Dopkins Wealth is owned by the Partners of Dopkins & Company, LLP (D&C), which is an accounting and consulting firm, and a third-party administration (TPA) services provider to pension plans. Thomas Emmerling is a principal owner of Dopkins Wealth. Dopkins Wealth has been providing advisory services since 1999. As of December 31, 2023, Dopkins Wealth managed $616,044,807 on a discretionary basis and $2,001,867 on a non-discretionary basis, for a total of $618,046,674 in regulatory assets under management. Additionally, Dopkins Wealth advised on $214,888,880 of participant- directed retirement plan assets. Investment Management Services Dopkins Wealth will work with the client to determine the client's investment objectives and investor risk profile and will design a written investment policy statement. Dopkins Wealth uses investment and portfolio allocation software to evaluate alternative portfolio designs. Dopkins Wealth evaluates the client's existing investments with respect to the client’s investment policy statement. Dopkins Wealth works with new clients to develop a plan to transition from the client's existing portfolio to the portfolio recommended by Dopkins Wealth. Dopkins Wealth will then continuously monitor the client's portfolio holdings and the overall asset allocation strategy and hold regular review meetings with the client regarding the account as necessary. Dopkins Wealth will typically create a portfolio of no-load mutual funds and ETFs, and will generally use model portfolios if the models match the client's investment policy. Dopkins Wealth will allocate the client's assets among various investments taking into consideration the overall management style selected by the client. Dopkins Wealth primarily recommends portfolios consisting of mutual funds offered by Dimensional Fund Advisors (DFA). DFA sponsored mutual funds follow a passive asset class investment philosophy with low holdings turnover. Other funds may be recommended as appropriate. Client portfolios may also include some individual equity securities. Dopkins Wealth generally manages client portfolios on a discretionary basis. Dopkins Wealth may impose any reasonable restrictions on Dopkins Wealth’s discretionary authority, including restrictions on the types of securities in which Dopkins Wealth may invest client’s assets. Dopkins Wealth may also recommend fixed income portfolios to advisory clients, which consist of managed accounts of individual bonds. Dopkins Wealth will request discretionary authority from advisory clients to manage fixed income portfolios, including the discretion to retain a third-party fixed income manager. The fixed income securities manager will be provided with the discretionary authority to invest client assets in fixed income securities consistent with the client's Investment Policy Statement or other investment parameters. The manager will also monitor the account for changes in credit ratings, security call provisions, and tax loss harvesting opportunities (to the extent that the manager is provided with cost basis information). The manager will obtain Dopkins Wealth's consent prior to the sale of any client fixed income securities. On an ongoing basis, Dopkins Wealth will answer clients' inquiries regarding their accounts and review periodically with clients the performance of their accounts. Dopkins Wealth will periodically, and at least annually, review client's investment policy and risk profile, and discuss the re-balancing of each client's accounts to the extent appropriate. Dopkins Wealth will provide to the fixed income investment manager any updated client financial information or account restrictions necessary for manager to provide sub-advisory services. Employee Benefit Retirement Plan Services: Dopkins Wealth also

provides advisory services to participant-directed employee retirement benefit plans. Dopkins Wealth will analyze the plan's current investment platform, and assist the plan in creating an investment policy statement defining the types of investments to be offered and the restrictions that may be imposed. Dopkins Wealth will recommend investment options to achieve the plan's objectives, provide participant education meetings, and monitor the performance of the plan's investment vehicles. Dopkins Wealth will recommend changes in the plan's investment vehicles as may be appropriate from time to time. Dopkins Wealth generally will review the plan's investment vehicles and investment policy as necessary. For certain plans, Dopkins Wealth may accept the authority to rebalance model portfolios, substitute funds within investment policy statement parameters on a discretionary basis, or to implement employee contributions within participant-designated accounts in an effort to minimize transaction costs. Additional ERISA Fiduciary Analysis Dopkins Wealth also provides services to evaluate for plan sponsors the adequacy of their fiduciary oversight of employee benefit plans. Dopkins Wealth will discuss each of the potential review areas below (1-3 and each subpart) and will provide all or various combinations of such information reviews as determined necessary and for which a plan may contract with Dopkins Wealth for analysis. 1. Internal Review of Procedures – involves evaluating fiduciary oversight of employee benefit plans, and the potential penalties that may be assessed as a result of lack of oversight, on the part of the plan’s sponsor.
• Plan Administration – identification of all critical plan documents; identify, define and document the roles and responsibilities of all involved parties; identify fiduciary best practices relating to the timing of contribution and distribution processing; evaluate policies and procedures regarding plan compliance testing
• Service Providers – assess documentation file and processes used to select service providers; assess procedures used to monitor service provider’s fees and level of services
• Plan Investments – assess process used to select plan investments, and evaluate whether they meet fiduciary standards; evaluate procedures to monitor plan investments; identify criteria used in making investment selections and compare them to fiduciary best practices; review an investment policy statement for proper implementation; identify any 404(c) safe harbor provisions and report on adherence
• Fees and Expenses – evaluate procedures used in monitoring plan expenses
• Participant Communication & Education – evaluate enrollment and notification processes and compare to fiduciary standards; identify responsible parties 2. Fiduciary Governance Services – assessment of an organization’s retirement plan and how the fiduciary requirements are fulfilled under ERISA and DOL regulations. Depending on the level of service, specifics include:
• A market performance and portfolio holdings summary
• Quantitative analysis of investment options, including expense analysis
• Fiduciary score assessment of each investment option based on fiduciary best practice criteria
• Qualitative evaluation of all investment options, including investment commentary and review
• Plan fiduciary identification assessment 3. Participant Communication and Education Coordinator
• Provide educational materials designed to teach participants about capital markets to help them make long term investment decisions
• Conduct enrollment meetings
• Provide ongoing education meetings and one on one education
• Attend trustee meetings
• Interact with platform provider as needed