EPKS provides securities-related investment advisory and consulting services to its clients, with its principal business activities focused on debt investing in small and medium sized U.S. companies, including in connection with public policy programs. EPKS is a Delaware limited liability company that was organized in 2020 and registered with the SEC as an investment adviser for the first time in 2020. Mr. Paul Kasper is the sole and managing member of EPKS and serves as the firm’s Chief Executive Officer and Chief Compliance Officer. EPKS currently provides non-discretionary securities-related investment advisory and consulting services to other SEC-registered investment advisers. Under an agreement (the “ECG Consulting Agreement”) with Enhanced Capital Group, LLC (“ECG”), a relying adviser of Enhanced Capital Partners, LLC (together with its relying advisers, including ECG, “Enhanced Capital”), as an independent contractor EPKS provides investment advisory and consulting services to Enhanced Capital and its associate, Tree Line Capital Partners, LLC (together with its relying advisers, “Tree Line”).1 Under the ECG Consulting Agreement, and under a separate agreement between Mr. Kasper, ECG and certain of its Principals, and Tree Line and certain of its Principals (the “Shared Services Agreement”), Mr. Kasper serves on the Investment Committees of the private funds and separate accounts listed below that are managed by Enhanced Capital and Tree Line and provides the other services described below. Mr. Kasper was an employee of Enhanced Capital from 2008 to 2020.  Popular Mezzanine Fund, LLC (the “PR Mezzanine Fund”) is a separate account co-managed by Enhanced Capital and Popular Securities, LLC. The PR Mezzanine Fund makes debt and equity investments in privately held businesses located in Puerto Rico that meet the requirements of the Community Reinvestment Act of 1977 (the “Community Reinvestment Act”) and the community development and public welfare requirements of Section 208.22(b)(1) of Regulation H of the Federal Reserve System (the “Community Development Regulations”). In addition to serving on its Investment Committee, Mr. Kasper provides portfolio management services to the PR Mezzanine Fund.  Enhanced Small Business Investment Company, LP (“SBIC Fund I”), a participant in the SBIC program administered by the U.S. Small Business 1 Enhanced Capital and Tree Line are associated as follows: (i) ECG, through its subsidiary Enhanced Asset Management, LLC owns minority membership interests in certain of Tree Line’s relying advisers, as detailed in Tree Line’s Form ADV; (ii) the Chief Executive Officer of Enhanced Capital serves as a managing member of ESBIC GP (as defined below), a relying adviser of Tree Line and the general partner of ESBIC II GP (as defined below); and (iii) in connection with the Shared Services Agreement. Administration (the “SBA”), is managed

by Enhanced Capital. SBIC Fund I primarily makes debt investments in businesses that meet the investment parameters and restrictions set forth in Title 13, Chapter I, Part 107 of the Code of the Federal Regulations and Title 13, Chapter I, Part 121 of the Code of Federal Regulations (the “SBIC Regulations”). In addition to serving on its Investment Committee, Mr. Kasper a Principal of SBIC Fund I and provides portfolio management services to the Fund. While SBIC Fund I may still make follow on investments in existing portfolio companies, it is no longer making investments in new portfolio companies.  The following private funds and separate accounts managed by TreeLine, each of which primarily makes debt investments in lower middle market businesses offering first lien, second lien, unitranche, mezzanine term loans and equity co- investments (the “Tree Line Funds”): Tree Line Direct Lending, LP; Tree Line Credit Strategies; Tree Line Direct Lending II, LP; TLDL (SC), LP; PPC-TL Senior Secondary Loans, LP; PPC-TL SC, LP; Tree Line Direct Lending III, LP; and Tree Line Direct Lending III Offshore Feeder Fund, L.P. In addition to serving on their Investment Committees, Mr. Kasper provides portfolio management services to the Tree Line Funds.  Enhanced Small Business Investment Company II, LP (“SBIC Fund II”), a participant in the SBIC program administered by the SBA, is managed by Tree Line. SBIC Fund II primarily makes debt investments in businesses that meet the investment parameters and restrictions of the SBIC Regulations. In addition to serving on its Investment Committee, Mr. Kasper provides portfolio management services to the Fund. Mr. Kasper is also a managing member of SBIC Fund II’s general partner, Enhanced Small Business Investment Company II GP, LLC (“ESBIC GP”). Mr. Kasper’s investment advice is tailored to the individual needs of the funds and accounts described above, in keeping with each fund’s or account’s governing documents, investment management agreement(s), and/or applicable statutory mandates or regulatory restrictions. Mr. Kasper also serves on the Investment Committees of, and provides portfolio management services to, some of Enhanced Capital’s proprietary funds raised through state focused investment programs state legislatures, state pension funds and the federal government (“State Investment Funds”). These programs are intended to channel investment capital into targeted businesses and thereby create jobs, increase tax revenues and establish a local investment community infrastructure by attracting qualified managers to invest in businesses in specific states. Each legislatively enacted State Investment Fund has strict statutory investment mandates/restrictions with respect to the types of businesses in which a State Investment Fund may invest. As of December 31, 2023, EPKS had approximately $2,584,254,305 in non-discretionary regulatory assets under management.