Intentional Retirement is an investment adviser and is a Limited Liability Company formed under the laws of the State of Nebraska.
• Joseph R. Hearn is the Managing Member and 100% owner of Intentional Retirement. Full details of his education and business background are provided at Item 19 of this Disclosure Brochure.
• Intentional Retirement was approved as a registered investment adviser in October 2020. The investment advisory services of Intentional Retirement are provided to you through an appropriately licensed individual who is an investment adviser representative of Intentional Retirement (referred to as your investment adviser representative throughout this brochure). Your investment adviser representative is limited to providing the services and charging investment advisory fees in accordance with the descriptions detailed in this brochure. However, the exact services you receive and the fees you will be charged will be specified in your advisory services agreement. Description of Advisory Services The following are descriptions of the primary advisory services of Intentional Retirement. Please understand that a written agreement, which details the exact terms of the service, must be signed by you and Intentional Retirement before I can provide you the services described below. Asset Management Services – Intentional Retirement offers asset management services, which involves Intentional Retirement providing you with continuous and ongoing supervision over your specified accounts. You must appoint my firm as your investment adviser of record on specified accounts (collectively, the “Account”). The Account consists only of separate account(s) held by qualified custodian(s) under your name. The qualified custodians maintain physical custody of all funds and securities of the Account, and you retain all rights of ownership (e.g., right to withdraw securities or cash, exercise or delegate proxy voting and receive transaction confirmations) of the Account. The Account is managed by me based on your financial situation, investment objectives and risk tolerance. I actively monitor the Account and provide advice regarding buying, selling, reinvesting or holding securities, cash or other investments of the Account. I will need to obtain certain information from you to determine your financial situation and investment objectives. You will be responsible for notifying me of any updates regarding your financial situation, risk tolerance or investment objective and whether you wish to impose or modify existing investment restrictions; however I will contact you at least annually to discuss any changes or updates regarding your financial situation, risk tolerance or investment objectives. I am always reasonably available to consult with you relative to the status of your Account. You have the ability to impose reasonable restrictions on the management of your accounts, including the ability to instruct me not to purchase certain securities. Intentional Retirement, LLC Page 5 Form ADV Part 2A Firm Brochure It is important that you understand that I manage investments for other clients and give them advice or take actions for them or for my personal accounts that may be different from the advice I provide to you or actions taken for you. I am not obligated to buy, sell or recommend to you any security or other investment that I buy, sell or recommend for any other clients or for my own accounts. Conflicts can arise in the allocation of investment opportunities among accounts that I manage. I strive to allocate investment opportunities believed to be appropriate for your account(s) and other accounts advised by my firm among such accounts equitably and consistent with the best interests of all accounts involved. However, there can be no assurance that a particular investment opportunity that comes to my attention will be allocated in any particular manner. If I obtain material, non-public information about a security or its issuer that I cannot lawfully use or disclose, I have absolutely no obligation to disclose the information to any client or use it for any client’s benefit. Financial Planning & Consulting Services - Intentional Retirement offers financial planning services, which involve preparing a written financial plan covering specific or multiple topics. I provide full written financial plans, which typically address the following topics: Investment Planning, Retirement Planning, Insurance Planning, Tax Planning, Education Planning, Portfolio Reviews, and Asset Allocation. When providing financial planning and consulting services, my role is to find ways to help you understand your overall financial situation and help you set financial objectives. Written financial plans prepared by me do not include specific recommendations of individual securities. I also offer consultations in order to discuss financial planning issues when you do not need a written financial plan. I offer a one-time consultation, which covers mutually agreed upon areas of concern related to investments or financial planning. I also offer “as-needed” consultations, which are limited to consultations in response to a particular investment or financial planning issue raised or request made by you. Under an “as-needed” consultation, it will be incumbent upon you to identify those particular issues for which you are seeking my advice or consultation on. In addition to these services, I offer ongoing advisement consultations to participants in retirement plans (401(k) plans, profit sharing plans, etc.). When providing these services, I review your financial situation, goals and objectives as well as the investment options available in the retirement plan. I will review your retirement plan account at quarterly intervals and will make such recommendations from the list of available investment options in your retirement plan account as are deemed appropriate and consistent with your stated investment objectives and risk tolerance. These services do not constitute asset management services for your retirement plan account; I do not have investment discretion or trading authority over your retirement plan account. You determine whether or not to implement my advice. The implementation of any trades in your retirement plan account is your responsibility. My financial planning and consulting services do not involve implementing any transaction on your behalf or the active and ongoing monitoring or management of your investments or accounts. You have the sole responsibility for determining whether to implement my financial planning and consulting recommendations. To the extent that you would like to implement any of my investment recommendations through Intentional Retirement or retain Intentional Retirement to actively monitor and manage your investments, you must execute a separate written agreement with Intentional Retirement for our asset management services. Intentional Retirement, LLC Page 6 Form ADV Part 2A Firm Brochure Retirement Plan Services - Intentional Retirement offers retirement plan services to retirement plan sponsors and to individual participants in retirement plans. For a corporate sponsor of a retirement plan, my retirement plan services can include, but are not limited to, the following services: Fiduciary Consulting Services Intentional Retirement provides the following Fiduciary Retirement Plan Consulting Services:
• Investment Policy Statement Preparation. Intentional Retirement will help you develop an investment policy statement. The investment policy statement establishes the investment policies and objectives for the Plan. You will have the ultimate responsibility and authority to establish such policies and objectives and to adopt and amend the investment policy statement.
