Sequent Planning, LLC (“Sequent Planning”) is an investment adviser registered with the United States Securities and Exchange Commission (“SEC”). Sequent Planning is a limited liability company (LLC) formed under the laws of the State of Nebraska since February 2012.
• Senior Market Sales, Inc. (“SMS”) is the parent company owning Sequent Planning. On August 31, 2020, the ownership units of SMS were sold and transferred to an unaffiliated entity, Alliant Insurance Services, Inc. However, during the initial transition, the former majority owner of SMS, Milton Kleinburg, maintained an irrevocable voting proxy of the ownership units for Sequent Planning, LLC until December 31, 2020. As of January 1, 2021, SMS under its new owner, Alliant Insurance Services, Inc., has full voting rights of the ownership units of Sequent Planning.
• Sequent Planning has been registered as an investment adviser since February 2012.
• Richard Reed is the Chief Compliance Officer of Sequent Planning.
• Sequent Planning is also doing business as Futurity First Wealth Management (FFWM) and Union Planning Center. Throughout this document we utilize the name Sequent Planning, LLC, which does include the business practices of the DBA names. Introduction The investment advisory services of Sequent Planning are provided to you through an appropriately licensed and qualified individual who is an investment adviser representative (“IAR”) of Sequent Planning (referred to as your IAR throughout this brochure). Your IAR typically is not an employee of Sequent Planning; rather, your IAR typically is an independent contractor of Sequent Planning. Your IAR is limited to providing advisory services and charging Advisory Fees (fees charged for services provided, usually based on Assets Under Management) in accordance with the descriptions detailed in this brochure. However, the exact services you receive and the fees you will be charged will be specified in your investment advisory agreement. Description of Advisory Services The following are descriptions of the primary advisory services of Sequent Planning. Please understand that a written investment advisory agreement, which details the exact terms of the advisory service, must be signed by you and Sequent Planning before we can provide you the services described below. Asset Management Services Sequent Planning offers asset management services, which involves Sequent Planning providing you with continuous and ongoing supervision over your specified investment accounts. Sequent may create a unique investment portfolio for you, or we may decide together to utilize a third-party money manager (see Third-Party Money Manager section below). Sequent Planning, LLC Page 6 Form ADV Part 2A Disclosure Brochure Through our asset management services, Sequent Planning offers various asset allocation Models (the “Models”), which may be developed by Sequent Planning, third parties or affiliates, and are designed to allocate assets among ETFs that represent different asset classes. Our asset management program currently offers various strategic Models designed by Sequent Planning which invest in unaffiliated ETFs. Sequent Planning reserves the right to change, in its sole discretion from time to time and without prior notice to Clients: (i) the number of Models available through the Program that it deems appropriate to address the investment objectives, investment time horizons, and risk tolerances of its clients; (ii) the ETFs that comprise each of the Models; and (iii) the relative weightings of the ETFs within each of the Models. Sequent Planning is designated as your investment adviser of record on specified accounts (collectively, the “Account”). The Account consists only of separate account(s) held by qualified custodian(s) under your name. The qualified custodians maintain custody of all funds and securities of the Account, and you retain all rights of ownership (e.g., right to withdraw securities or cash, exercise or delegate proxy voting and receive transaction confirmations) of the Account. The Account is managed by us based on your financial situation, investment objectives and risk tolerance. We actively monitor the Account and provide advice regarding buying, selling, reinvesting or holding securities, cash or other investments of the Account. We will need to obtain certain information from you to determine your financial situation and investment objectives. You will be responsible for notifying us of any updates regarding your financial situation, risk tolerance or investment objective. You have the ability to impose reasonable restrictions on the management of your accounts, including the ability to instruct us not to purchase or sell certain securities. You will need to inform us if you wish to impose or modify existing investment restrictions. We will contact you at least annually to discuss any changes or updates regarding your financial situation, risk tolerance or investment objectives. We are always reasonably available to consult with you relative to the status of your Account. It is important that you understand that we manage investments for other clients and may give them advice or take actions for them or for our personal accounts that is different from the advice