Item 5 - Additional Compensation .......................................................................................................................... 21 Item 6 - Supervision ..................................................................................................................................................... 21 Firm Description Wealth Management CPAs, LLC (“WM CPAs”) formerly known as Wealth Management LLC was founded in 2010 and began offering advisory services in September of 2020. Robert Beck is 100% owner. Types of Advisory Services ASSET MANAGEMENT WM CPAs offers discretionary asset management services to advisory Clients. WM CPAs will offer Clients ongoing asset management services through determining individual investment goals, time horizons, objectives, and risk tolerance. Investment strategies, investment selection, asset allocation, portfolio monitoring and the overall investment program will be based on the above factors. The Client will authorize WM CPAs discretionary authority to execute selected investment program transactions as stated within the Investment Advisory Agreement. When deemed appropriate for the Client, WM CPAs may hire Sub-Advisors to manage all or a portion of the assets in the Client account. WM CPAs has full discretion to hire and fire Sub-Advisors as they deem suitable. Sub-Advisors will maintain the models or investment strategies agreed upon between Sub-Advisor and WM CPAs. Sub-Advisors execute trades on behalf of WM CPAs in Client accounts. WM CPAs will be responsible for the overall direct relationship with the Client. WM CPAs retains the authority to terminate the Sub-Advisor relationship at WM CPAs discretion. FINANCIAL PLANNING AND CONSULTING A comprehensive evaluation of an investor's current and future financial state will be provided by using currently known variables to predict future cash flows, asset values and withdrawal plans. WM CPAs will use current net worth, tax liabilities, asset allocation, and future retirement and estate plans in developing financial plans. Typical topics reviewed in a financial plan may include but are not limited to:
• Financial goals: Based on an individual's or a family's clearly defined financial goals, including funding a college education for the children, buying a larger home, starting a business, retiring on time or leaving a legacy. Financial goals should be quantified and set to milestones for tracking.
• Personal net worth statement: A snapshot of assets and liabilities serves as a benchmark for measuring progress towards financial goals.
• Cash flow analysis: An income and spending plan determines how much can be set aside for debt repayment, savings and investing each month.
• Retirement strategy: A strategy for achieving retirement independent

of other financial priorities. Including a strategy for accumulating the required retirement capital and its planned lifetime distribution.
• Comprehensive risk management plan: Identify all risk exposures and provide the necessary coverage to protect the family and its assets against financial loss. The risk management plan includes a full review of life and disability insurance, personal liability coverage, property and casualty coverage, and catastrophic coverage.
• Long-term investment plan: Include a customized asset allocation strategy based on specific investment objectives and a risk profile. This investment plan sets guidelines for selecting, buying and selling investments and establishing benchmarks for performance review.
• Tax reduction strategy: Identify ways to minimize taxes on personal income to the extent permissible by the tax code. The strategy should include identification of tax- favored investment vehicles that can reduce taxation of investment income.
• Estate preservation: Help update accounts, review beneficiaries for retirement accounts and life insurance, provide a second look at your current estate planning documents, and prompt you to update your plan when the legal environment changes or you have major life events such as a marriage, death, or births. If a conflict of interest exists between the interests of WM CPAs and the interests of the Client, the Client is under no obligation to act upon WM CPAs recommendation. If the Client elects to act on any of the recommendations, the Client is under no obligation to effect the transaction through WM CPAs. Financial plans will be completed and delivered inside of 30 days contingent upon timely delivery of all required documentation. Client Tailored Services and Client Imposed Restrictions WM CPAs tailors services to the individual needs of the Client. The goals and objectives for each Client are documented in our Client files. Investment strategies are created that reflect the stated goals and objectives. Clients may impose restrictions on investing in certain securities or types of securities. Agreements may not be assigned without written Client consent. When utilizing sub-advisors WM CPAs will work closely with the sub-advisor to ensure the Client’s individual needs are met. They will ensure that Clients imposed restrictions are always followed. Wrap Fee Programs WM CPAs does not sponsor any wrap fee programs. WM CPAs may participate in wrap fee programs of sub-advisors. These accounts will not be managed differently from accounts not participating in a wrap program. Since WM CPAs collects the fee and pays the sub- advisor their portion of the fee, this will not affect Client fees. Client Assets under Management WM CPAs has the following assets under management: Discretionary Amounts: Non-discretionary Amounts: Date Calculated: $139,392,923 $0 09/29/2023