A. EisnerAmper Wealth Management & Corporate Benefits, LLC is a limited liability company formed on May 12, 1999 in the state of New Jersey. EisnerAmper Wealth Management & Corporate Benefits, LLC became registered as an Investment Adviser Firm in August 2008. EisnerAmper Wealth Management & Corporate Benefits, LLC is solely owned by EAG Wealth Management Strategies, LLC. Mr. Scudillo is EisnerAmper Wealth Management & Corporate Benefits, LLC’s President and Chief Compliance Officer. B. PLANNING & INVESTMENT MANAGEMENT SERVICES EisnerAmper Wealth Management & Corporate Benefits, LLC provides discretionary and non-discretionary investment advisory and planning services on a fee basis. EisnerAmper Wealth Management & Corporate Benefits, LLC’s annual fee is generally based upon a percentage (%) of the market value of the assets placed under management. Prior to engaging EisnerAmper Wealth Management & Corporate Benefits, LLC to provide investment advisory services, clients are required to enter into an Investment Advisory Agreement setting forth the terms and conditions of the engagement (including termination), describing the scope of the services to be provided, and the fee that is due from the client. EisnerAmper Wealth Management & Corporate Benefits, LLC shall provide investment management services specific to the needs of each client. Prior to providing investment management services, an investment adviser representative will ascertain each client’s investment objective(s). Thereafter, EisnerAmper Wealth Management & Corporate Benefits, LLC shall allocate investment assets consistent with the designated investment objective(s). EisnerAmper Wealth Management & Corporate Benefits, LLC may use a suite of digitally powered technology solutions offered by FinLife Partners, a division of Goldman Sachs Personal Financial Management, (“FinLife Partners”). (See FinLife Partners Service Offering discussion and conflicts disclosure below). INVESTMENT MANAGEMENT ONLY SERVICES Clients may also choose to engage EisnerAmper Wealth Management & Corporate Benefits, LLC to provide investment management services on a stand-alone basis. EisnerAmper Wealth Management & Corporate Benefits, LLC provides Investment Management Only Services on a discretionary basis for an annual fee based upon a percentage (%) of the market value of the assets placed under management. To the extent a client who has selected this service offering needs planning services, the client may choose to engage EisnerAmper Wealth Management & Corporate Benefits, LLC to provide planning services by entering into a separate Financial Planning and Consulting Services agreement. FINANCIAL PLANNING AND CONSULTING SERVICES (STAND-ALONE) EisnerAmper Wealth Management & Corporate Benefits, LLC may provide financial planning and/or consulting services (including investment and non-investment related matters, including estate planning, insurance planning, etc.) on a stand-alone separate fee basis. Prior to engaging EisnerAmper Wealth Management & Corporate Benefits, LLC to provide planning or consulting services, clients are generally required to enter into a Financial Planning and Consulting Agreement with EisnerAmper Wealth Management & Corporate Benefits, LLC setting forth the terms and conditions of the engagement (including termination), describing the scope of the services to be provided, and the portion of the fee that is due from the client prior to EisnerAmper Wealth Management & Corporate Benefits, LLC commencing services. If requested by the client, EisnerAmper Wealth Management & Corporate Benefits, LLC may recommend the services of other professionals for implementation purposes, including EisnerAmper Wealth Management & Corporate Benefits, LLC’s representatives in their individual capacities as registered representatives of DAI Securities, LLC (“DAI”) and/or as licensed insurance agents. (See disclosures at Item 10.C). The client is under no obligation to engage the services of any such recommended professional. The client retains absolute discretion over all such implementation decisions and is free to accept or reject any recommendation from EisnerAmper Wealth Management & Corporate Benefits, LLC. EisnerAmper Wealth Management & Corporate Benefits, LLC’s Financial Planning services may be delivered utilizing a suite of digitally powered technology solutions offered by FinLife Partners. (See FinLife Partners Service Offering discussion and conflicts disclosure below). Goldman Sachs Personal Financial Management - Sub-Advisory Relationship For certain client assets, EisnerAmper Wealth Management & Corporate Benefits, LLC may outsource a portion of its investment management responsibilities to Goldman Sachs Personal Financial Management (“Goldman Sachs”), an unaffiliated investment adviser, who serves as a sub-adviser. Goldman Sachs is granted limited discretionary investment authority over assets that EisnerAmper Wealth Management & Corporate Benefits, LLC directs to Goldman Sachs. For the assets directed to Goldman Sachs for services, its responsibility includes the authority to:
• exercise discretion to determine the types of securities bought and sold, along with the percentage allocation