we provide to you or actions taken for you. We are not obligated to buy, sell or recommend to you any security or other investment that we may buy, sell or recommend for any other clients or for our own accounts. Conflicts arise in the allocation of investment opportunities among accounts that we manage. We strive to allocate investment opportunities believed to be appropriate for your account(s) and other accounts advised by our firm among such accounts equitably and consistent with the best interests of all accounts involved. However, there can be no assurance that a particular investment opportunity that comes to our attention will be allocated in any particular manner. If we obtain material, non-public information about a security or its issuer that we may not lawfully use or disclose, we have absolutely no obligation to disclose the information to any client or use it for any client’s benefit. Financial Planning Services Sequent Planning offers financial planning services, which involve preparing a written financial plan covering specific or multiple topics. We provide written financial plans, which typically address the following topics: investment planning, retirement planning, insurance planning, tax planning, social security benefits, risk tolerance, balance sheet review and cash flow forecasting. When providing financial planning services, the main role of your IAR is to present your overall financial situation in an Sequent Planning, LLC Page 7 Form ADV Part 2A Disclosure Brochure understandable format to help you understand where you are. We will help you set financial objectives, and create a financial plan for you. Written financial plans prepared by us usually do not include specific recommendations of individual securities. These services are based on fixed fees or hourly fees and the final fee structure is outlined in the Financial Planning Agreement. Our financial planning services do not involve implementing any transaction on your behalf or the active and ongoing monitoring or management of your investments or accounts. You have the sole responsibility for determining whether to implement our financial planning recommendations. To the extent that you would like to implement any of our investment recommendations through Sequent Planning or retain Sequent Planning to actively monitor and manage your investments, you must execute a separate written investment advisory agreement with Sequent Planning. Financial Planning Engagement Sequent Planning offers financial planning engagements. The basic financial planning engagement follows a six-step process: 1. Initial fact-finding meeting. 2. Follow-up confirmation meeting to review materials. 3. Analyze the client situation through appropriate software tools. 4. Create the financial plan. 5. Deliver the financial plan at a client meeting. 6. Provide up to 30 days for client follow-up. A basic financial planning engagement includes, at a minimum, the following areas: client organization, balance sheet review, cash flow forecasting, tax planning, social security benefits review, risk tolerance, and review of insurance policies. The advisor will access multiple software tools to complete the financial plan. At a minimum the basic financial planning engagement should take 8 hours to complete. A very complex financial planning engagement could take over 24 hours to complete. Limited-Scope Engagement Sequent also provide limited-scope engagements which only cover those specific areas of concern mutually agreed upon. For such an engagement, the financial advisor will complete six steps: 1. Initial fact-finding meeting. 2. Follow-up phone call, if necessary, to clarify or verify information. 3. Analyze the client situation through the appropriate software tool. 4. Create the financial recommendation. 5. Deliver the recommendation at a client meeting. 6. Provide up to 30 days for client follow-up. A limited-scope engagement will focus primarily on one item. A limited-scope engagement does not involve the creation of a financial plan. There may be important issues that may not be taken into consideration when your investment advisor representative develops recommendations under a limited- scope engagement. As an example, a limited-scope engagement focusing on social security benefits and timing would include a review the expected social security benefits, analyze expected cash flows, present 3 alternatives, and include a recommendation of when to start to take the benefits. The estimated cost of a limited-scope engagement is $500 with the assumption it should take 2-4 hours to complete. As you are Sequent Planning, LLC Page 8 Form ADV Part 2A Disclosure Brochure aware each Client situation is different. Below is a list of service offerings with an estimate of the hours to complete such limited –scope engagement: Client Organization and document review: 2-6 hours Balance sheet creation and analysis: 1-4 hours Cashflow forecasting: 2-5 hours Retirement planning: 2-4 hours Investment planning: 2-4 hours Social Security planning: 2-4 hours Portfolio Market Risk Analysis: 2-4 hours Insurance Policy Review: 2-6 hours Alternative Investments or Business review: 4-8 hours Referral to Third-Party Money Managers Sequent Planning offers