Description of the Advisory Firm Ross\Johnson & Associates, LLC (hereinafter “RJA”) is a Limited Liability Company organized in the State of Minnesota. The firm was formed in June 1998, and the principal owners are Anthony Robert Johnson and Patrick Terrence Ross. RJA provides personalized confidential financial planning and investment management to individuals, trusts, estates, and small businesses. Advice is provided through consultation with the client and may include: determination of financial objectives, identification of financial problems, cash flow management, tax planning, insurance review, investment management, education funding, retirement planning, and estate planning. Investment advice is provided, with the client making the final decision on investment selection. RJA does not act as a custodian of client assets. The client always maintains asset control. Unless such authority is withheld by client, RJA will supervise and direct the investments of the account subject to such limitations as client may impose by notice in writing. RJA, as agent and attorney- in-fact with respect to the account, may direct custodian to buy, sell, exchange, convert, and otherwise trade in any stocks, bonds and other securities (Including money market, limited partnerships, mutual funds and list stock options and RSU’s). RJA will supervise and direct the investments of the account held at custodian on a discretionary basis, unless client specifically requests otherwise. An overview of each client’s initial situation is provided to the client, often through the use of Present Plan Model. Periodic reviews are also communicated to provide reminders of the specific courses of action that need to be taken. Additional reviews may occur but are not necessarily communicated to the client unless immediate changes are recommended. The initial introduction meeting, which may be by telephone, is free of charge and is considered an exploratory interview to determine the extent to which financial planning and investment management may be beneficial to the client Principal Owners Anthony R Johnson is a 50% Owner. Patrick T Ross is a 50% Owner. Types of Advisory Services Portfolio Management Services RJA offers ongoing asset management services based on the individual goals, objectives, time horizon, and risk tolerance of each client. Client establishes an investment advisory account(s) and appoints RJA as the advisor to supervise and develop an asset allocation strategy using an appointed custodian to implement said strategy in accordance with the clients stated objectives. RJA creates an Investment Policy Statement for each client, which outlines the client’s current situation (income, tax levels, and risk tolerance levels) and then constructs a plan to aid in the selection of a portfolio that matches each client's specific situation. Portfolio management services include, but are not limited to, the following: • Investment strategy • Personal investment policy • Asset allocation • Asset selection • Risk tolerance • Regular portfolio monitoring RJA evaluates the current investments of each client with respect to their risk tolerance levels and time horizon. Risk tolerance levels are documented in the Investment Policy Statement, which is given to each client. RJA uses custodial services of SEI Trust, TD Ameritrade Institutional, Fidelity, and Ameritas. SEI is a global provider of asset management, investment processing, and investment operations solutions for personal wealth management. SEI provides investment advisors with comprehensive wealth management services through outsourced investment management, back office, and administrative functions. TD Ameritrade Institutional, Fidelity and Ameritas are providers of brokerage and custody services to investment advisors and their clients. Given each client situation is unique, a determination of which custodian to appoint is determined after an evaluation of all relevant facts and circumstances. On more than an occasional basis, RJA furnishes advice to clients on matters not involving securities, such as financial planning matters, taxation issues, and trust services that often include estate planning. Services Limited to Specific Types of Investments RJA generally limits its investment advice to mutual funds, fixed income securities, insurance products (Life, Disability and Single premium income annuities), equities, ETFs (including ETFs in the gold and precious metal sectors) and non-U.S. securities. RJA may use other securities as well to help diversify a portfolio when applicable. Assets Under Management RJA has the following assets under management: Discretionary Amounts: Non-discretionary Amounts: Date Calculated: $145,391,345.00 $5,103,663.00 December 2023 Client Tailored Relationships RJA will tailor a program for each individual client. The goals and objectives are documented in our client relationship management system. Clients may impose restrictions on investing in certain securities or types of securities. Agreements may not be assigned without client consent. Types of Agreements The following agreements define the typical client relationships. Advisory Agreement Financial Planning Services RJA shall provide for client the services identified on the statement of work (see below), or in any statement of work subsequently entered into between the parties from time to time in accordance with the requirements set forth on such statement of work. RJA has made and will make no guarantees or assurances as to the outcome of any engagement or to the extent of time and effort that will be involved in connection therewith, and specifically disclaims any warranties client may be entitled to as a consumer. It is understood and agreed that during the course of the engagement, client may elect not to implement specific recommendations outlined and/or recommended by RJA. RJA may appoint or otherwise designate suitable agents and representatives to fulfill its requirements under this agreement and the supervision and compensation of such individuals shall at its sole and direct expense, responsibility and risk. Statement of Work Freedom of life style requires clarity, focus and a unique perspective. At RJA we partner with our clients to maintain lasting financial independence for more enjoyment today and confidence about tomorrow. Our approach allows clients to capture a wealth of opportunities through multi-faceted personal and business planning solutions. Introduction Maximize your personal and financial vision. During the first step of our process, we’ll meet to discuss and how the financial industry interacts with individuals and the rules in which they play and give a new paradigm to constantly view your financial world. CFQ – Fact Finding The next phase is to collect current financial documentation to have a complete understanding of client(s) current financial position. PPM The information provided will be used to build the client (s) personal Protection, Savings and Growth Model (PS&G) verifying client(s) financial present position. The goal is to make sure that the client(s) financial