• apply its discretion as to when to buy and sell
• apply its discretion as to the timing of transactions
• select the broker-dealer for execution of securities transactions, if appropriate, and
• take other portfolio management actions EisnerAmper Wealth Management & Corporate Benefits, LLC delegates or deems appropriate Goldman Sachs sub-advisory authority applies only to the specific assets within the client’s custodial account, for which Goldman Sachs has been appointed as the sub-adviser. Goldman Sachs shall not provide investment advice, or have any advisory responsibility to the client, beyond the assets for which it is appointed as sub-adviser. The terms of services provided by Goldman Sachs are directed in accordance with a separate written agreement entered into between EisnerAmper Wealth Management & Corporate Benefits, LLC and Goldman Sachs. Goldman Sachs also provides separate services to EisnerAmper Wealth Management & Corporate Benefits, LLC under its division FinLife Partners, as described below. FinLife Partners Service Offering EisnerAmper Wealth Management & Corporate Benefits, LLC may use a suite of digitally powered technology solutions offered by FinLife Partners, a division of Goldman Sachs (“FinLife Partners”). FinLife Partners provides EisnerAmper Wealth Management & Corporate Benefits, LLC with access to a technology platform that includes certain clerical document and data compilation services. FinLife Partners is not in any way involved in, or responsible for, the individual investment management or guidance provided to EisnerAmper Wealth Management & Corporate Benefits, LLC’s clients. EisnerAmper Wealth Management & Corporate Benefits, LLC pays FinLife Partners a flat fee for its technology implementation services and fees calculated per percentage-basis formula in accordance with the volume of clients for whom EisnerAmper Wealth Management & Corporate Benefits, LLC utilizes such services and/or products. As the percentage-basis reduces as volume increases, EisnerAmper Wealth Management & Corporate Benefits, LLC is financially incentivized to refer clients to Goldman Sachs, thereby creating a conflict of interest. No client is under any obligation to utilize Goldman Sachs’ sub-advisory services or FinLife Partners’ technology solutions. If a client does not want to utilize Goldman Sachs for sub-advisory services or receive EisnerAmper Wealth Management & Corporate Benefits, LLC’s Financial Guidance Services that require access to the FinLife platform, the client is under no obligation to do so. RETIREMENT PLAN SERVICES EisnerAmper Wealth Management & Corporate Benefits, LLC also provides retirement plan consulting/management services, pursuant to which it assists sponsors of self-directed retirement plans organized under the Employee Retirement Security Act of 1974 (“ERISA”). The terms and conditions of the engagement shall be set forth in the agreement between EisnerAmper Wealth Management & Corporate Benefits, LLC and the plan sponsor. To the extent a plan sponsor has engaged EisnerAmper Wealth Management & Corporate Benefits, LLC in an ERISA Section 3(21) capacity, EisnerAmper Wealth Management & Corporate Benefits, LLC shall assist with the selection and/or monitoring of investment options (generally open-end mutual funds and exchange traded funds) from which plan participants shall choose in self-directing the investments for their individual plan retirement accounts. If the plan sponsor chooses to engage EisnerAmper Wealth Management & Corporate Benefits, LLC in an ERISA Section 3(38) capacity, EisnerAmper Wealth Management & Corporate Benefits, LLC may provide the same services as described above, but may also: create specific asset allocation models that EisnerAmper Wealth Management & Corporate Benefits, LLC manages on a discretionary basis, which plan participants may choose in managing their individual retirement account; and/or modify the investment options made available to plan participants on a discretionary basis. EISNERAMPER AUTOMATED PORTFOLIO STRATEGY Clients may choose to engage EisnerAmper Wealth Management & Corporate Benefits, LLC to provide investment management services utilizing the Institutional Intelligent Portfolios™ Program, relative to investment accounts with market values of at least $5,000 under the EisnerAmper Automated Portfolio Strategy (“EAPS”). Institutional Intelligent Portfolios™, is an automated, online investment management platform for use by independent investment advisors offered by software provider Schwab Performance Technologies (“SPT”). Through EAPS, EisnerAmper Wealth Management & Corporate Benefits, LLC offers clients a range of investment strategies we have constructed and manage. The client’s portfolio is held in a brokerage account opened by the client at SPT’s affiliate, Charles Schwab & Co., Inc. (“CS&Co”). EisnerAmper Wealth Management & Corporate Benefits, LLC is independent of and not owned by, affiliated with, or sponsored or supervised by SPT, CS&Co or their affiliates (together, “Schwab”). EisnerAmper Wealth Management & Corporate Benefits, LLC, and not Schwab, is the client’s investment advisor and