advisory services by referring clients to a third-party money manager offering asset management and other investment advisory services. The third-party managers are responsible for continuously monitoring client accounts and making trades in client accounts when necessary. As a result of the referral, we are paid a portion of the fee charged and collected by the third-party money managers in the form of solicitor fees. Each solicitation arrangement is performed pursuant to a written solicitation agreement and is in compliance with SEC Rule 206(4)-3 and applicable state securities rules and regulations. Under this program, we assist you with identifying your risk tolerance and investment objectives. We recommend third-party money managers in relation to your stated investment objectives and risk tolerance, and you may select a recommended third-party money manager or model portfolio based upon your needs. You must enter into an agreement directly with the third-party money manager who provides your designated account with asset management services. We are available to answer questions that you may have regarding your account and act as the communication conduit between you and the third-party money manager. The third-party money manager may take discretionary authority to determine the securities to be purchased and sold for your account. Although we review the performance of numerous third-party investment adviser firms, we enter into only a select number of relationships with third-party investment adviser firms that have agreed to pay us a portion of the overall fee charged to our clients. Therefore, Sequent Planning has a conflict of interest in that it will only recommend third-party investment advisors that will agree to compensate us for referrals of our clients. Clients are advised that there may be other third-party managed programs not recommended by our firm, that are suitable for the client and that may be more or less costly than arrangements recommended by our firm. No guarantees can be made that a client’s financial goals or objectives will be achieved by a third-party investment adviser recommended by our firm. Further, no guarantees of performance can ever be offered by our firm (Please refer to Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss for more details.) Sequent Planning, LLC Page 9 Form ADV Part 2A Disclosure Brochure SEI Asset Management Program The SEI Asset Management Program (SEI Program) is an institutional asset allocation program that Sequent uses in the management of assets for client accounts. The SEI Asset Management Program has wrap and non-wrap program options, depending on your investment portfolio strategy. If you enroll in the SEI Asset Management Program, Sequent will assist you in the establishment of a SEI Program Account (the Account) at SEI Trust Company (SEI). Sequent Planning and SEI, through a co-advisory arrangement, will have discretionary authority over the assets and transactions in the Account. SEI is the custodian of this program. All account transactions are processed and cleared through SEI. The SEI Program offers investment portfolios developed by SEI Investments. The SEI offering includes four portfolio strategies: SEI Mutual Fund, SEI Managed Account Solutions, SEI Distribution Focused, and Non SEI investments. Each of the SEI strategies are created based off the client’s situation, goals and needs. SEI selects, oversees, and hires/fires the third-party portfolio managers that manage the specific asset allocation strategies. SEI and the portfolio managers enter into a sub-advisory agreement. Sequent IARs help you determine which strategy is best for your situation and monitor the account. Sequent will direct SEI to reallocate your investments in accordance with your changing needs. SEI has the authority to replace a previously selected portfolio manager or SEI Fund without your prior approval. Retirement Plan Services Sequent Planning offers retirement plan services to retirement plan sponsors and to individual participants in retirement plans. For a corporate sponsor (“the company” or “you”) of a retirement plan (the “Plan”), our retirement plan services can include, but are not limited to, the following services: Fiduciary Consulting Services Sequent Planning provides the following Fiduciary Retirement Plan Consulting Services:
• Investment Policy Statement Preparation. Sequent Planning will help you develop an investment policy statement. The investment policy statement establishes the investment policies and objectives for the Plan. You will have the ultimate responsibility and authority to establish such policies and objectives and to adopt and amend the investment policy statement.
• Non-Discretionary Investment Advice. Sequent Planning will provide you with general, non- discretionary investment advice regarding assets classes and investment options, consistent with your Plan’s investment policy statement.
• Investment Selection Services. Sequent Planning will provide you with recommendations of investment options consistent with ERISA section 404(c).
• Investment Due Diligence Review. Sequent Planning will provide you with periodic due diligence reviews of the Plan’s reports, investment options and recommendations.