position in each of the three areas is optimally positioned, coordinated, integrated and in line with the client(s) core values, habits and risk tolerance into a comprehensive strategy. Strategies In step 4, we actively engaged in the implementation of your personal and financial vision. Having identified opportunities or problems based on the model that was built with client(s) provided documentation, you will decided which actions you want to make in seeking to improve your financial position. Implementation By simultaneously increasing the efficient and effective use of client(s) money, implementing any desired actions items, and participating in periodic reviews and updates to ensure that plans are growing with you as your wants and objectives evolve, we seek to help create greater financial opportunity and peace of mind. Investment Management Agreement Investment Management Services Client hereby establishes an investment advisory account(s) and appoints RJA as the advisor to supervise and develop an asset allocation strategy using an appointed custodian to implement said strategy in accordance with the client’s stated objectives, time horizon, risk tolerance and financial goals. At a minimum client will receive a quarterly account statement from the custodian showing the account activity as well as the positions held in the account at quarter end. The client may also receive quarterly a written statement of investments of the account from the custodian showing portfolio values including performance results for the quarter. Wrap Fee Program A wrap fee program is an investment program where the investor pays one stated fee that includes management fees, transaction costs, and certain other administrative fees. RJA does not participate in wrap fee programs. Asset Management Assets are invested primarily with third party money management firms, no- load or low-load mutual funds and exchanged-traded funds, usually through custodians or fund companies. Custodians and fund companies charge each fund shareholder an investment management fee that is disclosed in the fund prospectus. Discount brokerages may charge a transaction fee for the purchase of some funds. Stocks and bonds may be purchased or sold through a brokerage account when appropriate. The brokerage firm charges a fee for stock and bond trades. Ross\Johnson & Associates does not receive any compensation, in any form, from fund companies. Investments may also include: equities (stocks), warrants, corporate debt securities, commercial paper, certificates of deposit, municipal securities, US government securities. Initial public offerings (IPO’s) are not available through Ross\Johnson and Associates. Unified Managed Account Program We offer discretionary investment management services in a managed account program through an Overlay Manager (the “UMA Program”). This UMA program may consist of using model portfolio advisors, model portfolio’s or other investment options such as mutual funds and/or exchange traded funds (“ETFs”) to represent different investment strategies for managing your account. Each of these investment strategies is designed to meet a specific goal. Prior to investing in the UMA Program, you will execute a discretionary investment management agreement with us setting forth the terms and conditions of our management services the client selects. The client will grant us limited discretionary authority to manage the client account through selection of an overlay manager (“Overlay Manager”), third party strategist (“Strategist”) and/or third party mangers (“Managers”; collectively, “Third Party Service Providers”). In addition, the client will authorize the custodian to follow our instructions as well as instructions given by Overlay Manager to effect transactions, deliver securities, deduct fees and take other actions with respect to the client account. The client will not have a direct contractual relationship with the Overlay Manager or any Third-Party Service Provider. The timing of trades in the client’s account will primarily depend upon the model or changes in the model, and, generally will not take into consideration how long a client may have held the position indicated by the model. We will retain the right to replace any strategist or manager on a discretionary basis. Depending on the service a client has selected, we will separately provide the client with the firm brochure (Part 2 of Form ADV) for the applicable Third- Party Service Provider(s) which includes information about their services, model portfolios, and investment strategies at or before the execution of our discretionary investment management agreement. Tax Overlay Management Services Tax overlay management services are available as an option for accounts utilizing the UMA Program through the Overlay Manager. If you elect tax overlay management services, the portion of your fee paid as the management fee on your account will increase. The Overlay Manager will develop a tax strategy for your account based on the information and instructions provided by us on your behalf. Tax overlay management services in an investment account offer benefits and limitations, as described below. The tax strategy developed for you by the Overlay Manager is provided solely in connection with your account and the Overlay Manager does not provide general tax planning services. If you do elect the tax overlay management services option, please consider the following: • The Tax Overlay Manager will implement tax overlay management services based on the information and instructions provided for your account(s). • The Tax Overlay Manager does not provide general tax advice, tax return preparation or tax planning services.
• The Tax Overlay Manager will seek to reduce the overall tax burden of the account while seeking to maintain the risk and return characteristics of the model portfolios received from Strategists and/or Managers. • When providing tax overlay management services to the account, short- term gains are avoided where possible, but long-term gains are not limited unless you have requested a mandate to limit realized long-term gains. The Overlay Manager will provide tax overlay management services with the assumption that the Overlay Manager will continue to provide services to the account for an entire tax year. The termination or removal of the overlay management services before the completion of an entire tax year may result in adverse tax consequences, including without limitation realization of short- term capital gains. Regardless of your account size or any other factors, we strongly recommend that you continuously consult with a tax professional prior to and throughout the investing of your assets. The Tax Overlay Management Services are offered at an additional cost to you. Termination of Agreement A client may terminate any of the aforementioned agreements at any time by notifying RJA in writing and paying the rate for the time spent on the investment advisory engagement prior to notification of termination. RJA may terminate any of the aforementioned agreements at any time by notifying the client in writing.