Firm Description Charles E. Scott Brewster Registered Investment Advisory Firm was founded in 2001. In 2003 the firm changed its name to Brewster Financial Planning; and in 2007 Brewster Financial Planning became an LLC to become Brewster Financial Planning LLC. Brewster Financial Planning LLC (“the Firm”) provides personalized confidential financial planning and investment management to individuals, pension and profit sharing plans, trusts, estates, charitable organizations and small businesses. Advice is provided through consultation with the client and may include: determination of financial objectives, identification of financial problems, cash flow management, tax planning, insurance review, investment management, education funding, retirement planning, and estate planning. Brewster Financial Planning LLC is strictly a fee-only financial planning and investment management firm. The firm does not sell annuities, insurance, stocks, bonds, mutual funds, limited partnerships, or other commissioned products. The firm is not affiliated with entities that sell financial products or securities. No commissions in any form are accepted. No finder’s fees are accepted. A written evaluation of each client's initial situation is generally provided to the client, often in the form of a net worth statement. Periodic reviews are generally also communicated to provide reminders of the specific courses of action that need to be taken. More frequent reviews may occur but are not necessarily communicated to the client unless immediate changes are recommended. Other professionals (e.g., lawyers, accountants, insurance agents, etc.) are engaged directly by the client on an as-needed basis. Conflicts of interest will be disclosed to the client in the unlikely event they should occur. The initial meeting, which may be by telephone, is free of charge and is considered an exploratory interview to determine the extent to which financial planning and investment management may be beneficial to the client. Principal Owners Charles E. Scott Brewster is 100% owner of the Firm. Types of Advisory Services Brewster Financial Planning LLC provides investment supervisory services, also known as asset management services; manages investment advisory accounts not involving investment supervisory services; issues periodicals; issues special reports about securities; and charts, graphs, formulas, or other devices which clients may use to evaluate securities. On more than an occasional basis, Brewster Financial Planning LLC furnishes advice to clients on matters not involving securities, such as financial planning matters, taxation issues, and trust services that often include estate planning. As of 12/31/2022, Brewster Financial Planning LLC managed $151,275,712 in assets; $150,941,838 is managed on a discretionary basis and $333,874 on a non-discretionary basis. Tailored Relationships Investment policy statements are created that reflect the stated investment allocation goals. Agreements may not be assigned without client consent. Types of Agreements The following agreements define the typical client relationships. Financial Planning Agreement A financial plan is designed to help the client with aspects of financial planning with ongoing investment management after the financial plan is completed. The financial plan may include, but is not limited to: a net worth statement; a cash flow statement; a review of investment accounts, including reviewing asset allocation and providing repositioning recommendations; strategic tax planning; a review of retirement accounts and plans including recommendations; a review of insurance policies and recommendations for changes, if necessary; one or more retirement scenarios; estate planning review and recommendations; and education planning with funding recommendations. Detailed investment advice and specific recommendations may be provided as part of a financial plan. Implementation of the recommendations is at the discretion of the client. The fee for a financial plan is predicated upon the facts known at the start of the engagement. The fee is based

on an hourly rate of $250 and is negotiable. Since financial planning is a discovery process, situations occur wherein the client is unaware of certain financial exposures or predicaments. In the event that the client’s situation is substantially different than disclosed at the initial meeting, a revised fee will be provided for mutual agreement. The client must approve the change of scope in advance of the additional work being performed when a fee increase is necessary. After delivery of a financial plan, future face-to-face meetings may be scheduled as necessary. Follow-up work when necessary is billed separately at the rate of $250 per hour. Investment Advisory Agreement Many clients choose to have Brewster Financial Planning LLC manage their assets in order to obtain ongoing in-depth advice. Many aspects of the client’s financial affairs are reviewed. As goals and objectives change over time, suggestions are made and implemented on an ongoing basis. The scope of work and fee for an Investment Advisory Agreement is provided to the client in writing prior to the start of the relationship. The annual Advisory Service Agreement fee is based on a percentage of the investable assets according to the following schedule: 0.85% on the first $1,000,000; 0.65% on the next $1,000,000; and 0.50% on the assets above $2,000,000. The minimum annual fee is $4,500 and is negotiable. Current client relationships may exist where the fees are higher or lower than the fee schedule above. Although the Investment Advisory Agreement is an ongoing agreement and constant adjustments are required, the length of service to the client is at the client’s discretion. The client or the investment manager may terminate an Agreement by written notice to the other party. At termination, fees will be billed on a pro rata basis for the portion of the quarter completed. The portfolio value at the completion of the prior full billing quarter is used as the basis for the fee computation, adjusted for the number of days during the billing quarter prior to termination. Retainer Agreement In rare circumstances a Retainer Agreement may be executed in lieu of an Investment Advisory Agreement when it is more appropriate to work on a fixed-fee basis. The annual fee for a Retainer Agreement is negotiable. Hourly Planning Engagements Besides an initial financial plan or investment review, we generally do not offer hourly financial engagements. However, we reserve the right to do so. Our hourly rate when offered is $250 and is negotiable. Asset Management Assets are invested primarily in no-load or low-load mutual funds and exchange-traded funds, usually through discount brokers or fund companies. Fund companies charge each fund shareholder an investment management fee that is disclosed in the fund prospectus. Discount brokerages may charge a transaction fee for the purchase of some funds. Stocks and bonds may be purchased or sold through a brokerage account when appropriate. The brokerage firm charges a fee for stock and bond trades. Brewster Financial Planning LLC does not receive any compensation, in any form, from fund companies. Investments may also include: equities (stocks), corporate debt securities, commercial paper, certificates of deposit, municipal securities, investment company securities (variable life insurance, variable annuities, and mutual funds shares), U. S. government securities, options contracts, and interests in partnerships. Termination of Agreement A client may terminate any of the aforementioned agreements at any time by notifying Brewster Financial Planning LLC in writing and paying the rate for the time spent on the investment advisory engagement prior to notification of termination. If the client made an advance payment, Brewster Financial Planning LLC will refund any unearned portion of the advance payment. Brewster Financial Planning LLC may terminate any of the aforementioned agreements at any time by notifying the client in writing. If the client made an advance payment, Brewster Financial Planning LLC will refund any unearned portion of the advance payment.