• Investment Monitoring. Sequent Planning will assist in monitoring investment options by preparing periodic investment reports that document investment performance, consistency of fund management and conformation to the guidelines set forth in the investment policy statement and Sequent Planning will make recommendations to maintain or remove and replace investment options. Sequent Planning, LLC Page 10 Form ADV Part 2A Disclosure Brochure
• Default Investment Alternative Advice. Sequent Planning will provide you with non-discretionary investment advice to assist you with the development of qualified default investment alternative(s) (“QDIA”), as defined in DOL Reg. Section 2550.404c-5(e)(4)(i), for participants who are automatically enrolled in the Plan or who otherwise fail to make an investment election. You will retain the sole responsibility to provide all notices to participants required under ERISA section 404(c)(5).
• Individualized Participant Advice. Upon request, Sequent Planning will provide one-on-one advice to Plan participants regarding their individual situations. For Fiduciary Consulting Services, all recommendations of investment options and portfolios will be submitted to the company for ultimate approval or rejection. The Company or the plan participant who elects to implement any recommendations made by us is solely responsible for implementing all transactions. Fiduciary Consulting Services are not management services, and Sequent Planning does not serve as administrator or trustee of the Plan. Sequent Planning does not act as custodian for any corporate or participant account or have access to corporate or participant funds or securities (with the exception of, some accounts, having written authorization from the company or participant to deduct our fees). Sequent Planning acknowledges that in performing the Fiduciary Consulting Services listed above that it is acting as a “fiduciary” as such term is defined under Section 3(21)(A)(ii) of Employee Retirement Income Security Act of 1974 (“ERISA”) for purposes of providing non-discretionary investment advice only. Sequent Planning will act in a manner consistent with the requirements of a fiduciary under ERISA if, based upon the facts and circumstances, such services cause Sequent Planning to be a fiduciary as a matter of law. However, in providing the Fiduciary Consulting Services, Sequent Planning (a) has no responsibility and will not (i) exercise any discretionary authority or discretionary control respecting management of company’s retirement plan, (ii) exercise any authority or control respecting management or disposition of assets of company’s retirement plan, or (iii) have any discretionary authority or discretionary responsibility in the administration of company’s retirement plan or the interpretation

of company’s retirement plan documents, (b) is not an “investment manager” as defined in Section 3(38) of ERISA and does not have the power to manage, acquire or dispose of any plan assets, and (c) is not the “Administrator” of company’s retirement plan as defined in ERISA. Fiduciary Management Services Sequent Planning provides companies with the following Fiduciary Retirement Plan Management Services:
• Discretionary Management Services. Sequent Planning will provide the company with continuous and ongoing supervision over the designated retirement plan assets. Sequent Planning will actively monitor the designated retirement plan assets and provide advice regarding buying, selling, reinvesting or holding securities, cash or other investments of the Plan. We have discretionary authority to make all decisions to buy, sell or hold securities, cash or other investments for the designated retirement plan assets in our sole discretion without first consulting with the company. We also have the power and authority to carry out these decisions by giving instructions, on the company’s behalf, to brokers and dealers and the qualified custodian(s) of the Plan for our management of the designated retirement plan assets.
• Discretionary Investment Selection Services. Sequent Planning will monitor the investment options of the Plan and add or remove investment options for the Plan. Sequent Planning will Sequent Planning, LLC Page 11 Form ADV Part 2A Disclosure Brochure have discretionary authority to make all decisions regarding the investment options that will be made available to Plan participants.
• Default Investment Alternative Management. Sequent Planning will develop and actively manage qualified default investment alternative(s) (“QDIA”), as defined in DOL Reg. Section 2550.404c- 5(e)(4)(i), for participants who are automatically enrolled in the Plan or who otherwise fail to make an investment election. If the company elects to utilize any of Sequent Planning’s Fiduciary Management Services, then Sequent Planning will be acting as an Investment Manager to the Plan, as defined by ERISA section 3(38), with respect to our Fiduciary Management Services, and Sequent Planning hereby acknowledges that it is a fiduciary with respect to its Fiduciary Management Services. Non-Fiduciary Services Services to retirements plans are governed by Section 3(21)(A)(ii) of ERISA. This section allows an IAR to perform Non-Fiduciary services to a retirement plan. The services listed in this section are Non- Fiduciary. The exact suite of services provided to a company will be listed and detailed in the Qualified Retirement Plan Agreement. Sequent Planning provides companies with the following Non-Fiduciary Retirement Plan Consulting Services:
• Participant Education. Sequent Planning will provide education services to Plan participants about general investment principles and the investment alternatives available under the Plan. Sequent Planning’s assistance in participant investment education will be consistent with and within the scope of DOL Interpretive Bulletin 96-1. Education presentations will not take into account the individual circumstances of each Plan participant and individual recommendations will not be provided unless otherwise agreed upon. Plan participants are responsible for implementing transactions in their own accounts.
