Cs Planning Corp.

CS Planning Corp dba Thayer & Co. Total Wealth Management Part 2A of Form ADV – Brochure CS PLANNING CORP DBA THAYER & CO. TOTAL WEALTH MANAGEMENT 8117 Preston Road, Suite 300 Dallas, TX 75225 Phone: (214) 361-3555 Kate@ThayerWealth.com April 28, 2026 This Brochure provides information about the qualifications and business practices of CS Planning Corp. dba Thayer & Co. Total Wealth Management. If you have any questions about the contents of this Brochure or to obtain answers and additional information, you may contact us at (214) 361- 3555 or Kate@ThayerWealth.com. CS Planning Corp is a registered investment adviser with the United States Securities and Exchange Commission (“SEC”). Registration of an investment adviser does not imply any level of skill or training. The information in this Brochure has not been approved or verified by the SEC or by any state securities authority. Additional information about CS Planning Corp. is available on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Part 2A - i  CS Planning Corp dba Thayer & Co. Total Wealth Management Part 2A of Form ADV – Brochure Item 2 – Material Changes We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested, free of charge, by contacting us at (214) 361-3555. Part 2A - ii  CS Planning Corp dba Thayer & Co. Total Wealth Management Part 2A of Form ADV – Brochure Item 3 – Table of Contents Page Item 1 – Cover Page ......................................................................................................................... i Item 2 – Material Changes .............................................................................................................................. ii Item 3 – Table of Contents ............................................................................................................................ iii Item 4 – Advisory Business ............................................................................................................................ 4 Item 5 – Fees and Compensation ................................................................................................................... 5 Item 6 – Performance-Based Fees and Side-By-Side Management ...................................................... 8 Item 7 – Types of Clients ................................................................................................................................ 9 Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss ............................................... 9 Item 9 – Disciplinary Information ............................................................................................................... 12 Item 10 – Other Financial Industry Activities and Affiliations ............................................................ 12 Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading ..... 13 Item 12 – Brokerage Practices ..................................................................................................................... 14 Item 13 – Review of Accounts ..................................................................................................................... 15 Item 14 – Client Referrals and Other Compensation .............................................................................. 16 Item 15 – Custody ........................................................................................................................................... 16 Item 16 – Investment Discretion ................................................................................................................. 17 Item 17 – Voting Client Securities .............................................................................................................. 17 Item 18 – Financial Information .................................................................................................................. 18 Exhibit A – Summary of Material Changes ................................................................................................ 1 Part 2A - iii  CS Planning Corp dba Thayer & Co. Total Wealth Management Part 2A of Form ADV – Brochure Item 4 – Advisory Business CS Planning Corp (“CSP”) is an SEC registered investment advisory firm located in Portland, Oregon. We provide fee-only investment supervisory, portfolio management, investment consulting and financial planning services. The firm has been in business since 2009. CSP is owned by Christopher K. Hicks, President and Chief Compliance Officer. Our investment advisory services are coordinated through our network of Advisory Affiliates. Advisory Affiliates may have their own legal business entities whose trade names and logos are used for marketing purposes and may appear on marketing materials or client statements. The Client should understand that the businesses are legal entities of the Advisory Affiliate and not of our firm, CSP, and the advisory services of the Advisory Affiliate are provided through our firm, CSP. CSP has the arrangement described above with BluePrint Financial Marketing, LLC, a Texas limited liability company doing business as Thayer & Co. Total Wealth Management, managed by Kathleen Thayer Rentz. Mrs. Rentz is an Investment Advisor Representative associated with CSP, offers investment advisory services exclusively through CSP, and only utilizes Thayer & Co. Total Wealth Management for marketing purposes. Thayer & Co. Total Wealth Management is not a registered investment advisor and is not affiliated with CSP. Our investment approach utilizes broadly diversified portfolios and a systematic strategy to manage client portfolios. Through our Advisory Affiliates, we help Clients coordinate and prioritize their financial lives with all aspects of their life goals. Integrating investments across all individual retirement accounts, taxable accounts, and employee retirement accounts is crucial to the process. Client input and involvement are critical parts of the financial planning process and implementation of investment decisions. After Client assets are invested, we continuously monitor their investments and provide advice related to ongoing financial and investment needs. In addition to Wealth Management services, we offer financial planning services to Clients under a separate Financial Planning Agreement. Advice and services are tailored to the stated objectives of the Client(s). Our Advisory Affiliates discuss with the Client critically important information such as the Client’s risk tolerance, time horizon, and projected future needs, to formulate an investment strategy. This information and strategy guides us in objectively and suitably managing the Client’s account. Our Advisory Affiliates meet with Clients as needed to review portfolio performance, discuss current issues, and re-assess goals and plans. Our investment recommendations include mutual funds and other investments such as exchange- traded funds, and exchange-listed equity securities, certificates of deposit, municipal securities, U.S. government securities and money market funds when suitable and appropriate for a Client’s particular situation. If Clients hold other types of investments, we will advise them on those investments also. Clients may impose restrictions on investing in certain securities or types of securities. We consider such restrictions when formulating the Client’s investment strategy. See Item 8 for a description of our investment strategy. Part 2A - 4  CS Planning Corp dba Thayer & Co. Total Wealth Management Part 2A of Form ADV – Brochure We do not manage Wrap Fee programs. CS Planning manages $1,960,873,373 of Client assets on a discretionary basis and $0 of Client assets on a non-discretionary basis. These amounts were calculated as of December 31, 2025. Item 5 – Fees and Compensation We provide investment supervisory, financial planning and investment consulting services to Clients primarily under the following fee schedules below: Assets Under Management: Maximum Annual Wealth Management Retainer Fees: 1.95% on all assets. Existing clients may be grandfathered into a different fee. We may also provide standalone financial planning services to Clients on a fixed fee or hourly rate under a separate Financial Planning Agreement. Our fixed fee pricing is quoted for each project, and is based on the scope and complexity of the project. Our maximum hourly rate is $150 per hour. Prior to commencing planning services, Clients enter into a Financial Planning Agreement which sets forth the services being provided and the fees being charged. Notwithstanding the above, fees are generally negotiable. Client’s asset management accounts are billed quarterly in advance. Fees are paid to us directly from the client’s account by the custodian upon our submission of an invoice. Payment of fees may result in the liquidation of Client’s securities if there is insufficient cash in the account. The fee is based on the market value of the Client’s account on the last trading day of the prior quarter. Market value includes all account values and transaction information as of the end of each quarter (not adjusted by any margin debit). To determine value, securities and other instruments traded on a market for which actual transaction prices are publicly reported are generally valued at the last reported sale price on the principal market in which they are traded. Mutual Funds are only valued once per day after the close of the market. Whenever valuation information for specific, illiquid, foreign, private or other investments is not available through the custodian, our approach will be to value at zero. We do this in order to not overvalue a position which could potentially over inflate billing calculations. Alternatively, we may also seek to obtain and document price information from at least one independent source, whether it be a broker-dealer, bank, pricing service or other source. The quarterly fee will be equal to the agreed upon annual rate, multiplied by the market value of the account for that quarter. This number is then divided by four. Fees for a partial quarter at the commencement or termination of an agreement will be prorated based on the number of days the account was open during the quarter. Quarterly fee adjustments for additional assets received into an account during a quarter or for partial withdrawals may also Part 2A - 5  CS Planning Corp dba Thayer & Co. Total Wealth Management Part 2A of Form ADV – Brochure be provided as negotiated. We may modify the terms of the fee agreement by giving Clients 30 days written notice in advance. Clients may pay commissions and trading fees on trades initiated by us, in addition to other agreed upon fees. Clients may also be charged up to $35.00 per trade as an administrative fee for Client directed trades. Notwithstanding the foregoing, fees are generally negotiable. Clients may be required to pay other miscellaneous charges or fees directly to the custodian (e.g. wire fees) as stated in the custodial agreements. Additionally, mutual funds and/or exchange traded funds have additional internal expenses which generally include a fund management fee, other fund expenses, and a possible distribution fee. In addition, some funds charge a redemption fee on shares bought and sold within a short period. Funds describe their expenses in their prospectuses, summary prospectuses, or product descriptions. Clients are advised that these fees are separate and additional expenses incurred by the Client. See Item 12 for additional information on Brokerage Practices. Our fees include the time necessary to work with Client’s attorney, accountant or other third party professionals in reaching agreement on financial planning or investment solutions, as well as assisting those advisors in implementation of all appropriate documents. However, we are not responsible for attorney, accountant or other third party professional fees charged to Client as a result of these activities. In some instances, we may recommend that all or a portion of Client assets be managed by an unrelated Third Party Asset Manager (“TPAM”) or sub-advisor. These arrangements are more fully disclosed in Item 10, below. Generally, Clients pay all Wealth Management Retainer fees quarterly in advance. All Wealth Management agreements may be terminated at any time by providing us with 30 days written notice. Upon termination, any fees that have been earned by us but not yet paid will be immediately due and payable. Clients are also responsible for all applicable charges including, but not limited to, account administrative fees, account closure fees and all trading costs due to the termination, including any fees the mutual funds may assess. Upon request, we will provide a good-faith estimate of these fees. Payment of fixed fee projects shall be made as agreed by the parties. Hourly rate projects are generally invoiced by us with payment due by the Client upon receipt of the invoice. We may estimate the number of hours necessary to complete a project, and we may collect a portion of this estimate up front and invoice the balance. Upon termination of any hourly or fixed fee project, any prepaid but unearned fees will be promptly refunded to the Client. Certain Advisory Affiliates of CSP are also independently licensed to sell insurance products through various carriers. CSP is a fee only registered investment adviser and does not act as an insurance brokerage or agency and is not otherwise affiliated with any insurance brokerages or agencies. However, a Part 2A - 6  CS Planning Corp dba Thayer & Co. Total Wealth Management Part 2A of Form ADV – Brochure conflict of interest arises when insurance related business is transacted with advisory Clients, because certain individual Advisory Affiliates of CSP are independently licensed to sell insurance products through various carriers. In their capacity as an Insurance Agent, they may receive commissions or other fees from products sold to Clients. As such, Clients are advised that they are under no obligation to use any individual associated with CSP for insurance products or services, and may use any insurance firm or agent they choose. Clients are also advised that the Wealth Management Retainer fees paid to CSP are separate and distinct from the commissions earned by any individual in connection with the sale of insurance or other securities products and CSP does not receive any compensation for products sold by these Advisory Affiliates. Because CSP is not involved in the sale of insurance products, we do not know the actual dollar amount of any commission payment to an Insurance Agent. Also, because CSP is neither a broker dealer nor an insurance agency, we do not have the ability to rebate commissions received for the sale of a product and cannot discount the price of a product to make up for any commission that may be received from its sale. Rollover Recommendations As part of our investment advisory services to you, we may recommend that you roll assets from your employer’s retirement plan, such as a 401(k), 457, or ERISA 403(b) account (collectively, a “Plan Account”), to an individual retirement account, such as a SIMPLE IRA, SEP IRA, Traditional IRA, or Roth IRA (collectively, an “IRA Account”) that we will manage on your behalf. We may also recommend rollovers from IRA Accounts to Plan Accounts, from Plan Accounts to Plan Accounts, and from IRA Accounts to IRA Accounts. When we provide any of the foregoing rollover recommendations we are acting as fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act (“ERISA”) and/or the Internal Revenue Code (“IRC”), as applicable, which are laws governing retirement accounts. If you elect to roll the assets to an IRA that is subject to our management, we will charge you an asset-based fee as set forth in the advisory agreement you executed with our firm. This creates a conflict of interest because it creates a financial incentive for our firm to recommend the rollover to you (i.e., receipt of additional fee-based compensation). You are under no obligation, contractually or otherwise, to complete the rollover. Moreover, if you do complete the rollover, you are under