Fees for portfolio management are based on assets under management, but will not exceed 2.0% annually and are negotiable. Annuities included in investment management recommendations are billed quarterly in arrears at 1.00%, which is non-negotiable. Financial planning fees are negotiable and can be hourly ($75-$550), flat ($490-$7,500), or annual retainer ($490-$3,000). Individual retirement plan consulting fees range from 0.90% to 1.00% of the participant's retirement plan asset value payable quarterly in arrears. A minimum relationship value of $250,000 is required, but may be waived.