portfolio management process.

Allocation of Investment Opportunities Among Clients

It's our policy, to the extent practical, to allocate investment opportunities to clients over a period of time on a fair and equitable basis relative to other clients.

The CCO reviews client accounts quarterly for equitable treatment and reviews its allocation practices annually.

Consistency of Portfolios with Clients’ Investment Objective

Core Planning provides account management on a continuous non-discretionary basis.

We shall invest, reinvest, and rebalance the securities, cash or other property held in the client’s account in accordance with the client’s investment objectives as identified by the client during initial interviews and information gathering sessions.

As a non-discretionary firm, no changes to the investment allocation are to me made without client permission and documentation.

Disclosures by the Adviser

The disclosures in the firm’s Form ADV are reviewed at least annually to ensure disclosures are consistent with the firm’s policies as set forth in this manual, to the extent applicable.

Proxy Voting Policy

Core Planning will not accept voting authority for client securities. New accounts must be coded to send proxy statements directly to the client.

Account Statements

The custodian or other qualified third party holding the client’s funds and securities will send the client a confirmation of every securities transaction and a custodial statement at least quarterly.

We may also provide periodic statements to clients which state account holdings and value of portfolio holdings.

Additional information related to Core Planning’s portfolio management and trading procedures is detailed in the executed client Advisory Agreement located in the specific client file, and in Core Planning’s Form ADV.