no obligation to have the assets in an IRA managed by our firm. Due to the foregoing conflict of interest, when we make rollover recommendations, we operate under a special rule that requires us to act in your best interests and not put our interests ahead of yours. Under this special rule’s provisions, we must:  meet a professional standard of care when making investment recommendations (give prudent advice);  never put our financial interests ahead of yours when making recommendations (give loyal advice);  avoid misleading statements about conflicts of interest, fees, and investments; Part 2A - 7  CS Planning Corp dba Thayer & Co. Total Wealth Management Part 2A of Form ADV – Brochure  follow policies and procedures designed to ensure that we give advice that is in your best interests;  charge no more than a reasonable fee for our services; and  give you basic information about conflicts of interest. Many employers permit former employees to keep their retirement assets in their company plan. Also, current employees can sometimes move assets out of their company plan before they retire or change jobs. In determining whether to complete the rollover to an IRA, and to the extent the following options are available, you should consider the costs and benefits of a rollover. Note that an employee will typically have four options in this situation: 1. leaving the funds in your employer’s (former employer’s) plan; 2. moving the funds to a new employer’s retirement plan; 3. cashing out and taking a taxable distribution from the plan; or 4. rolling the funds into an IRA rollover account. Each of these options has positives and negatives. Because of that, along with the importance of understanding the differences between these types of accounts, we will provide you with a written explanation of the advantages and disadvantages of both account types and the basis for our belief that the rollover transaction we recommend is in your best interests. As an alternative to providing you with a rollover recommendation, we may instead take an entirely educational approach in accordance with the U.S. Department of Labor’s Interpretive Bulletin 96-1. Under this approach, our role will be limited only to providing you with general educational materials regarding the pros and cons of rollover transactions. We will make no recommendation to you regarding the prospective rollover of your assets and you are advised to speak with your trusted tax and legal advisors with respect to rollover decisions. As part of this educational approach, we may provide you with materials discussing some or all of the following topics: the general pros and cons of rollover transactions; the benefits of retirement plan participation; the impact of pre-retirement withdrawals on retirement income; the investment options available inside your Plan Account; and high level discussion of general investment concepts (e.g., risk versus return, the benefits of diversification and asset allocation, historical returns of certain asset classes, etc.). We may also provide you with questionnaires and/or interactive investment materials that may provide a means for you to independently determine your future retirement income needs and to assess the impact of different asset allocations on your retirement income. You will make the final rollover decision. Item 6 – Performance-Based Fees and Side-By-Side Management We do not charge any performance-based fees for our services or engage in side-by-side management. Part 2A - 8  CS Planning Corp dba Thayer & Co. Total Wealth Management Part 2A of Form ADV – Brochure Item 7 – Types of Clients We provide investment advice to high net worth individuals, individuals, businesses, pension and profit sharing plans, foundations, trusts, estates, and charitable organizations. Because each Client is unique, they must be willing to be involved in the planning and ongoing processes. Such involvement does not have to be time consuming, however we want our Clients to remain informed about their overall financial situation. Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss We create broadly diversified portfolios in the worldwide fixed-income and equity markets, combined with periodic rebalancing. Our Advisory Affiliates create an investment strategy with each Client, outlining the investment philosophy, management procedures, and long-term goals for the investor. Portfolio design is tailored to each Client’s risk tolerance and preferences. Types of Investments As part of our core investment approach, we offer advice on investments including mutual funds, exchange-traded funds, equity securities, debt securities, certificates of deposit, municipal securities, U.S. government securities, and money market funds when suitable and appropriate. In limited circumstances, and only when suitable and appropriate, we may offer advice on digital assets and cryptocurrency. Each type of security has its own unique set of risks associated with it, and it would not be possible to disclose all of the specific risks of every type of investment in this brochure. In those limited situations where it is suitable and appropriate to meet a particular Client’s needs, we may also utilize margin to manage an account. Margin occurs when a client pays for part of a purchase and borrows the rest from the brokerage firm that custodies the account. If our Clients have any questions regarding the risks associated with a particular investment, they are encouraged to contact us. Mutual funds are professionally managed collective investment companies that pool money from many investors and invest in stocks, bonds, short-term money market instruments, other mutual or exchange traded funds, other securities or any combination thereof. The fund will have a manager that trades the fund’s investments in accordance with the fund’s investment objective. While mutual funds generally provide diversification, risks can be significantly increased if the fund is concentrated in a particular sector of the market, primarily invests in small cap or speculative companies, uses leverage (i.e., borrows money) to a significant degree, or concentrates in a particular type of security (i.e., equities) rather than balancing the fund with different types of securities. Other fund risks include foreign securities and currency risk, emerging markets risk, small-cap, mid-cap and large-cap risk, trading risk, and turnover risk that can increase fund expenses and may decrease fund performance. Brokerage and transactions costs incurred by the fund will reduce returns. ETFs are investment funds traded on stock exchanges, much like stocks or equities. An ETF holds assets such as stocks, commodities, or bonds and trades at approximately the same price as the net asset value of its underlying assets over the course of the trading day. Most ETFs track an index, Part 2A - 9  CS Planning Corp dba Thayer & Co. Total Wealth Management Part 2A of Form ADV – Brochure such as the S&P 500. However, some ETFs are fully transparent actively managed funds. Market risk is, perhaps, the most significant risk associated with ETFs. This risk is defined by the day to day fluctuations associated with any exchange traded security, where fluctuations occur in part based on the perception of investors. Individual equity securities (also known simply as “equities” or “stock”) are assessed for risk in numerous ways. Price fluctuations and market risk are the most significant risk concerns. As such, the value of your investment can increase or decrease over time. Furthermore, you should understand that stock prices can be affected by many factors including, but not limited to, the overall health of the economy, the health of the market sector or industry of the issuing company, and national and political events. When investing in stock, it is important to focus on the average returns achieved over a given period of time, across a well-diversified portfolio. Individual debt securities (or “bonds”) are typically safer investments than equity securities, but their risk can also vary widely based on: the financial health of the issuer; the risk that the issuer might default; when the bond is set to mature; and, whether or not the bond can be “called” prior to maturity. When a bond is called, it may not be possible to replace it with a bond of equal character paying the same rate of return. Primarily we invest with a focus on Long Term Purchases, where securities are purchased with the expectation that the value of those securities will grow over a relatively long period of time, generally greater than one year. Sometimes we will employ a Short Term Purchase strategy where securities are purchased with the expectation that they will be sold within a relatively short period of time, generally less than one year, to take advantage of the securities’ short term price fluctuations. Short-term trading (in general, selling securities within 30 days of purchasing the same securities) is not a fundamental part of our overall investment strategy. In limited situations we may utilize put and call option strategies in order to mitigate market risk when suitable and appropriate for an individual client’s portfolio. Digital Asset Risk: From time-to-time, and only where suitable for clients, we may recommend investments in certain digital currencies, including, without limitation, Bitcoin, Ethereum, Litecoin, and others (collectively, “Cryptocurrency”). Where exposure to this asset class is appropriate, we will typically, if not exclusively, obtain such exposure through purchases and sales of ETFs and other publicly traded securities available through the Fidelity Digital Assets platform. Investment in Cryptocurrency involves an extremely high degree of risk and is more speculative than an investment in publicly-traded securities like stocks, bonds, mutual funds, and ETFs. Unlike the market valuations of publicly-traded stocks and bonds which can be objectively valued on the basis of the issuer’s assets, income, debts, liabilities, operations, history of credit-worthiness and other factors, prices of Cryptocurrency are based entirely on the market’s perception of value and are subject to rapid changes in market sentiment. Accordingly, Cryptocurrency is subject to an extremely high level of price volatility, including “flash crashes,” and may lose significant value in a matter of minutes, hours, or days. It is not uncommon for the value of Cryptocurrency to move as much as twenty percent (20%) or more in a single day. The ownership of particular Part 2A - 10  CS Planning Corp dba Thayer & Co. Total Wealth Management Part 2A of Form ADV – Brochure Cryptocurrency is opaque and therefore certain Cryptocurrency may be owned and controlled by relatively small number of individuals, increasing the potential for fraud and market-manipulation such as pump-and-dump schemes and other fraudulent criminal schemes. Evaluation and understanding of the features, functions, and other properties of Cryptocurrency requires a high level of technical knowledge and sophistication. The market for Cryptocurrency is in its infancy, is rapidly evolving, and its future is unknown. Governments and central banks do not create, sponsor, support, back, insure, or control Cryptocurrencies and there is no guarantee of their future viability as a store of value or a means of exchange. Federal, state, or foreign governments may restrict the use and exchange of cryptocurrency, and regulation in the United States is still developing. Cryptocurrency is not legal tender in most jurisdictions, including the United States. No laws require individuals or businesses to accept Cryptocurrency as a form of payment and Cryptocurrency does not have any intrinsic value. Its value derives entirely from market forces of supply and demand. Cryptocurrency exchanges and other trading venues on which Cryptocurrencies trade are relatively new and, in most cases, largely unregulated and may therefore be more exposed to fraud and failure than established, regulated exchanges for securities, derivatives, and other currencies. Cryptocurrency exchanges may stop operating or permanently shut down due to fraud, technical glitches, hackers, or malware. Due to relatively recent launches, most Cryptocurrencies have a limited trading history, making it difficult for investors to evaluate investments. Generally, Cryptocurrency transactions are irreversible, such that an improper transfer can only be reversed by the receiver of the cryptocurrency agreeing to return the cryptocurrency to the sender. Accordingly, investment in Cryptocurrency is not appropriate for all investors and you should only invest “risk capital” in such asset class (e.g., funds, the complete and total loss of which, would have insubstantial effect on your overall financial circumstances and financial goals). Methods of Analysis We may use one or more of the following methods of analysis when formulating investment advice: Top-Down Global Macro-Economic Analysis involves a big-picture analysis of the prevailing economic, demographic and social trends followed by a more focused analysis at the country level, then the industry level and ultimately the specific security level. Mutual Fund/Exchange Traded Fund Analysis involves qualitative analysis looking at factors such as the background and experience of the fund manager and/or the fund company (style, consistency, risk-adjusted performance, management expenses, average daily trading volume, etc.). Fundamental analysis involves the analysis of financial statements, the general financial health of companies, and/or the analysis of management or competitive advantages. This type of analysis concentrates on factors that determine a company’s value and expected future earnings. This strategy would normally encourage equity purchases in stocks that are undervalued or priced below Part 2A - 11  CS Planning Corp dba Thayer & Co. Total Wealth Management Part 2A of Form ADV – Brochure their perceived value. The risk assumed is that the market will fail to reach expectations of perceived value. Investment Risk of Loss As indicated in the descriptions above, investing in securities involves risk of loss that you should be prepared to bear. We do not represent or guarantee that our services or methods of analysis can or will predict future results, successfully identify market tops or bottoms, or insulate Clients from losses due to market corrections or declines. We cannot offer any guarantees or promises that your financial goals and objectives will be met. Past performance is in no way an indication of future performance. Except as may otherwise be provided by law, we are not liable to Clients for: • Any loss that a Client may suffer by reason of any investment decision made or other action taken or omitted in good faith by us with that degree of care, skill, prudence and diligence under the circumstances that a prudent person acting in a fiduciary capacity would use; • Any loss arising from our adherence to a Client’s instructions, or the disregard of our recommendations made to a Client; or • Any act or failure to act by a custodian or other third party to a Client’s account. It is the responsibility of the Client to give us complete information and to notify us of any changes in financial circumstances or goals. Item 9 – Disciplinary Information Registered investment advisers are required to disclose all material facts regarding any legal or disciplinary events that would be material to your evaluation of or the integrity of the firm’s management. CS Planning Corp. has no information applicable to this Item. Item 10 – Other Financial Industry Activities and Affiliations Affiliated Entities: CSP is affiliated through common ownership and control with Palouse Capital Management, Inc. (“PCM”). PCM and CSP are under common control of Christopher K. Hicks who is considered a control person of each firm because he holds more than 25% ownership interest in each firm. PCM is an investment advisor registered with the Securities and Exchange Commission. PCM offers investment advisory services through numerous Advisory Affiliates to the firm. Outside Business Activities of Advisory Affiliates: As disclosed in Item 5, above, Advisory Affiliates of CSP may also be independently licensed as insurance agents with other agencies. Affiliates may recommend the purchase and sale of certain insurance products to Clients. As a fiduciary, the Affiliate must act primarily for the benefit of CSP Clients and will only transact insurance related business with Clients when the products are Part 2A - 12  CS Planning Corp dba Thayer & Co. Total Wealth Management Part 2A of Form ADV – Brochure fully disclosed, suitable, and appropriate to fit their needs, and in order to simplify the implementation of various wealth management strategies. Promotor Relationships We may enter into promoter agreements with individuals or other registered investment advisors. Promoter arrangements and requirements are more fully described in Item 14 (“Client Referrals and Other Compensation”), below. We do not believe this arrangement creates any conflicts of interest with any of our Clients. Other Investment Managers: On occasion, we may recommend and engage unaffiliated Third Party Asset Managers (TPAM) or sub-advisors who provide customized investment portfolio management services. These services may include the construction of investment portfolios, execution of securities purchase and sale transactions, and portfolio administration, including tracking of and reporting on portfolio performance and investment results. We are authorized by our Clients to share non-public, personal information with TPAMs or sub- advisors for the purpose of managing their portfolios. However we require any TPAM or sub- advisor to execute a confidentiality agreement and not share non-public personal information with any unauthorized person or entity. Clients are generally required to enter into a separate advisory agreement with any TPAM or sub- advisor. The use of TPAMs or sub-advisors may cause Clients to incur additional fees. If applicable, any additional fees will be fully disclosed to Clients in a separate agreement with the TPAM or sub-advisor. Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading We have a Code of Ethics which all employees are required to follow. The Code of Ethics outlines our high standard of business conduct, and fiduciary duty to Clients. The Code of Ethics includes provisions relating to the confidentiality of Client information, a prohibition on insider trading, personal securities trading procedures, improper use of Firm property, and diversion of investment and business opportunities, among other things. A copy of the code of ethics is available to any Client or prospective Client upon request by contacting us at (214) 361-3555. Brochures are provided free of charge. We or individuals associated with our firm may buy and sell some of the same securities for their own account that we buy and sell for Clients. When appropriate we will purchase or sell securities for Clients before purchasing the same for our account or allowing representatives to purchase or sell the same for their own account. However, we do allow the accounts of employees to be included in block trading alongside the accounts of Clients. In some cases we or our representatives may buy or sell securities for our own account for reasons not related to the strategies adopted for our Clients. Our employees are required to follow the Code of Ethics when making trades for their own accounts in securities which are recommended to and/or purchased for Clients. The Code of Ethics is designed to assure that the personal securities transactions will Part 2A - 13  CS Planning Corp dba Thayer & Co. Total Wealth Management Part 2A of Form ADV – Brochure not interfere with decisions made in the best interest of advisory Clients while at the same time, allowing employees to invest their own accounts. In the event a material conflict of interest not already discussed in this document should arise, we will disclose to our advisory Clients any material conflict of interest relating to us, our representatives, or any of our employees which could reasonably be expected to impair the rendering of unbiased and objective advice. As any advisory situation could present a conflict of interest, we have established the following restrictions to ensure our fiduciary responsibilities: • A director, officer, associated person, or employee of CSP and Thayer & Co. Total Wealth Management shall not buy or sell securities for his personal portfolio where his decision is substantially derived, in whole or in part, by reason of his employment unless the information is also available to the investing public on reasonable inquiry. No person associated with CSP and Thayer & Co. Total Wealth Management shall prefer his or her own interest to that of the advisory Client. • We maintain a list of all securities holdings for the firm and for anyone associated with its advisory practice who has access to advisory recommendations. An appropriate officer reviews these holdings on a regular basis. • Any individual not in observance of the above may be subject to discipline up to and including termination. Item 12 – Brokerage Practices Our Clients’ assets are held by independent third-party qualified custodians. We do recommend certain custodians to Clients, however, Clients are not obligated to use any particular custodian recommended by us. We reserve the right to decline acceptance of any Client account for which the Client directs the use of a particular custodian if we believe that this choice would hinder either our fiduciary duty to the Client or our ability to service the account. In recommending custodians, we will comply with its fiduciary duty to seek best execution and with the Securities Exchange Act of 1934. We will take into account such relevant factors as: • • • • Price; The custodian’s facilities, reliability and financial responsibility; The ability of the custodian to effect transactions, particularly with regard to such aspects as timing, order size and execution of order; The research and related brokerage services provided by such custodian to us, notwithstanding that the account may not be the direct or exclusive beneficiary of such services; and Any other factors that we consider to be relevant. • Part 2A - 14  CS Planning Corp dba Thayer & Co. Total Wealth Management Part 2A of Form ADV – Brochure We may aggregate trades for Clients. The allocations of a particular security will be determined by us before the trade is placed with the broker. When practical, Client trades in the same security will be bunched in a single order (a “block”) in an effort to obtain best execution at the best security price available. When employing a block trade: • • • • • We will make reasonable efforts to attempt to fill Client orders by day-end. If the block order is not filled by day-end, we will allocate shares executed to underlying accounts on a pro rata basis, adjusted as necessary to keep Client transaction costs to a minimum. If a block order is filled (full or partial fill) at several prices through multiple trades, an average price and commission will be used for all trades executed; All participants receiving securities from the block trade will receive the average price. Multiple blocks may be executed within a single day. However, only trades executed within the block on the single day may be combined for purposes of calculating the average price. It is expected that this trade aggregation and allocation policy will be applied consistently. However, if application of this policy results in unfair or inequitable treatment to some or all of our Clients, we may deviate from this policy. Finally, it is our policy to minimize the occurrence of trade errors. Should any trade errors which are attributable to CSP occur, we shall take any steps necessary to put the Client in the position it should have been as if the trade error never occurred. In the event we determine that a bona fide trade error has occurred which is attributable to CSP, we will correct the trade error using funds from our error account. Depending on the internal trade error policies and procedures of the particular custodian, our error account may be debited if the correction results in a loss. Likewise, our error account may be credited if the correction results in a gain. This situation creates a conflict of interest as CSP has an incentive to recommend particular custodians over others that may not have a similar policy. Item 13 – Review of Accounts Client accounts are formally reviewed at least annually. Accounts are reviewed in the context of each Client’s stated investment objectives and guidelines. We have a number of Advisory Affiliates who are assigned as the primary representative to a particular Client’s account. The Advisory Affiliate assigned to a particular Client’s account will be responsible for the periodic reviews to that account. Clients will be provided the Supplemental Brochure (Form ADV Part 2B) of any Advisory Affiliate providing advice related to their account. More frequent reviews may be triggered by a number of reasons including: a change in Client’s investment objectives; tax considerations; large deposits or withdrawals; large sales or purchases; or changes in the economic climate. Part 2A - 15  CS Planning Corp dba Thayer & Co. Total Wealth Management Part 2A of Form ADV – Brochure Investment advisory Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Advisor Affiliates may also provide Clients with periodic written reports summarizing the account activity and performance. Along with these reports, we discuss the asset allocation of the portfolio compared to the portfolio target allocations. Financial Planning Clients will typically receive a completed written financial plan unless otherwise agreed at the start of the engagement. Dependent upon the level and scope of Financial Planning services being provided, Advisor Affiliates will meet with clients at least twice per year or more often as a major life event occurs. Item 14 – Client Referrals and Other Compensation As disclosed under Item 12 (above), we (or our Affiliates) may receive “soft dollars” from certain custodians. The conflicts of interest these types of arrangements present and how we deal with these conflicts are described in detail under Item 12, above. As disclosed under Items 5 and 10 above, representatives of CSP may also be licensed to sell insurance. The conflicts of interest these arrangements present and how we deal with these conflicts are described in detail under Item 5, above. Promoter Relationships Certain Advisory Affiliates of CSP may enter into promoter agreements that pay cash compensation to third-party intermediaries in exchange for their promotion, referral, and endorsement of our advisory services to prospective clients. The cash compensation paid to such promoters may take the form of a retainer, a flat advertising fee, a fee per referral, and/or a percentage of the advisory fees we collect from referred client accounts. These fees may be paid to the promoter on a one-time or recurring basis. Unless otherwise explicitly disclosed in writing to the client, the cash compensation paid to a promoter will be borne entirely by CSP and the Advisory Affiliate. Referred clients do not pay any additional or increased advisory fees as a result of having been referred to our firm by a paid third-party promoter. We will only engage third-party promoters in accordance with the requirements of the SEC’s “marketing rule” (SEC Rule 206(4)-1), promulgated under the Investment Advisers Act of 1940. Any promoters engaged for this purpose will disclose to you at or reasonably prior to the time of their referral or endorsement of CSP (i) that they will receive compensation from CSP as a result of their endorsement of our firm; (ii) a description of the material terms of the compensation they will receive; and (iii) a brief statement discussing the conflicts of interest arising out of the compensation arrangement and/or the relationship between CSP and the third-party promoter. Clients referred to our firm by a third-party promoter are encouraged to inquire with us if they have any questions about the foregoing arrangements. Item 15 – Custody Part 2A - 16  CS Planning Corp dba Thayer & Co. Total Wealth Management Part 2A of Form ADV – Brochure We have the ability to debit fees, and we may have the ability to disburse or transfer certain client funds pursuant to Standing Letters of Authorization executed by Clients. We do not otherwise have custody of the assets in the account. We shall have no liability to a Client for any loss or other harm to any property in the account, including any harm to any property in the account resulting from the insolvency of the custodian or any acts of the agents or employees of the custodian and whether or not the full amount or such loss is covered by the Securities Investor Protection Corporation (“SIPC”) or any other insurance which may be carried by the custodian. The Client understands that SIPC provides only limited protection for the loss of property held by a custodian. Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Our Advisory Affiliate’s may also provide Clients with periodic written reports summarizing the account activity and performance. We urge all Clients to carefully review statements from the custodian and compare these to any reports that we may provide to you. Our reports may vary from custodial statements based on accounting procedures, reporting dates, or valuation methodologies of certain securities. Item 16 – Investment Discretion Generally, Clients grant us and our Advisory Affiliates ongoing and continuous discretionary authority to execute investment recommendations in accordance with an agreed upon investment strategy or plan without the Client’s prior approval of each specific transaction. Under discretionary authority, Client allows us to purchase and sell securities and instruments in their account(s), arrange for delivery and payment in connection with the foregoing, select and retain sub-advisors, and act on behalf of the Client in matters necessary or incidental to the handling of the account, including monitoring certain assets. The only restrictions on this discretionary authority are those set by the Client on a case by case basis. In limited circumstances, an Advisory Affiliate will not have discretionary authority to determine or make changes to a Client’s stated investment strategy without the Client’s prior approval. However, CSP will still have complete discretion to implement its trading strategies to update the portfolio allocation within that stated investment strategy, without the Client’s prior approval. In this type of situation, CSP will require authorization from the Client before making any changes to a Client’s investment strategy. CSP will act in accordance with any agreed upon investment strategy, regardless of whether authority is discretionary or non-discretionary. Further, we make it a practice to question Clients to determine if there are any limitations to our authority on such matters. Item 17 – Voting Client Securities We do not have authority to vote and therefore do not vote Client securities. Additionally, we do not provide advice to Clients on how the Client should vote. Clients will receive proxies and other solicitations directly from the custodian or transfer agent. If any proxy materials are received on Part 2A - 17  CS Planning Corp dba Thayer & Co. Total Wealth Management Part 2A of Form ADV – Brochure behalf of a Client, they will be sent directly to the Client who remains responsible to vote the proxy. Item 18 – Financial Information A portion of hourly rate or fixed fee projects are generally required to be paid in advance, however under no circumstances will we retain more than $1,200.00, more than six months in advance from any Client. We do have discretionary authority over Client funds or securities, but we have no financial commitments that would impair our ability to meet contractual and fiduciary commitments to Clients. Neither CSP, nor any of the principals, nor Kathleen Thayer Rentz, have been the subject of a bankruptcy petition at any time in the past. We have no financial conditions that would impair our ability to meet contractual commitments to our Clients. Part 2A - 18  CS Planning Corp dba Thayer & Co. Total Wealth Management Part 2A of Form ADV – Brochure Exhibit A – Summary of Material Changes This Item discusses only specific material changes that have been made to our Brochure since our prior annual update dated April 10, 2025. Since that date, we have made the following material changes: Item 10, Item 12 and Item 14 have been updated to reflect that The H Group, Inc., The H Group Washington, Inc., and FocusPoint Solutions, Inc. are no longer affiliated entities of CSP under the common control of Christopher K. Hicks. We will ensure that you receive a summary of any material changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (214) 361-3555. Our Brochure is provided free of charge. Ex. A 

