Item 5 Additional Compensation ............................................................................................................................ 20 Item 6 Supervision ........................................................................................................................................................ 20 Firm Description Opulen Financial Group, LLC (“OFG”) was founded in June of 2009 and began offering investment advisory services in 2014. Thomas J. Cymer is the managing member. Types of Advisory Services ASSET MANAGEMENT OFG offers discretionary and non-discretionary asset management services to advisory Clients. OFG will offer Clients ongoing asset management services through determining individual investment goals, time horizons, objectives, and risk tolerance. Investment strategies, investment selection, asset allocation, portfolio monitoring and the overall investment program will be based on the above factors. Discretionary When the Client provides OFG discretionary authority the Client will sign a limited trading authorization or equivalent. OFG will have the authority to execute transactions in the account without seeking Client approval on each transaction. Non-Discretionary When the Client elects to use OFG on a non-discretionary basis, OFG will determine the securities to be bought or sold and the amount of the securities to be bought or sold. However, OFG will obtain prior Client approval on each and every transaction before executing any transaction. Betterment Platform OFG offers discretionary direct asset management services to advisory clients utilizing The Betterment for Advisors platform for digital services. On this platform, OFG has the discretion to delegate the management of all or part of the Assets to one or more independent investment managers or independent investment management programs (“Independent Managers”). To the extent utilized, Independent Managers will have limited power-of-attorney and trading authority over those assets OFG directs to them for management. OFG will supervise the Independent Managers and monitor and review asset allocation and asset performance. OFG may terminate or change Independent Managers when, in OFG’s sole discretion, OFG believes such termination or changes is in your best interest. FINANCIAL PLANNING AND CONSULTING OFG offers financial planning and consulting services on a negotiable hourly fee basis. Financial planning will typically involve providing a variety of advisory services to Clients regarding the management of their financial resources based upon an analysis of their individual needs. If you retain OFG for financial planning and consulting services, OFG will meet with you to gather information about your financial circumstances and objectives. Once OFG reviews and analyzes the information you provided, OFG will deliver a plan to you, designed to help you achieve your stated financial goals and objectives. Financial plans and/or consulting are based on your financial situation at the time OFG presents the plan to you, and on the financial information you provided to OFG. You must promptly notify OFG if your financial situation, goals, objectives, or needs change. If financial planning services are applicable, a thorough review of all applicable topics including but not limited to the following:
• Identification and Clarification of Goals -This step is all about collecting and prioritizing short-term and long-term financial goals from client, who maybe business owners, professionals, executives or individual, that need money and planning to achieve.
• Cash Flow Planning, Debt Elimination and Budgeting - The planning review Client’s current and projected incomes, expenses, current debts, and net assets. And optimize the best pay off strategy along with achievable budgeting for Client to become debt free while maintaining Client’s quality of life and lifestyle.
• Investment Planning - Advise Client how to smartly invest their money to ensure wealth accumulation based on their time horizon and risk tolerance. Client may also need recommendations on which diversified investment portfolio will be the optimal to meet their financial goals. Additionally, Clients may be concerned about how to invest in a tax-efficient way to accumulate their wealth to accomplish their goals.
• Retirement Planning - Clients usually need answers to questions like: “Will we be able to retire comfortably at age 62 or 65 or 67 or 70 based on the expected, before-tax or after-tax, income for the lifestyle, considering traveling and health care needs etc., with all of our current level of retirement savings? What additional savings should one consider for the income level desired? If we can’t make our goal, what will the outcome be for our retirement?” And what is the safe and optimal income withdraw rate from retirement funds.
• College Planning - The expense for children’s higher education is expected to keep increasing over time due to potential inflation. There are alternative ways and strategies to save and fund for education. Based on the education goal, some is more optimal than others, either through pre-paid tuition plan or a 529 College Savings Plan etc. OFG will help explain and explore alternatives available to the Client and offer recommendation as to what might be the most suitable to Client’s goal.
• Life Insurance and Disability Income Planning - Assess areas of risk exposure to ensure proper coverage are very important when it comes to protecting family and business with either a lump sum payment or an income replacement for as long as disability, in addition to home, auto and umbrella insurances. The planning will be based on the financial goals and liability to determine what life insurance, long-term-care insurance and disability income, if needed how much coverage, are recommended to provide protection and risk management.
• Employee Benefit Planning - The planning applies a multi-disciplined approach and education to recommend employee benefit program so that it improves employee satisfaction, business productivity through non-wage compensation, profit sharing, and other plans etc.
• Income Tax Planning - Income taxes can be costly, complicated, but optimized. The planning will recommend some appropriate financial strategies considering income tax scenarios to improve overall tax situation. Some unique tax savings strategies may be available to the Client or their business. OFG will help identify tax savings opportunities and potential pitfalls to avoid. OFG does not provide income tax advice, and recommend Clients seek the services of a tax advisor as needed.
