Summit’s History Summit Financial Strategies, Inc. (Summit) is a corporation formed on July 20, 1994, in the State of Ohio. Summit registered as an investment adviser in November 1995. Summit’s managing principals are Samantha Macchia, Brian Sutliff, Liam Hurley, Wendy Trout, Michael Scherer and Timothy Swain. Types of Advisory Services Summit Offers Summit is a Fee-Only firm, and Advisors sign a Fiduciary Oath to act in its clients’ best interests at all times. As discussed in the Fees and Compensation section, Summit offers to its clients investment advisory services, and, to the extent specifically requested by a client, wealth management services, which include investment advisory, financial planning and eSummit services. Investment advisory services Before engaging Summit to provide investment advisory services, clients are generally required to enter into an agreement with Summit setting forth the terms and conditions of the engagement. The client can engage Summit to provide discretionary or non-discretionary investment advisory services on a Fee-Only basis. Summit’s annual investment advisory fee is based upon a percentage (%) of the market value of the assets placed under Summit’s management, generally between 0.75% and 0.25% based on Summit's fee schedule. Wealth management services (investment advisory + planning) Before engaging Summit to provide wealth management services (bundled investment advisory and financial planning services), clients are generally required to enter into an agreement with Summit setting forth the terms and conditions of the engagement. Summit’s annual fee for wealth management is based upon a percentage (%) of the market value of the assets placed under Summit’s management, generally between 0.75% and 0.25% based on Summit's fee schedule, plus a flat financial planning fee that is negotiable, but generally ranges from $2,500 to $6,500, based upon the client’s net worth. Financial planning services (stand-alone) Before engaging Summit to provide financial planning services, clients are generally required to enter into an agreement with Summit setting forth the terms and conditions of the engagement. To the extent requested by a client, Summit may provide financial planning services (such as estate planning, insurance planning and tax planning) on a stand-alone separate fee basis. Summit’s planning and consulting fees are negotiable, but generally range from $10,000 to $14,000 on a fixed fee basis, based upon the client’s net worth. Financial planning restart premium. If a client elects to terminate and then restart financial planning services, Summit reserves the right to charge a restart premium. The following fees are based upon the date from which the client last contracted for financial planning services: 50% if restart is less than or equal to 12 months; 75% if restart is 13 to less than or equal to 24 months; 100% if restart is greater than 24 months. summitfin.com 5 eSummit services Before engaging Summit to provide eSummit services, clients are generally required to enter into an Agreement with Summit setting forth the terms and conditions of the engagement (including termination) and describing the scope of the services to be provided and the portion of the fee that is due from the client before Summit commences services. The client can engage Summit to provide discretionary eSummit services on a Fee-Only basis. Summit’s annual investment advisory fee is based upon a percentage (%) of the market value of the assets placed under Summit’s management, generally between 0.75% and 0.25% based on Summit's fee schedule. Implementation Services To the extent requested by the client, Summit may provide implementation services regarding non-investment related matters, such as estate planning, tax planning, and insurance planning. Neither Summit nor any of its representatives serve as an attorney or licensed insurance agent, and no portion of Summit’s services should be construed as legal or accounting services. If requested by the client, Summit may recommend the services of other professionals for implementation purposes. The client is under no obligation to engage the services of any recommended professional (for example, attorneys, accountants, and insurance agents). The client retains absolute discretion over all implementation decisions and is free to accept or reject any recommendation from Summit. If the client engages any professional, recommended or otherwise, and a dispute arises thereafter relative to such engagement, the client agrees to seek recourse exclusively from the engaged professional. At all times, the engaged professional(s), and not Summit, shall be responsible for the quality and competency of the services provided. Clients are responsible for promptly notifying Summit if there is ever any change in their financial situation or investment objectives so that Summit can review, and if necessary, revise its previous recommendations or services. Service limitations Non-discretionary service limitations. Clients that determine to engage Summit on a non- discretionary investment advisory basis must be willing to accept that Summit cannot effect any account transactions without obtaining the client’s consent. For instance, although Summit does not recommend market timing as an investment strategy, in the event of a market correction event where the firm cannot reach the client, a client may suffer investment losses or miss potential investment gains. Limitations of Financial Planning and Non-Investment Consulting/Implementation Services. Summit does not serve as an attorney, accountant, or insurance agent, and no portion of our services should be construed as same. Accordingly, Summit does not prepare