• Participant Enrollment. Sequent Planning will assist the company with group enrollment meetings designed to: 1) increase participation and 2) increase investment and financial understanding, of the Plan participants.
• Qualified Plan Development. Sequent Planning will assist the company with the establishment of a qualified plan by working with the company and a selected Third-Party Administrator (TPA). If the company has not already selected a Third-Party Administrator, we shall assist the company with the review and selection of a TPA for the Plan.
• Due Diligence Review. Sequent Planning will provide periodic due diligence reviews of the Plan’s fees and expenses and your Plan’s service providers.
• Fiduciary File Set-up. Sequent Planning will help the company establish a “fiduciary file” for the Plan which contains trust documents, custodial/brokerage statements, investment performance reports, services agreements with investment management vendors, the investment policy statement, investment committee minutes, asset allocation/asset liability studies, due diligence fields on funds/money managers and monitoring procedures for funds and/or money managers.
• Benchmarking. Sequent Planning will provide benchmarking services and will provide analysis concerning the operations of the Plan. Sequent Planning, LLC Page 12 Form ADV Part 2A Disclosure Brochure We can also meet with individual Plan participants to discuss their specific investment risk tolerance, investment time frame and investment selections. Securities and other types of investments all bear different types and levels of risk. Those risks are typically discussed with companies in defining the investment policies and objectives that will guide investment decisions for their retirement plan accounts. Upon request, as part of our retirement plan services, we can discuss those investments and investment strategies that we believe may tend to reduce these risks for a particular company’s circumstances and plan participants. Companies and their Plan participants must realize that obtaining higher rates of return on investments entails accepting higher levels of risk. Based upon discussions with the company, we will attempt to identify the balance of risks and rewards that is appropriate and suitable for the company and Plan participants. It is both the company’s and Plan participants responsibility to ask questions if either does not fully understand the risks associated with any investment. All Plan participants are strongly encouraged to read prospectuses, when applicable, and ask questions prior to investing. We strive to render our best judgment for retirement plans. Still, Sequent Planning cannot assure that investments will be profitable or assure that no losses will occur in the company or Plan participant accounts. Past performance is an important consideration with respect to any investment or investment advisor, but it is not necessarily an accurate predictor of future performance. Sequent Planning will disclose, to the extent required by ERISA Regulation Section 2550.408b-2(c), to the company changes to the information that we are required to disclose under ERISA Regulation Section 2550.408b-2(c)(1)(iv) as soon as practicable, but no later than sixty (60) days from the date on which we are informed of the change (unless such disclosure is precluded due to extraordinary circumstances beyond our control, in which case the information will be disclose as soon as practicable). In accordance with ERISA Regulation Section 2550.408b-2(c)(vi)(A), we will disclose within thirty (30) days following receipt of a written request from the responsible plan fiduciary or Plan Administrator (unless such disclose is precluded due to extraordinary circumstances beyond our control, in which case the information will be disclosed as soon as practicable) all information related to the Qualified Retirement Plan Agreement and any compensation or fees received in connection with the Agreement that is required for the Plan to comply with the reporting and disclosure requirements of Title 1 of ERISA and the regulations, forms and schedules issued thereunder. If we make an unintentional error or omission in disclosing the information required under ERISA Regulation Section 2550.408b-2(c)(1)(iv) or (vi), we will disclose to the company the correct information as soon as practicable, but no later than thirty (30) days from the date on which we learn of such error or omission. Retirement Plan Accounts & Conflicts of Interest Many people have invested funds in their company sponsored retirement plan. Many people have not hired an investment advisor representative to help manage their retirement plan account. Our IARs can earn Advisory Fees related to retirement plan accounts in one of three ways: 1. You hire an IAR to provide advisory services related to your retirement plan account. 