CS Planning Corp dba Morin Private Client Group Part 2A of Form ADV – Brochure CS PLANNING CORP DBA MORIN PRIVATE CLIENT GROUP 240 West Broadway Jackson, WY 83001 Phone: (833) 989-2869 bmorin@mp-cg.com April 28, 2026 This Brochure provides information about the qualifications and business practices of CS Planning Corp. If you have any questions about the contents of this Brochure, you may contact us at (833) 989-2869 or bmorin@mp-cg.com to obtain answers and additional information. CS Planning Corp is a registered investment adviser with the United States Securities and Exchange Commission (“SEC”). Registration of an investment adviser does not imply any level of skill or training. The information in this Brochure has not been approved or verified by the SEC or by any state securities authority. Additional information about CS Planning Corp. is available on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Part 2A - i  CS Planning Corp dba Morin Private Client Group Part 2A of Form ADV – Brochure Item 2 – Material Changes We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (833) 989-2869 or bmorin@mp- cg.com. Our Brochure is provided free of charge. Part 2A - ii  CS Planning Corp dba Morin Private Client Group Part 2A of Form ADV – Brochure Item 3 – Table of Contents Page Item 1 – Cover Page ......................................................................................................................... i Item 2 – Material Changes .............................................................................................................. ii Item 3 – Table of Contents ............................................................................................................. iii Item 4 – Advisory Business ............................................................................................................ 1 Item 5 – Fees and Compensation .................................................................................................... 2 Item 6 – Performance-Based Fees and Side-By-Side Management ............................................... 5 Item 7 – Types of Clients ................................................................................................................ 5 Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss ........................................ 6 Item 9 – Disciplinary Information .................................................................................................. 9 Item 10 – Other Financial Industry Activities and Affiliations ...................................................... 9 Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading ... 10 Item 12 – Brokerage Practices ...................................................................................................... 11 Item 13 – Review of Accounts ...................................................................................................... 12 Item 14 – Client Referrals and Other Compensation .................................................................... 13 Item 15 – Custody ......................................................................................................................... 13 Item 16 – Investment Discretion ................................................................................................... 14 Item 17 – Voting Client Securities................................................................................................ 14 Item 18 – Financial Information ................................................................................................... 14 Exhibit – A Summary of Material Changes ................................................................................. Ex. Part 2A - iii  CS Planning Corp dba Morin Private Client Group Part 2A of Form ADV – Brochure Item 4 – Advisory Business CS Planning Corp (“CSP”) is an SEC registered investment advisory firm located in Portland, Oregon. We provide fee-only investment supervisory, portfolio management, investment consulting and financial planning services. The firm has been in business since 2009. CSP is owned by Christopher K. Hicks, President and Chief Compliance Officer. Our investment advisory services are coordinated through our network of Advisory Affiliates. Advisory Affiliates may have their own legal business entities whose trade names and logos are used for marketing purposes and may appear on marketing materials or client statements. The Client should understand that the businesses are legal entities of the Advisory Affiliate and not of our firm, CSP, and the advisory services of the Advisory Affiliate are provided through our firm, CSP. CSP has the arrangement described above with Morin Private Client Group, LLC, a Wyoming limited liability company (“Morin Private Client Group”) owned and managed by Robert A. Morin. Mr. Morin is an Investment Advisor Representative associated with CSP and offers investment advisory services through CSP and through Morin Private Client Group, LLC an SEC registered investment advisor located in Wyoming. Morin Private Client Group is not affiliated with CSP. Our investment approach utilizes broadly diversified portfolios and a systematic strategy to manage client portfolios. Through our Advisory Affiliates, we help Clients coordinate and prioritize their financial lives with all aspects of their life goals. Integrating investments across all individual retirement accounts, taxable accounts, and employee retirement accounts is crucial to the process. Client input and involvement are critical parts of the financial planning process and implementation of investment decisions. After Client assets are invested, we continuously monitor their investments and provide advice related to ongoing financial and investment needs. Advice and services are tailored to the stated objectives of the Client(s). Our Advisory Affiliates discuss with the Client critically important information such as the Client’s risk tolerance, time horizon, and projected future needs, to formulate an investment strategy. This information and strategy guide us in objectively and suitably managing the Client’s account. Our Advisory Affiliates meet with Clients as needed to review portfolio performance, discuss current issues, and re-assess goals and plans. Our investment recommendations include mutual funds and other investments such as exchange- traded funds, closed-end funds, and exchange-listed equity securities, certificates of deposit, municipal securities, U.S. government securities, and money market funds when suitable and appropriate for a Client’s particular situation. If Clients hold other types of investments, we will advise them on those investments also. Clients may impose restrictions on investing in certain securities or types of securities. We consider such restrictions when formulating the Client’s investment strategy. See Item 8 for a description of our investment strategy. We do not manage Wrap Fee programs. CS Planning manages $1,960,873,373 of Client assets on a discretionary basis and $0 of Client assets on a non-discretionary basis. These amounts were calculated as of December 31, 2025. Part 2A - 1  CS Planning Corp dba Morin Private Client Group Part 2A of Form ADV – Brochure Item 5 – Fees and Compensation We provide investment supervisory, financial planning and investment consulting services to Clients primarily under the following fee schedules below: Assets Under Management: Annual Wealth Management Retainer Fee: Maximum 2.5% on assets up to $1,000,000 Maximum 1.5% on assets $1,000,000 to $3,000,000 Maximum 1.0% on assets over $3,000,000 Morin Private Client Group does not offer financial planning services on a stand-alone basis in general. However, we offer financial planning advice with mutual agreement as part of the investment management services at no additional charge. This will typically include planning regarding the investment, management, taxes and use of financial resources based upon an assessment of a client’s individual situation and goals. We do not provide legal or accounting services and do not prepare legal documents or tax returns. We may also provide standalone consulting or financial planning services to Clients on a fixed fee or hourly rate. Our fixed fee pricing is quoted for each project, and is based on the scope and complexity of the project. Our maximum hourly rate is $250.00 per hour. Prior to commencing planning services, Clients enter into a Consulting or Financial Planning Agreement which sets forth the services being provided and the fees being charged. Notwithstanding the above, fees are generally negotiable. Client’s asset management accounts are billed quarterly in advance. Fees are paid to us directly from the client’s account by the custodian upon our submission of an invoice. Payment of fees may result in the liquidation of Client’s securities if there is insufficient cash in the account. The fee is based on the market value of the Client’s account on the last trading day of the prior quarter. Market value includes all account values and transaction information as of the end of each quarter (not adjusted by any margin debit). To determine value, securities and other instruments traded on a market for which actual transaction prices are publicly reported are generally valued at the last reported sale price on the principal market in which they are traded. Mutual Funds are only valued once per day after the close of the market. Whenever valuation information for specific, illiquid, foreign, private or other investments is not available through the custodian, our approach will be to value at zero. We do this in order to not overvalue a position which could potentially over inflate billing calculations. Alternatively, we may also seek to obtain and document price information from at least one independent source, whether it be a broker-dealer, bank, pricing service or other source. The quarterly fee will be equal to the agreed upon annual rate, multiplied by the market value of the account for that quarter. This number is then divided by four. Part 2A - 2  CS Planning Corp dba Morin Private Client Group Part 2A of Form ADV – Brochure Fees for a partial quarter at the commencement or termination of an agreement will be prorated based on the number of days the account was open during the quarter. Quarterly fee adjustments for additional assets received into an account during a quarter or for partial withdrawals may also be provided as negotiated. We may modify the terms of the fee agreement by giving Clients 30 days written notice in advance. Clients may pay commissions and trading fees on trades initiated by us, in addition to other agreed upon fees. Clients may also be charged up to $35.00 per trade as an administrative fee for Client directed trades. Notwithstanding the foregoing, fees are generally negotiable. Clients may be required to pay other miscellaneous charges or fees directly to the custodian (e.g. wire fees) as stated in the custodial agreements. Additionally, mutual funds and/or exchange traded funds have additional internal expenses which generally include a fund management fee, other fund expenses, and a possible distribution fee. In addition, some funds charge a redemption fee on shares bought and sold within a short period. Funds describe their expenses in their prospectuses, summary prospectuses, or product descriptions. Clients are advised that these fees are separate and additional expenses incurred by the Client. See Item 12 for additional information on Brokerage Practices. Our fees include the time necessary to work with Client’s attorney, accountant or other third-party professionals in reaching agreement on financial planning or investment solutions, as well as assisting those advisors in implementation of all appropriate documents. However, we are not responsible for attorney, accountant or other third party professional fees charged to Client as a result of these activities. In some instances, we may recommend that all or a portion of Client assets be managed by an unrelated Third Party Asset Manager (“TPAM”) or sub-advisor. These arrangements are more fully disclosed in Item 10, below. Generally, Clients pay all Wealth Management Retainer fees quarterly in advance. All Wealth Management agreements may be terminated at any time by providing us with 30 days written notice. Upon termination, any fees that have been earned by us but not yet paid will be immediately due and payable. Clients are also responsible for all applicable charges including, but not limited to, account administrative fees, account closure fees and all trading costs due to the termination, including any fees the mutual funds may assess. Upon request, we will provide a good-faith estimate of these fees. Payment of fixed fee projects shall be made as agreed by the parties. Hourly rate projects are generally invoiced by us with payment due by the Client upon receipt of the invoice. We may estimate the number of hours necessary to complete a project, and we may collect a portion of this estimate up front and invoice the balance. Upon termination of any hourly or fixed fee project, any prepaid but unearned fees will be promptly refunded to the Client. Certain Advisory Affiliates of CSP are also independently licensed to sell insurance products through various carriers. CSP is a fee only registered investment adviser and does not act as an insurance brokerage or agency and is not otherwise affiliated with any insurance brokerages or agencies. However, a Part 2A - 3  CS Planning Corp dba Morin Private Client Group Part 2A of Form ADV – Brochure conflict of interest arises when insurance related business is transacted with advisory Clients because certain individual Advisory Affiliates of CSP are independently licensed to sell insurance products through various carriers. In their capacity as an Insurance Agent, they may receive commissions or other fees from products sold to Clients. As such, Clients are advised that they are under no obligation to use any individual associated with CSP for insurance products or services, and may use any insurance firm or agent they choose. Clients are also advised that the Wealth Management Retainer fees paid to CSP are separate and distinct from the commissions earned by any individual in connection with the sale of insurance or other securities products and CSP does not receive any compensation for products sold by these Advisory Affiliates. Because CSP is not involved in the sale of insurance products or securities, we do not know the actual dollar amount of any commission payment to an Insurance Agent or Registered Representative. Also, because CSP is neither a broker dealer nor an insurance agency, we do not have the ability to rebate commissions received for the sale of a product and cannot discount the price of a product to make up for any commission that may be received from its sale. Rollover Recommendations As part of our investment advisory services to you, we may recommend that you roll assets from your employer’s retirement plan, such as a 401(k), 457, or ERISA 403(b) account (collectively, a “Plan Account”), to an individual retirement account, such as a SIMPLE IRA, SEP IRA, Traditional IRA, or Roth IRA (collectively, an “IRA