Registration Status – Registered with the SEC (Securities and Exchange Commission) in January 20101 Owners – Kirk M. Ludwig Matthew F. Taddei Diane McCracken Meghan M. Hyland Nicholas F. Safrit Assets Under Management – Discretionary Assets – $ 577,162,361 (as of December 31, 2023) Non-discretionary Assets- $11,6,02,156 Total Assets - $ 588,764,546 Assets Under Administration – $ 303,391,752 (as of December 31, 2023) ADVISORY SERVICES WestHill Financial Advisors, Inc. (hereafter, “WH” the “Firm” or “Advisor”) is an independent registered investment advisor2 providing personalized confidential financial planning, financial consulting and investment management services to individuals, trusts, estates, small- to mid-size businesses, non-profits, and endowments. In addition, the Firm provides comprehensive investment management and pension consulting services to pension and profit-sharing plans, defined benefit plans and non-qualified plans. Depending upon the nature of the engagement, our services include, among others, financial goal setting, risk assessment, strategic asset allocation and the selection and management of securities and investments, cash flow management, tax planning, insurance review, investment management, education funding, retirement planning, and estate planning. We offer our services on both a discretionary basis or when appropriate for specialized assets, on a nondiscretionary basis. Typically, WH’s individually managed clients retain the Firm to provide comprehensive financial planning and investment management services in a single engagement. We do offer separate financial planning, financial consulting and/or investment management services on a stand- alone basis in which case the client will execute an agreement restricted to those specific services required. Fiduciary Status When WH provides investment advice to you regarding your investment accounts, including your retirement plan account or individual retirement account, we are fiduciaries within the meaning of certain state and federal laws such as the Employee Retirement Income Security Act and/or the Internal Revenue Code and the regulations of the U.S. Securities and Exchange Commission, as applicable. These regulations require us to act in your best interest and not put our interests ahead of yours. 1 WestHill Financial Advisors, Inc., (WH) was founded in 1989, incorporated in 2007 and previously offered advisory services as Taddei, Ludwig & Associates, Inc. (2010-2020) and Cambridge Investment Research Inc. (2007-2010) and AXA Advisors (1989-2007). 2 “Registration” means only that the Firm meets the minimum requirements for registration as an investment advisor and does not imply a certain level of skill or training or that the SEC or other regulator guarantees the quality of our services or recommends them. FINANCIAL PLANNING AND FINANCIAL CONSULTING SERVICES WH provides comprehensive financial planning or project-specific financial consultations services on either a fixed fee basis or an hourly fee basis. WH’s financial planning/consulting services may include a financial review and analysis of some or all of the following areas:
• Determining Current Net Worth
• Determining Financial Goals and Objectives
• Cash Flow Management Review
• Review of Current Investments and Asset Allocation Review
• Cost Audit of Current Investments
• Strategic Tax Analysis
• Retirement Plan Analysis
• Estate Plan Review or Development
• Review of Insurance Needs
• Education Funding Analysis
• Compensation benefits analysis of company options, warrants, restricted stock
• Major Purchase Analysis Mortgage and Refinance Evaluation
• Charitable (or social capital) Planning
• Opinion on Current Investment Strategy/Advisors
• Other financial or investment analysis Detailed investment advice and specific recommendations are provided as part of a financial plan. Implementation of any financial plan or investment strategy recommendations is at the client's discretion. After delivery of a financial plan, future face-to-face meetings may be scheduled as necessary for up to six months. Follow-up implementation of financial plan recommendations is billed separately at the Firm’s current rate. In performing its services, WH is not required to verify any information received from the client or from the client’s other professionals (e.g., attorney, accountant, etc.) and is authorized to rely on such information as provided. Clients must promptly notify us of any change in their financial situation or investment objectives that would necessitate a review or revision by our advisors of the client’s portfolio and/or financial plan. INVESTMENT MANAGEMENT SERVICES Our investment management services are tailored to each client’s specific risk tolerance, time horizon, liquidity requirements, and resilience to market volatility. While we strive to create sustainable long-term investment strategies, we review and adjust asset allocations and risk exposure as required by changes in market and client circumstances. The Firm’s portfolio manager gathers information about each client’s individual financial condition and investment goals through personal consultations, questionnaires, and document review. On the basis of this information, the Firm designs an individualized asset allocation strategy based on a client’s earning capacity, savings, investment history, tax issues, retirement horizon, education and legacy planning, and any other matters that a client deems important. Depending upon the client’s preferences, we offer the following investment management services:
