A. Description of the Advisory Firm B. Types of Advisory Services account(s) to the platform. Once a Client account(s) is connected to the platform, your adviser will review the current account allocations. When deemed necessary, we will rebalance the account considering client investment goals and risk tolerance, and any change in allocations will consider current economic and market trends. The goal is to improve account performance over time, minimize loss during difficult markets, and manage internal fees that harm account performance. There is no additional fee for this service. Financial Planning Financial plans and financial planning may include but are not limited to: investment planning; life insurance; tax concerns; retirement planning; college planning; and debt/credit planning. Educational Seminars/Workshops Cornerstone provides periodic educational seminars and workshops to clients and the general public. Cash Management Services CORNERSTONE makes available to clients the FICA For Advisors cash management program (“FICA Program”) offered by StoneCastle Network, LLC (“StoneCastle”), an affiliate of StoneCastle Cash Management, LLC. The FICA Program allows customers to deposit funds in accounts at banks, savings institutions and credit unions (collectively, “Insured Depositories”) in a manner that maintains full insurance of the funds by the Federal Deposit Insurance Corporation (“FDIC”) or National Credit Union Administration (“NCUA”), whichever is applicable. Funds will be deposited within StoneCastle’s network of Insured Depositories (“Deposit Network”). CORNERSTONE will assist clients in signing up for this program and facilitating the transfer of funds between the client’s like-titled brokerage accounts and the FICA account. 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. Services Limited to Specific Types of Investments Cornerstone generally limits its investment advice to mutual funds, fixed income securities, real estate funds (including REITs), insurance products including annuities, equities, ETFs (including ETFs in the gold and precious metal sectors), treasury inflation protected/inflation linked bonds, non-U.S. securities and private placements. Cornerstone may use other securities as well to help diversify a portfolio when applicable. Cornerstone offers the same suite of services to all its clients. However, specific

client investment strategies and their implementation are dependent upon the client Investment Policy Statement which outlines each client’s current situation (income, tax levels, and risk tolerance levels). Clients may impose restrictions in investing in certain securities or types of securities in accordance with their values or beliefs. However, if the restrictions prevent Cornerstone from properly servicing the client account, or if the restrictions would require Cornerstone to deviate from its standard suite of services, Cornerstone reserves the right to end the relationship. Cornerstone acts as portfolio manager for and sponsor of a wrap fee program, which is an investment program where the client pays one stated fee that includes management fees, transaction costs, and certain other administrative fees. However, this brochure describes Cornerstone’s non-wrap fee advisory services; clients utilizing Cornerstone’s wrap fee portfolio management should see Cornerstone’s separate Wrap Fee Program Brochure Cornerstone manages the investments in the wrap fee program, but does not manage those wrap fee accounts any differently than it would manage non-wrap fee accounts. Cornerstone receives the advisory fee set forth in Item 5 below as a management fee under the wrap fee program. Please also see Item 5 and Item 12 of this brochure. Cornerstone has the following assets under management: Discretionary Amounts: Non-discretionary Amounts: Date Calculated: $ 172,896,169 $ 17,675,738 December 2023 C. Client Tailored Services and Client Imposed Restrictions D. Wrap Fee Programs E. Assets Under Management Portfolio Management Fees Total Assets Under Management Annual Fees $1 - $249,999 1.25% $250,000 - $499,999 1.15% $500,000 – 1,499,999 1.00% $1,500,000 - $2,999,999 0.85% $3,000,000 - $4,999,999 0.70% $5,000,000+ 0.50% Cornerstone uses an average of the daily balance in the client's account throughout the billing period, after taking into account deposits and withdrawals, for purposes of determining the market value of the assets upon which the advisory fee is based. Client accounts on the Pontera platform will be added to the Client’s overall portfolio value for the purposes of calculating fees. Fees for qualified accounts at Pontera will not be deducted from the account, but from one of your other taxable custodian/broker-dealer accounts. These fees are generally negotiable and the final fee schedule will be memorialized in the client’s advisory agreement. Clients may terminate the agreement without penalty for a full refund of Cornerstone's fees within five business days of signing the Investment Advisory Contract. Thereafter, clients may terminate the Investment Advisory Contract generally with 10 days' written notice. Financial Planning Fees
• Fixed Fees - The negotiated fixed rate for financial planning services is between $300 and $2,500.
• Subscription Fees - The negotiated recurring subscription fee rate for financial planning services is between $30 and $1,000.
• Hourly Fees - The negotiated hourly fee for financial planning services is between $150 and $300 per hour. Clients may terminate the agreement without penalty, for a full refund of Cornerstone’s fees, within five business days of signing the Financial Planning Agreement. Thereafter, clients may terminate the Financial Planning Agreement generally upon 10 days written notice.