Account”) that we will manage on your behalf. We may also recommend rollovers from IRA Accounts to Plan Accounts, from Plan Accounts to Plan Accounts, and from IRA Accounts to IRA Accounts. When we provide any of the foregoing rollover recommendations we are acting as fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act (“ERISA”) and/or the Internal Revenue Code (“IRC”), as applicable, which are laws governing retirement accounts. If you elect to roll the assets to an IRA that is subject to our management, we will charge you an asset-based fee as set forth in the advisory agreement you executed with our firm. This creates a conflict of interest because it creates a financial incentive for our firm to recommend the rollover to you (i.e., receipt of additional fee-based compensation). You are under no obligation, contractually or otherwise, to complete the rollover. Moreover, if you do complete the rollover, you are under no obligation to have the assets in an IRA managed by our firm. Due to the foregoing conflict of interest, when we make rollover recommendations, we operate under a special rule that requires us to act in your best interests and not put our interests ahead of yours. Under this special rule’s provisions, we must:  meet a professional standard of care when making investment recommendations (give prudent advice);  never put our financial interests ahead of yours when making recommendations (give loyal advice);  avoid misleading statements about conflicts of interest, fees, and investments;  follow policies and procedures designed to ensure that we give advice that is in your best interests;  charge no more than a reasonable fee for our services; and Part 2A - 4  CS Planning Corp dba Morin Private Client Group Part 2A of Form ADV – Brochure  give you basic information about conflicts of interest. Many employers permit former employees to keep their retirement assets in their company plan. Also, current employees can sometimes move assets out of their company plan before they retire or change jobs. In determining whether to complete the rollover to an IRA, and to the extent the following options are available, you should consider the costs and benefits of a rollover. Note that an employee will typically have four options in this situation: 1. leaving the funds in your employer’s (former employer’s) plan; 2. moving the funds to a new employer’s retirement plan; 3. cashing out and taking a taxable distribution from the plan; or 4. rolling the funds into an IRA rollover account. Each of these options has positives and negatives. Because of that, along with the importance of understanding the differences between these types of accounts, we will provide you with a written explanation of the advantages and disadvantages of both account types and the basis for our belief that the rollover transaction we recommend is in your best interests. As an alternative to providing you with a rollover recommendation, we may instead take an entirely educational approach in accordance with the U.S. Department of Labor’s Interpretive Bulletin 96- 1. Under this approach, our role will be limited only to providing you with general educational materials regarding the pros and cons of rollover transactions. We will make no recommendation to you regarding the prospective rollover of your assets and you are advised to speak with your trusted tax and legal advisors with respect to rollover decisions. As part of this educational approach, we may provide you with materials discussing some or all of the following topics: the general pros and cons of rollover transactions; the benefits of retirement plan participation; the impact of pre-retirement withdrawals on retirement income; the investment options available inside your Plan Account; and high level discussion of general investment concepts (e.g., risk versus return, the benefits of diversification and asset allocation, historical returns of certain asset classes, etc.). We may also provide you with questionnaires and/or interactive investment materials that may provide a means for you to independently determine your future retirement income needs and to assess the impact of different asset allocations on your retirement income. You will make the final rollover decision. Item 6 – Performance-Based Fees and Side-By-Side Management We do not charge any performance-based fees for our services or engage in side-by-side management. Item 7 – Types of Clients We provide investment advice to high net-worth individuals, individuals, businesses, pension and profit-sharing plans, foundations, trusts, estates, and charitable organizations. Because each Client is unique, they must be willing to be involved in the planning and ongoing processes. Such involvement does not have to be time consuming, however we want our Clients to remain informed about their overall financial situation. Part 2A - 5  CS Planning Corp dba Morin Private Client Group Part 2A of Form ADV – Brochure Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss We create broadly diversified portfolios in the worldwide fixed-income and equity markets, combined with periodic rebalancing. Our Advisory Affiliates create an investment strategy with each Client, outlining the investment philosophy, management procedures, and long-term goals for the investor. Portfolio design is tailored to each Client’s risk tolerance and preferences. Types of Investments As part of our core investment approach, we offer advice on investments including mutual funds, exchange-traded funds, closed-end funds, equity securities, debt securities, certificates of deposit, municipal securities, U.S. government securities and money market funds when suitable and appropriate. In limited circumstances, and only when suitable and appropriate, we may offer advice on digital assets and cryptocurrency. Each type of security has its own unique set of risks associated with it, and it would not be possible to disclose all of the specific risks of every type of investment in this brochure. In those limited situations where it is suitable and appropriate to meet a particular Client’s needs, we may also utilize margin to manage an account. Margin occurs when a client pays for part of a purchase and borrows the rest from the brokerage firm that custodies the account. If our Clients have any questions regarding the risks associated with a particular investment, they are encouraged to contact us. Mutual funds are professionally managed collective investment companies that pool money from many investors and invest in stocks, bonds, short-term money market instruments, other mutual or exchange traded funds, other securities or any combination thereof. The fund will have a manager that trades the fund’s investments in accordance with the fund's investment objective. While mutual funds generally provide diversification, risks can be significantly increased if the fund is concentrated in a particular sector of the market, primarily invests in small cap or speculative companies, uses leverage (i.e., borrows money) to a significant degree, or concentrates in a particular type of security (i.e., equities) rather than balancing the fund with different types of securities. Other fund risks include foreign securities and currency risk, emerging markets risk, small-cap, mid-cap and large-cap risk, trading risk, and turnover risk that can increase fund expenses and may decrease fund performance. Brokerage and transactions costs incurred by the fund will reduce returns. ETFs are investment funds traded on stock exchanges, much like stocks or equities. An ETF holds assets such as stocks, commodities, or bonds and trades at approximately the same price as the net asset value of its underlying assets over the course of the trading day. Most ETFs track an index, such as the S&P 500. However, some ETFs are fully transparent actively managed funds. Market risk is, perhaps, the most significant risk associated with ETFs. This risk is defined by the day to day fluctuations associated with any exchange traded security, where fluctuations occur in part based on the perception of investors. Individual equity securities (also known simply as “equities” or “stock”) are assessed for risk in numerous ways. Price fluctuations and market risk are the most significant risk concerns. As such, the value of your investment can increase or decrease over time. Furthermore, you should understand that stock prices can be affected by many factors including, but not limited to, the overall health of the economy, the health of the market sector or industry of the issuing company, Part 2A - 6  CS Planning Corp dba Morin Private Client Group Part 2A of Form ADV – Brochure and national and political events. When investing in stock, it is important to focus on the average returns achieved over a given period of time, across a well-diversified portfolio. Individual debt securities (or “bonds”) are typically safer investments than equity securities, but their risk can also vary widely based on: the financial health of the issuer; the risk that the issuer might default; when the bond is set to mature; and, whether or not the bond can be “called” prior to maturity. When a bond is called, it may not be possible to replace it with a bond of equal character paying the same rate of return. Primarily we invest with a focus on Long Term Purchases, where securities are purchased with the expectation that the value of those securities will grow over a relatively long period of time, generally greater than one year. Sometimes we will employ a Short Term Purchase strategy where securities are purchased with the expectation that they will be sold within a relatively short period of time, generally less than one year, to take advantage of the securities’ short term price fluctuations. Short-term trading (in general, selling securities within 30 days of purchasing the same securities) is not a fundamental part of our overall investment strategy. In limited situations we may utilize put and call option strategies in order to mitigate market risk when suitable and appropriate for an individual Client’s portfolio. Digital Asset Risk: From time-to-time, and only where suitable for clients, we may recommend investments in certain digital currencies, including, without limitation, Bitcoin, Ethereum, Litecoin, and others (collectively, “Cryptocurrency”). Where exposure to this asset class is appropriate, we will typically, if not exclusively, obtain such exposure through purchases and sales of ETFs and other publicly traded securities available through the Fidelity Digital Assets platform. Investment in Cryptocurrency involves an extremely high degree of risk and is more speculative than an investment in publicly-traded securities like stocks, bonds, mutual funds, and ETFs. Unlike the market valuations of publicly-traded stocks and bonds which can be objectively valued on the basis of the issuer’s assets, income, debts, liabilities, operations, history of credit-worthiness and other factors, prices of Cryptocurrency are based entirely on the market’s perception of value and are subject to rapid changes in market sentiment. Accordingly, Cryptocurrency is subject to an extremely high level of price volatility, including “flash crashes,” and may lose significant value in a matter of minutes, hours, or days. It is not uncommon for the value of Cryptocurrency to move as much as twenty percent (20%) or more in a single day. The ownership of particular Cryptocurrency is opaque and therefore certain Cryptocurrency may be owned and controlled by relatively small number of individuals, increasing the potential for fraud and market-manipulation such as pump-and-dump schemes and other fraudulent criminal schemes. Evaluation and understanding of the features, functions, and other properties of Cryptocurrency requires a high level of technical knowledge and sophistication. The market for Cryptocurrency is in its infancy, is rapidly evolving, and its future is unknown. Governments and central banks do not create, sponsor, support, back, insure, or control Cryptocurrencies and there is no guarantee of their future viability as a store of value or a means of exchange. Federal, state, or foreign governments may restrict the use and exchange of cryptocurrency, and regulation in the United States is still developing. Cryptocurrency is not legal tender in most jurisdictions, including the United States. No laws require individuals or businesses to accept Cryptocurrency as a form of Part 2A - 7  CS Planning Corp dba Morin Private Client Group Part 2A of Form ADV – Brochure payment and Cryptocurrency does not have any intrinsic value. Its value derives entirely from market forces of supply and demand. Cryptocurrency exchanges and other trading venues on which Cryptocurrencies trade are relatively new and, in most cases, largely unregulated and may therefore be more exposed to fraud and failure than established, regulated exchanges for securities, derivatives, and other currencies. Cryptocurrency exchanges may stop operating or permanently shut down due to fraud, technical glitches, hackers, or malware. Due to relatively recent launches, most Cryptocurrencies have a limited trading history, making it difficult for investors to evaluate investments. Generally, Cryptocurrency transactions are irreversible, such that an improper transfer can only be reversed by the receiver of the cryptocurrency agreeing to return the cryptocurrency to the sender. Accordingly, investment in Cryptocurrency is not appropriate for all investors and you should only invest “risk capital” in such asset class (e.g., funds, the complete and total loss of which, would have insubstantial effect on your overall financial circumstances and financial goals). Methods of Analysis We may use one or more of the following methods of analysis when formulating investment advice: Top-Down Global Macro-Economic Analysis involves a big-picture analysis of the prevailing economic, demographic and social trends followed by a more focused analysis at the country level, then the industry level and ultimately the specific security level. Mutual Fund/Exchange Traded Fund Analysis involves qualitative analysis looking at factors such as the background and experience of the fund manager and/or the fund company (style, consistency, risk-adjusted performance, management expenses, average daily trading volume, etc.). Fundamental analysis involves the analysis of financial statements, the general financial health of companies, and/or the analysis of management or competitive advantages. This type of analysis concentrates on factors that determine a company’s value and expected future earnings. This strategy would normally encourage equity purchases in stocks that are undervalued or priced below their perceived value. The risk assumed is that the market will fail to reach expectations of perceived value. Investment Risk of Loss As indicated in the descriptions above, investing in securities involves risk of loss that you should be prepared to bear. We do not represent or guarantee that our services or methods of analysis can or will predict future results, successfully identify market tops or bottoms, or insulate Clients from losses due to market corrections or declines. We cannot offer any guarantees or promises that your financial goals and objectives will be met. Past performance is in no way an indication of future performance. Except as may otherwise be provided by law, we are not liable to Clients for: Part 2A - 8  CS Planning Corp dba Morin Private Client Group Part 2A of Form ADV – Brochure • Any loss that a Client may suffer by reason of any investment decision made or other action taken or omitted in good faith by us with that degree of care, skill, prudence and diligence under the circumstances that a prudent person acting in a fiduciary capacity would use; • Any loss arising from our adherence to a Client’s instructions, or the disregard of our recommendations made to a Client; or • Any act or failure to act by a custodian or other third party to a Client’s account. It is the responsibility of the Client to give us complete information and to notify