• Creation of an asset allocation strategy;
• Recommendation of specific securities for investment;
• Execution of securities transactions on behalf of clients through designated custodians and executing broker-dealers;
• Monitoring and rebalancing client account holdings; and
• Periodic account performance reporting. A client may make additions to and withdrawals from the client’s custodial account at any time, subject to the Firm’s right to terminate an account if the amount of assets drops below our account size minimum. Clients may withdraw account assets with notice to the Firm, subject to the usual and customary securities settlement procedures. However, we design client portfolios as long-term investments and caution our clients that asset withdrawals may impair the achievement of the client’s investment objectives. Additions to an account may be in cash or securities provided that our portfolio managers may decline to accept particular securities into a client’s account or may recommend that the security be liquidated if it is inconsistent with the Firm’s investment strategy or the client’s investment objectives. Clients are advised that when transferred securities are liquidated, they may be subject to transaction fees, fees assessed at the mutual fund level (i.e. contingent deferred sales charge) and/or tax ramifications. Unless provided in connection with the financial planning services described above, clients engaging WH to provide investment management services will generally be required to enter into a separate written agreement with WH setting forth the terms and conditions of the engagement and describing the scope of the services to be provided. Advisor Does Not Provide Comprehensive Tax or Accounting Services In providing investment management services, WH’s decisions and recommendations may include the consideration of the possible alternative tax consequences incidental to such decisions and recommendations. However, the Firm does not undertake to provide comprehensive tax or accounting services. Although we may prepare reports to assist our clients with the preparation of tax returns, such reports do not represent the advice or approval of tax professionals. We advise clients to consult a tax professional in order to determine the tax and accounting consequences of investments in their accounts. BUSINESS CONSULTING SERVICES WH consults with business owners on areas of their business such as key employee retention, succession planning, legacy planning, how to transition the business to family or key employees and how to protect the business against the risk of the owner’s premature death or disability. WH also provides financial and insurance consultation for family law attorneys and individuals in pre- divorce, trial, and post-divorce situations. Scope of services includes financial modeling and projections, analysis and advice on life, disability, and long-term care insurance, and general financial planning advice. PENSION AND PROFIT-SHARING PLAN AND PENSION CONSULTING SERVICES WH provides comprehensive qualified and non-qualified retirement plan consulting, investment advice and fiduciary due diligence services, employee and investment education, asset allocation services, plan service provider proposal and vendor research and analysis, and plan design guidance to individuals, qualified and non-qualified retirement plan sponsors, and business entities. We offer pension consulting services and investment management services designed to assist plan sponsors in meeting their management and fiduciary obligations to participants under the Employee Retirement Income Securities Act (“ERISA”) under either Section 3(21) of ERISA or Section 3(38) of ERISA. Pursuant to adopted regulations of the U.S. Department of Labor under ERISA Section 408(b)(2), we provide the plan representative(the person who has the authority to engage us as an investment adviser to the plan) with a written statement of the services we provide, the compensation we receive for providing those services, and our status as either a 3(21) or 3(38) fiduciary. Employer Sponsored Plan Services include: Investment Advice (Plan Level) WH provides research and analysis with regard to investment advice and fiduciary due diligence services for the client plan. We also provide research and analysis that covers the investment products of several qualified and non-qualified retirement plan providers. The goal of the investment due diligence process is to establish a logical, technical, and comprehensive process that is consistently employed in the selection and ongoing monitoring of funds for plan sponsors and individuals, accompanied by an investment policy statement (for plan sponsors only), that defines

