Hoffman & Associates Financial & Estate Advisors, Inc. [“Hoffman”] is owned by Ross F. Hoffman. Mr. Hoffman has over 35 years in the Financial Services industry and has been the sole owner of Hoffman since 1996. Hoffman has been providing advisory services since 1984. As of December 2023, Hoffman managed $1,278,071 on a discretionary basis and $23,848,652 on a non-discretionary basis. Investment Management Services: Hoffman manages investment portfolios for individuals, including high net worth individuals, trusts, qualified retirement plans, charitable organizations, and businesses. Hoffman will work with a client to determine the client's investment objectives and investor risk profile and will design a written investment policy statement. Hoffman uses investment and portfolio allocation software to evaluate alternative portfolio designs. Hoffman evaluates the client's existing investments with respect to the client's investment policy statement. Hoffman works with new clients to develop a plan to transition from the client's existing portfolio to the desired portfolio. Hoffman will then continuously monitor the client's portfolio holdings and the overall asset allocation strategy and hold review meetings with the client regarding the account as necessary. Hoffman will typically create a portfolio of no-load mutual funds and may use model portfolios if the models match the client's investment policy. Hoffman will allocate the client's assets among various investments taking into consideration the overall management style selected by the client. Hoffman primarily recommends portfolios consisting of passively managed asset class and index mutual funds. Hoffman primarily recommends mutual funds offered by Dimensional Fund Advisors (DFA). DFA sponsored mutual funds follow a passive asset class investment philosophy with low holdings turnover. Client portfolios may also include some individual equity securities in situations where disposition of these securities would present an overriding tax implication or the client specifically requests, they be retained for a personal reason. Hoffman manages mutual fund and equity portfolios on a discretionary or non- discretionary basis according to the investment policy selected by the client. A client may impose any reasonable restrictions on portfolios, including restrictions on the types of securities in which Hoffman may invest client’s assets and on specific securities, which the client may believe to be appropriate. Hoffman may also recommend fixed income portfolios to investment management clients, which consist of managed accounts of individual bonds and may utilize a third party fixed income manager. Hoffman will prepare a Fixed Income Investment Policy Statement for any client qualifying for separate fixed income portfolio services. On an ongoing basis, Hoffman will answer clients’ inquiries regarding their accounts and review periodically with clients the performance of their accounts. Hoffman will periodically, and at least annually, review clients’ investment policy, risk profile and discuss the re-balancing of each client's accounts to the

extent appropriate. Hoffman will provide to investment manager any updated client financial information or account restrictions necessary for investment manager to provide sub-advisory services. Financial Planning Services: In addition to managing the client’s investment portfolio, Hoffman may consult with clients on various financial areas including income and estate tax planning, business sale structures, college financial planning, retirement planning, insurance analysis, personal cash flow analysis, establishment and design of retirement plans and trust designs, among other things. For California residents: In offering financial planning, a conflict exists between the interests of the investment adviser and the interests of the client. This is because, in certain situations, an investment adviser would receive additional compensation based upon the client’s decision to act on the adviser’s financial planning advice. The client has the right to follow or not follow financial planning advice, is under no obligation to act upon the investment adviser’s recommendations in general and, if the client elects to act on any of the recommendations, the client can choose to effect the transaction through the investment adviser or a third party. This statement is required by California Code of Regulations, 10 CCR Section 260.235.2. Employee Benefit Retirement Plan Services: Hoffman also provides advisory services to participant-directed employee retirement benefit plans. Hoffman will analyze the plan's current investment platform and assist the plan in creating an investment policy statement defining the types of investments to be offered and the restrictions that may be imposed. Hoffman will recommend investment options to achieve the plan's objectives, provide participant education meetings, and monitor the performance of the plan's investment vehicles. Hoffman will recommend changes in the plan's investment vehicles as may be appropriate from time to time. Hoffman generally will review the plan's investment vehicles and investment policy as necessary. Hoffman will generally recommend a third-party administrator for plan administration, which may provide online bundled services and an opportunity for plan sponsors to provide diversified portfolios to their participants along with daily account access, valuation, and investment education. These third parties may also offer non-advisory consulting services, including plan design and document services, discrimination testing and other required plan administration services. These services are separate and distinct for Hoffman's advisory services. Hoffman will continue to work with plans to monitor plan investments, provide fiduciary plan advice including regular considerations of the goals and objectives of the plan, and provide participant education services to the plan. Other Financial Services: Portfolio Analysis: Hoffman may conduct an analysis of a client’s current portfolio and make recommendations for changes to the asset allocation.