us of any changes in financial circumstances or goals. Item 9 – Disciplinary Information Registered investment advisers are required to disclose all material facts regarding any legal or disciplinary events that would be material to your evaluation of or the integrity of the firm’s management. CS Planning Corp. has no information applicable to this Item. Item 10 – Other Financial Industry Activities and Affiliations Affiliated Entities: CSP is affiliated through common ownership and control with Palouse Capital Management, Inc. (“PCM”). PCM and CSP are under common control of Christopher K. Hicks who is considered a control person of each firm because he holds more than 25% ownership interest in each firm. PCM is an investment advisor registered with the Securities and Exchange Commission. PCM offers investment advisory services through numerous Advisory Affiliates to the firm. Outside Business Activities of Advisory Affiliates: As disclosed in Item 5, above, Advisory Affiliates of CSP may also be independently licensed as insurance agents with other agencies. Affiliates may recommend the purchase and sale of certain insurance products to Clients. As a fiduciary, the Affiliate must act primarily for the benefit of CSP Clients and will only transact insurance related business with Clients when the products are fully disclosed, suitable, and appropriate to fit their needs, and in order to simplify the implementation of various wealth management strategies. Broker-Dealer Affiliation Certain associated persons of CSP are dually registered (“Dually Registered Persons”) as registered representatives and/or investment advisor representatives of Purshe Kaplan Sterling Investments (“PKS”), a registered investment advisor and independent broker-dealer firm and Member of the Financial Industry Regulatory Authority (“FINRA”) and the Securities Investor Protection Corporation (“SIPC”). Therefore, it is possible for clients to have both fee-based advisory accounts through CSP and commission-based accounts through our Dually Registered Persons via their registration with PKS. In these circumstances, our Dually Registered Persons may receive fees and commissions for the sales of certain securities products, typically variable annuities, to clients. However, in no instance will a client pay commissions in addition to advisory fees in any single account. The dual registration of our financial professionals inherently represents a conflict of interest, insofar as such individuals could recommend a fee-based (advisory) account Part 2A - 9  CS Planning Corp dba Morin Private Client Group Part 2A of Form ADV – Brochure over a commission-based (brokerage) account, or vice-versa, based on the potential level of compensation to be received. Promotor Relationships: We may enter into promoter agreements with individuals or other registered investment advisors. Promoter arrangements and requirements are more fully described in Item 14 (“Client Referrals and Other Compensation”), below. We do not believe this arrangement creates any conflicts of interest with any of our Clients. Other Investment Managers: On occasion, we may recommend and engage unaffiliated Third Party Asset Managers (TPAM) or sub-advisors who provide customized investment portfolio management services. These services may include the construction of investment portfolios, execution of securities purchase and sale transactions, and portfolio administration, including tracking of and reporting on portfolio performance and investment results. We are authorized by our Clients to share non-public, personal information with TPAMs or sub- advisors for the purpose of managing their portfolios. However we require any TPAM or sub- advisor to execute a confidentiality agreement and not share non-public personal information with any unauthorized person or entity. Clients are generally required to enter into a separate advisory agreement with any TPAM or sub- advisor. The use of TPAMs or sub-advisors may cause Clients to incur additional fees. If applicable, any additional fees will be fully disclosed to Clients in a separate agreement with the TPAM or sub-advisor. Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading We have a Code of Ethics which all employees are required to follow. The Code of Ethics outlines our high standard of business conduct, and fiduciary duty to Clients. The Code of Ethics includes provisions relating to the confidentiality of Client information, a prohibition on insider trading, personal securities trading procedures, improper use of Firm property, and diversion of investment and business opportunities, among other things. A copy of the code of ethics is available to any Client or prospective Client upon request by contacting us at (833) 989-2869 or bmorin@mp- cg.com. Brochures are provided free of charge. We or individuals associated with our firm may buy and sell some of the same securities for their own account that we buy and sell for Clients. When appropriate we will purchase or sell securities for Clients before purchasing the same for our account or allowing representatives to purchase or sell the same for their own account. However, we do allow the accounts of employees to be included in block trading alongside the accounts of Clients. In some cases we or our representatives may buy or sell securities for our own account for reasons not related to the strategies adopted for our Clients. Our employees are required to follow the Code of Ethics when making trades for their own accounts in securities which are recommended to and/or purchased for Clients. The Code of Ethics is designed to assure that the personal securities transactions will not interfere with decisions made in the best interest of advisory Clients while at the same time, allowing employees to invest their own accounts. Part 2A - 10  CS Planning Corp dba Morin Private Client Group Part 2A of Form ADV – Brochure In the event a material conflict of interest not already discussed in this document should arise, we will disclose to our advisory Clients any material conflict of interest relating to us, our representatives, or any of our employees which could reasonably be expected to impair the rendering of unbiased and objective advice. As any advisory situation could present a conflict of interest, we have established the following restrictions to ensure our fiduciary responsibilities: • A director, officer, associated person, or employee of CSP or Morin Private Client Group shall not buy or sell securities for his personal portfolio where his decision is substantially derived, in whole or in part, by reason of his employment unless the information is also available to the investing public on reasonable inquiry. No person associated with CSP or Morin Private Client Group shall prefer his or her own interest to that of the advisory Client. • We maintain a list of all securities holdings for the firm and for anyone associated with its advisory practice who has access to advisory recommendations. An appropriate officer reviews these holdings on a regular basis. • Any individual not in observance of the above may be subject to discipline up to and including termination. Item 12 – Brokerage Practices Our Clients’ assets are held by independent third-party qualified custodians. We do recommend certain custodians to Clients, however, Clients are not obligated to use any particular custodian recommended by us. We reserve the right to decline acceptance of any Client account for which the Client directs the use of a particular custodian if we believe that this choice would hinder either our fiduciary duty to the Client or our ability to service the account. In recommending custodians, we will comply with its fiduciary duty to seek best execution and with the Securities Exchange Act of 1934. We will take into account such relevant factors as: • • • • Price; The custodian’s facilities, reliability and financial responsibility; The ability of the custodian to effect transactions, particularly with regard to such aspects as timing, order size and execution of order; The research and related brokerage services provided by such custodian to us, notwithstanding that the account may not be the direct or exclusive beneficiary of such services; and Any other factors that we consider to be relevant. • We may aggregate trades for Clients. The allocations of a particular security will be determined by us before the trade is placed with the broker. When practical, Client trades in the same security will be bunched in a single order (a “block”) in an effort to obtain best execution at the best security price available. When employing a block trade: Part 2A - 11  CS Planning Corp dba Morin Private Client Group Part 2A of Form ADV – Brochure • • • • • We will make reasonable efforts to attempt to fill Client orders by day-end. If the block order is not filled by day-end, we will allocate shares executed to underlying accounts on a pro rata basis, adjusted as necessary to keep Client transaction costs to a minimum. If a block order is filled (full or partial fill) at several prices through multiple trades, an average price and commission will be used for all trades executed; All participants receiving securities from the block trade will receive the average price. Multiple blocks may be executed within a single day. However, only trades executed within the block on the single day may be combined for purposes of calculating the average price. It is expected that this trade aggregation and allocation policy will be applied consistently. However, if application of this policy results in unfair or inequitable treatment to some or all of our Clients, we may deviate from this policy. Finally, it is our policy to minimize the occurrence of trade errors. Should any trade errors which are attributable to CSP occur, we shall take any steps necessary to put the Client in the position it should have been as if the trade error never occurred. In the event we determine that a bona fide trade error has occurred which is attributable to CSP, we will correct the trade error using funds from our error account. Depending on the internal trade error policies and procedures of the particular custodian, our error account may be debited if the correction results in a loss. Likewise, our error account may be credited if the correction results in a gain. This situation creates a conflict of interest as CSP has an incentive to recommend particular custodians over others that may not have a similar policy. Item 13 – Review of Accounts Client accounts are formally reviewed at least annually. Accounts are reviewed in the context of each Client's stated investment objectives and guidelines. We have a number of Advisory Affiliates who are assigned as the primary representative to a particular Client’s account. The Advisory Affiliate assigned to a particular Client’s account will be responsible for the periodic reviews to that account. Clients will be provided the Supplemental Brochure (Form ADV Part 2B) of any Advisory Affiliate providing advice related to their account. More frequent reviews may be triggered by a number of reasons including: a change in Client's investment objectives; tax considerations; large deposits or withdrawals; large sales or purchases; or changes in the economic climate. Investment advisory Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Advisor Affiliates may also provide Clients with periodic written reports summarizing the account activity and performance. Along with these reports, we discuss the asset allocation of the portfolio compared to the portfolio target allocations. Part 2A - 12  CS Planning Corp dba Morin Private Client Group Part 2A of Form ADV – Brochure Financial Planning Clients will typically receive a completed written financial plan unless otherwise agreed at the start of the engagement. Dependent upon the level and scope of Financial Planning services being provided, Advisor Affiliates will meet with clients at least twice per year or more often as a major life event occurs. Item 14 – Client Referrals and Other Compensation As disclosed under Item 12 (above), we (or our Affiliates) may receive “soft dollars” from certain custodians. The conflicts of interest these types of arrangements present and how we deal with these conflicts are described in detail under Item 12, above. As disclosed under Items 5 and 10 above, representatives of CSP may also be licensed to sell insurance. The conflicts of interest these arrangements present and how we deal with these conflicts are described in detail under Item 5, above. Promoter Relationships Certain Advisory Affiliates of CSP may enter into promoter agreements that pay cash compensation to third-party intermediaries in exchange for their promotion, referral, and endorsement of our advisory services to prospective clients. The cash compensation paid to such promoters may take the form of a retainer, a flat advertising fee, a fee per referral, and/or a percentage of the advisory fees we collect from referred client accounts. These fees may be paid to the promoter on a one-time or recurring basis. Unless otherwise explicitly disclosed in writing to the client, the cash compensation paid to a promoter will be borne entirely by CSP and the Advisory Affiliate. Referred clients do not pay any additional or increased advisory fees as a result of having been referred to our firm by a paid third-party promoter. We will only engage third-party promoters in accordance with the requirements of the SEC’s “marketing rule” (SEC Rule 206(4)-1), promulgated under the Investment Advisers Act of 1940. Any promoters engaged for this purpose will disclose to you at or reasonably prior to the time of their referral or endorsement of CSP (i) that they will receive compensation from CSP as a result of their endorsement of our firm; (ii) a description of the material terms of the compensation they will receive; and (iii) a brief statement discussing the conflicts of interest arising out of the compensation arrangement and/or the relationship between CSP and the third-party promoter. Clients referred to our firm by a third-party promoter are encouraged to inquire with us if they have any questions about the foregoing arrangements. Item 15 – Custody We have the ability to debit fees, and we may have the ability to disburse or transfer certain client funds pursuant to Standing Letters of Authorization executed by Clients. We do not otherwise have custody of the assets in the account. We shall have no liability to a Client for any loss or other harm to any property in the account, including any harm to any property in the account resulting from the insolvency of the custodian or any acts of the agents or employees of the custodian and whether or not the full amount or such loss is covered by the Securities Investor Protection Corporation (“SIPC”) or any other insurance which may be carried by the custodian. The Client understands that SIPC provides only limited protection for the loss of property held by a custodian. Part 2A - 13  CS Planning Corp dba Morin Private Client Group Part 2A of Form ADV – Brochure Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Our Advisory Affiliate’s may also provide Clients with periodic written reports summarizing the account activity and performance. We urge all Clients to carefully review statements from the custodian and compare these to any reports that we may provide to you. Our reports may vary from custodial statements based on accounting procedures, reporting dates, or valuation methodologies of certain securities. Item 16 – Investment Discretion Generally, Clients grant us and our Advisory Affiliates ongoing and continuous discretionary authority to execute investment recommendations in accordance with an agreed upon investment strategy or plan without the Client’s prior approval of each specific transaction. Under discretionary authority, Client allows us to purchase and sell securities and instruments in their account(s), arrange for delivery and payment in connection with the foregoing, select and retain sub-advisors, and act on behalf of the Client in matters necessary or incidental