ADV Part 2A – Firm Brochure Page 5 The Dala Group, LLC
• Estate Planning: This service involves advice with respect to property ownership, distribution strategies, estate tax reduction, and tax payment techniques. It involves a discussion of gifts, trusts, etc. and the disposition of business interests. Tax consequences and their implications are identified and evaluated. At the request of the Client, our firm will engage the client’s chosen personal estate attorney or planner, with regard to advising the wealth management of the estate planning.
• Charitable Planning: This includes the incorporation of charitable giving into a client’s financial plan that maximizes philanthropic, tax, and legacy planning goals.
• Education Planning: This includes alternatives and strategies with respect to the complete or partial funding of college or other post-secondary education experience. We discuss opportunities for tax deductions as part of funding education as well as the alternate tax-advantaged options if an account is overfunded.
• Corporate and Personal Tax Planning: Our firm offers annual tax planning as part of our comprehensive financial planning service. We evaluate topics like tax-efficient retirement vehicles, charitable giving strategies, realizing capital gains, Roth IRA conversions, tax credit eligibility, and more. We can run projections to see how potential changes may impact our clients’ upcoming tax liability. We may also offer advice as to how tax laws may affect various financial decisions, e.g. acquisitions, pension strategy, investing in new opportunities or consolidation of existing investments, and individual taxation issues, among others.
• Insurance Analysis: This includes risk management associated with advisory recommendations based on the combination of insurance types that best meet a client’s specific needs, e.g. life, health, disability, and long-term care, and others as appropriate.
• Lines of Credit Evaluation: This service includes an evaluation of the client’s access to lines of credit, their applicability as a means to raise funds when the sum required is unknown, and a cost benefit analysis to determine whether opening a line of credit would be advisable given the individuals current financial goals.
• Business and Personal Financial Planning: This service involves an analysis of Client’s cash flow, their business’ cash flow where applicable, and combined tax liabilities. This service may extend to incorporate other financial planning services stated above to determine a better balance between the client’s personal and professional enterprises. Retirement Plan Consulting: Our firm provides retirement plan consulting services to employer plan sponsors on an ongoing basis. Generally, such consulting services consist of assisting employer plan sponsors in establishing, monitoring and reviewing their company's participant-directed retirement plan. As the needs of the plan sponsor dictate, areas of advising could include: investment options, plan structure and participant education. Retirement Plan Consulting services typically include: ADV Part 2A – Firm Brochure Page 6 The Dala Group, LLC
• Establishing an Investment Policy Statement – Our firm will assist in the development of a statement that summarizes the investment goals and objectives along with the broad strategies to be employed to meet the objectives.
• Investment Options – Our firm will work with the Plan Sponsor to evaluate existing investment options and make recommendations for appropriate changes.
• Asset Allocation and Portfolio Construction – Our firm will develop strategic asset allocation models to aid Participants in developing strategies to meet their investment objectives, time horizon, financial situation and tolerance for risk.
• Investment Monitoring – Our firm will monitor the performance of the investments and notify the client in the event of over/underperformance and in times of market volatility.
• Employee Communications – For pension, profit sharing and 401(k) plan clients with individual plan participants exercising control over assets in their own account (''self- directed plans''), we may also provide educational support and investment workshops designed for the plan participants when the plan sponsor engages our firm to provide these services. The nature of the topics to be covered will be determined by us and the client under the guidelines established in ERISA Section 404(c). The educational support and

investment workshops will NOT provide plan participants with individualized, tailored investment advice or individualized, tailored asset allocation recommendations. Individuals seeking individualized advice may request private consultation (either by telephone or in person), during which specific investment strategies may be discussed. The implementation of any or all recommendations is solely at the discretion of the participant, unless a separate advisory agreement has been implemented between the participant and the advisor. In providing services for retirement plan consulting, our firm does not provide any advisory services with respect to the following types of assets: employer securities, real estate (excluding real estate funds and publicly traded REITS), participant loans, non-publicly traded securities or assets, other illiquid investments, or brokerage window programs (collectively, “Excluded Assets”). All retirement plan consulting services shall be in compliance with the applicable state laws regulating retirement consulting services. This applies to client accounts that are retirement or other employee benefit plans (“Plan”) governed by the Employee Retirement Income Security Act of 1974, as amended (“ERISA”). If the client accounts are part of a Plan, and our firm accepts appointment to provide services to such accounts, our firm acknowledges its fiduciary standard within the meaning of Section 3(21) or 3(38) of ERISA as designated by the Retirement Plan Consulting Agreement with respect to the provision of services described therein. Tailoring of Advisory Services Our firm offers specific allocation and investment advice to consulting and wealth management clients and general investment advice for retirement plan consulting. ADV Part 2A – Firm Brochure Page 7 The Dala Group, LLC SP Financial Group When our firm believes that individual bonds are the best fit for a specific client need, we may recommend that clients use SP Financial Group to analyze and purchase these bonds. Prior to purchasing, SP Financial Group will provide a client specific proposal that is reviewed and approved by our Chief Investment Officer, Mike Heatwole. SP Financial Group does not have discretionary authority or custody over client assets, as once the bond is purchased it is moved into the clients Schwab account. SP Financial Group earns their fees based on the markups that are charged on the individual bonds they purchase. Our firm does not receive a portion of these fees. Participation in Wrap Fee Programs Our firm offers and sponsors a wrap fee program. Comprehensive Portfolio Management services are only offered through wrapped accounts, which are managed on an individualized basis according to the client’s investment objectives, financial goals, risk tolerance, etc. Please see our Part 2A, Appendix 1 (the “Wrap Fee Program Brochure”) for more information. Regulatory Assets Under Management Our firm manages $123,039,004 on a discretionary basis and $4,833,448 on a non- discretionary basis as of December 31, 2023. Compensation for Our Advisory Services Financial Consulting: We charge on an hourly basis for our financial consulting services. The total estimated fee, as well as the ultimate fee that we charge you, is based on the scope and complexity of our engagement with you. Our hourly fees are $350. We require a retainer of fifty-percent (50%) of the ultimate financial consulting fee with the remainder of the fee directly billed to you and due to us within thirty (30) days of your financial plan being delivered or consultation rendered to you. We will not require a retainer exceeding $1,200 when services cannot be rendered within 6 (six) months. Hourly Fees: Our hourly fees are non-negotiable. Projects spanning more than three months will be billed quarterly. The items addressed in a modular plan or general consulting services may include one or more of the services listed above. The amount of time spent will depend on the complexity of the request and all services will be completed within six months. The total number of hours will be estimated prior to the engagement and will be specified in our firm’s Financial Planning & Consulting Agreement for hourly services. The client will be invoiced directly for hourly fees.
• Example: A client meets with our firm to discuss basic financial consulting issues and seeks general investment advice relating to broad issues such as retirement planning and