• Estate Wealth

Transfer Strategies and Legacy Planning - The planning will review Clients overall financial assets and advise Clients to best meet their legacy goals. Assist Clients in working together with their attorney to develop long-term strategies. These include as appropriate, gifting, living trusts, as well as more sophisticated trusts and strategies, wills, review estate tax, powers of attorney, beneficiary designations and health care directives. We do not provide legal advice nor draft legal documents, but recommend Clients seek the services of an attorney as collaboration needed.
• Charitable Giving Strategies and Planning - The planning tailors to Client’s charity inclination to give to charity in the most tax-efficient manner. As one key advantage of tax strategies is its reduction of the cost of donations that Client have already chosen to make matching Client’s personal values and goals. For tax- efficient charitable giving, the planning will consider one or more of standard tax planning implementation strategies and collaborate with Client’s attorney. You are under no obligation to act on our financial planning recommendations. Should you choose to act on any of our recommendations, you are not obligated to implement the financial plan through any of our other investment advisory services. Moreover, you may act on our recommendations by placing securities transactions with any brokerage firm. Financial plans will be completed and delivered inside of sixty (60) days. Client may terminate advisory services with five (5) business days written notice. Services are considered complete when the plan and/or recommendations are rendered. ERISA PLAN SERVICES OFG provides service to qualified and non-qualified retirement plans including 401(k) plans, 403(b) plans, pension and profit-sharing plans, cash balance plans, and deferred compensation plans. OFG acts as a 3(21) advisor: Limited Scope ERISA 3(21) Fiduciary. OFG typically acts as a limited scope ERISA 3(21) fiduciary that can advise, help and assist plan sponsors with their investment decisions on a non-discretionary basis. As an investment advisor OFG has a fiduciary duty to act in the best interest of the Client. The plan sponsor is still ultimately responsible for the decisions made in their plan, though using OFG can help the plan sponsor delegate liability by following a diligent process. 1. Fiduciary Services are:  Provide non-discretionary investment advice to the Client about asset classes and investment alternatives available for the Plan in accordance with the Plan’s investment policies and objectives. Client will make the final decision regarding the initial selection, retention, removal and addition of investment options.  Assist the Client in the development of an investment policy statement (“IPS”). The IPS establishes the investment policies and objectives for the Plan. Client shall have the ultimate responsibility and authority to establish such policies and objectives and to adopt and amend the IPS.  Provide non-discretionary investment advice to the Plan Sponsor with respect to the selection of a qualified default investment alternative for participants who are automatically enrolled in the Plan or who have otherwise failed to make investment elections. The Client retains the sole responsibility to provide all notices to the Plan participants required under ERISA Section 404(c) (5) and 404(a)-5. 2. Non-fiduciary Services are:  Assist in the education of Plan participants about general investment information and the investment alternatives available to them under the Plan. Client understands the Advisor’s assistance in education of the Plan participants shall be consistent with and within the scope of the Department of Labor’s definition of investment education (Department of Labor Interpretive Bulletin 96-1). As such, the Advisor is not providing fiduciary advice as defined by ERISA 3(21)(A)(ii) to the Plan participants. Advisor will not provide investment advice concerning the prudence of any investment option or combination of investment options for a particular participant or beneficiary under the Plan.  Assist in monitoring investment options by preparing periodic investment reports that document investment performance, consistency of fund management and conformance to the guidelines set forth in the IPS and make recommendations to maintain, remove or replace investment options.  Assist in the group enrollment meetings designed to increase retirement plan participation among the employees and investment and financial understanding by the employees.  Meet with Client on a periodic basis to discuss the reports and the investment recommendations. Advisor may provide these services or, alternatively, may arrange for the Plan’s other providers to offer these services, as agreed upon between Advisor and Client. 3. The Advisor has no responsibility to provide services related to the following types of assets (“Excluded Assets”): a. Employer securities; b. Real estate (except for real estate funds or publicly traded REITs); c. Stock brokerage accounts or mutual fund windows; d. Participant loans; e. Non-publicly traded partnership interests; f. Other non-publicly traded securities or property (other than collective trusts and similar vehicles); or g. Other hard-to-value or illiquid securities or property. Excluded Assets will not be included in calculation of Fees paid to the Advisor under this Agreement. Specific services will be outlined in detail to each plan in the 408(b)2 disclosure. SEMINARS OFG holds seminars to educate the public on different types of investments and the different services they offer. The seminars are educational in nature and no specific investment or tax advice is given. OFG does not charge a fee for attendance to these seminars. Client Tailored Services and Client Imposed Restrictions The goals and objectives for each Client are documented in our Client files. Investment strategies are created that reflect the stated goals and objective. Clients may impose restrictions on investing in certain securities or types of securities. Agreements may not be assigned without written Client consent. Wrap Fee Programs OFG does sponsor and manage a wrap fee program. The Client pays one fee to OFG which includes OFG’s Management Fee and the transaction costs associated with the transactions. Thomas J. Cymer, Managing Member, will manage all Program accounts. Accounts will not be managed by any other party. As of October 1, 2022, no new clients will be placed in the wrap program sponsored and managed by OFG. Client Assets under Management OFG has the following assets under management: Discretionary Amounts: Non-discretionary Amounts: Date Calculated: $103,616,000 $2,078,000 June 30, 2023