primary point of contact with respect to EAPS. EisnerAmper Wealth Management & Corporate Benefits, LLC is solely responsible, and Schwab is not responsible, for determining the appropriateness of EAPS for the client, choosing a suitable investment strategy and portfolio for the client’s investment needs and goals, and managing that portfolio on an ongoing basis. EisnerAmper Wealth Management & Corporate Benefits, LLC has contracted with SPT to provide us with the technology platform and related trading and account management services for EAPS. This platform enables us to make EAPS available to clients online and includes a system that automates certain key parts of our investment process (the “System”). The System includes an online questionnaire that helps us determine the client’s investment objectives and risk tolerance and select an appropriate investment strategy and portfolio. Clients should note that EisnerAmper Wealth Management & Corporate Benefits, LLC will recommend a portfolio via the System in response to the client’s answers to the online questionnaire. The client may then indicate an interest in a portfolio that is one level less or more conservative or aggressive than the recommended portfolio, but EisnerAmper Wealth Management & Corporate Benefits, LLC then makes the final decision and selects a portfolio based on all the information EisnerAmper Wealth Management & Corporate Benefits, LLC has about the client. The System also includes an automated investment engine through which EisnerAmper Wealth Management & Corporate Benefits, LLC manages the client’s portfolio on an ongoing basis through automatic rebalancing and tax-loss harvesting (if the client is eligible and elects). EisnerAmper Wealth Management & Corporate Benefits, LLC does not receive a portion of a wrap fee for our services to clients through EAPS. Clients do not pay fees to SPT in connection with EAPS, but EisnerAmper Wealth Management & Corporate Benefits, LLC charges clients a fee for our services as described below under Item 5. EisnerAmper Wealth Management & Corporate Benefits, LLC’s fees are not set or supervised by Schwab. Clients do not pay brokerage commissions or any other fees to CS&Co as part of EAPS. Schwab does receive other revenues in connection with EAPS, which are described in the “Compensation to Schwab Under EAPS” section below. EisnerAmper Wealth Management & Corporate Benefits, LLC does not pay SPT fees for the Platform so long as it maintain $100 million in client assets in accounts at CS&Co that are not enrolled in EAPS. If EisnerAmper Wealth Management & Corporate Benefits, LLC does not meet this condition, then it must pay SPT an annual licensing fee of 0.10% of the value of its clients’ assets in EAPS. This arrangement presents a conflict of interest, as it provides an incentive for EisnerAmper Wealth Management & Corporate Benefits, LLC to recommend that clients maintain their accounts at CS&Co. Notwithstanding, EisnerAmper Wealth Management & Corporate Benefits, LLC may generally recommend to its clients that they maintain investment management accounts at CS&Co. based on the considerations discussed in Item 12 below, which mitigates but does not eliminate this conflict of interest. Clients enrolled in EAPS are limited in the universe of investment options available to them. For example, the investment options available are limited to ETFs, whereas EisnerAmper Wealth Management & Corporate Benefits, LLC recommends various other types of securities in its other services. EAPS is designed to provide guidance and professional assistance to individuals who are beginning the process of accumulating wealth. Clients will have access to their accounts and a financial interface online but will also have the opportunity to confer with EisnerAmper Wealth Management & Corporate Benefits, LLC with respect to their account. Rebalancing The System will rebalance a client’s account periodically by generating instructions to CS&Co. to buy and sell shares of funds and depositing or withdrawing funds through the “Sweep Program”, considering the asset allocation for the client’s investment strategy. Rebalancing trade instructions can be generated by the System when (i) the percentage allocation of an asset class varies by a set parameter established by EisnerAmper Wealth Management & Corporate Benefits, LLC, (ii) EisnerAmper Wealth Management & Corporate Benefits, LLC decides to change asset allocation percentages for an investment strategy or (iii) EisnerAmper Wealth Management & Corporate Benefits, LLC decides to change a client’s investment strategy, which could occur, for example, when a client makes changes to their investment profile or imposes or modifies restrictions on the management of their account. Sweep Program Each investment strategy involves a cash allocation (“Cash Allocation”) that will be held in a sweep program at Charles Schwab Bank (the “Sweep Program”). The Cash Allocation will be a minimum of 4% of an account’s value to be held in cash, and may be higher, depending on the investment strategy chosen for a client. The Cash Allocation will be accomplished through enrollment in the Sweep Program, a program sponsored