• Non-Discretionary Investment Advice. Intentional Retirement will provide you with general, non- discretionary investment advice regarding assets classes and investment options, consistent with your Plan’s investment policy statement.
• Investment Selection Services. Intentional Retirement will provide you with recommendations of investment options consistent with ERISA section 404(c).
• Investment Due Diligence Review. Intentional Retirement will provide you with periodic due diligence reviews of the Plan’s reports, investment options and recommendations.
• Investment Monitoring. Intentional Retirement will assist in monitoring investment options by preparing periodic investment reports that document investment performance, consistency of fund management and conformation to the guidelines set forth in the investment policy statement and Intentional Retirement will make recommendations to maintain or remove and replace investment options.
• Default Investment Alternative Advice. Intentional Retirement will provide you with non- discretionary investment advice to assist you with the development of qualified default investment alternative(s) (“QDIA”), as defined in DOL Reg. Section 2550.404c-5(e)(4)(i), for participants who are automatically enrolled in the Plan or who otherwise fail to make an investment election. You will retain the sole responsibility to provide all notices to participants required under ERISA section 404(c)(5).
• Individualized Participant Advice. Upon request, Intentional Retirement will provide one-on-one advice to Plan participants regarding their individual situations. For Fiduciary Consulting Services, all recommendations of investment options and portfolios will be submitted to you for your ultimate approval or rejection. For retirement plan Fiduciary Consulting Services, the retirement plan sponsor client or the plan participant who elects to implement any recommendations made by me is solely responsible for implementing all transactions. Fiduciary Consulting Services are not management services, and Intentional Retirement does not serve as administrator or trustee of the plan. Intentional Retirement does not act as custodian for any client account or have access to client funds or securities (with the exception of, some accounts, having written authorization from the client to deduct my fees). Intentional Retirement, LLC Page 7 Form ADV Part 2A Firm Brochure Intentional Retirement acknowledges that in performing the Fiduciary Consulting Services listed above that it is acting as a “fiduciary” as such term is defined under Section 3(21)(A)(ii) of Employee Retirement Income Security Act of 1974 (“ERISA”) for purposes of providing non-discretionary investment advice only. Intentional Retirement will act in a manner consistent with the requirements of a fiduciary under ERISA if, based upon the facts and circumstances, such services cause Intentional Retirement to be a fiduciary as a matter of law. However, in providing the Fiduciary Consulting Services, Intentional Retirement (a) has no responsibility and will not (i) exercise any discretionary authority or discretionary control respecting management of Client’s retirement plan, (ii) exercise any authority or control respecting management or disposition of assets of Client’s retirement plan, or (iii) have any discretionary authority or discretionary responsibility in the administration of Client’s retirement plan or the interpretation of Client’s retirement plan documents, (b) is not an “investment manager” as defined in Section 3(38) of ERISA and does not have the power to manage, acquire or dispose of any

plan assets, and (c) is not the “Administrator” of Client’s retirement plan as defined in ERISA. Non-Fiduciary Services Although an investment adviser is considered a fiduciary under the Investment Advisers Act of 1940 and required to meet the fiduciary duties as defined by the Advisers Act, the services listed here as non- fiduciary should not be considered fiduciary services for the purposes of ERISA since Adviser is not acting as a fiduciary to the Plan as the term “fiduciary” is defined in Section 3(21)(A)(ii) of ERISA. The exact suite of services provided to a client will be listed and detailed in the Qualified Retirement Plan Agreement. Intentional Retirement provides clients with the following Non-Fiduciary Retirement Plan Consulting Services:
• Participant Education. Intentional Retirement will provide education services to Plan participants about general investment principles and the investment alternatives available under the Plan. Intentional Retirement’s assistance in participant investment education will be consistent with and within the scope of DOL Interpretive Bulletin 96-1. Education presentations will not take into account the individual circumstances of each participant and individual recommendations will not be provided unless otherwise agreed upon. Plan participants are responsible for implementing transactions in their own accounts.