the process utilized to recommend the investments to plan sponsors and individuals. The Firm may employ many different calculations, processes, and screening techniques to arrive at specific recommended individual investments within the array of investments offered by each investment provider that is being analyzed, including but not limited to the following:
• Investment analysis by asset class (domestic equity, international equity, income, hybrid/managed accounts), including market capitalization (small, medium, and large), and investment objective (value, blend, and growth orientation);
• Performance relative to other investments in the same asset class;
• Investment performance relative to benchmark performance for the same asset class;
• Percentile ranking of investment performance for the same asset class;
• Style-based analysis to determine the impact of an investment being managed differently than its stated investment objective (which is usually a combination of the stated market capitalization category and investment objective category);
• Macro screens to eliminate long term underperforming investments, funds with total managed assets of less than the minimum threshold deemed to be adequate by WH;
• Review of Upside and Downside capture, to estimate upside potential and downside risk of each investment;
• Common objective risk and return statistical measurements, such as Sharpe ratio, Treynor ratio, standard deviation, alpha, and betas;
• Common statistically relevant manager value measurements such as information ratio and tracking error;
• R-squared, correlation coefficients, and other statistically relevant information;
• Short- and long-term historical analysis with any of the above measurements;
• Financial strength, stability, and reputation of the investment provider, and individual investments offered by and through the investment provider;
• Tenure and experience of investment management personnel;
• Investment philosophy, process, and style; and
• Investment fees. The Firm evaluates the client’s existing Investment Policy Statement and provides recommendations that are consistent with the client’s fiduciary obligations, if applicable, under ERISA Section 404(c). Employee (Participant) Investment Education. WH provides group employee enrollment, re- enrollment, and investment education support. The goal of this process is to help employees make educated and informed choices about the plan and investment allocation under the investment education guidelines set forth by the U.S. Department of Labor. Meetings are offered on an annual, semi-annual, quarterly, or as requested. Employee (Participant) Investment Advice and/or Asset Allocation Models. WH assists plan participants in finding the asset mix which is most likely to meet their investment objectives within acceptable risk parameters. Asset class sub-types can include domestic large cap value equity, domestic large cap growth equity, domestic mid-cap value equity, domestic mid-cap growth equity, domestic small cap value equity, domestic small cap growth equity, international equity, core fixed income, short term fixed income, high yield fixed income, and other appropriate asset classes and investments. Qualified/ Non-Qualified Plan Design Review. The Firm provides in-depth plan reviews that include an analysis of relevant design features, including: age and length of service eligibility requirements; vesting; forfeitures; employer matching contribution formulas; entry and re-entry dates; and other pertinent design features. Qualified/Non-Qualified Retirement Plan Proposal Vendor Research and Analysis. WH assists clients with the selection of a plan provider, or providers based on detailed research and analysis of several vendors. The vendor review process includes an evaluation of administrative, recordkeeping, compliance, and employee communications services, administrative and investment-related fees, and an investment overview that incorporates a very similar analysis to the investment due diligence process described above. Newsletters. Periodic employer newsletters may include industry and marketplace updates, plan design and compliance suggestions, and legislative updates. Management of Conversion Process. WH offers to help facilitate plan conversion. Included in this process is providing sample letters and correspondence related to the plan conversion and monitoring the action items identified in the Plan Sponsor Conversion Checklist. Fiduciary Plan Review. The Fiduciary Plan Review™ includes a compliance checklist, plan design analysis, and other related analysis designed to address plan compliance and efficiency. This document typically includes a list of action items and suggestions, based on plan demographics and a discussion between the client’s plan fiduciaries and any 401(k) advisors. 