by CS&Co. By enrolling in EAPS, clients consent to having the free credit balances in their brokerage accounts at CS&Co. swept into deposit accounts (“Deposit Accounts”) at Charles Schwab Bank (“Schwab Bank”) through the Sweep Program. Schwab Bank is an FDIC-insured depository institution that is a Schwab affiliate. The Sweep Program is a required feature of EAPS. If the Deposit Account balances exceed the Cash Allocation for a client’s investment strategy, the excess over the rebalancing parameter will be used to purchase securities as part of rebalancing. If clients request cash withdrawals from their accounts, this likely will require the sale of fund positions in their accounts to bring their Cash Allocation in line with the target allocation for their chosen investment strategy. If those clients have taxable accounts, those sales may generate capital gains (or losses) for tax purposes. In accordance with an agreement with CS&Co., Schwab Bank has agreed to pay an interest rate to depositors participating in the Sweep Program that will be determined by reference to an index. MISCELLANEOUS Limitations of Financial Planning and Non-Investment Consulting/Implementation Services. As indicated above, to the extent requested by a client, EisnerAmper Wealth Management & Corporate Benefits, LLC may provide financial planning and related consulting services. Neither EisnerAmper Wealth Management & Corporate Benefits, LLC nor its investment adviser representatives assist clients with the implementation of any financial plan, unless they have agreed to do so in writing. EisnerAmper Wealth Management & Corporate Benefits, LLC does not monitor a client’s financial plan, and it is the client’s responsibility to revisit the financial plan with EisnerAmper Wealth Management & Corporate Benefits, LLC, if desired. As indicated above, to the extent requested by a client, EisnerAmper Wealth Management & Corporate Benefits, LLC may provide financial planning and related consulting services regarding non-investment related matters, such as estate planning, tax planning, insurance planning, etc. EisnerAmper Wealth Management & Corporate Benefits, LLC does not serve as an attorney or accountant, and no portion of its services should be construed as legal or accounting services. Accordingly, EisnerAmper Wealth Management & Corporate Benefits, LLC does not prepare estate planning documents or tax returns. To the extent requested by a client, we may recommend the services of affiliates or other professionals

for certain non-investment implementation purposes (i.e., attorneys, accountants, insurance, etc.), including EisnerAmper, LLP or representatives of EisnerAmper Wealth Management & Corporate Benefits, LLC in their separate individual capacities as representatives of DAI, a FINRA member broker-dealer and as licensed insurance agents. Clients are under no obligation to engage the services of any such recommended professional. Clients retain absolute discretion over all such implementation decisions and are free to accept or reject any recommendation from EisnerAmper Wealth Management & Corporate Benefits, LLC and/or its representatives. If the client engages any recommended unaffiliated professional, and a dispute arises thereafter relative to such engagement, the client agrees to seek recourse exclusively from and against the engaged professional. At all times, the engaged licensed professional[s] (i.e., attorney, accountant, insurance agent, etc.), and not EisnerAmper Wealth Management & Corporate Benefits, LLC, shall be responsible for the quality and competency of the services provided. Independent Managers. EisnerAmper Wealth Management & Corporate Benefits, LLC may allocate (and/or recommend that the client allocate) a portion of a client’s investment assets among unaffiliated independent investment managers in accordance with the client’s designated investment objective(s). In such situations, the Independent Managers shall have day-to-day responsibility for the active discretionary management of the allocated assets. EisnerAmper Wealth Management & Corporate Benefits, LLC shall continue to render investment supervisory services to the client relative to the ongoing monitoring and review of account performance, asset allocation and client investment objectives. Factors which EisnerAmper Wealth Management & Corporate Benefits, LLC shall consider in recommending Independent Managers include the client’s designated investment objective(s), management style, performance, reputation, financial strength, reporting, pricing, and research. The investment management fee charged by the Independent Manager(s) is separate from, and in addition to, EisnerAmper Wealth Management & Corporate Benefits, LLC’s advisory fee as set forth in Item 5. Schwab’s Product Offering used by EisnerAmper Wealth Management & Corporate Benefits, LLC: EisnerAmper Wealth Management & Corporate Benefits, LLC uses Schwab for passive investment management. Schwab provides access to third party money managers (“TPMMs”) who provide taxable and non-taxable exchange traded fund model portfolios. Generally, once a quarter, EisnerAmper Wealth Management & Corporate Benefits, LLC