PBMares Wealth Management an investment advisor registered with the United States Securities and Exchange Commission (“SEC”) and has been providing advisory services since 1999 (prior to 2013, operating as Witt Mares Financial Vision). PBMares Wealth Management is the combination of Witt Mares Financial Vision and PBGH Financial Advisors, Inc. As of December 31, 2023, PBMares Wealth Management managed $1,135,974,758 on a discretionary basis, $1,160,212on a nondiscretionary basis and advised on $ $198,428,764 of self-directed retirement account assets. PBMares Wealth Management is wholly owned by the accounting firm PBMares, LLP, a limited liability partnership that provides audit, tax, and consulting services. Investment Advisory Services: PBMares Wealth Management manages investment portfolios for individuals/high-net worth individuals, qualified retirement plans, charitable organizations, trusts and small businesses. PBMares Wealth Management works with clients to determine the client's specific investment objectives and investor risk profile. These objectives are used to develop a written investment policy statement (IPS) that describes an asset allocation that conforms to a client’s risk tolerance and expected rate of return requirements. PBMares Wealth Management uses investment and portfolio allocation software to evaluate alternative portfolio designs. PBMares Wealth Management evaluates the client's existing investments with respect to the client's investment policy statement. PBMares Wealth Management works with new clients to develop a plan to transition from the client's existing portfolio to the portfolio recommended by PBMares Wealth Management. PBMares Wealth Management 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. PBMares Wealth Management will typically create a portfolio of no-load mutual funds and exchange- traded funds (“ETFs”) and may use model portfolios if the models match the client's investment policy. PBMares Wealth Management will allocate the client's assets among various investments taking into consideration the client’s unique ability, need and willingness to take risk. PBMares Wealth Management primarily recommends portfolios consisting of mutual funds and ETFs that follow a passive and/or evidence-based investment philosophy generally having low holdings turnover. As a result, the fund expenses are generally lower than fees and expenses charged by other types of funds. Client portfolios may also include some individual equity securities in situations where disposition of these securities would present an overriding tax implication or the client specifically requests they be retained for a personal reason. These securities are generally part of the client’s investment holdings prior to working with PBMares Wealth Management or were purchased at a client’s discretion. PBMares Wealth Management manages portfolios on a discretionary basis and in limited circumstances, on a non-discretionary basis. Clients may impose reasonable restrictions on PBMares Wealth Management’s discretionary authority, including restrictions on the types of securities in which PBMares Wealth Management invests client’s assets and on specific securities, which the client may believe to be appropriate so long as we consent to those restrictions in writing. PBMares Wealth Management may also recommend fixed income portfolios to clients which consist of managed accounts of individual bonds. Complete, customized, laddered fixed income portfolios generally require a minimum level of assets allocated to fixed income. Low-cost, passively managed fixed income mutual funds are typically used for smaller allocated amounts. PBMares Wealth Management will request discretionary authority from advisory clients to manage fixed income portfolios, including the discretion to retain an independent, third-party fixed income manager. In certain circumstances, as determined by PBMares Wealth Management and the client, PBMares Wealth Management may engage DFA as an Independent Manager to manage portfolios of individual securities for

clients. In these instances, DFA’s fees are separate, distinct, and in addition to PBMares Wealth Management’s advisory fees. In addition to managing the client’s investment portfolio, PBMares Wealth Management may also provide wealth management services, which are more holistic services than only investment management and include financial planning, retirement planning, charitable gift planning, college planning, estate planning, risk management analysis, assistance in the establishment of and counsel on retirement plans. Employee Benefit Retirement Plan Services: PBMares Wealth Management also provides advisory services to participant-directed retirement plans through third-party administration services, which are online bundled service providers offering an opportunity for plan sponsors to provide their participants with daily account access, valuation, and investment education. PBMares Wealth Management 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. PBMares Wealth Management will recommend investment options to achieve the plan's objectives, provide participant education meetings, and monitor the performance of the plan's investment vehicles. PBMares Wealth Management will recommend changes in the plan's investment vehicles as may be appropriate from time to time. PBMares Wealth Management generally will review the plan's investment vehicles and investment policy as necessary. Additionally, PBMares Wealth Management will also act as the 3(38) investment manager for certain retirement plan accounts. As such, for those clients we will have the discretion to direct the investment of the funds accordingly. PBMares Wealth Management will continue to work with plans to monitor plan investments, provide fiduciary plan advice including regular considerations of the goals and objectives of the plan, and provide participant education services to the plan. PBMares Wealth Management also provides advice in the form of a Financial Plan. Clients purchasing this service may receive a written report, providing the client with a detailed financial plan designed to achieve his or her stated financial goals and objectives. In general, the financial plan will address any or all of the following areas of concern:
• Personal: Family records, budgeting, personal liability, estate information and financial goals.
• Education: Education IRAs, financial aid, state savings plans, grants and general assistance in preparing to meet dependent’s continuing educational needs through development of an education plan.
• Tax and Cash Flow: Income tax and spending analysis and planning for past, current and future years. PBMares Wealth Management will illustrate the impact of various investments on a client's current income tax and future tax liability.
• Death and Disability: Cash needs at death, income needs of surviving dependents, estate planning and disability income analysis.
• Retirement: Analysis of current strategies and investment plans to help the client achieve his or her retirement goals.
• Investments: Analysis of investment alternatives and their effect on a client’s portfolio.
• Estate: Living trusts, wills, review estate tax, powers of attorney, asset protection plans, nursing homes, Medicaid and elder law.
• Insurance: Review of existing policies to ensure proper coverage for life, health, disability, long- term care, liability, home and automobile. PBMares Wealth Management gathers required information through in-depth personal interviews. Information gathered includes a client's current financial status, future goals and attitudes towards risk. Related documents supplied by the client are carefully reviewed and a written report is prepared. Should a client choose to implement the recommendations contained in the plan, PBMares Wealth Management suggests the client work closely with his/her attorney, accountant, insurance agent, and/or stockbroker. Implementation of financial plan recommendations is entirely at the client’s discretion.