Cidel Asset Management Inc., is a Canadian corporation that was formed on August 22, 1988 (hereinafter the “Firm”). The Firm’s main office is located in Toronto, Ontario. The Firm is registered as a portfolio manager, commodity trading manager, investment fund manager and exempt market dealer in Ontario. The Firm is also registered as a portfolio manager, investment fund manager and exempt market dealer in the province of Québec and as a portfolio manager and exempt market dealer in Nova Scotia, Alberta, British Columbia, Manitoba, New Brunswick and Saskatchewan. The Firm primarily provides discretionary investment advisory services to its non- U.S. clients in each of these jurisdictions. The Firm also offers investment advisory services to high-net worth individuals and institutional investors on a discretionary basis through non-U.S. based separately managed accounts (“SMAs”), which utilize a pre-formulated strategy and are custom tailored to different individual objectives. Similar to the non-U.S. based pooled investment vehicles and SMAs, the Firm manages separate institutional and individual client accounts on a discretionary basis for U.S based SMAs. These accounts will also utilize a pre-formulated strategy and shall be custom tailored to different individual objectives. The assets of U.S. based SMAs will be custodied with independent custodians. The Firm also provides investment management services to non-U.S. qualified alternative investor funds. In particular, the Firm serves as the investment manager to non-U.S. proprietary pooled funds, which are only available to non-U.S. based investors. Where permitted by law, the Firm may make exempt distributions of these securities to its non-U.S. based managed account clients. The Firm may also act as an exempt market dealer when buying or selling units of these funds for a client. In a sub-advisory capacity, the firm provides model portfolio management services for institutional clients, some of which are included in unified managed account programs. Model trades are communicated to all model portfolio managed clients on an intraday basis in accordance with the Firm’s best execution policy. Investment Strategy: The Firm is an investment management company focusing on investing predominantly in equity securities,

such as, but not limited to, common stocks, preferred stocks, convertible bonds, warrants, depositary receipts, exchange-traded funds and other securities which are convertible or exercisable into shares or which, in the opinion of the Firm, have equity characteristics such as trusts. The Firm focuses on publicly traded equities and equity-type securities primarily traded in the global markets. In particular, the Firm’s investment strategy is to seek investment opportunities created by changing competitive dynamics and identifying those companies likely to benefit through resulting market share expansion, enhanced pricing power and increased profitability, and those likely to suffer through resulting market share loss, pricing pressure and {00429043.DOCX; 1} 5 margin compression. To identify shifts in industry or sector competitive dynamics, the investment team employs proprietary models accessing certain public databases, monitors a wide variety of sources including industry contacts, trade and financial publications, trade shows, and published market share studies, as well as investment conferences and brokerage-generated third-party research. The Firm intends to provide each U.S. based SMA with an Investment Policy Statement. This document integrates the client’s investment goals and financial situation with key investment principles and themes so that the investment strategies that are selected by the Firm are suitable. The Investment Policy Statement is based on the information obtained by the Firm during the information gathering process. Using this information coupled with any other relevant information received from the client, the Firm will create the Investment Policy Statement, which sets out:  the investment objectives;  the risk tolerance;  any investment constraints;  the appropriate asset allocation for the account;  the investment approach and methodology and;  the Firm’s service commitment. As of December 31, 2023, the Firm managed regulatory assets totaling approximately $4.957 on a discretionary basis and $232 million on a non-discretionary basis. Approximately $749 million of the discretionary assets under management and approximately $87 million of the non- discretionary assets under management consist of U.S. domiciled assets.