2. An IAR recommends that you transfer the retirement plan funds to an Individual Retirement Account (IRA). Sequent Planning, LLC Page 13 Form ADV Part 2A Disclosure Brochure 3. You hire an IAR to provide advisory services to your retirement plan account and the IAR recommends that you transfer the retirement plan to an IRA. (1 & 2 above). Prior to entering into any agreement with you, our IAR did not receive any Advisory Fees from you. After entering into an agreement with you, the IAR does receive Advisory Fees. The IAR is earning more fees (deemed economic incentive) after entering into an agreement with you. This economic incentive creates a conflict of interest under ERISA law. Sequent has taken steps to help manage this conflict of interest. To the extent Sequent provides investment advice to a participant in a retirement plan under ERISA regarding 1) whether to maintain investments and/or proceeds in an ERISA retirement plan, 2) rollover such investment/proceeds from the ERISA retirement plan to an individual retirement account (“Rollover IRA account”), or 3) make a distribution from the ERISA retirement plan: Sequent hereby acknowledges its fiduciary obligations. As a fiduciary, our IARs will act with the care, skill, prudence, and diligence under the circumstances then prevailing. Sequent and its IARs will conduct business based on your investment objectives, risk tolerance, financial circumstances and needs, without regard to personal or company self- interest. Retirement Plan Rollover Recommendations When Sequent provides investment advice about your retirement plan account or individual retirement account (“IRA”) including whether to maintain investments and/or proceeds in the retirement plan account, roll over such investment/proceeds from the retirement plan account to a IRA or make a distribution from the retirement plan account, we acknowledge that Sequent is a “fiduciary” 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. The way Sequent makes money creates conflicts with your interests so Sequent operates under a special rule that requires Sequent to act in your best interest and not put our interest ahead of you. Under this special rule’s provisions, Sequent must act as a fiduciary to a retirement plan account or IRA under ERISA/IRC:
• Meet a professional standard of care when making investment recommendations (e.g., give prudent advice);
• Never put the financial interests of Sequent ahead of you when making recommendations (e.g., give loyal advice);
• Avoid misleading statements about conflicts of interest, fees, and investments;
• Follow policies and procedures designed to ensure that Sequent gives advice that is in your best interest;
• Charge no more than is reasonable for the services of Sequent; and
• Give Client basic information about conflicts of interest. To the extent we recommend you roll over your account from a current retirement plan account to an individual retirement account managed by Sequent, please know that Sequent and our investment adviser representatives have a conflict of interest. We can earn increased investment advisory fees by recommending that you roll over your account at the retirement plan to an IRA managed by Sequent. We will earn fewer investment advisory fees if you do not roll over the funds in the retirement plan to an IRA managed by Sequent. Sequent Planning, LLC Page 14 Form ADV Part 2A Disclosure Brochure Thus, our investment adviser representatives have an economic incentive to recommend a rollover of funds from a retirement plan to an IRA which is a conflict of interest because our recommendation that you open an IRA account to be managed by our firm can be based on our economic incentive and not based exclusively on whether or not moving the IRA to our management program is in your overall best interest. We have taken steps to manage this conflict of interest. We have adopted an impartial conduct standard whereby our investment adviser representatives will (i) provide investment advice to a retirement plan participant regarding a rollover of funds from the retirement plan in accordance with the fiduciary status described below, (ii) not recommend investments which result in Sequent receiving unreasonable compensation related to the rollover of funds from the retirement plan to an IRA, and (iii) fully disclose compensation received by Sequent and our supervised persons and any material conflicts of interest related to recommending the rollover of funds from the retirement plan to an IRA and refrain from making any materially misleading statements regarding such rollover. When providing advice to your regarding a retirement plan account or IRA, our investment advisor representatives will act with the care, skill, prudence, and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims, based on the investment objectives, risk, tolerance, financial circumstances, and a client’s needs, without regard to the financial or other interests of Sequent or our affiliated personnel. Administrative Services Provided by BridgeFT Sequent Planning has contracted with a third-party to receive access to BridgeFT software to