Since August 2010, AllSquare Wealth has been providing integrated wealth management services to individuals, high net worth individuals, pension and profit-sharing plans, trusts, estates, charitable organizations and corporations. Douglas J. Bauer and Daniel D. Bauer are the principals of AllSquare Wealth. Prior to engaging AllSquare Wealth to provide any of the foregoing investment advisory services, the client is required to enter into one or more written agreements with AllSquare Wealth setting forth the terms and conditions under which AllSquare Wealth renders its services (collectively the “Agreement”). This Disclosure Brochure describes the business of AllSquare Wealth. Certain sections will also describe the activities of Supervised Persons. Supervised Persons are any of AllSquare Wealth’s officers, partners, directors (or other persons occupying a similar status or performing similar functions), or employees, or any other person who provides investment advice on AllSquare Wealth’s behalf and is subject to AllSquare Wealth’s supervision or control. Financial Planning and Consulting Services AllSquare Wealth may provide its clients with a broad range of integrated financial planning and consulting services. These services include financial statement development, retirement income projection, development of an investment policy statement, analysis of existing investment holdings, risk management review, estate distribution planning, charitable giving strategies, college education funding, assistance with Medicaid nursing home applications, and income tax analysis/planning. AllSquare Wealth may also provide clients with tax preparation services. In performing its services, AllSquare Wealth is not required to verify any information received from the client or from the client’s other professionals (e.g., attorney, accountant, etc.) and is expressly authorized to rely on such information. AllSquare Wealth may recommend the services of itself, its Supervised Persons in their individual capacities as registered representatives of a broker-dealer and/or licensed insurance agents, and/or other professionals to implement its recommendations. Clients are advised that a conflict of interest exists if AllSquare Wealth recommends its own services. The client is under no obligation to act upon any of the recommendations made by AllSquare Wealth under a financial planning or consulting engagement or to engage the services of any such recommended professional, including AllSquare Wealth itself. The client retains absolute discretion over all such implementation decisions and is free to accept or reject any of AllSquare Wealth’s recommendations. Clients are advised that it remains their responsibility to promptly notify AllSquare Wealth if there is ever any change in their financial situation or investment objectives for the purpose of reviewing, evaluating, or revising AllSquare Wealth’s previous recommendations and/or services. Investment Management Services Clients can engage AllSquare Wealth to manage all or a portion of their assets on a discretionary or nondiscretionary basis. AllSquare Wealth primarily allocates clients’ investment management assets among mutual funds, exchange-traded funds (“ETFs”), individual equity securities, individual debt securities, and/or Independent Managers (as defined below), in accordance with the investment objectives of the client. AllSquare Wealth also provides advice about any type of investment held in clients' portfolios. AllSquare Wealth may also render non-discretionary investment management services to clients relative to variable life/annuity products that they may own, their individual employer- sponsored

retirement plans, and/or 529 plans or other products that may not be held by the client’s primary custodian. In so doing, AllSquare Wealth either directs or recommends the allocation of client assets among the various investment options that are available with the product. Client assets are maintained at the specific insurance company or custodian designated by the product. AllSquare Wealth tailors its advisory services to the individual needs of clients. AllSquare Wealth consults with clients initially and on an ongoing basis to determine risk tolerance, time horizon and other factors that may impact the clients’ investment needs. AllSquare Wealth ensures that clients’ investments are suitable for their investment needs, goals, objectives and risk tolerance. Clients are advised to promptly notify AllSquare Wealth if there are changes in their financial situation or investment objectives or if they wish to impose any reasonable restrictions upon AllSquare Wealth’s management services. Clients may impose reasonable restrictions or mandates on the management of their account if, in AllSquare Wealth’s sole discretion, the conditions will not materially impact the performance of a portfolio strategy or prove overly burdensome to its management efforts. Fiduciary Statement We are fiduciaries under the Investment Advisers Act of 1940 and when we provide investment advice to you regarding your retirement plan account or individual retirement account, we are also fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act, (“ERISA”) and/or the Internal Revenue Code, (“IRC”), as applicable, which are laws governing retirement accounts. We have to act in your best interest and not put our interest ahead of yours. At the same time, the way we make money creates some conflicts with your interests. We must take into consideration each client’s objectives and act in the best interests of the client. We are prohibited from engaging in any activity that is in conflict with the interests of the client. We have the following responsibilities when working with a client:
• To render impartial advice;
• To make appropriate recommendations based on the client’s needs, financial circumstances, and investment objectives;
• To exercise a high degree of care and diligence to ensure that information is presented in an accurate manner and not in a way to mislead;
• To have a reasonable basis, information, and understanding of the facts in order to provide appropriate recommendations and representations;
• Disclose any material conflict of interest in writing; and
• Treat clients fairly and equitably. Regulations prohibit us from:
• Employing any device, scheme, or artifice to defraud a client;
• Making any untrue statement of a material fact to a client or omitting to state a material fact when communicating with a client;
• Engaging in any act, practice, or course of business which operates or would operate as fraud or deceit upon a client; or
• Engaging in any manipulative act or practice with a client. We will act with competence, dignity, integrity, and in an ethical manner, when working with clients. We will use reasonable care and exercise independent professional judgement when conducting investment analysis, making investment recommendations, trading, promoting our services, and engaging in other professional activities. Wrap Fee Programs AllSquare Wealth does not participate in a Wrap Fee Program. Client Assets As of February 29, 2024, AllSquare Wealth manages $268,990,739 in assets; all assets are managed on a discretionary basis.