legal documents or tax returns, nor does it offer or sell insurance products. To the extent requested by a client, we may recommend the services of other professionals for non-investment implementation purpose (i.e., attorneys, accountants, insurance, etc.). The client is not under any obligation to engage any such professional(s). The client retains absolute discretion over all such implementation decisions and is free to accept or reject any recommendation from Summit and/or its representatives. If the client engages any professional (i.e., attorney, accountant, insurance agent, etc.), recommended or otherwise, and a dispute arises thereafter relative to such engagement, the engaged professional shall remain exclusively responsible for resolving any such dispute with the client. At all times, the engaged licensed professional[s] (i.e., attorney, accountant, insurance agent, etc.), and not Summit, shall be responsible for the quality and competency of the services provided. Client obligations. In performing its services, Summit is not required to verify any information summitfin.com 6 received from the client or from the client’s other professionals and is expressly authorized to rely thereon. Moreover, each client is advised that it remains his/her/their responsibility to promptly notify Summit if there is ever any change in his/her/their financial situation or investment objectives for the purpose of reviewing/evaluating/revising Summit’s previous recommendations and/or services. Custodian Charges-Additional Fees. As discussed below at Item 12 below, when requested to recommend a broker-dealer/custodian for client accounts, Summit generally recommends that Schwab or Fidelity serve as the broker-dealer/custodian for client investment management assets. Broker-dealers such as Schwab and Fidelity charge brokerage commissions, transaction, and/or other type fees for effecting certain types of securities transactions (i.e., including transaction fees for certain mutual funds, and mark-ups and mark-downs charged for fixed income transactions, etc.). The types of securities for which transaction fees, commissions, and/or other type fees (as well as the amount of those fees) shall differ depending upon the broker- dealer/custodian. While certain custodians, including Schwab and Fidelity, generally (with potential exceptions) do not currently charge fees on individual equity transactions (including ETFs), others do. Please Note: there can be no assurance that Schwab and/or Fidelity will not change their transaction fee pricing in the future. Please Also Note: Fidelity and Schwab may also assess fees to clients who elect to receive trade confirmations and account statements by regular mail rather than electronically. The above fees/charges are in addition to Summit’s investment advisory fee at Item 5 below. Summit does not receive any portion of these fees/charges. Cash Positions. In certain instances, including at the direction of the client and/or in anticipation of client cash withdrawal needs, Summit may maintain cash and cash equivalent positions (such as money market funds, etc.) in a client’s investment account. Unless otherwise agreed in writing, all such cash positions are included as part of assets under management for purposes of calculating Summit’s advisory fee. At any specific point in time, depending upon perceived or anticipated market conditions/events (there being no guarantee that such anticipated market conditions/events will occur), Summit may maintain cash positions for defensive purposes. In addition, while assets are maintained in cash, such amounts could miss market advances. Depending upon current yields, at any point in time, Summit’s advisory fee could exceed the interest paid by the client’s money market fund. Cash Sweep Accounts. Account custodians generally require that cash proceeds from account transactions or cash deposits be swept into and/or initially maintained in the custodian’s sweep account. The yield on the sweep account is generally lower than those available in money market accounts. To help mitigate this issue, Summit shall generally purchase a higher yielding money market fund available on the custodian’s platform with cash proceeds or deposits, unless Summit reasonably anticipates that it will utilize the cash proceeds during the subsequent 30-day period to purchase additional investments for the client’s account. Exceptions and/or modifications can and will occur with respect to all or a portion of the cash balances for various reasons, including, but not limited to, the amount of dispersion between the sweep account and a money market fund, the size of the cash balance, an indication from the client of an imminent need for such cash, or the client has a demonstrated history of writing checks from the account. Please Note: The above does not apply to the cash component maintained within the Registrant’s actively managed investment strategy (the cash balances for which shall generally remain in the custodian designated cash sweep account), an indication from the client of a need for access to such cash, assets allocated to an unaffiliated investment manager, and cash balances maintained for fee billing purposes. Please Also Note: The client shall remain exclusively responsible for yield dispersion/cash balance decisions and corresponding transactions for cash balances maintained in any of the Registrant’s unmanaged accounts. summitfin.com 7 Bitcoin, Cryptocurrency, and Digital Assets: For clients who want exposure to cryptocurrencies and digital assets, including Bitcoin, the Registrant, will advise the client to consider a potential investment in corresponding exchange traded securities, or an allocation to separate