IRA Fees

Retirement and savings account fee schedule

EFFECTIVE JANUARY 1, 2011

TRADITIONAL IRA > ROTH IRA > SEP IRA > EDUCATION SAVINGS ACCOUNT > SIMPLE IRASIMPLE 401(k) > PROTOTYPE SEP > SARSEP > 401(k) > PROFIT SHARING> MONEY PURCHASE > 403(b)(7) CUSTODIAL ACCOUNT

I. ANNUAL MAINTENANCE FEES (Per account)

> Traditional IRAs, Roth IRAs, SEP IRAs, and Education Savings Accounts $35.00  (1)

> Traditional IRAs and Roth IRAs–Mutual Fund Only $10.00  (1)

> Prototype Simplified Employee Pensions (Prototype SEPs and SARSEPs) $50.00 (2)

> SIMPLE Plans $50.00 (2)

> Qualified Retirement Plans (QRP) and 403(b)(7) Custodial Accounts $50.00 (2)

II. ROTH IRA CONVERSIONS (Payable upon conversion—charged to Roth IRA, if unpaid)

> Conversion of Traditional IRAs to Roth IRAs (per conversion) $0

III. MUTUAL FUND ONLY TRANSFERS

> Internal transfers from Traditional IRAs/Roth IRA to a Mutual Fund Only $50.00

IV. QRP AND 403(b)(7) LOANS

> Distribution and Repayment Posting (due with loan documentation) $50.00 (3)

V. LIMITED PARTNERSHIPS, PRIVATE PLACEMENTS, AND OTHER SPECIAL PRODUCTS (4)

(Note: Other fees may be assessed by the issuing party or transfer agent)

> Subscription Fee (per purchase) $50.00

> Redemption Fee (per position) $50.00

> Reregistration Fee (per position) $50.00

> Annual Administration Fee (per position) $35.00

> Document Review Fee to Determine Ability to Custody (per review, regardless of outcome) $100

> IRS 990-T UBTI Tax Return Filing (per return filed) $200.00

VI. ACCOUNT TERMINATION FEE (5)

> All Retirement Accounts (per account) $75.00

VII. COMMISSIONS

Commission charges are determined by the introducing brokerage firm or the bank introducing the retirement account to Pershing LLC.

1 Invoiced annually, charged in arrears.2 Due at account set up, invoiced annually.3 One time fee—submit with loan instructions, distribution form, and promissory note.4 In addition to annual custodial maintenance fee.5 In addition to annual custodial maintenance fee and other fees due unless prepaid.

All fees are subject to change.Please note that annual fees are not prorated when an account is closed prior to its anniversary date.

SUNAMERICA TRUST COMPANY FEE SCHEDULE

TRADITIONAL IRA, ROTH IRA, SEP PLANS AND

SAR-SEP (CODA-SEP)

Adoption Fee

• Traditional IRA, Roth IRA and 5305 SEP No charge

Annual custodial maintenance

• Traditional IRA, Roth IRA and SEP PLANS $35 PER ACCOUNT ANNUALLY

(IRS Form 5305-SEP Adoption only)

• CODA-SEP/SAR-SEP $50 PER ACCOUNT ANNUALLY

LIMITED PARTNERSHIPS AND PRIVATE PLACEMENTS

• SUBSCRIPTION FEE $35 PER PURCHASE

• REDEMPTION FEE $35 PER POSITION

• RE-REGISTRATION FEE $35 PER POSITION

• ANNUAL SPECIAL PRODUCT FEE $20 PER POSITION

Note: Other fees may be assessed by the issuing party or transfer agent.

There may be a fee for the review of the Private Placement.

Annual 990T (UBTI) tax preparation fee may be assessed by

custodian or its agent and the fee may vary from year to year.

ROTH IRA CONVERSIONS

• CONVERSION OF ORDINARY IRA TO ROTH IRA $25 PER CONVERSION

Note: Payable on conversion; charged to Roth IRA if unpaid

DISTRIBUTIONS

• PERIODIC, LUMP SUM, NORMAL NO CHARGE

• PREMATURE, HARDSHIP, MANDATORY NO CHARGE

TERMINATION OF ACCOUNTS

• TRADITIONAL IRA, SEP AND CODA-SEP/SAR-SEP TERMINATION FEE $50 PER ACCOUNT

• ROTH IRA TERMINATION FEE $75 PER ACCOUNT

Note: In addition to Annual Custodial Maintenance fee and other fees unless prepaid.

Understand that any fees will post to the money market, or cash portion of your account. If the money market/cash has no money in it, as all money may be invested or into security holdings, then the fee will appear as a negative or a debit balance.  Also understand that SagePoint Financial, Inc. may liquidate any holdings in order to cover any fees. You can arrange this with your rep if you wish this to be done when a debit balance hits your account. Otherwise you will be asked to send a check in order to cover any fees when they post. This fee does not mean your account is losing money. It only means that it has posted a fee and all your money is invested and possibly gaining in other areas.

*Please see the Pricing Schedules/Fees tab for more information on fees*