A. Wealthquest Corporation (“WQC”) is a corporation formed on July 13, 2006 in the State of Ohio. WQC became registered as an Investment Adviser Firm on August 17, 2006. WQC is 100% employee owned and is principally owned by Wade K. Daniel (CEO, Co-Founder), James Lenhoff (Co-Founder), Stephen P. King (Vice President), Mark A. Bates (COO), W. David Kern (President), and Dan Larson (Vice President). B. WQC offers to its clients (individuals, families, ERISA plans, charitable organizations, business entities, trusts and estates, etc.) a spectrum of investment advisory services as outlined generally below. Also known as Ascend Advisory Services (“Ascend”). Offers portfolio management services, financial planning services, tax preparation services, and estate planning services for investors with portfolios less than $500,000. Also known as Expeditions Advisory Services. Offers portfolio management services, financial planning services, tax preparation services, and estate planning services for investors with portfolios ranging from $500,000 - $2,500,000. Also known as Summit Advisory Services. Offers portfolio management services, charitable counseling, financial planning services, tax preparation services, and estate planning services for investors with portfolios above $2,500,000. INVESTMENT ADVISORY SERVICES WQC offers investment advisory services under Ascend, Expeditions, and Summit programs. Client and WQC agree, in writing, to manage the Client portfolio toward one or more objectives including any reasonable unique preferences and restrictions. WQC will allocate investment assets consistent with the designated investment objectives. WQC will monitor a client’s portfolio and make trades when necessary to meet the investment objective. WQC primarily allocates client investments among mutual funds, exchange traded funds (“ETFs”), structured notes, stocks (common or preferred), bonds, option contracts, private placements or other illiquid investments, certificates of deposit, and other securities and/or contracts relating to the same. Once allocated, WQC provides ongoing monitoring and maintenance of account performance, asset allocation and client investment objectives. The client can determine to engage WQC to provide discretionary investment advisory services on a fee basis. WQC’s annual investment advisory fee is based upon a percentage (%) of the market value of the assets placed under WQC’s management. Before engaging WQC to provide investment advisory services, clients are required to enter into an Investment Advisory Agreement with WQC setting forth the terms and conditions of the engagement (including termination), describing the scope of the services to be provided, and the fee that is due from the client. See Item 5 for details. FINANCIAL PLANNING SERVICES To the extent specifically requested by the client WQC offers financial planning services to Ascend, Expeditions and Summit clients on investment and non-investment related matters, such as retirement planning, tax planning, insurance needs analysis, education funding, 401(k) allocation, etc. WQC shall not receive any separate or additional fee for any such consultation services unless specified in the signed Investment Advisory Agreement or a separate Financial Planning Agreement. In the event that the client requires extraordinary planning and/or consultation services (to be determined in the sole discretion of WQC), WQC may determine to charge for such additional services, the dollar amount of which shall be set forth in a separate written agreement with the client. To the extent requested by a client, WQC will recommend the services of other professionals for certain non-investment implementation purposes (i.e. attorney, accountant, insurance agent, etc.). The client is under no obligation to engage the services of any such recommended professional. Please Note: If the client engages any such recommended professional, and a dispute arises thereafter relative to such engagement, the client agrees to seek recourse exclusively from and against the engaged professional. Please Also Note: It remains the client’s responsibility to promptly notify WQC if there is ever any change in his/her/its financial situation or investment objectives for the purpose of reviewing/evaluating/revising WQC’s previous recommendations and/or services. ESTATE PLANNING SERVICES To the extent requested by the client, WQC offers estate planning assistance as part of its investment advisory services. WQC does not hold itself out as providing estate planning services separately from its primary service of investment management. Estate planning assistance generally includes an estate plan review. Estate planning assistance should not be construed as legal advice. For its clients, WQC also offers varying levels of credits for reimbursement of estate planning legal work performed by outside attorneys and/or other third-party service providers. New clients typically receive an upfront reimbursement ranging from $750-$5,000 which generally corresponds to the level of AUM the client has with WQC. When existing clients update or amend their estate planning documents or create new documents, WQC reserves the right to provide additional credits typically ranging $500-$4,000. In selective situations, WQC will provide credits above or below the referenced amounts based on a number of extenuating circumstances including advisory agreement provisions, specific need, unique conditions, assets under management, client relationship, emotional state, and other qualitative and quantitative factors. The credits associated with these types of services have expanded since the firm’s inception, and as such, not all WQC clients have access to the same level of