Finer Wealth Management offers a variety of advisory services, which include financial planning, consulting, and investment management services. Prior to Finer Wealth Management rendering any of the foregoing advisory services, clients are required to enter into one or more written agreements with Finer Wealth Management setting forth the relevant terms and conditions of the advisory relationship (the “Advisory Agreement”). Finer Wealth Management has been registered as an investment adviser since 1996 and Michael S. Finer is the principal owner. Finer Wealth Management has offices in the following four locations: Salem, Massachusetts; Beecher Falls, Vermont; Scottsdale, Arizona and Naples, Florida. As of December 31, 2023, Finer Wealth Management had $210,096,944 in assets under management all of which was managed on a discretionary basis. While this brochure generally describes the business of Finer Wealth Management, certain sections also discuss the activities of its Supervised Persons, which refer to the Firm’s officers, partners, directors (or other persons occupying a similar status or performing similar functions), employees or other persons who provide investment advice on Finer Wealth Management’s behalf and are subject to the Firm’s supervision or control. Financial Planning and Consulting Services Finer Wealth Management offers clients a broad range of financial planning and consulting services, which include any or all of the following functions:
• Business Planning
• Cash Flow Forecasting
• Trust and Estate Planning
• Financial Reporting
• Investment Consulting
• Insurance Planning
• Retirement Planning
• Risk Management
• Charitable Giving
• Distribution Planning
• Tax Planning
• Education Planning While each of these services is available on a stand-alone basis, certain of them can also be rendered in conjunction with investment portfolio management as part of a comprehensive wealth management engagement (described in more detail below). In performing these services, Finer Wealth Management is not required to verify any information received from the client or from the client’s other professionals (e.g., attorneys, accountants, etc.,) and is expressly authorized to rely on such information. Finer Wealth Management recommends certain clients engage the Page | 5 © MarketCounsel 2024 Firm for additional related services, its Supervised Persons in their individual capacities as insurance agents and/or other professionals to implement its recommendations. Clients are advised that a conflict of interest exists for the Firm to recommend that clients engage Finer Wealth Management or its affiliates to provide (or continue to provide) additional services for compensation, including investment management services. Clients retain absolute discretion over all decisions regarding implementation and are under no obligation to act upon any of the recommendations made by Finer Wealth Management under a financial planning or consulting engagement.

Clients are advised that it remains their responsibility to promptly notify the Firm of any change in their financial situation or investment objectives for the purpose of reviewing, evaluating or revising Finer Wealth Management’s recommendations and/or services. Investment and Wealth Management Services Finer Wealth Management manages client investment portfolios on a discretionary basis. Finer Wealth Management can be engaged to provide investment management services separately from the financial planning and consulting services. Finer Wealth Management also provides certain clients with wealth management services which include a broad range of financial planning and consulting services as well as the discretionary management of investment portfolios. Finer Wealth Management primarily allocates client assets among various on equity securities (stocks), warrants, corporate debt securities (bonds), commercial paper, certificates of deposit, municipal securities, investment company securities (mutual funds and variable products), exchange traded funds (ETFs), US Government securities, options contracts (securities and commodities) and interests in partnerships investing in real estate and oil and gas interests. Where appropriate, the Firm also provides advice about any type of legacy position or other investment held in client portfolios, but clients should not assume that these assets are being continuously monitored or otherwise advised on by the Firm unless specifically agreed upon. Clients can engage Finer Wealth Management to manage and/or advise on certain investment products that are not maintained at their primary custodian, such as variable life insurance and annuity contracts and assets held in employer sponsored retirement plans and qualified tuition plans (i.e., 529 plans). In these situations, Finer Wealth Management directs or recommends the allocation of client assets among the various investment options available with the product. These assets are generally maintained at the underwriting insurance company or the custodian designated by the product’s provider. Finer Wealth Management tailors its advisory services to meet the needs of its individual clients and seeks to ensure, on a continuous basis, that client portfolios are managed in a manner consistent with those needs and objectives. Finer Wealth Management consults with clients on an initial and ongoing basis to assess their specific risk tolerance, time horizon, liquidity constraints and other related factors relevant to the management of their portfolios. Clients are advised to promptly notify Finer Wealth Management if there are changes in their financial situation or if they wish to place any limitations on the management of their Page | 6 © MarketCounsel 2024 portfolios. Clients can impose reasonable restrictions or mandates on the management of their accounts if Finer Wealth Management determines, in its sole discretion, the conditions would not materially impact the performance of a management strategy or prove overly burdensome to the Firm’s management efforts.