shall give instructions to Schwab to rebalance. The system will generate the buy/sell instructions that become part of the trade report on a daily basis. SEI’s Product Offering used by EisnerAmper Wealth Management & Corporate Benefits, LLC: The Managed Account Program (“MAP”) offers access to TPMMs who provide specific investment styles and/or asset classes. Brokerage fees are absorbed by the program and clients will get an account statement from each TPMM. The Integrated Managed Accounts Program (“IMAP”) is a subset of MAP wherein TPMMs provide asset management services, but trades are directed to a custodial account established in the clients’ name. Parametric Portfolio Associates coordinates the securities transactions instructed by the separate TPMMs for SEI. Clients will get one integrated account statement. EisnerAmper Wealth Management & Corporate Benefits, LLC can recommend that clients add a tax sensitivity ‘sleeve’ to the program such that securities trades are evaluated for tax consequences prior to execution. The Model Mutual Fund Strategies provide access to SEI’s non-loaded mutual funds which have stated investment objectives and asset classes. EisnerAmper Wealth Management & Corporate Benefits, LLC may choose, on behalf of its clients, among SEI’s mutual funds on a discretionary basis. Financial Planning Technology Platforms. In conjunction with the services provided by various financial planning technology platforms, EisnerAmper Wealth Management & Corporate Benefits, LLC may also provide access to account aggregation services, which can incorporate all of the client’s investment assets,” including those investment assets that are not part of the assets that we manage (the “Excluded Assets”). The client and/or their other advisors that maintain trading authority, and not EisnerAmper Wealth Management & Corporate Benefits, LLC, shall be exclusively responsible for the investment performance of the Excluded Assets. EisnerAmper Wealth Management & Corporate Benefits, LLC does not provide investment management, monitoring or implementation services for the Excluded Assets. If EisnerAmper Wealth Management & Corporate Benefits, LLC is asked to make a recommendation as to any Excluded Assets, the client is under absolutely no obligation to accept the recommendation, and EisnerAmper Wealth Management & Corporate Benefits, LLC shall not be responsible for any implementation error (timing, trading, etc.) relative to the Excluded Assets. The client may engage EisnerAmper Wealth Management & Corporate Benefits, LLC to provide investment management services for the Excluded Assets pursuant to the terms and conditions of the Investment Advisory Agreement between EisnerAmper Wealth Management & Corporate Benefits, LLC and the client. Retirement Rollovers-Conflict of Interest. A client or prospective client leaving an employer typically has four options regarding an existing retirement plan (and may engage in a combination of these options): (i) leave the money in the former employer’s plan, if permitted, (ii) roll over the assets to the new employer’s plan, if one is available and rollovers are permitted, (iii) roll over to an Individual Retirement Account (“IRA”), or (iv) cash out the account value (which could, depending upon the client’s age, result in adverse tax consequences). If EisnerAmper Wealth Management & Corporate Benefits, LLC provides a recommendation as to whether a client should engage in a rollover or not, EisnerAmper Wealth Management & Corporate Benefits, LLC is acting as an ERISA fiduciary, within the meaning of Title I of the Employee Retirement Incomes Security Act or the Internal Revenue Code. Furthermore, if EisnerAmper Wealth Management & Corporate Benefits, LLC recommends that a client roll over their retirement plan assets into an account to be managed by EisnerAmper Wealth Management & Corporate Benefits, LLC, such a recommendation creates a conflict of interest if EisnerAmper Wealth Management & Corporate Benefits, LLC will earn new (or increase its current) compensation as a result of the rollover. No client is under any obligation to roll over retirement plan assets to an account managed by EisnerAmper Wealth Management & Corporate Benefits, LLC. Use of Mutual and Exchange Traded Funds. Most mutual funds and exchange traded funds are available directly to the public. Therefore, a prospective client can obtain many of the funds that may be utilized by EisnerAmper Wealth Management & Corporate Benefits, LLC independent of engaging EisnerAmper Wealth Management & Corporate Benefits, LLC as an investment advisor. However, if a prospective client determines to do so, he/she will not receive EisnerAmper Wealth Management & Corporate Benefits, LLC’s initial and ongoing investment advisory services. In addition to EisnerAmper Wealth Management & Corporate Benefits, LLC’s investment advisory fee described below, and transaction and/or custodial fees discussed below, clients will also incur, relative to all mutual fund and exchange traded fund purchases, charges imposed at the fund level (e.g. management fees and other fund expenses). Socially Responsible Investing Limitations. Socially