Description of Advisory Firm The Planning Project, LLC DBA The Sum is registered as an Investment Adviser with the Securities and Exchange Commission. We were founded in March 2018. Paul Michael Rahn, Jr. is the principal owner of The Sum. As of December 31, 2023, The Sum managed $305,556,227 of assets under management on a discretionary basis only. Types of Advisory Services Investment Management Services Our firm provides discretionary portfolio management services to many of our clients. Our investment advice is personalized to meet our clients’ goals and objectives. Through personal discussions in which goals and objectives based on a client's particular circumstances are established, we develop a client's personal investment policy or an investment plan with an asset allocation target and create and manage a portfolio based on that policy or allocation targets. We may also review and discuss a client’s prior investment history, as well as family composition and background. Account supervision is guided by the stated objectives of the client (e.g., maximum capital appreciation, growth, income, or growth, and income), as well as tax considerations. Once the portfolio is constructed, we will monitor and rebalance the portfolio as required by changes in market conditional and in our clients’ circumstances. Participation in a portfolio management relationship requires that our firm is granted discretionary authority to manage each account. Discretionary authorization will allow our firm to determine the specific securities, and the amount, to be purchased or sold for your account without your prior approval for each transaction. Discretionary authority is typically granted by the investment advisory agreement signed with our firm, a limited power of attorney, or trading authorization forms. Clients may impose reasonable restrictions on investing in certain securities by submitting these requests in writing. Fees pertaining to this service are outlined in Item 5 of this brochure. Comprehensive Financial Planning This service involves working one-on-one with a financial planner over an extended period of time. By paying a fixed monthly or quarterly fee, clients get to work with a planner who will collaborate with them to develop and implement their plan. The planner will monitor the plan, recommend any changes, and ensure the plan is up to date. Comprehensive Financial Planning at The Sum consists of two phases. The first is Onboarding, which is a lengthy dive into the Clients objectives and goals. During the onboarding phase, topics covered could include the following as applicable to the client’s situation: retirement planning, income planning, investment planning, tax planning, estate planning, insurance planning, and risk management planning. The second phase is Ongoing and involves reviews with the Clients twice annually. Upon desiring a comprehensive plan, a client will be taken through the Onboarding phase establishing their financial goals and values.. They will be required to provide information to help complete the areas of analysis listed above. Once the client's information is reviewed, their plan will be built and analyzed, and then the findings, analysis and potential changes to their current situation will be reviewed with the client. Clients engaging in this service will receive a written or an electronic report, providing the client with a detailed financial plan designed to achieve his or her stated financial goals and objectives. Once the plan is in place, the client shall move to the Ongoing phase. During this phase, clients will meet with a planner twice per year to monitor and execute the plan. Usually one meeting will take place in the first half of the year and one in the second half of the year. Throughout the year, follow-up phone calls and emails will be made to the client to confirm that any agreed upon action steps have been carried out as needed. Project Based or Hourly Financial Planning Occasionally, we provide financial planning services on an hourly or project basis. Hourly Financial Planning involves an evaluation of a client's current and future financial state by using currently known variables to predict future cash flows, asset values, and withdrawal plans. The key defining aspect of financial planning is that through the financial planning process, all questions, information, and analysis will be considered as they affect and are affected by the entire financial and life situation of the client. Clients purchasing this service will receive a written or an electronic report, providing the client with a detailed financial plan designed to achieve his or her stated financial goals and objectives. In general, the financial plan will address any or all of the following areas of concern. The client and advisor will work together to select the specific areas to cover. These areas may include, but are not limited to, the following: ● Business Planning: We provide consulting services for clients who currently operate their own business, are considering starting a business, or are planning for an exit from their current business. Under this type of engagement, we work with you to assess your current situation, identify your objectives, and develop a plan aimed at achieving your goals. ● Cash Flow and Debt Management: We will conduct a review of your income and expenses to determine your current surplus or deficit along with advice on prioritizing how any surplus should be used or how to reduce expenses if they exceed your income. Advice may also be provided on which debts to pay off first based on factors such as the interest rate of the debt and any income tax ramifications. We may also recommend what we believe to be an appropriate