account managers and/or private funds that provide cryptocurrency exposure. Cryptocurrencies are digital assets that can be used to buy goods and services and use an online ledger with strong cryptography (i.e., a method of protecting information and communications through the use of codes) to secure online transactions. Unlike conventional currencies issued by a monetary authority, cryptocurrencies are generally not controlled or regulated, and their price is determined by the supply and demand of their market. Because cryptocurrency is currently considered to be a speculative investment, Summit will not exercise discretionary authority to purchase a cryptocurrency investment for client accounts. Rather, a client must expressly authorize the purchase of the cryptocurrency investment. Please Note: Summit does not recommend or advocate the purchase of, or investment in, cryptocurrencies. Summit considers such an investment to be speculative. Please Also Note: Clients who authorize the purchase of a cryptocurrency investment must be prepared for the potential for liquidity constraints, extreme price volatility and complete loss of principal. Cybersecurity Risk. The information technology systems and networks that Summit and its third- party service providers use to provide services to Summit’s clients employ various controls, which are designed to prevent cybersecurity incidents stemming from intentional or unintentional actions that could cause significant interruptions in Registrant’s operations and result in the unauthorized acquisition or use of clients’ confidential or non-public personal information. Clients and Summit are nonetheless subject to the risk of cybersecurity incidents that could ultimately cause them to incur losses, including for example: financial losses, cost and reputational damage to respond to regulatory obligations, other costs associated with corrective measures, and loss from damage or interruption to systems. Although Summit has established its processes to reduce the risk of cybersecurity incidents, there is no guarantee that these efforts will always be successful, especially considering that Summit does not directly control the cybersecurity measures and policies employed by third-party service providers. Clients could incur similar adverse consequences resulting from cybersecurity incidents that more directly affect issuers of securities in which those clients invest, broker-dealers, qualified custodians, governmental and other regulatory authorities, exchange and other financial market operators, or other financial institutions. Portfolio Activity. Summit has a fiduciary duty to provide services consistent with the client’s best interest. As part of its investment advisory services, Summit will review client portfolios on an ongoing basis to determine if any changes are necessary based upon various factors, including but not limited to investment

performance, market conditions, fund manager tenure, style drift, account additions/withdrawals, the client’s financial circumstances, and changes in the client’s investment objectives. Based upon these and other factors, there may be extended periods of time when Summit determines that changes to a client’s portfolio are neither necessary nor prudent. Clients nonetheless remain subject to the fees described in Item 5 below during periods of account inactivity. Notwithstanding, there can be no assurance that investment decisions made by Summit will be profitable or equal any specific performance level(s). Use of Mutual Funds and Exchange Traded Funds. While Summit may recommend allocating investment assets to mutual funds and exchange traded funds (“ETFs”) that are not available directly to the public, Summit may also recommend that clients allocate investment assets to publicly-available mutual funds and ETFs that the client could obtain without engaging Summit as an investment adviser. However, if a client or prospective client determines to allocate investment assets to publicly-available mutual funds and ETFs without engaging Summit as an investment adviser, the client or prospective client would not receive the benefit of Summit’s initial and summitfin.com 8 ongoing investment advisory services. Some mutual funds, such as those issued by Dimensional Fund Advisors (“DFA”), are generally only available through selected registered investment advisers. Summit may allocate client investment assets to DFA mutual funds. Therefore, upon the termination of Summit’s services to a client, restrictions regarding transferability and/or additional purchases of, or reallocation among DFA funds will apply. eMoney. Summit may provide its clients with access to an online platforms hosted by “eMoney Advisor” (“eMoney”) or Orion. The eMoney and Orion platforms allow a client to view their complete asset allocation, including those assets that Summit does not manage (the “Excluded Assets”). Summit does not provide investment management, monitoring, or implementation services for the Excluded Assets. Unless otherwise specifically agreed to, in writing, Summit’s service relative to the Excluded Assets is limited to reporting only. Therefore, Summit shall not be responsible for the investment performance of the Excluded Assets. Rather, the client and/or their advisor(s) that maintain management authority for the Excluded Assets, and not Summit, shall be exclusively responsible for such investment performance. Without limiting the above, Summit shall not be responsible for any implementation error (timing, trading, etc.) relative to the Excluded Assets. The client may choose to engage Summit to manage some or all of the Excluded Assets pursuant to the terms and conditions of an Investment Advisory