Investment supervisory fees are based on a percentage of assets under management, as detailed in the fee table. Accounts holding variable annuities only are charged 1.00% annually, and these values are not included in the household's management fee tier calculation. Fees may be negotiable in certain circumstances. Consulting fees range from $125 to $300 per hour, depending on the nature and complexity of the client's circumstances. Financial and estate planning fees are negotiated for non-clients based on plan complexity.