The principal and owner of the firm is James W. Higley. Founded in 1994, Eames Financial strives to provide superior investment management and financial counseling services to individuals seeking assistance in managing or coordinating their increasingly complex investment and financial affairs. Our services are tailored to the individual needs of our clients and our goal is to provide strong investment performance and intensive personal service. As of 3/31/2024, client assets managed on a non-discretionary basis totaled $150 million. The fundamental principals underlying our business are comprehensiveness, objectivity, proactivity and confidentiality: Comprehensiveness ensures that our advice and recommendations are based upon a complete understanding of your entire personal and financial circumstances. We take the time to thoroughly understand your situation, needs and priorities and strive to build the high level of trust needed to sustain long term working relationships. Objectivity assures our clients of fair and impartial analysis and recommendations. We have no "in house products". The entire spectrum of financial services and products is available to us, limited only by the individual merits of the products and services themselves and their ability to help you achieve your objectives. Proactivity assures you that we will be forward looking, that we will take a personal interest in your well being, that we will anticipate problems or concerns and that we will continually strive to help you accomplish your objectives. Confidentiality assures you that personal and financial information will, at all times be used carefully and professionally. This information will never be divulged to any person or institution without your specific authorization. Our investment approach is a multi-step process in which we: -- Determine the financial goals and investment objectives of our clients -- Establish the time horizon over which we will be investing -- Understand and quantify the risk tolerance of our clients -- Review tax considerations affecting investment policy -- Select suitable asset types based upon historical and projected risk and return parameters -- Evaluate alternative approaches and recommend the most appropriate one Once these "strategic" investment management decisions have been made, the decisions will be implemented in one or more of several different ways. Individual account management through Eames Financial, individual account management through outside investment managers, or commingled account management through mutual funds. If outside individual account managers or mutual funds are used, Eames Financial will evaluate and recommend appropriate individuals or companies/funds and monitor their performance. We maintain broad levels of industry diversification within our portfolios. This assures us of a return approximating a "market" return and allows us to minimize

risk. Superior individual stock selection and management, within the framework of broad industry diversification, allows us to provide superior performance. Individual stock selection is based upon fundamental analysis of the companies. Separately, or as part of coordinated work in managing portfolios, Eames Financial will provide detailed analysis, specific recommendations and help with implementation in any of the following areas: Estate Planning -- Review appropriateness of existing testamentary documents and recommend changes where appropriate including alternative dispositive provisions, trust arrangements, special needs provisions, and fiduciary selection criteria. -- Coordinate beneficiary designations with testamentary plan. -- Project estate expenses and income availability to surviving family. -- Planning techniques for the charitably inclined including lifetime giving programs. -- Postmortem planning. -- Planning for generation skipping taxes. -- Life insurance trust planning. -- Fiduciary tax return preparation Income Tax Planning ◼ Project current income tax liability, withholding analysis and estimated tax payment planning. -- Review previous income tax returns and/or preparation of current returns. -- Year-end tax planning. -- Individual income tax return preparation. -- Recommend appropriate forms of ownership for existing and new businesses. -- Review income tax implications of employee benefit elections. -- Planning for charitable gifts. Insurance Planning ◼ Review adequacy of life, health,liability,property, casualty and disability coverages,and the level of deductibles. -- Preparation of life insurance inventory and needs analysis. -- Review of loan values, dividend options and special riders under life policies. -- Objective evaluation of proposed life insurance. Retirement Planning -- Retirement income analysis. -- Social security benefits analysis and planning. -- Analysis of lump sum vs rollover of qualified plan distributions. -- Review of retirement insurance needs including long term health insurance. -- Review of employee benefit options and elections. -- Calculation of IRA minimum distribution requirements. Employee Benefits -- Coordinated life insurance coverage analysis. -- Stock option planning. -- Review of retirement plan options and elections. -- Review of investment alternatives under employee benefit plans and coordination with overall investment portfolio and objectives. -- Analysis of income deferral opportunities including company savings plans.