credits. Reimbursement is lessor of actual cost or available estate planning credit and contingent upon submission of the invoice (or equivalent documentation) and a copy of the documents. The reimbursement is designed to draft or amend estate planning documents including but not limited to Revocable Living Trust, Will, Durable Power of Attorney, Healthcare Power of Attorney, and Living Will, as well as any additional related costs such as recording fees and materials costs. In select situations, WQC may offer a courtesy fee discount in lieu of an estate planning credit where estate planning documents were recently drafted. Please Note: WQC does not hold itself out to be a law firm or to provide legal advice. To the extent requested by a client, WQC will recommend one or more attorneys or online document prep platforms for Client legal work. The Client is under no obligation to engage the services of any such recommended attorney or online platform. Any benefits to which WQC clients are entitled as it pertains to estate planning, are applicable to any estate planning legal work performed by any licensed attorney or online document prep platform selected by the client. If the Client engages any such recommended attorney or platform, and a dispute arises thereafter relative to such engagement, the Client agrees to seek recourse exclusively from and against the engaged attorney or online document prep platform. TAX RETURN PREPARATION WQC generally offers tax return preparation at no charge as part of its Ascend, Expeditions, and Summit advisory services. The level of services received (including whether such services apply to dependent and non-dependent children) generally corresponds to the level of AUM the client has with WQC. Tax return preparation includes: 1. 1040 Income Tax Preparation – Federal, State, Local* 2. Estimated income tax payment calculations 3. Payment vouchers Alternatively, in lieu of the tax return preparation service by WQC, the firm generally offers a tax return preparation credit between $300-$500 for reimbursement of work performed by outside tax preparers. Eligible clients may elect to have WQC make payment, as specified in their advisory agreement, to a tax preparer chosen by the Client or the Client may choose reimbursement for the out-of-pocket costs related to a tax prep software up to $150. For the tax prep payment or fee reimbursement, Clients are required to submit a copy of the tax preparer’s invoice (or equivalent record) and other relevant materials to be determined by WQC. For those utilizing tax prep software, Clients are required to submit a copy of their receipt (or similar proof of purchase) and other relevant materials to be determined by WQC. In select situations, WQC will charge a flat fee in exchange for tax return preparation services. Although WQC’s general fee for these services range from $250-$500, this fee is negotiable at WQC’s discretion, depending upon objective and subjective factors, including but not limited to: the scope and complexity of the engagement; the anticipated number of meetings and servicing needs; prior relationships with WQC and/or its representatives, and negotiations with the client. Certain legacy clients may have accepted different pre-existing tax-return preparation service offerings from WQC and may therefore receive services for a different fee than the fee range set forth above. As a result of these factors, similarly-situated clients could pay different fees. The services to be provided by WQC to any particular client could be available from other advisers and tax preparers at lower fees, and certain clients may have fees different than those specifically set forth above. * Tax services beyond 1040 tax preparation such as Form 709, 1065, and Corporate returns may be offered at WQ discretion for an additional fee. WQC shall not be required to verify the accuracy of any tax-related data received from the client. Advisor will prepare the tax filings based upon the data provided. WQC does not assume responsibility for the accuracy of such data, timely payments, or filings. Tax assistance will be conducted in accordance with the professional regulations set forth by Treasury Circular 230, AICPA Statements on Standards for Tax Services, and the Ohio Board of Accountancy. Unless authorized by law or with Client consent, WQC cannot use Client tax return information for purposes other than the preparation and filing of Client tax return. By signing the Investment Advisory Agreement, Client consents to the use by WQC of any and all tax return information contained in the Client federal income tax returns for the purpose of providing other non-tax services as agreed upon in the Investment Advisory Agreement. The tax information will not be disclosed or used by WQC for any purpose other than that permitted by this consent document. WQC will not make our investment advisory services conditional upon consent to use tax return information within WQC. If you believe your tax return information has been disclosed or used improperly in a manner unauthorized by law or without your permission, you may contact the Treasury Inspector General for Tax Administration (TIGTA) by telephone at 1-800-366-4484 or by email at [email protected]. RETIREMENT PLAN SERVICES AND PENSION CONSULTING WQC offers plan design consulting, investment consulting, and education services to plan sponsors of ERISA and non-ERISA qualified retirement plans. The extent of the services is detailed in a separate Qualified Plan Consulting Agreement but generally include assistance in the following: investment management services, plan design, service provider benchmarking, education meetings for participants, and participant enrollment. Investment management