utilize its technology platforms to support data reconciliation, performance reporting, fee calculation and billing, client database maintenance, quarterly performance evaluations, and other functions related to the administrative tasks of managing client accounts. Due to this arrangement, BridgeFT will have access to client accounts, but BridgeFT will not serve as an investment adviser to Sequent Planning clients. Clients will not incur additional fees with the firm’s use of BridgeFT. You may see slight differences in the quarter-end market value of your account from your custodian’s statement as compared to the market value of your account from BridgeFT, due to differences in the treatment of accrued interest posting, trade date versus settlement date, and other variables. Investment Newsletters Sequent Planning provides to clients and prospective clients ongoing financial communications which may be purchased from a financial communications firm or created internally. Newsletters are always offered on an impersonal basis and do not focus on the needs of a specific individual. Educational Programs Sequent Planning offers educational and informative educational events to clients and prospective clients. The content for these programs may be developed internally or purchased from a financial communications firm. Workshops are offered on an impersonal basis and do not focus on the individual needs of the participants. Sequent Planning, LLC Page 15 Form ADV Part 2A Disclosure Brochure Advice on Certain Types of Investments Sequent Planning provides investment advice on the following types of investments:
• Mutual Funds
• Exchange Traded Funds (ETFs)
• Exchange-listed Securities
• Securities Traded Over-the-Counter
• Corporate Debt Securities
• Commercial Paper
• Certificates of Deposit
• Municipal Securities
• Variable Annuities and Sub-Accounts
• Life Insurance
• Long Term Care Insurance
• US Government Securities
• Interests in Partnerships Investing in Real Estate
• Non-Traded Real Estate Investment Trusts (REITs) We reserve the right to offer advice on any investment product that may be suitable for each client’s specific circumstances, needs, goals and objectives. It is not our typical investment strategy to attempt to time the market, but we may increase or decrease cash holdings as deemed appropriate based on your risk tolerance and/or your risk capacity and our expectations of market behavior. We may modify our investment strategy to accommodate special situations such as low basis stock, stock options, legacy holdings, inheritances, closely held businesses, collectibles, or special tax situations. (Please refer to Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss for more information.) Participation in Wrap Fee Programs Sequent Planning offers investment advisory services through both wrap fee programs and non-wrap fee programs. A wrap fee program is an advisory program under which a specified fee (or fees), not based directly upon transactions in a client’s account, is charged for investment advisory services. (it “wraps” the transactional expenses associated to the investment account into the Advisory Fee). A non-wrap fee program has a specific Advisory Fee and also charges the client directly for transactional expenses (an example would be transactional expense incurred to buy or sell a security). SEI Wrap Fee Program In the SEI Wrap Fee Program, Sequent will recommend an investment portfolio strategy developed by SEI Investment based on the client’s situation, goals and need. The SEI portfolio strategies include the SEI Mutual Fund, SEI Managed Account Solutions, SEI Distribution Focused, and Non SEI investments. For more information regarding the SEI Wrap Fee Program, please see the SEI Wrap Fee Brochure. Tailor Advisory Services to Individual Needs of Clients Sequent Planning’s advisory services are tailored to your individual needs. This means, for example, that when we provide asset management services, you are given the ability to impose restrictions on the Sequent Planning, LLC Page 16 Form ADV Part 2A Disclosure Brochure accounts we manage for you, including specific investment selections and sectors. Our financial planning services are provided based on your individual financial situation. When providing asset management services and/or financial planning services, we work with you on a one-on-one basis through interviews and questionnaires to determine your investment objectives and suitability information. We retain the right to refuse to work with you. Sequent will not enter into an investment adviser agreement with a prospective client whose investment objectives may be considered incompatible with our investment philosophy or strategies or where the prospective client seeks to impose unduly restrictive investment guidelines. Client Assets Managed by Sequent Planning The amount of clients’ assets managed by Sequent Planning totaled $373,438,734 as of December 31, 2023. All assets are managed on a discretionary basis.