accounts. Clients may not impose restrictions in investing in certain securities or types of securities in accordance with their values or beliefs. A wrap fee program is an investment program where the investor pays one stated fee that includes management fees, transaction costs, fund expenses, and any other administrative fees. Opinicus does not participate in any wrap fee programs. Opinicus has the following assets under management: Discretionary Amounts: Non-discretionary Amounts: Date Calculated: $ 214,334,776 $2,298,650 12/31/2023 Opinicus also has no assets under advisement3. CURRENT FINANCIAL PLANNING SERVICES FEES Fixed Fees Depending upon the complexity of the situation and the needs of the client, the fixed rate for creating a comprehensive financial plan begins at a minimum of $2,500. Opinicus will 3 Assets under advisement represent assets in which Opinicus provides consulting services and for which Opinicus has neither discretionary authority nor responsibility for arranging or effecting the purchase or sale of recommendations provided to and accepted by the ultimate client. Inclusion of these assets will make our total assets number different from assets under management disclosed in Item 5.F of our Form ADV Part 1A due to specific calculation instructions for Regulatory Assets Under Management. C. Client Tailored Services and Client Imposed Restrictions D. Wrap Fee Programs E. Amounts Under Management