services are offered to both ERISA plans (i.e. 401(k), pension, profit-sharing) and non-ERISA plans (i.e. Simple IRA, SEP, solo-401(k)). Investment services offered include preparation of plan’s Investment Policy Statement, evaluation of the plan investment choices, selection of investment line-up, and on-going monitoring. For solo-401(k) plans, in addition to providing advisory services, WQC will offer consulting services and filing assistance with Form 5500, as applicable, through a third-party service provider. WQC will offer to serve plans in either a fiduciary, advisory capacity (ERISA 3(21)) or in a fiduciary, discretionary capacity (ERISA 3(38)). The details of which are specified in the Qualified Plan Consulting Agreement. ASCEND ADVISORY SERVICES Ascend clients may choose to engage WQC to provide investment management services utilizing the TD Ameritrade custodial platform, Institutional Intelligent Portfolios® platform (“Platform”), offered by Schwab Performance Technologies (“SPT”), or a traditional account through Charles Schwab. For more specific information on SPT provided by Charles Schwab, please see the Miscellaneous section. To commence Ascend Advisory Services, clients are required to enter into an Investment Advisory Agreement with WQC setting forth the terms and conditions of the engagement (including termination), describing the scope of the services to be provided, and the fee that is due from the client. An investment adviser representative will then meet with the client to ascertain investment objectives, risk tolerances, restrictions, and to determine the scope of services. Once defined and agreed upon, the client’s portfolio is typically held in a brokerage account opened by the client at Charles Schwab & Co., Inc. (“CS&Co”) , or TD Ameritrade ("TDA"). To operate Ascend, WQC will allocate investment assets consistent with the client’s designated investment objectives through generally following the parameters of one or more similarly managed investment allocation models on the client's chosen or recommended platform. WQC offers Ascend Advisory Services clients a range of investment strategies that WQC has constructed and manages, each consisting of a portfolio of ETFs and a cash allocation. MISCELLANEOUS CS&Co. SPT Platform: As between WQC and Schwab, WQC 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. WQC has contracted with SPT to provide WQC with the Platform, which consists of technology and related trading and account management services for Ascend Advisory Services. The Platform enables WQC to make Ascend Advisory Services available to clients online and includes a system that automates certain key parts of WQC’s investment process (the “System”). WQC is independent of and not owned by, affiliated with, or sponsored or supervised by SPT, CS&Co., or their affiliates (together, “Schwab”). WQC, and not Schwab, is the client’s investment adviser and primary point of contact with respect to Ascend Advisory Services. The System includes an online questionnaire that helps WQC determine the client’s investment objectives and risk tolerance and select an appropriate investment strategy and portfolio. Clients should note that WQC will 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 WQC then makes the final decision and selects a portfolio based on all the information it has about each client. The System also includes an automated investment engine through which WQC manages the client’s portfolio on an ongoing basis through automatic rebalancing and tax-loss

harvesting (tax harvesting available to clients who maintain $50,000 in their Program account). WQC will manage/rebalance the clients’ respective accounts on a discretionary basis by virtue of rebalancing the respective similarly managed investment allocation model(s). WQC charges clients a fee for its services as described below under Item 5, Fees and Compensation. WQC’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 Ascend Advisory Services. Schwab does receive other revenues in connection with the Program, which are described below under Item 5, Fees and Compensation. WQC does not pay SPT fees for the Platform so long as it maintains $100 million in client assets in accounts at CS&Co that are not enrolled in Ascend Advisory Services. If WQC does not meet this condition, then it must pay SPT an annual licensing fee of 0.1% of the value of its clients’ assets in Ascend Advisory Services. This arrangement presents a conflict of interest, as it provides an incentive for WQC to recommend that clients maintain their accounts at CS&Co. Notwithstanding, WQC will generally recommend to its clients that investment management accounts be maintained at CS&Co based on the considerations discussed in Item 12 below, which we believe mitigates this conflict of interest. Our Chief Compliance Officer, Patrick D. Hayes, remains available to address any questions that a client or prospective client may have regarding the above conflict of interest. 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 WQC, (ii) WQC decides to change the ETFs or their percentage allocations for an investment strategy or (iii) WQC 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 restriction on the management of their account. Accounts below $5,000 will be treated differently and 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”). 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 enrolling in the Ascend Advisory Services, 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. The Sweep Program is a required feature of the Ascend Advisory Services. 