Investment advisory fees are paid quarterly, based on the average daily market value of assets under management, and will not exceed 1.50% annually. Fees depend on relationship size and service complexity. Financial planning is included in investment advisory fees, unless engaged separately. Stand-alone financial planning is offered at up to $350 per hour or a fixed engagement fee, ranging from $500 to $10,000. Retirement plan consulting fees are based on a percentage of plan assets and will not exceed 1.50%.