Our Owners and Principals Planning Alternatives, Ltd. became a federally registered investment adviser in 1983 to provide investment management and financial planning services. We must inform you of any persons owning twenty-five percent (25%) or more of our firm’s outstanding stock. Nathan Mersereau owns more than twenty-five percent (25%) of our firm’s stock. Our Advisory Services We offer wealth management services, explained in more detail below. Wealth Management Services Our wealth management services include financial planning and consulting services, investment management services and advisory services. Financial Planning and Consulting Services We provide you with financial planning services to include financial analysis and recommendations to guide you toward achievement of your objectives. Financial planning services include an initial analysis of the following planning areas, as may be applicable: financial independence, retirement income, investment planning, cash management, tax position, insurance and estate planning, education planning, real estate planning, debt management and planning for business owners. We consult with you to gather information about your current financial situation, goals, objectives, risk tolerance, and any special or particular circumstance unique to you. When we provide financial planning services, we will rely on the accuracy and completeness of all information you provide to us. We will not verify this information when preparing our recommendations. As part of your financial plan, we may recommend the services of other professionals to implement our recommendations. While recommending our own services is a conflict of interest, you are under no obligation to act upon any of our recommendations and you are not required to engage the services of any recommended professional, including us as an investment manager. You retain absolute discretion over all financial planning implementation decisions and may accept or reject any of our recommendations. It is your responsibility to notify us promptly if there is any change in your financial situation or investment objectives so that we may review, evaluate, or revise our previous recommendations. Investment Management Services We provide investment management services for clients on a discretionary basis. If you engage us, we will assist you in gathering information about your current financial situation, goals, objectives, risk tolerance, and any special or particular circumstances unique to you. We Part 2A of Form ADV 2 Planning Alternatives, Ltd. will use this information to prepare an investment policy statement (IPS). Based upon your IPS we will generally recommend investment in risk-based portfolios. We request that you promptly update us, in writing, of any changes to your financial goals or financial circumstances. You may impose restrictions on investing in certain securities or types of securities. We utilize a variety of investment strategies, depending on your circumstances, financial objectives, and risk tolerance. We follow the philosophical foundation of Modern Portfolio Theory to create portfolios that are globally diversified across multiple asset classes. We are cost conscious and look to implement low-cost investment solutions whenever appropriate. We may implement these strategies using mutual funds, Exchange Traded Funds (ETFs), Exchange Traded Notes (ETNs), individual stocks and bonds, as well as other investment vehicles. We promote portfolio diversification across various asset classes such as equities, bonds, and alternative strategies. We may recommend periodic purchases, sales, and exchanges of those investments when there are changes in your needs, the economy, or in market conditions. While we do not typically manage direct investments and non-liquid instruments like limited partnerships or traditional private equity, we may offer consultation and review of these offerings upon your request, to determine the appropriateness of the investment. We will take into consideration the factors and regulations prescribed by the Employee Retirement Income Security Act of 1974, as amended (“ERISA”) for retirement plans that are subject to ERISA. Investment Management as 3(38) Fiduciary Manager for Qualified Plans We provide investment management services to qualified retirement plans which are subject to ERISA. As part of our services to qualified plans, we will act as a fiduciary of the plan under Section 3(21)(A)(ii) and as an Investment Manager under Section 3(38) of ERISA. As a 3(38) investment manager, you give us discretionary authority

to manage your plan’s assets. This means that you shift your fiduciary responsibility to us for the selection of your investments. For all qualified plan clients, we start by assisting with the creation and maintenance of your IPS. Any limitations or restrictions applicable to the investments or our services may be placed in your IPS. We then use our investment process to select and recommend the mutual funds and, at times, ETFs that comprise your plan’s investment menu. We ensure that the recommended investment options are permitted investments under your IPS. We monitor the performance of all investment options. Recommendation to Rollover and/or Transfer Retirement Assets We act as an “investment advice fiduciary” under Employment Retirement Income Security Act, as amended (“ERISA”) and the Internal Revenue Code of 1986, as amended (the “Code”) when we provide fiduciary investment advice to retirement investors. Retirement Part 2A of Form ADV 3 Planning Alternatives, Ltd. investors include ERISA plans, participants and individual retirement account (“IRA”) owners. When we make a recommendation to rollover or transfer a retirement plan account or individual retirement account including, Health Savings Accounts (“HSAs”), Medical Savings Accounts (“MSAs”) and Coverdell Education Savings Accounts (“Educational IRAs”), we must provide prudent investment advice designed to meet the retirement investor’s investment goals. In addition, we must among other requirements put the retirement investor’s financial interest ahead of our own interest when making such recommendations and avoid misleading statements about conflicts of interest, fees, and investments. A retirement investor leaving an employer has four options regarding an existing retirement plan (and under certain circumstances may engage in a combination of the following options). Our investment adviser representative will provide general education for discussion purposes regarding the “pros and cons” to each of these choices: (i) leave the money in the former employer’s plan, if permitted, (ii) roll over the assets to the new employer’s plan, if one is available and rollovers are permitted, (iii) roll over to an IRA, or (iv) cash out the account value (which could, depending upon the client’s age, result in adverse tax consequences). If we recommend a roll over from a retirement plan account or a transfer of an IRA account into an account to be managed by us, such a recommendation creates a conflict of interest if the retirement investor accepts the recommendation as we earn a fee on the market value of the rollover or transferred IRA which would not be earned if the money was not placed under our management. Advisory Services We charge an all-inclusive advisory fee for advice provided to clients with respect to the asset allocation and investment selection for clients’ Section 401(k), 401(a), 403(b), 457(b), 529 plans, variable annuities, and other client accounts (“Advisory Accounts”). You may engage us on an ongoing basis for advisory services as part of our investment management services to monitor and review your Advisory Accounts. With your authorization we will review your account not less than quarterly, according to your pre-approved allocation guidelines documented in your IPS and make changes if appropriate. Selection of Other Investment Managers We may also recommend investment vehicles (including but not limited to separately managed accounts and untraded REITs.) available through unaffiliated third-party investment management firms in an effort to help you meet your investment objectives. Based upon your individual needs and objectives, we will recommend strategies, provide advice regarding the selection of the third-party investment advisors, managers, mutual funds and other investment products. If our services to you include the use of these managers or strategies, you will typically sign an agreement with them in addition to the advisory agreement you will sign with us. In such cases, we remain the primary advisor and contact for you even while you utilize the services of outside firms. We will monitor and report on investments for some or all of your accounts Part 2A of Form ADV 4 Planning Alternatives, Ltd. managed by other investment advisors based upon our agreement with you. You are under no obligation to act upon any of our recommendations. Assets Under Management We manage your assets on either a discretionary or a nondiscretionary basis. As of December 31, 2023, we had $1,155,601,417 in client assets managed on a discretionary basis.