Agreement between Summit and the client. The eMoney and Orion platforms also provides access to other types of information and applications including financial planning concepts and functionality, which should not, in any manner whatsoever, be construed as services, advice, or recommendations provided by Summit. Finally, Summit shall not be held responsible for any adverse results a client may experience if the client engages in financial planning or other functions available on the eMoney and Orion platforms without Summit’s assistance or oversight. ERISA Plan and 401(k) Individual Engagements Trustee Directed Plans. Summit may be engaged to provide discretionary investment advisory services to ERISA retirement plans, whereby the Firm shall manage Plan assets consistent with the investment objective designated by the Plan trustees. In such engagements, Summit will serve as an investment fiduciary as that term is defined under The Employee Retirement Income Security Act of 1974 (“ERISA”). Summit will generally provide services on an “assets under management” fee basis per the terms and conditions of an Investment Advisory Agreement between the Plan and the Firm. Participant Directed Retirement Plans. Summit may also provide investment advisory and consulting services to participant directed retirement plans per the terms and conditions of a Retirement Plan Services Agreement between Summit and the plan. For such engagements, Summit shall assist the Plan sponsor with the selection of an investment platform from which Plan participants shall make their respective investment choices (which may include investment strategies devised and managed by Summit), and, to the extent engaged to do so, may also provide corresponding education to assist the participants with their decision-making process. Client Retirement Plan Assets. If requested to do so, Summit shall provide investment advisory services relative to 401(k) plan assets maintained by the client in conjunction with the retirement plan established by the client’s employer. In such event, Summit shall allocate (or recommend that the client allocate) the retirement account assets among the investment options available on the 401(k) platform. Summit’s ability shall be limited to the allocation of the assets among the investment alternatives available through the plan. Summit will not receive any communications from the plan sponsor or custodian, and it shall remain the client’s exclusive obligation to notify Summit of any changes in investment alternatives, restrictions, etc. pertaining to the retirement account. Unless expressly indicated by Summit to the contrary, in writing, the client’s 401(k) plan summitfin.com 9 assets shall be included as assets under management for purposes of Summit calculating its advisory fee. Retirement Plan Rollovers. A client or prospective client leaving an employer typically has four options regarding an existing retirement plan (and may engage in a combination of these options): (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 Individual Retirement Account (“IRA”), or (iv) cash out the account value (which could, depending upon the client’s age, result in adverse tax consequences). If Summit recommends that a client roll over their retirement plan assets into an account to be managed by Summit, such a recommendation creates a conflict of interest if Summit will earn a new (or increase its current) advisory fee as a result of the rollover. If Summit provides a recommendation as to whether a client should engage in a rollover or not (whether it is from an employer’s plan or an existing IRA),Summit is acting as a fiduciary within the meaning of Title I of the Employee Retirement Income Security Act and/or the Internal Revenue Code, as applicable, which are laws governing retirement accounts. No client is under any obligation to roll over retirement plan assets to an account managed by Summit, whether it is from an employer’s plan or an existing IRA. Imposed Investment Restrictions Summit provides investment advisory services specific to the needs of each client. To begin the investment advisory process, an Adviser will first determine each client’s investment objectives and then invest client’s assets consistent with their investment objectives. Once allocated, Summit provides ongoing monitoring of account performance and asset allocation as compared to the client’s investment objectives and may periodically rebalance an account based upon these reviews. The client may, at any time, impose reasonable restrictions, in writing, on Summit’s services. Institutional Intelligent Portfolios™ (eSummit) Overview When consistent with a client’s investment objectives, Summit may determine to provide portfolio management services through “eSummit”, an automated investment program through which clients are invested in a range of investment strategies Summit has constructed and manage, each consisting of a portfolio of ETFs and a cash allocation. The client may instruct Summit to exclude up to three ETFs from their portfolio. The client’s portfolio is held in a brokerage account opened by the client at Charles Schwab & Co., Inc. (“CS&Co”). Summit uses the Institutional Intelligent Portfolios® platform (“Platform”), offered by Schwab Performance Technologies (“SPT”), a software provider to independent investment advisors and an affiliate of CS&Co., to operate the eSummit. Summit is independent of and not owned by, affiliated with, or sponsored or supervised by SPT, CS&Co., or their affiliates (together, “Schwab”). Summit, and not Schwab, is the client’s investment adviser and primary point of contact with respect to the eSummit. As between Summit and Schwab, Summit is solely