Responsible Investing involves the incorporation of Environmental, Social and Governance considerations into the investment due diligence process (“ESG). There are potential limitations associated with allocating a portion of an investment portfolio in ESG securities (i.e., securities that have a mandate to avoid, when possible, investments in such products as alcohol, tobacco, firearms, oil drilling, gambling, etc.). The number of these securities may be limited when compared to those that do not maintain such a mandate. ESG securities could underperform broad market indices. Investors must accept these limitations, including potential for underperformance. Correspondingly, the number of ESG mutual funds and exchange traded funds are few when compared to those that do not maintain such a mandate. As with any type of investment (including any investment and/or investment strategies recommended and/or undertaken by EisnerAmper Wealth Management & Corporate Benefits, LLC), there can be no assurance that investment in ESG securities or funds will be profitable, or prove successful. EisnerAmper Wealth Management & Corporate Benefits, LLC does not maintain or advocate an ESG investment strategy but will seek to employ ESG if directed by a client to do so. Structured Notes. EisnerAmper Wealth Management & Corporate Benefits, LLC may purchase structured notes for client accounts. A structured note is a financial instrument that combines two elements, a debt security and exposure to an underlying asset or assets. It is essentially a note, carrying counter party risk of the issuer. However, the return on the note is linked to the return of an underlying asset or assets (such as the S&P 500 Index or commodities). It is this latter feature that makes structured products unique, as the payout can be used to provide some degree of principal protection, leveraged returns (but usually with some cap on the maximum return), and be tailored to a specific market or economic view. In addition, investors may receive long-term capital gains tax treatment if certain underlying conditions are met and the note is held for more than one year. Finally, structured notes may also have liquidity constraints, such that the sale thereof before maturity may be limited. Portfolio Activity. EisnerAmper Wealth Management & Corporate Benefits, LLC has a fiduciary duty to provide services consistent with the client’s best interest. As part of its investment advisory services, EisnerAmper Wealth Management & Corporate Benefits, LLC will review client portfolios on an ongoing basis to determine if any changes are necessary based upon various factors, including, but not limited to, investment performance, fund manager tenure, style drift, account additions/withdrawals, and/or a change in the client’s investment objective. Based upon these factors, there may be extended periods of time when EisnerAmper Wealth Management & Corporate Benefits, LLC determines that changes to a client’s portfolio are neither necessary nor prudent. Clients nonetheless remain subject to the fees described in Item 5 below during periods of account inactivity. Non-Discretionary Service Limitations. Clients that determine to engage EisnerAmper Wealth Management & Corporate Benefits, LLC on a non-discretionary investment advisory basis must be willing to accept that EisnerAmper Wealth Management & Corporate Benefits, LLC cannot affect any account transactions without obtaining prior consent to any such transaction(s) from the client. Therefore, in the event that EisnerAmper Wealth Management & Corporate Benefits, LLC would like to make a transaction for a client’s account, and client is unavailable, EisnerAmper Wealth Management & Corporate Benefits, LLC will be unable to effect the account transaction (as it would for its discretionary clients) without first obtaining the client’s consent. Cash Positions. EisnerAmper Wealth Management & Corporate Benefits, LLC continues to treat cash as an asset class. As such, unless determined to the contrary by EisnerAmper Wealth Management & Corporate Benefits, LLC, all cash positions (money markets, etc.) shall continue to be included as part of assets under management for purposes of calculating EisnerAmper Wealth Management & Corporate Benefits, LLC’s advisory fee. At any specific point in time, depending upon perceived or anticipated market conditions/events (there being no guarantee that such anticipated market conditions/events will occur), EisnerAmper Wealth Management & Corporate Benefits, LLC may maintain cash positions for defensive purposes. In addition, while assets are maintained in cash, such amounts could miss market advances. Depending upon current yields, at any point in time, EisnerAmper Wealth Management & Corporate Benefits, LLC’s advisory fee could exceed the interest paid by the client’s money market fund. Cash Sweep Accounts. Account custodians generally require that cash proceeds from account transactions or cash deposits be swept into and/or initially maintained in the custodian’s sweep account. The yield on the sweep account is generally lower than those available in money market accounts. To help mitigate this issue, EisnerAmper