• Participant Enrollment. Intentional Retirement will assist you with group enrollment meetings designed to increase retirement plan participation among employees and investment and financial understanding by the employees.
• Qualified Plan Development. Intentional Retirement will assist you with the establishment of a qualified plan by working with you and a selected Third Party Administrator. If you have not already selected a Third Party Administrator, I shall assist you with the review and selection of a Third Party Administrator for the Plan.
• Due Diligence Review. Intentional Retirement will provide you with periodic due diligence reviews of your Plan’s fees and expenses and your Plan’s service providers.
• Fiduciary File Set-up. Intentional Retirement will help you establish a “fiduciary file” for the Plan which contains trust documents, custodial/brokerage statements, investment performance reports, services agreements with investment management vendors, the investment policy Intentional Retirement, LLC Page 8 Form ADV Part 2A Firm Brochure statement, investment committee minutes, asset allocation/asset liability studies, due diligence fields on funds/money managers and monitoring procedures for funds and/or money managers.
• Benchmarking. Intentional Retirement will provide you benchmarking services and will provide analysis concerning the operations of the Plan. I can also meet with individual participants to discuss their specific investment risk tolerance, investment time frame and investment selections. Securities and other types of investments all bear different types and levels of risk. Those risks are typically discussed with clients in defining the investment policies and objectives that will guide investment decisions for their qualified plan accounts. Upon request, as part of my retirement plan services, I can discuss those investments and investment strategies that I believe can tend to reduce these risks for a particular client’s circumstances and plan participants. Clients and plan participants must realize that obtaining higher rates of return on investments entails accepting higher levels of risk. Based upon discussions with the client, I will attempt to identify the balance of risks and rewards that is appropriate and comfortable for the client and other employees. It is still the clients’ responsibility to ask questions if the client does not fully understand the risks associated with any investment. All plan participants are strongly encouraged to read prospectuses, when applicable, and ask questions prior to investing. I strive to render my best judgment for clients. Still, Intentional Retirement cannot assure that investments will be profitable or assure that no losses will occur in their portfolios. Past performance is an important consideration with respect to any investment or investment adviser, but it is not necessarily an accurate predictor of future performance. Intentional Retirement will disclose, to the extent required by ERISA Regulation Section 2550.408b-2(c), to you any change to the information that I am required to disclose under ERISA Regulation Section 2550.408b-2(c)(1)(iv) as soon as practicable, but no later than sixty (60) days from the date on which I am informed of the change (unless such disclosure is precluded due to extraordinary circumstances beyond my control, in which case the information will be disclose as soon as practicable). In accordance with ERISA Regulation Section 2550.408b-2(c)(vi)(A), I will disclose within thirty (30) days following receipt of a written request from the responsible plan fiduciary or Plan Administrator (unless such disclosure is precluded due to extraordinary circumstances beyond my control, in which case the information will be disclosed as soon as practicable) all information related to the Qualified Retirement Plan Agreement and any compensation or fees received in connection with the Agreement that is required for the Plan to comply with the reporting and disclosure requirements of Title 1 of ERISA and the regulations, forms and schedules issued thereunder. If I make an unintentional error or omission in disclosing the information required under ERISA Regulation Section 2550.408b-2(c)(1)(iv) or (vi), I will disclose to you the correct information as soon as practicable, but no later than thirty (30) days from the date on which I learn of such error or omission. Retirement Plan Rollover Recommendations - To the extent I recommend you roll over your account from a current retirement plan to an individual retirement account (“Rollover IRA”), managed by Intentional Retirement please know that Intentional Retirement and our investment adviser representatives have a conflict of interest. Intentional Retirement, LLC Page 9 Form ADV Part 2A Firm Brochure I can earn increased investment advisory fees by recommending that you roll over your account at the retirement plan to a Rollover IRA managed by Intentional Retirement. We will likely earn fewer investment advisory fees if you do not roll