Wimmer Consulting, LLC (herein referred to as “Wimmer Consulting,” “Advisor,” “Firm,” “we,” “our,” or “us”) is an investment adviser registered with the U.S. Securities and Exchange Commission (“SEC”) as an investment adviser. Wimmer provides services specifically addressing the needs of individuals and families that have accumulated significant wealth. In providing these services to its clients, Advisor is sensitive to the individual and personal objectives of each client in evaluating the alternatives available. The services provided are in the areas of asset management, gift and estate tax planning, and formation of specific insurance funding strategies. Additionally, the Advisor will assist in the selections of third-party asset managers and fiduciaries and analysis of various investment opportunities. Ownership Jay S. Wimmer is the sole member of Wimmer Consulting, LLC. Services Offered Wimmer offers the following advisory services:
• Financial planning services
• Portfolio management services for individuals and/or small businesses
• Pension consulting services
• Selection of other advisers
• Sub-Advisory services Portfolio Management Services This service is conducted on a discretionary or non-discretionary basis and is designed to provide you with appropriate asset allocation, diversification, and risk characteristics consistent with prudent portfolio management. Estate Planning This includes advice with respect to property ownership, distribution strategies, estate tax reductions, and tax payment techniques. It involves a discussion of gifts, trust, etc. and the disposition of business interests. Tax consequences and their implica tions are identified and evaluated. Business Planning/Business Succession Planning – this includes alternatives and strategies with respect to the continuity or disposition of the business upon the business owner’s retirement, death, disability, or decision to sell. Tax consequences and their implications are identified and evaluated. Third Party Money Managers Clients may also be referred to a third party to manage a part of the client’s portfolio. This may be an individual account manager, a hedge fund, mutual fund, or any suitable type of management needed by the client. We are compensated by the third party as a solicitor . Advisor 2 | P a g e 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, Advisor is 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 pursuant to SEC Rule 206(4)-3 and applicable state securities rules and regulations. Under this program, Advisor assists 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. You may then select a third-party money manager 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. Advisor is available to answer questions that you may have regarding your account , and function 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. Advisor does not have trading authority with respect to your designated account managed by the third-party money manager. Clients are advised that there may be other third-party managed programs not recommended by us, which are suitable for the Client, and that may be more or less costly than arrangements recommended by us. No guarantees can be made that a client’s financial goals or objectives will be achieved by a third-party investment adviser recommended by the Firm. Further, no guarantees of performance can ever be offered by us (Please refer to Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss for more details). Sub-Advisory Services Wimmer provides non-discretionary sub-advisor services to other unaffiliated registered investment advisors for the purpose of providing investment research and making investment recommendations. Investment Analysis Advisor will review various investment opportunities presented to its clients. These opportunities may include investments in closely held corporations, Regulation D offerings as well as publicly traded investments. Assets Under Management The total amount of client assets managed by us totaled $105,867,025 as of December 31, 2023. The assets that we managed on a discretionary basis are assets owned by non -U.S. based reinsurance entities. The assets are held by a domestic bank/brokerage under a tri-party custodial agreement between the bank, a domestic servicing insurance company a nd our client. Total discretionary assets under management of this type as of December 31, 202 3, was $2,021,630. Clients’ assets managed on a non-discretionary basis totaled $103,845,395 as of December 31, 2023. 3 | P a g e Wrap Programs Wimmer does not sponsor or participate in any wrap fee programs. We may refer suitable clients to a third-party money manager that may offer a wrap fee program. Retirement Accounts – DOL Disclosure We are fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act of 1974 (“ERISA”) and/or the Internal Revenue Code (“Code”), as applicable, when we provide investment advice regarding portfolio assets held in an IRA, Roth IRA, Archer Medical Savings Account, a Plan covered by ERISA, or a plan described in Section 4975(e)(1)(A) of the Code (collectively referred to collectively sometimes herein as (“Retirement Accounts”). To ensure that Wimmer will adhere to fiduciary norms and basic standards of fair dealing, we are required to give advice that is in the "best interest" of the retirement client. The best interest standard has two chief components, prudence, and loyalty. Under the prudence standard, the advice must meet a professional standard of care and under the loyalty standard, our advice must be based on the interests of our retirement clients, rather than the potential competing financial interest of Wimmer. To address the conflicts of interest with respect to our compensation earned from Retirement Accounts, we must act in your best interest and not put our interest ahead of yours. To this end, we must:
• Meet a professional standard of care when making investment recommendations (give prudent advice).
• Never put our financial interests ahead of yours when making recommendations (give loyal advice).
• Avoid misleading statements about conflicts of interest, fees, and investments .
• Follow policies and procedures designed to ensure that we give advice that is in your best interest.
• Charge no more than is reasonable for our services; and
• Give you basic information about conflicts of interest.