A About Us. Petso Financial Consultants LLC (“Petso Financial” “we,” “our,” “firm,” and “us”) is an investment advisory firm formed on February 28, 2001, and located in Boise, Idaho. We are registered with the Securities and Exchange Commission (“SEC”) and we provide investment management, financial planning and income in retirement planning to individual and corporate clients. The sole owner of Petso Financial is David S. Petso. Our investment advisory services to you (“you,” “your,” and “client”) are driven by and coordinated with each client’s individual financial goals. Our approach uses broadly diversified portfolios of mutual funds, individual equities (e.g., stocks), exchange traded funds (“ETFs”), structured notes, individual bonds, and when suitable and appropriate to fulfill Client investing needs, third-party asset managers and sub-advisers. Our strategies focus on long-term results based on lowest possible level of risk to obtain highest reasonable returns. It is our philosophy that being financially secure takes time and patience. We do not believe in taking the short- term view of your financial picture. We follow strict fiduciary standards, asking ourselves “knowing what we know about the markets and you, what would we do in your financial situation”. Our investment advice is independent and beholden to no investment company or mutual fund. Our clients’ interests are first and foremost in our minds. B, C Our Advisory Services. We help clients coordinate and prioritize their financial lives with all aspects of their life goals. For many clients, this involves close coordination of business, retirement, and personal assets. Client input and involvement is critical to our customized approach to investment management. We spend many meetings with our clients discussing short-, mid- and long-term objectives prior to establishing an investment policy. These discussions will not only involve questions of risk and income but also key factors such as taxes, family circumstances, and inheritance objectives. Many clients have sensitive estate planning needs which are to be addressed through their investment plans. We require ongoing conversations with clients following the implementation of investment strategies. We meet with our clients to review progress, understand changes in the client’s financial circumstances and needs, and to address needed changes due to market movement. You will be required to grant Petso Financial discretionary authority to implement our investment recommendations directly within your designated investment account(s) without obtaining your consent for each specific transaction, including, but not limited to, the securities bought or sold, the amount of securities bought or sold, and the use of third-party asset managers and sub-advisers. This authority is granted to us in a written advisory agreement you will be required to enter with Petso Financial at the inception of our advisory relationship. The only restrictions on our discretionary authority are those set by the client on a case-by- case basis. Discretionary authority allows us to act on your behalf in most matters necessary or incidental to the handling of your account, including monitoring certain assets, without your prior approval. Advice and services are tailored to your stated objectives. We will create an investment policy statement (“IPS”) (or similar document) for you summarizing your unique investment objectives, risk tolerance, time horizon, and projected future needs. The IPS guides us in objectively and suitably managing your investment accounts through our discretionary authority. It also provides us with a means by which to evaluate our results. The statement is reviewed at least annually and updated as necessary as a part of our ongoing review process. We recognize that the IPS sets the tone for our investment work and that

many clients may have objectives relating to tax and inheritance which are dealt with and recognized/discussed in other planning documents prepared by us or key, outside, legal and accounting professionals. As described above, typical client portfolios are constructed using mutual funds, individual equities (e.g., stocks), ETFs, structured notes, individual bonds, third-party asset managers and sub-advisers to manage client portfolios. As active investors, we are systematic and persistent in searching for asset classes that are selling at a considerable discount to their fair value. Likewise, we apply our extensive experience in identifying mutual fund managers to select only those who we are highly confident will deliver superior long-term performance. We believe that intensive research and a disciplined process are critical to investment success. In-depth, fundamental research and careful reasoning underlie every investment decision we make. Financial Planning and Consulting Services. Petso Financial offers a financial planning and consulting services as follows:
• Developing a Comprehensive Written Financial Plan o Retirement Planning o Insurance Analysis o Tax Return Review o Investment Account Analysis o Estate Funding
• 401K Rebalance
• Budgeting While each of these services is available on a standalone basis, certain financial planning and consulting services may also be rendered in conjunction with a comprehensive investment management engagement. We will consult with you to gain an understanding of your financial objectives and needs and provide you with our recommendations relative to the areas and topics of financial concern on which you desire to obtain our advice. Our advice may be presented in the form of a written financial plan, a shorter report or checklist, or through informal discussions with you, as agreed within an engagement agreement executed with the client. In performing these services, Petso Financial is not required to verify any information received from the client or from the client’s other professionals (e.g., attorneys, accountants, etc.,) and is expressly authorized to rely on such information. We will not provide you with any legal or tax advice of any kind, and advise you to seek the advice of your legal and tax advisors regarding these matters. Clients retain absolute discretion to accept or reject any of Petso Financial’s recommendations under this service, in whole or in part. Clients are under no obligation to act upon any of the recommendations made by Petso Financial under a financial planning or consulting engagement. The client is responsible to promptly notify the firm of any change in their financial situation or investment objectives for the purpose of reviewing, evaluating or revising Petso Financial’s recommendations and/or services. As part of these services, Petso Financial may recommend that clients engage the firm, its representatives (in their individual capacities as insurance agents and/or registered representatives of a broker-dealer), and/or other professionals to implement its financial planning and consulting recommendations. Clients are advised that a conflict of interest exists for the firm to recommend that clients engage Petso Financial or its affiliates to provide (or continue to provide) additional services for compensation, including investment management services. Clients are never obligated to engage Petso Financial, its representatives, or any other recommended service providers for any implementation services. D Wrap Fee Programs. We do not participate in, sponsor, or recommend any wrap-fee programs to clients. E Our Assets Under Management. We manage $1,192,508,634 of client assets on a discretionary basis and $0 of client assets on a non-discretionary basis. This foregoing amounts were calculated as of January 25, 2024.