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 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. Clients may be able to obtain higher rates of interest on cash balances at other financial institutions. Use of Mutual and Exchange Traded Funds: Most mutual funds and exchange traded funds are available directly to the public. Thus, a prospective client can obtain many of the funds that may be utilized by WQC independent of engaging WQC as an investment advisor. However, if a prospective client determines to do so, he/she will not receive WQC’s initial and ongoing investment advisory services. Please Note-Use of DFA Mutual Funds: WQC utilizes mutual funds issued by Dimensional Fund Advisors (“DFA”). DFA funds are generally only available through registered investment advisers. Thus, if the client were to terminate WQC’s services, and not transition to another adviser who utilizes DFA funds, restrictions regarding additional purchases of, or reallocation among other, DFA funds will generally apply. ANY QUESTIONS: WQC’s Chief Compliance Officer, Patrick D. Hayes, remains available to address any questions that a client or prospective client may have regarding the above. Structured Products: WQC may periodically recommend structured product investments to select clients. Structured investment products are generally underwritten by major investment banks and typically linked to either individual equity market indexes or baskets of indexes and may offer some of the following features: full or partial principal-protection, enhanced upside participation, caps on the maximum returns, knock-out barrier notes and/or absolute return characteristics. Most structured products will be unsecured debt of the issuing investment bank and will carry the credit risk of that company, although occasionally they may be principal-protected FDIC-insured notes. Of course, like all other investments, there can be no guarantee that the performance of such products will be profitable or achieve any specific performance level during up and/or down markets. Portfolio Activity: WQC has a fiduciary duty to provide services consistent with the client’s best interest. As part of its investment advisory services, WQC 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, fund manager tenure, style drift, account additions/withdrawals, and/or a change in the client’s investment objective. Based upon these factors, there may be extended periods of time when WQC determines that changes to a client’s portfolio are neither necessary nor prudent. Of course, as indicated below, there can be no assurance that investment decisions made by WQC will be profitable or equal any specific performance level(s). High Yield Bond Risk: For certain client accounts, WQC will utilize lower-quality fixed income securities, known as “high yield” or “junk” bonds, which present a significant risk for loss of principal and interest. These securities are considered speculative. These bonds offer the potential for higher return, but also involve greater risk than bonds of higher quality, including an increased possibility that the bond’s issuer, obligor, or guarantor may not be able to make its payments of interest and principal (credit quality risk). If that happens, the value of the bond may decrease, and your income can be reduced. An economic down-turn or period of rising interest rates (interest rate risk) could adversely affect the market for these bonds and reduce your ability to sell bonds (liquidity risk). Defaulted securities, those subject to a reorganization including bankruptcy court protection may become worthless, completely illiquid or subject to lengthy legal proceedings that will delay the resolution of their value, if any. Cross Trades: From time to time and where appropriate, WQC will direct a “cross trade” of securities (including, without limitation, fixed income securities) between client accounts, whereby WQC arranges for one client account to purchase a security directly from another client. In such cases, WQC will obtain a price for the security from one or more independent sources. WQC is not a broker-dealer and receives no compensation from a cross trade; however, the broker-dealer facilitating the cross trade normally charges administrative fees to the clients’ accounts. WQC will direct a cross trade when WQC believes that the transaction is in the best interest of the clients, that no client will be disfavored by the transaction, and that the transaction is consistent with WQC’s duty to seek best execution. Client Obligations: In performing its services, WQC shall not be required to verify any information 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/its responsibility to promptly notify WQC if there is ever any change in his/her/its financial situation or investment objectives for the purpose of reviewing/evaluating/revising WQC’s previous recommendations and/or services. Disclosure Statement: A copy of WQC’s written Brochure as set forth on Part 2A of Form ADV shall be provided to each client prior to, or contemporaneously with, the execution of the Investment Advisory Agreement. Retirement Rollovers-Potential for Conflict of Interest: When WQC provides investment advice to its clients regarding a retirement plan account or individual retirement account, it is 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. The way WQC makes money creates some conflicts with client interests, so it operates under a special rule that requires WQC to act in the client’s best interest and not put its interests ahead of the client. Under this special rule’s provisions, WQC must:
• Meet a professional standard of care when making investment recommendations (give prudent advice);
• Never put WQC’s financial interests ahead of the client’s when making recommendations (give loyal advice);
• Avoid misleading statements about conflicts of interest, fees, and investments.