to the handling of the account, including monitoring certain assets. The only restrictions on this discretionary authority are those set by the Client on a case by case basis. In limited circumstances, an Advisory Affiliate will not have discretionary authority to determine or make changes to a Client’s stated investment strategy without the Client’s prior approval. However, CSP will still have complete discretion to implement its trading strategies to update the portfolio allocation within that stated investment strategy, without the Client’s prior approval. In this type of situation, CSP will require authorization from the Client before making any changes to a Client’s investment strategy. CSP will act in accordance with any agreed upon investment strategy, regardless of whether authority is discretionary or non-discretionary. Further, we make it a practice to question Clients to determine if there are any limitations to our authority on such matters. Item 17 – Voting Client Securities We do not have authority to vote and therefore do not vote Client securities. Additionally, we do not provide advice to Clients on how the Client should vote. Clients will receive proxies and other solicitations directly from the custodian or transfer agent. If any proxy materials are received on behalf of a Client, they will be sent directly to the Client who remains responsible to vote the proxy. Item 18 – Financial Information A portion of hourly rate or fixed fee projects are generally required to be paid in advance, however under no circumstances will we retain more than $1,200.00, more than six months in advance from any Client. We do have discretionary authority over Client funds or securities, but we have no financial commitments that would impair our ability to meet contractual and fiduciary commitments to Clients. Part 2A - 14  CS Planning Corp dba Morin Private Client Group Part 2A of Form ADV – Brochure Neither CSP or any of its principals, nor Morin Private Client Group, LLC or any of its principals, have been the subject of a bankruptcy petition at any time in the past. We have no financial conditions that would impair our ability to meet contractual commitments to our Clients. Part 2A - 15  CS Planning Corp dba Morin Private Client Group Part 2A of Form ADV – Brochure Exhibit A – Summary of Material Changes This Item discusses only specific material changes that have been made to our Brochure since our prior annual amendment dated April 7, 2025. Since that date we have made the following material changes: Item 10, Item 12 and Item 14 have been updated to reflect that The H Group, Inc., The H Group Washington, Inc., and FocusPoint Solutions, Inc. are no longer affiliated entities of CSP under the common control of Christopher K. Hicks. We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (833) 989-2869 or bmorin@mp- cg.com. Our Brochure is provided free of charge. Ex. A 

CS Planning Corp dba Chinese Abraham Investment Advisors Part 2A of Form ADV – Brochure CS PLANNING CORP DBA CHINESE ABRAHAM INVESTMENT ADVISORS 20111 Steven Creek Blvd., Suite 200 Cupertino, CA 95014 Phone: (408) 725-2975 william@chineseabraham.com April 28, 2026 This Brochure provides information about the qualifications and business practices of CS Planning Corp. If you have any questions about the contents of this Brochure, you may contact us at (408) 725-2975 or william@chineseabraham.com to obtain answers and additional information. CS Planning Corp is a registered investment adviser with the United States Securities and Exchange Commission (“SEC”). Registration of an investment adviser does not imply any level of skill or training. The information in this Brochure has not been approved or verified by the SEC or by any state securities authority. information about CS Planning Corp. is available on the SEC’s website at Additional www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Part 2A - i  CS Planning Corp dba Chinese Abraham Investment Advisors Part 2A of Form ADV – Brochure Item 2 – Material Changes We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. (408) 725-2975 or Currently, our Brochure may be requested by contacting us at william@chineseabraham.com. Our Brochure is provided free of charge. Part 2A - ii  CS Planning Corp dba Chinese Abraham Investment Advisors Part 2A of Form ADV – Brochure Item 3 – Table of Contents Page Item 1 – Cover Page ........................................................................................................................................... i Item 2 – Material Changes ................................................................................................................................ ii Item 3 – Table of Contents ............................................................................................................................. iii Item 4 – Advisory Business .............................................................................................................................. 1 Item 5 – Fees and Compensation .................................................................................................................... 2 Item 6 – Performance-Based Fees and Side-By-Side Management ........................................................... 5 Item 7 – Types of Clients ................................................................................................................................. 5 Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss ................................................... 6 Item 9 – Disciplinary Information .................................................................................................................. 9 Item 10 – Other Financial Industry Activities and Affiliations .................................................................. 9 Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading ......... 10 Item 12 – Brokerage Practices ....................................................................................................................... 11 Item 13 – Review of Accounts ...................................................................................................................... 12 Item 14 – Client Referrals and Other Compensation ................................................................................ 12 Item 15 – Custody ........................................................................................................................................... 13 Item 16 – Investment Discretion .................................................................................................................. 13 Item 17 – Voting Client Securities ................................................................................................................ 14 Item 18 – Financial Information ................................................................................................................... 14 Exhibit – A Summary of Material Changes ........................................................................................... Ex. A Part 2A - iii  CS Planning Corp dba Chinese Abraham Investment Advisors Part 2A of Form ADV – Brochure Item 4 – Advisory Business CS Planning Corp (“CSP”) is an SEC registered investment advisory firm located in Portland, Oregon. We provide fee-only investment supervisory, portfolio management, investment consulting and financial planning services. The firm has been in business since 2009. CSP is owned by Christopher K. Hicks, President and Chief Compliance Officer. Our investment advisory services are coordinated through our network of Advisory Affiliates. Advisory Affiliates may have their own legal business entities whose trade names and logos are used for marketing purposes and may appear on marketing materials or client statements. The Client should understand that the businesses are legal entities of the Advisory Affiliate and not of our firm, CSP, and the advisory services of the Advisory Affiliate are provided through our firm, CSP. CSP has the arrangement described above with Chinese Abraham Investment Advisors LLC, a California limited liability company (“Chinese Abraham Investment Advisors”) owned and managed by William Fung. Mr. Fung is an Investment Advisor Representative associated with CSP and offers investment advisory services through CSP and through Chinese Abraham Investment Advisors LLC, a state- registered investment advisory firm located in Cupertino, California. Chinese Abraham Investment Advisors is not affiliated with CSP. Our investment approach utilizes broadly diversified portfolios and a systematic strategy to manage client portfolios. Through our Advisory Affiliates, we help Clients coordinate and prioritize their financial lives with all aspects of their life goals. Integrating investments across all individual retirement accounts, taxable accounts, and employee retirement accounts is crucial to the process. Client input and involvement are critical parts of the financial planning process and implementation of investment decisions. After Client assets are invested, we continuously monitor their investments and provide advice related to ongoing financial and investment needs. Advice and services are tailored to the stated objectives of the Client(s). Our Advisory Affiliates discuss with the Client critically important information such as the Client’s risk tolerance, time horizon, and projected future needs, to formulate an investment strategy. This information and strategy guide us in objectively and suitably managing the Client’s account. Our Advisory Affiliates meet with Clients as needed to review portfolio performance, discuss current issues, and re-assess goals and plans. Our investment recommendations include mutual funds and other investments such as exchange- traded funds, closed-end funds, and exchange-listed equity securities, certificates of deposit, municipal securities, U.S. government securities, and money market funds when suitable and appropriate for a Client’s particular situation. If Clients hold other types of investments, we will advise them on those investments also. Clients may impose restrictions on investing in certain securities or types of securities. We consider such restrictions when formulating the Client’s investment strategy. See Item 8 for a description of our investment strategy. We do not manage Wrap Fee programs. CS Planning manages $1,960,873,373 of Client assets on a discretionary basis and $0 of Client assets on a non-discretionary basis. These amounts were calculated as of December 31, 2025. Part 2A - 1  CS Planning Corp dba Chinese Abraham Investment Advisors Part 2A of Form ADV – Brochure Item 5 – Fees and Compensation Chinese Abraham Investment Advisors offers investment advisory services that encompass a wide range of investment objectives, from conservative to aggressive. This allows the client and us to design a custom program and asset allocation that meets the client's specific needs. We provide investment supervisory, financial planning and investment consulting services to Clients primarily under the following fee schedules below: Assets Under Management: For all assets under management, the maximum annual wealth management retainer fee is 2.0%: Active Management Program The Active Management Program uses market timing and asset allocation to seek maximum returns at acceptable risk. Clients have a variety of choices that range from lower-risk, all bond portfolios to aggressive all equity portfolios or a combination of both, based on asset allocations tailored to the needs of each client. These include regular IRA or other tax deferred accounts. The annual fee varies (between 0.5% and 2.00%) depending upon the market value of assets under management. Lower fees for comparable services may be available from other sources. Tax Efficient Strategies The Tax Efficient Strategies is designed for investors who seek long-term growth in a tax efficient portfolio. This program is intended to be tax and cost efficient and has a similar annual fee schedule (between 0.5% and 2%). Lower fees for comparable services may be available from other sources. Chinese Abraham Investment Advisors does not offer financial planning services on a stand-alone basis in general. However, we offer financial planning advice with mutual agreement as part of the investment management services at no additional charge. This will typically include planning regarding the investment, management, taxes and use of financial resources based upon an assessment of a client’s individual situation and goals. We do not provide legal or accounting services and do not prepare legal documents or tax returns. We may also provide standalone consulting or financial planning services to Clients on a fixed fee or hourly rate. Our fixed fee pricing is quoted for each project, and is based on the scope and complexity of the project. Our maximum hourly rate is $275 per hour. Prior to commencing planning services, Clients enter into a Consulting or Financial Planning Agreement which sets forth the services being provided and the fees being charged. Notwithstanding the above, fees are generally negotiable. Client’s asset management accounts are billed quarterly in arrears. Fees are paid to us directly from the client’s account by the custodian upon our submission of an invoice. Payment of fees may result in the liquidation of Client’s securities if there is insufficient cash in the account. The fee is based on the market value of the Client’s account on the last trading day of the prior quarter. Market value includes all account values and transaction information as of the end of each quarter (not adjusted by any margin debit). To determine value, securities and other instruments traded on a market for which actual transaction prices are publicly reported are generally valued at the last reported sale price on the principal market in which they are traded. Mutual Funds are only valued once per Part 2A - 2  CS Planning Corp dba Chinese Abraham Investment Advisors Part 2A of Form ADV – Brochure day after the close of the market. Whenever valuation information for specific, illiquid, foreign, private or other investments is not available through the custodian, our approach will be to value at zero. We do this in order to not overvalue a position which could potentially over inflate billing calculations. Alternatively, we may also seek to obtain and document price information from at least one independent source, whether it be a broker-dealer, bank, pricing service or other source. The quarterly fee will be equal to the agreed upon annual rate, multiplied by the market value of the account for that quarter. This number is then divided by four. Fees for a partial quarter at the commencement or termination of an agreement will be prorated based on the number of days the account was open during the quarter. Quarterly fee adjustments for additional assets received into an account during a quarter or for partial withdrawals may also be provided as negotiated. We may modify the terms of the fee agreement by giving Clients 30 days written notice in advance. Clients may pay commissions and trading fees on trades initiated by us, in addition to other agreed upon fees. Clients may also be charged up to $35.00 per trade as an administrative fee for Client directed trades. Notwithstanding the foregoing, fees are generally negotiable. Clients may be required to pay other miscellaneous charges or fees directly to the custodian (e.g. wire fees) as stated in the custodial agreements. Additionally, mutual funds and/or exchange traded funds have additional internal expenses which generally include a fund management fee, other fund expenses, and a possible distribution fee. In addition, some funds charge a redemption fee on shares bought and sold within a short period. Funds describe their expenses in their prospectuses, summary prospectuses, or product descriptions. Clients are advised that these fees are separate and additional expenses incurred by the Client. See Item 12 for additional information on Brokerage Practices. Our fees include the time necessary to work with Client’s