responsible, and Schwab is not responsible, for determining the appropriateness of the Program for the client, choosing a suitable investment strategy and portfolio for the client’s investment needs and goals, and managing that portfolio on an ongoing basis. Summit has contracted with SPT to provide Summit with the Platform, which consists of technology and related trading and account management services for the eSummit. The Platform enables Summit to make the eSummit available to clients online and includes a system that automates certain key parts of our investment process (the “System”). The System includes an online questionnaire that helps Summit determine the client’s investment objectives and risk tolerance and select an appropriate investment strategy and portfolio. Clients should note that Summit will summitfin.com 10 recommend a portfolio via the System in response to the client’s answers to the online questionnaire. The client may then indicate an interest in a portfolio that is one level less or more conservative or aggressive than the recommended portfolio, but Summit then makes the final decision and selects a portfolio based on all the information is has about the client. The System also includes an automated investment engine through which Summit manages the client’s portfolio on an ongoing basis through automatic rebalancing and tax-loss harvesting (if the client is eligible and elects). Summit charges clients a fee for its services as described below under Item 5, Fees and Compensation. Summit’s fees are not set or supervised by Schwab. Clients do not pay brokerage commissions or any other fees to CS&Co. as part of the eSummit. Schwab does receive other revenues in connection with the Program, which are described below under Item 5, Fees and Compensation. eSummit is designed to provide guidance and professional assistance to individuals who are beginning the process of accumulating wealth. Clients will have access to their accounts and a financial interface online eSummit is more limited than Summit’s other investment advisory services. For example, the investment options available in eSummit are limited to ETFs, whereas Summit recommends various other types of securities to its other clients. Clients in the eSummit generally pay a lower advisory fee too. eSummit’s fee may be higher (or lower) than those charged by other investment advisers offering similar services. Rebalancing The System will rebalance a client’s account periodically by generating instructions to CS&Co to buy and sell shares of ETFs and depositing or withdrawing funds through the “Sweep Program”, considering the asset allocation for the client’s investment strategy. Rebalancing trade instructions can be generated by the System when (i) the percentage allocation of an ETF varies by a set parameter established by Summit, (ii) Summit decides to change the ETFs or their percentage allocations for an investment strategy or (iii) Summit decides to change a client’s investment strategy, which could occur, for example, when a client makes changes to their investment profile or imposes or modifies restrictions on the management of their account. Accounts below $5,000 may deviate farther than the set parameters as well as the target allocation of the selected investment profile. Rebalancing below $5,000 may impact the ability to maintain positions in selected asset classes due to the inability to buy or sell at least one share of an ETF. For example, withdrawal requests may require entire asset classes to be liquidated to generate and disburse the requested cash. Sweep Program Each investment strategy involves a cash allocation (“Cash Allocation”) that will be held in a sweep program at Charles Schwab Bank (the “Sweep Program”). For eSummit clients, the Cash Allocation will be a minimum of 4% of an account’s value to be held in cash, and may be higher, depending on the investment strategy chosen for a client. The Cash Allocation will be accomplished through enrollment in the Sweep Program, a program sponsored by CS&Co. By selecting CS&Co as the client’s qualified custodian, clients consent to having the free credit balances in their brokerage accounts at CS&Co swept into deposit accounts (“Deposit Accounts”) at Charles Schwab Bank (“Schwab Bank”) through the Sweep Program. Schwab Bank is an FDIC-insured depository institution that is a Schwab affiliate. If the Deposit Account balances exceed the Cash Allocation for a client’s investment strategy, the excess over the rebalancing parameter will be used to purchase securities as part of rebalancing. If clients request cash withdrawals from their accounts, this likely will require the sale of ETF positions in their accounts to bring their Cash Allocation in line with the target allocation for their chosen investment strategy. If those clients have taxable accounts, those summitfin.com 11 sales may generate capital gains (or losses) for tax purposes. In accordance with an agreement with CS&Co, Schwab Bank has agreed to pay an interest rate to depositors participating in the Sweep Program that will be determined by reference to an index. Disclosure Brochure. A copy of Summit’s written Brochure as set forth on Part 2A of Form ADV and Form CRS (Client Relationship Summary) shall be provided to each client prior to, or contemporaneously with, the execution of an agreement between the client and Summit. Nonparticipation in Wrap Fee Programs Summit does not sponsor a wrap fee program. Amount of Assets Summit Manages As of December 31, 2023, Summit had $1,532,297,859 in assets under management on a discretionary basis and $246,503,177 in assets under management on a non-discretionary basis, for a total of $1,778,801,036 in assets under management.