• Follow policies and procedures designed to ensure that WQC gives advice that is in the client’s best interest.
• Charge no more than is reasonable for WQC services; and
• Give the client basic information about conflicts of interest. 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 and penalties). If WQC recommends that a client roll over their retirement plan assets into an account to be managed by WQC, such a recommendation creates a conflict of interest if WQC will earn new (or increase its current) compensation as a result of the rollover. When acting in such capacity, WQC serves as a fiduciary under the Employee Retirement Income Security Act (ERISA), or the Internal Revenue Code, or both. No client is under any obligation to rollover retirement plan assets to an account managed by WQC. ANY QUESTIONS: WQC’s Chief Compliance Officer, Patrick D. Hayes, remains available to address any questions that a client or prospective client may have regarding the potential for conflict of interest presented by such rollover recommendation. ERISA/IRC Fiduciary Acknowledgment: If the client is: (i) a retirement plan (“Plan”) organized under ERISA; (ii) a participant or beneficiary of a Plan subject to Title I of ERISA or described in section 4975(e)(1)(A) of the Internal Revenue Code, with authority to direct the investment of assets in his or her Plan account or to take a distribution; (iii) the beneficial owner of an IRA acting on behalf of the IRA; or (iv) a Retail Fiduciary with respect to a plan subject to Title I of ERISA or described in section 4975(e)(1)(A) of the Internal Revenue Code: then WQC represents that it and its representatives are fiduciaries under ERISA or the Internal Revenue Code, or both, with respect to any investment advice provided by the WQC or its representatives or with respect to any investment recommendations regarding an ERISA Plan or participant or beneficiary account. eMoney Advisor Platform: WQC may provide its clients with access to an online platform hosted by “eMoney Advisor” (“eMoney”). The eMoney platform allows a client to view their complete asset allocation, including those assets that WQC does not manage (the “Excluded Assets”). WQC does not provide investment management, monitoring, or implementation services for the Excluded Assets. Therefore, WQC shall not be responsible for the investment performance of the Excluded Assets. Rather, the client and/or the client’s advisor(s) that maintain management authority for the Excluded Assets, and not WQC, shall be exclusively responsible for such investment performance. The client may choose to engage WQC to manage some or all of the Excluded Assets pursuant to the terms and conditions of an Investment Advisory Agreement between WQC and the client. The eMoney platform also provides access to other types of information, including financial planning concepts, which should not, in any manner whatsoever, be construed as services, advice, or recommendations provided by WQC. Finally, WQC 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 platform without WQC’s assistance or oversight. Non-Discretionary Service Limitations: Clients that determine to engage WQC on a non-discretionary investment advisory basis must be willing to accept that WQC cannot effect any account transactions without obtaining prior consent to any such transaction(s) from the client. Thus, in the event that WQC would like to make a transaction for a client’s account, and client is unavailable, WQC will be unable to effect the account transaction (as it would for its discretionary clients) without first obtaining the client’s consent. Services Generally: WQC shall provide investment advisory services specific to the needs of each client. Prior to providing investment advisory services, an investment adviser representative will ascertain each client’s investment objective(s). ASSETS UNDER MANAGEMENT ANNUAL RATE(S) Assets Between $0 and $500,000 1.25% Next $500,000 1.00% Next $2,000,000 0.85% Next $2,000,000 0.65% Next $5,000,000 0.50% Additional Assets above $10,000,000 0.40% Thereafter, WQC shall allocate and/or recommend that the client allocate investment assets consistent with the designated investment objective(s). The client may, at any time, impose reasonable restrictions, in writing, on WQC’s services. WQC does not participate in or sponsor a wrap fee program. As of December 31, 2023, WQC had $1,790,527,726 in assets under management on a discretionary basis and $2,543,443 in assets under management on a non-discretionary basis.