404(c) Audit. WH provides a comprehensive checklist of the latest industry accepted standards with respect to 404(c) compliance and works with each client to facilitate completion of the checklist. The responsible party for addressing and verifying each item will either be the plan provider, the client, or in some instances WH will provide the research and analysis. Fiduciary Role under ERISA. For those services stated under Investment Advice (Plan Level), WH acknowledges that it is a fiduciary with respect to the Plan under Section 3(21)(A)(ii) of ERISA as amended and, as such, is a co- fiduciary with the trustees(s) of the client’s plan solely with respect to (a) the provision of investment education to the employer and/or plan participants (depending on the specific advisory services provided); (b)the periodic reporting on, and analysis of, the investment options available under the plan; and (c) the provision of advice to the trustee(s) regarding the elimination or addition of investment options available under the plan; provided, however, that the trustee(s) acknowledge and agree that the trustee(s) have the final and conclusive responsibility for the investment options selected to be available under the plan. WH is not responsible for investment decisions made by the plan participants with respect to the investment of their accounts. Reports to Client. For those services stated under Employee (Participant) Investment Education, Employee (Participant) Investment Advice, and Other Investment Advisory Services (Third Party Money Managers) based on the results of the periodic (quarterly or semi- annual) analysis, WH may recommend changes to the core group of investment recommendations offered by one or more of the investment managers included in the analysis. As such, WH will provide plan fiduciaries with a periodic report that includes fund rankings in each category. Custody of Plan and Participant Assets. All assets in Client’s account shall be held for safekeeping with a designated custodian as selected by the Client. WH shall not act as Custodian for any assets in the Client’s account and shall not take possession of cash and/or securities of the Client’s account. WH shall not be liable to Client for any act, conduct or omission by Custodian. WH is only authorized or empowered to issue instructions to Custodian or to request information about the Account from Custodian for the limited purpose of managing the asset allocation of the Models. WH has no other discretion or control in regard to Custodian instructions. SELECTION OF OTHER ADVISERS / USE OF INDEPDENDENT MANAGERS WH may recommend that a client utilize one or more unaffiliated investment managers or investment platforms (collectively “Independent Managers”) available through Schwab, for all or apportion of a client’s investment portfolio, based on the client’s needs and objectives. (See additional information in Item 8, below.) In such instances, the client may be required to authorize and enter into an investment management agreement with an Independent Manager that defines the terms in which Schwab and/or the Independent Manager will provide its services. WH will perform initial and ongoing oversight and due diligence over each Independent Manager to ensure the strategy remains aligned with client’s investment objectives and overall best interests. WH will also assist the client in the development of the initial policy recommendations and managing the ongoing client relationship. WH will offer discretionary services and may assist in the selection of investment managers or investment platforms without the client’s permission. The client, prior to entering into an agreement with an Investment Manager or investment platform, will be provided with the Independent Manager's Form ADV 2A (or a brochure that makes the appropriate disclosures). TERMINATION OF AGREEMENT Clients or the Firm may terminate the relationship upon written notice to the other party. The Firm does not assess any fees related to termination but will be entitled to all management fees earned up to the date of termination. Any earned investment management fees owed to the Firm will be billed to the client, or where authorized, deducted from the client’s account, on a pro rata basis determined on the amount of time expired in the billing period. Any unearned prepaid management fees will be refunded to the client. Any unearned prepaid financial planning or financial consultation fees will be refunded to the client. Any unpaid financial planning or consultation fees will be billed to the client for immediate payment or deducted from the client’s retainer. WH reserves the right to stop work on any account that is more than 60 days overdue. In addition, WH reserves the right to terminate any financial planning engagement where a client has willfully concealed or has refused to provide pertinent information about financial situations when necessary and appropriate, in WH’s judgment, to providing proper financial advice. Any unused portion of fees collected in advance will be refunded within 60 days. For new clients of the Firm, if a copy of this Form ADV Part 2A disclosure statement was not delivered to the client 48 hours or more before the client enters into a written advisory contract with Advisor, then the client has the right to terminate the contract without penalty within five (5) business days after entering into the contract. A contract is considered entered into when all parties to the contract have signed the contract. If the client terminates the contract on this basis, all fees paid by the client will be refunded however, any transaction costs imposed by an executing broker or custodian for establishing the custodial account or for trades occurring during those five days are non-refundable.