cash reserve that should be considered for emergencies and other financial goals, along with a review of accounts (such as money market funds) for such reserves, plus strategies to save desired amounts. ● College Savings: Includes projecting the amount that will be needed to achieve college or other post- secondary education funding goals, along with advice on ways for you to save the desired amount. Recommendations as to savings strategies are included, and, if needed, we will review your financial picture as it relates to eligibility for financial aid or the best way to contribute to grandchildren (if appropriate). ● Employee Benefits Optimization: We will provide review and analysis as to whether you, as an employee, are taking the maximum advantage possible of your employee benefits. If you are a business owner, we will consider and/or recommend the various benefit programs that can be structured to meet both business and personal retirement goals. ● Estate Planning: This usually includes an analysis of your exposure to estate taxes and your current estate plan, which may include whether you have a will, powers of attorney, trusts, and other related documents. Working with local partners and tax professionals, our advice also typically includes ways for you to minimize or avoid future estate taxes by implementing appropriate estate planning strategies such as the use of applicable trusts. We always recommend that you consult with a qualified attorney when you initiate, update, or complete estate planning activities. We may provide you with contact information for attorneys who specialize in estate planning when you wish to hire an attorney for such purposes. From time-to-time, we will participate in meetings or phone calls between you and your attorney with your approval or request. ● Financial Goals: We will help clients identify financial goals and develop a plan to reach them. We will identify what you plan to accomplish, what resources you will need to make it happen, how much time you will need to reach the goal, and how much you should budget for your goal. ● Insurance: Review of existing policies to ensure proper coverage for life, health, disability, long-term care, liability, home, and automobile. ● Investment Analysis: This may involve developing an asset allocation strategy to meet clients’ financial goals and risk tolerance, providing information on investment vehicles and strategies, reviewing employee stock options, as well as assisting you in establishing your own investment account at a selected broker/dealer or custodian. The strategies and types of investments we may recommend are further discussed in Item 8 of this brochure. ● Retirement Planning: Our retirement planning services typically include projections of your likelihood of achieving your financial goals, typically focusing on financial independence as the primary objective. For situations where projections show less than the desired results, we may make recommendations, including those that may impact the original projections by adjusting certain variables (e.g., working longer, saving more, spending less, taking more risk with investments). If you are near retirement or already retired, advice may be given on appropriate distribution strategies to minimize the likelihood of running out of money or having to adversely alter spending during your retirement years. ● Risk Management: A risk management review includes an analysis of your exposure to major risks that could have a significant adverse impact on your financial picture, such as premature death, disability, property and casualty losses, or the need for long‐term care planning. Advice may be provided on ways to minimize such risks and about weighing the costs of purchasing insurance versus the benefits of doing so and, likewise, the potential cost of not purchasing insurance (“self‐insuring”). ● Tax Planning Strategies: Advice may include ways to minimize current and future income taxes as a part of your overall financial planning picture. For example, we may make recommendations on which type of account(s) or specific investments should be owned based in part on their “tax efficiency,” with consideration that there is always a possibility of future changes to federal, state, or local tax laws and rates that may impact your situation. We recommend that you consult with a qualified tax professional before initiating any tax planning strategy, and we may provide you with contact information for accountants or attorneys who specialize in this area if you wish to hire someone for such purposes. We will participate in meetings or phone calls between you and your tax professional with your approval. ● Securities Based Line of Credit: A securities-based line of credit from a bank allows you to borrow against the value of your portfolio, usually at variable interest rates. Assets are pledged as collateral and held in a separate brokerage account at a broker-dealer. The firm currently only has one client in this type of account and it is currently not in our plans to present this to other clients. A securities-based line of credit is subject to a high degree of risk. Client Tailored Services and Client Imposed Restrictions We offer the same suite of services to all of our clients. However, specific client financial plans and their implementation are dependent upon the client Investment Policy Statement or allocation targets (suitability) which outlines each client’s current situation (income, tax levels, and risk tolerance levels) and is used to construct a client specific plan to aid in the selection of a portfolio that matches restrictions, needs, and targets. Wrap Fee Programs We do not participate in wrap fee programs.