Kutz & Company Inc. is an accounting and financial planning firm, which has been in business in its current form since 1995. We offer a full variety of tax and accounting services as well as personal financial planning and asset management services. The firm was held entirely by brothers Andrew Kutz and Paul Kutz. Andrew holds a BA in Accounting from Hofstra University (1984) and has been a NYS licensed CPA isince 1985. Subsequently, in November 2022, Andrew Kutz became the sole owner of the firm and the Chief Compliance Officer. We provide various levels of comprehensive personal financial planning at a fixed hourly rate of $275 per hour. Total fees for an engagement therefore depend on the complexity of each case. We also provide discretionary asset management services. Comprehensive financial planning is provided to clients pursuant to a written agreement and subject to the hourly charges outlined above. In general, the client agrees to complete the relevant questionnaires and provide other relevant information and authorizations. We agree to prepare a written plan, which describes the current situation, identifies needs and opportunities and makes recommendations designed to help the client achieve his or her goals. Comprehensive financial planning is primarily an analytical process designed to help the client articulate and quantify goals, organize financial data, identify needs and opportunities and evaluate alternative courses of action. It includes an analysis of current net worth, income taxes, cash flow, investments, employee benefits, estate and gift tax planning and risk management. Attention is directed toward restructuring existing assets to achieve the planning objectives. While comprehensive financial planning includes investment advice concerning securities, it also includes investment advice with respect to products that may not constitute “securities” such as certificates of deposit, insurance and annuities. It also takes into consideration tax and estate planning issues which may not constitute “investment advice”. Financial planning services are based upon the information provided to our firm by you the client at the time the plan is presented. It is your responsibility to promptly notify our firm if there is any change in your financial situation or investment objectives so that we may review, evaluate, and possibly revise the previous recommendations and/or service. Discretionary asset management is provided to clients pursuant to a written agreement at rates of between .67% to 1.00% of the value of assets under management per annum. Under certain circumstances, asset management fees may be negotiable as agreed upon between the advisor and client. Our minimum account size is $100,000.

Asset management services are designed to offer investment advice and implementation, asset allocation, rebalancing, monitoring, summary reporting, and periodic recommendations through investments in no load mutual funds, exchange traded funds, fixed income and cash. We do not use load (sales commission) funds, individual issues, limited partnerships, options or non- publicly traded securities in our client accounts. The use of margin is restricted to those accounts where clients specifically request it. Clients are free to place restrictions on the types of securities used in their accounts. Asset management services are provided based on the analysis and evaluation of Client’s completed investment fact finding questionnaire as well as their current and expected income, financial status, other holdings, future spending needs, risk tolerance and tax situation. Based on these findings we will construct and maintain a portfolio compromised of investments selected by us. We will maintain regular communications with the Client in order to determine whether there have been any changes in the Client’s circumstances and financial needs. Statements will be provided directly to the Client through the custodian (Charles Schwab) on at least a quarterly basis or more frequently if there has been activity in the client account. Our firm will use its best judgment and good faith effort in rendering its services; however, our firm cannot warrant or guarantee any particular level of account performance, that your account will be profitable over time, or that your financial planning goals will be met. Past performance is not necessarily indicative of future results. Our firm will not be liable to the client, heirs or assignees for any loss that an account may suffer by reason of an investment decision made or other action taken or omitted in good faith by our firm with the degree of care, skill, prudence and diligence under the circumstances that a prudent person acting in a fiduciary capacity would use; any loss arising from our adherence to your direction of that of your legal agent; or any act or failure to act by a service provider maintaining an account. Notwithstanding the preceding, nothing within our client agreement is intended to diminish in any way our fiduciary obligation to act in your best interest, or in any way limit or waive your rights under federal or state securities laws. If we fail to deliver our Firm ADV part 2A to a client at least 48 hours prior to entering into an investment advisory agreement the client may terminate the agreement within 5 days without penalty. As of December 31, 2023, Kutz & Company Inc. had approximately $93,260,522 in discretionary assets under management.