Wealth Management & Corporate Benefits, LLC generally purchases a higher yielding money market fund available on the custodian’s platform with cash proceeds or deposits, unless EisnerAmper Wealth Management & Corporate Benefits, LLC reasonably anticipates that it will utilize the cash proceeds during the subsequent 30-day period to purchase additional investments for the client’s account. Exceptions and/or modifications can and will occur with respect to all or a portion of the cash balances for various reasons, including, but not limited to, the amount of dispersion between the sweep account and a money market fund, an indication from the client of an imminent need for such cash, or the client has a demonstrated history of writing checks from the account. As a reminder, clients participating in EAPS are required to retain a certain percentage of cash in a related sweep account. EisnerAmper Wealth Management & Corporate Benefits, LLC will not be able to allocate cash in EAPS accounts to money market accounts. Client Obligations. In performing its services, EisnerAmper Wealth Management & Corporate Benefits, LLC shall not be required to verify any information received from the client or from the client’s other professionals, and is expressly authorized to rely thereon. Moreover, each client is advised that it remains their responsibility to promptly notify EisnerAmper Wealth Management & Corporate Benefits, LLC if there is ever any change in their financial situation or investment objectives for the purpose of reviewing, evaluating or revising EisnerAmper Wealth Management & Corporate Benefits, LLC’s previous recommendations and/or services. Cybersecurity Risk. The information technology systems and networks that Registrant and its third-party service providers use to provide services to Registrant’s clients employ various controls, which are designed to prevent cybersecurity incidents stemming from intentional or unintentional actions that could cause significant interruptions in Registrant’s operations and result in the unauthorized acquisition or use of clients’ confidential or non- public personal information. Clients and Registrant are nonetheless subject to the risk of cybersecurity incidents that could ultimately cause them to incur losses, including for example: financial losses, cost and reputational damage to respond to regulatory obligations, other costs associated with corrective measures, and loss from damage or interruption to systems. Although Registrant has established its systems to reduce the risk of cybersecurity incidents from coming to fruition, there is no guarantee that these efforts will always be successful, especially considering that Registrant does not directly control the cybersecurity measures and policies employed by third-party service providers. Clients could incur similar adverse consequences resulting from cybersecurity incidents that more directly affect issuers of securities in which those clients invest, broker-dealers, qualified custodians, governmental and other regulatory authorities, exchange and other financial market operators, or other financial institutions. Disclosure Statement. A copy of EisnerAmper Wealth Management & Corporate Benefits, LLC’s written Brochure and Client Relationship Summary, as set forth on Parts 2 of Form ADV and Form CRS respectively, shall be provided to each client prior to, or contemporaneously with, the execution of the Investment Advisory Agreement, Financial Planning and Consulting Agreement or a Retirement Plan Services Agreement. C. EisnerAmper Wealth Management & Corporate Benefits, LLC shall provide investment advisory services specific to the needs of each client. Prior to providing investment advisory services, an investment adviser representative will ascertain each client’s investment objective(s). Thereafter, EisnerAmper Wealth Management & Corporate Benefits, LLC shall allocate and/or recommend that the client allocate investment assets consistent with the designated investment objective(s). The client may, at any time, impose reasonable restrictions, in writing, on EisnerAmper Wealth Management & Corporate Benefits, LLC’s services. D. EisnerAmper Wealth Management & Corporate Benefits, LLC does not offer a wrap fee program for its investment advisory services. However, EisnerAmper Wealth Management & Corporate Benefits, LLC is a participating investment adviser in certain unaffiliated wrap account fee programs. The programs for which EisnerAmper Wealth Management & Corporate Benefits, LLC manages investment advisory accounts on a discretionary basis are sponsored by Goldman Sachs and SEI Investments (“SEI”). With respect to the wrap- fee programs in which EisnerAmper Wealth Management & Corporate Benefits, LLC is a participating investment adviser, clients pay their fees directly to the wrap fee sponsor/manager, who in turn remits a portion of that fee to EisnerAmper Wealth Management & Corporate Benefits, LLC. E. As of December 31, 2022, EisnerAmper Wealth Management & Corporate Benefits, LLC had $1,326,263,936 in assets under management on a discretionary basis and $19,202,236 in assets under management on a non-discretionary basis.