over the funds in the retirement plan to a Rollover IRA managed by Intentional Retirement. Thus, our investment adviser representatives have an economic incentive to recommend a rollover of funds from a retirement plan to a Rollover IRA which is a conflict of interest because our recommendation that you open an IRA account to be managed by our firm can be based on our economic incentive and not based exclusively on whether or not moving the IRA to our management program is in your overall best interest. I have taken steps to manage this conflict of interest. I have adopted an impartial conduct standard whereby our investment adviser representatives will (i) provide investment advice to a retirement plan participant regarding a rollover of funds from the retirement plan in accordance with the fiduciary status described below, (ii) not recommend investments which result in Intentional Retirement receiving unreasonable compensation related to the rollover of funds from the retirement plan to a Rollover IRA, and (iii) fully disclose compensation received by Intentional Retirement and our supervised persons and any material conflicts of interest related to recommending the rollover of funds from the retirement plan to a Rollover IRA and refrain from making any materially misleading statements regarding such rollover. To the extent I provide you investment advice as a participant in a retirement plan regarding whether to maintain investments and/or proceeds in the retirement plan, roll over such investment/proceeds from the retirement plan to a Rollover IRA or make a distribution from the retirement plan, Intentional Retirement hereby acknowledges our fiduciary obligations to you with regard to our investment advice about whether to maintain, roll over or distribute proceeds from the retirement plan, and as such a fiduciary with respect to its investment advice to you about whether to maintain, roll over or distribute proceeds from the retirement plan. Our investment adviser representatives shall act with the care, skill, prudence, and diligence under the circumstances then prevailing that a prudent person acting in a like capacity and familiar with such matters would use in the conduct of an enterprise of a like character and with like aims, based on the investment objectives, risk, tolerance, financial circumstances, and a client’s needs, without regard to the financial or other interests of Intentional Retirement or our affiliated personnel. Limits Advice to Certain Types of Investments Intentional Retirement provides investment advice on the following types of investments:
• Mutual Funds
• Exchange Traded Funds (ETFs)
• Exchange-listed Securities
• Corporate Debt Securities
• Certificates of Deposit
• Municipal Securities
• US Government Securities
• Fixed Income Investments Intentional Retirement, LLC Page 10 Form ADV Part 2A Firm Brochure Although I generally provide advice only on the products previously listed, I reserve the right to offer advice on any investment product that may be suitable for each client’s specific circumstances, needs, goals and objectives. It is not my typical investment strategy to attempt to time the market, but I may increase cash holdings modestly as deemed appropriate based on your risk tolerance and our expectations of market behavior. I may modify my investment strategy to accommodate special situations such as low basis stock, stock options, legacy holdings, inheritances, closely held businesses, collectibles, or special tax situations. (Please refer to Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss for more information.) Tailor Advisory Services to Individual Needs of Clients Intentional Retirement’s advisory services are always provided based on your individual needs. This means, for example, that when I provide asset management services, you are given the ability to impose restrictions on the accounts I manage for you, including specific investment selections and sectors. I work with you on a one-on-one basis through interviews and questionnaires to determine your investment objectives and suitability information. My financial planning and consulting services are always provided based on your individual needs. When providing financial planning and consulting services, I work with you on a one-on-one basis through interviews and questionnaires to determine your investment objectives and suitability information. I will not enter into an investment adviser relationship with a prospective client whose investment objectives are incompatible with my investment philosophy or strategies or where the prospective client seeks to impose unduly restrictive investment guidelines. Client Assets Managed by Intentional Retirement The amount of client’s assets managed by Intentional Retirement totaled $110,005,225 as of January 1, 2024, with $0 managed on a discretionary basis and $110,005,225 managed on a non-discretionary basis. Intentional Retirement provides pension consulting for 401(k) plans covering an additional $6,963,307 in assets.