attorney, accountant or other third-party professionals in reaching agreement on financial planning or investment solutions, as well as assisting those advisors in implementation of all appropriate documents. However, we are not responsible for attorney, accountant or other third party professional fees charged to Client as a result of these activities. In some instances, we may recommend that all or a portion of Client assets be managed by an unrelated Third Party Asset Manager (“TPAM”) or sub-advisor. These arrangements are more fully disclosed in Item 10, below. Generally, Clients pay all Wealth Management Retainer fees quarterly in arrears. All Wealth Management agreements may be terminated at any time by providing us with 30 days written notice. Upon termination, any fees that have been earned by us but not yet paid will be immediately due and payable. Clients are also responsible for all applicable charges including, but not limited to, account administrative fees, account closure fees and all trading costs due to the termination, including any fees the mutual funds may assess. Upon request, we will provide a good-faith estimate of these fees. Payment of fixed fee projects shall be made as agreed by the parties. Hourly rate projects are generally invoiced by us with payment due by the Client upon receipt of the invoice. We may estimate the number of hours necessary to complete a project, and we may collect a portion of this estimate up front and invoice the balance. Upon termination of any hourly or fixed fee project, any prepaid but unearned fees will be promptly refunded to the Client. Part 2A - 3  CS Planning Corp dba Chinese Abraham Investment Advisors Part 2A of Form ADV – Brochure Certain Advisory Affiliates of CSP are also independently licensed to sell insurance products through various carriers. CSP is a fee only registered investment adviser and does not act as an insurance brokerage or agency and is not otherwise affiliated with any insurance brokerages or agencies. However, a conflict of interest arises when insurance related business is transacted with advisory Clients because certain individual Advisory Affiliates of CSP are independently licensed to sell insurance products through various carriers. In their capacity as an Insurance Agent, they may receive commissions or other fees from products sold to Clients. As such, Clients are advised that they are under no obligation to use any individual associated with CSP for insurance products or services, and may use any insurance firm or agent they choose. Clients are also advised that the Wealth Management Retainer fees paid to CSP are separate and distinct from the commissions earned by any individual in connection with the sale of insurance or other securities products and CSP does not receive any compensation for products sold by these Advisory Affiliates. Because CSP is not involved in the sale of insurance products or securities, we do not know the actual dollar amount of any commission payment to an Insurance Agent or Registered Representative. Also, because CSP is neither a broker dealer nor an insurance agency, we do not have the ability to rebate commissions received for the sale of a product and cannot discount the price of a product to make up for any commission that may be received from its sale. Rollover Recommendations As part of our investment advisory services to you, we may recommend that you roll assets from your employer’s retirement plan, such as a 401(k), 457, or ERISA 403(b) account (collectively, a “Plan Account”), to an individual retirement account, such as a SIMPLE IRA, SEP IRA, Traditional IRA, or Roth IRA (collectively, an “IRA Account”) that we will manage on your behalf. We may also recommend rollovers from IRA Accounts to Plan Accounts, from Plan Accounts to Plan Accounts, and from IRA Accounts to IRA Accounts. When we provide any of the foregoing rollover recommendations we are acting as fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act (“ERISA”) and/or the Internal Revenue Code (“IRC”), as applicable, which are laws governing retirement accounts. If you elect to roll the assets to an IRA that is subject to our management, we will charge you an asset- based fee as set forth in the advisory agreement you executed with our firm. This creates a conflict of interest because it creates a financial incentive for our firm to recommend the rollover to you (i.e., receipt of additional fee-based compensation). You are under no obligation, contractually or otherwise, to complete the rollover. Moreover, if you do complete the rollover, you are under no obligation to have the assets in an IRA managed by our firm. Due to the foregoing conflict of interest, when we make rollover recommendations, we operate under a special rule that requires us to act in your best interests and not put our interests ahead of yours. Under this special rule’s provisions, we must:  meet a professional standard of care when making investment recommendations (give prudent advice); Part 2A - 4  CS Planning Corp dba Chinese Abraham Investment Advisors Part 2A of Form ADV – Brochure  never put our financial interests ahead of yours when making recommendations (give loyal advice);  avoid misleading statements about conflicts of interest, fees, and investments;  follow policies and procedures designed to ensure that we give advice that is in your best interests;  charge no more than a reasonable fee for our services; and  give you basic information about conflicts of interest. Many employers permit former employees to keep their retirement assets in their company plan. Also, current employees can sometimes move assets out of their company plan before they retire or change jobs. In determining whether to complete the rollover to an IRA, and to the extent the following options are available, you should consider the costs and benefits of a rollover. Note that an employee will typically have four options in this situation: 1. leaving the funds in your employer’s (former employer’s) plan; 2. moving the funds to a new employer’s retirement plan; 3. cashing out and taking a taxable distribution from the plan; or 4. rolling the funds into an IRA rollover account. Each of these options has positives and negatives. Because of that, along with the importance of understanding the differences between these types of accounts, we will provide you with a written explanation of the advantages and disadvantages of both account types and the basis for our belief that the rollover transaction we recommend is in your best interests. As an alternative to providing you with a rollover recommendation, we may instead take an entirely educational approach in accordance with the U.S. Department of Labor’s Interpretive Bulletin 96-1. Under this approach, our role will be limited only to providing you with general educational materials regarding the pros and cons of rollover transactions. We will make no recommendation to you regarding the prospective rollover of your assets and you are advised to speak with your trusted tax and legal advisors with respect to rollover decisions. As part of this educational approach, we may provide you with materials discussing some or all of the following topics: the general pros and cons of rollover transactions; the benefits of retirement plan participation; the impact of pre-retirement withdrawals on retirement income; the investment options available inside your Plan Account; and high level discussion of general investment concepts (e.g., risk versus return, the benefits of diversification and asset allocation, historical returns of certain asset classes, etc.). We may also provide you with questionnaires and/or interactive investment materials that may provide a means for you to independently determine your future retirement income needs and to assess the impact of different asset allocations on your retirement income. You will make the final rollover decision. Item 6 – Performance-Based Fees and Side-By-Side Management We do not charge any performance-based fees for our services or engage in side-by-side management. Item 7 – Types of Clients We provide investment advice to high net-worth individuals, individuals, businesses, pension and profit-sharing plans, foundations, trusts, estates, and charitable organizations. Because each Client is unique, they must be willing to be involved in the planning and ongoing processes. Such involvement Part 2A - 5  CS Planning Corp dba Chinese Abraham Investment Advisors Part 2A of Form ADV – Brochure does not have to be time consuming, however we want our Clients to remain informed about their overall financial situation. Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss We create broadly diversified portfolios in the worldwide fixed-income and equity markets, combined with periodic rebalancing. Our Advisory Affiliates create an investment strategy with each Client, outlining the investment philosophy, management procedures, and long-term goals for the investor. Portfolio design is tailored to each Client’s risk tolerance and preferences. Types of Investments As part of our core investment approach, we offer advice on investments including mutual funds, exchange-traded funds, closed-end funds, equity securities, debt securities, certificates of deposit, municipal securities, U.S. government securities and money market funds when suitable and appropriate. In limited circumstances, and only when suitable and appropriate, we may offer advice on digital assets and cryptocurrency. Each type of security has its own unique set of risks associated with it, and it would not be possible to disclose all of the specific risks of every type of investment in this brochure. In those limited situations where it is suitable and appropriate to meet a particular Client’s needs, we may also utilize margin to manage an account. Margin occurs when a client pays for part of a purchase and borrows the rest from the brokerage firm that custodies the account. If our Clients have any questions regarding the risks associated with a particular investment, they are encouraged to contact us. Mutual funds are professionally managed collective investment companies that pool money from many investors and invest in stocks, bonds, short-term money market instruments, other mutual or exchange traded funds, other securities or any combination thereof. The fund will have a manager that trades the fund’s investments in accordance with the fund's investment objective. While mutual funds generally provide diversification, risks can be significantly increased if the fund is concentrated in a particular sector of the market, primarily invests in small cap or speculative companies, uses leverage (i.e., borrows money) to a significant degree, or concentrates in a particular type of security (i.e., equities) rather than balancing the fund with different types of securities. Other fund risks include foreign securities and currency risk, emerging markets risk, small-cap, mid-cap and large-cap risk, trading risk, and turnover risk that can increase fund expenses and may decrease fund performance. Brokerage and transactions costs incurred by the fund will reduce returns. ETFs are investment funds traded on stock exchanges, much like stocks or equities. An ETF holds assets such as stocks, commodities, or bonds and trades at approximately the same price as the net asset value of its underlying assets over the course of the trading day. Most ETFs track an index, such as the S&P 500. However, some ETFs are fully transparent actively managed funds. Market risk is, perhaps, the most significant risk associated with ETFs. This risk is defined by the day to day fluctuations associated with any exchange traded security, where fluctuations occur in part based on the perception of investors. Individual equity securities (also known simply as “equities” or “stock”) are assessed for risk in numerous ways. Price fluctuations and market risk are the most significant risk concerns. As such, the value of your investment can increase or decrease over time. Furthermore, you should understand that stock prices can be affected by many factors including, but not limited to, the overall health of the economy, the health of the market sector or industry of the issuing company, and national and political events. Part 2A - 6  CS Planning Corp dba Chinese Abraham Investment Advisors Part 2A of Form ADV – Brochure When investing in stock, it is important to focus on the average returns achieved over a given period of time, across a well-diversified portfolio. Individual debt securities (or “bonds”) are typically safer investments than equity securities, but their risk can also vary widely based on: the financial health of the issuer; the risk that the issuer might default; when the bond is set to mature; and, whether or not the bond can be “called” prior to maturity. When a bond is called, it may not be possible to replace it with a bond of equal character paying the same rate of return. Primarily we invest with a focus on Long Term Purchases, where securities are purchased with the expectation that the value of those securities will grow over a relatively long period of time, generally greater than one year. Sometimes we will employ a Short Term Purchase strategy where securities are purchased with the expectation that they will be sold within a relatively short period of time, generally less than one year, to take advantage of the securities’ short term price fluctuations. Short-term trading (in general, selling securities within 30 days of purchasing the same securities) is not a fundamental part of our overall investment strategy. In limited situations we may utilize put and call option strategies in order to mitigate market risk when suitable and appropriate for an individual Client’s portfolio. Digital Asset Risk: From time-to-time, and only where suitable for clients, we may recommend investments in certain digital currencies, including, without limitation, Bitcoin, Ethereum, Litecoin, and others (collectively, “Cryptocurrency”). Where exposure to this asset class is appropriate, we will typically, if not exclusively, obtain such exposure through purchases and sales of ETFs and other publicly traded securities available through the Fidelity Digital Assets platform. Investment in Cryptocurrency involves an extremely high degree of risk and is more speculative than an investment in publicly-traded securities like stocks, bonds, mutual funds, and ETFs. Unlike the market valuations of publicly-traded stocks and bonds which can be objectively valued on the basis of the issuer’s assets, income, debts, liabilities, operations, history of credit-worthiness and other factors, prices of Cryptocurrency are based entirely on the market’s perception of value and are subject to rapid changes in market sentiment. Accordingly, Cryptocurrency is subject to an extremely high level of price volatility, including “flash crashes,” and may lose significant value in a matter of minutes, hours, or days. It is not uncommon for the value of Cryptocurrency to move as much as twenty percent (20%) or more in a single day. The ownership of particular Cryptocurrency is opaque and therefore certain Cryptocurrency may be owned and controlled by relatively small number of individuals, increasing the potential for fraud and market-manipulation such as pump-and-dump schemes and other fraudulent criminal schemes. Evaluation and understanding of the features, functions, and other properties of Cryptocurrency requires a high level of technical knowledge and sophistication. The market for Cryptocurrency is in its infancy, is rapidly evolving, and its future is unknown. Governments and central banks do not create, sponsor, support, back, insure, or control Cryptocurrencies and there is no guarantee of their future viability as a store of value or a means of exchange. Federal, state, or foreign governments may restrict the use and exchange of cryptocurrency, and regulation in the United States is still developing. Cryptocurrency is not legal tender in most jurisdictions, including the United States. No laws require individuals or businesses to accept Cryptocurrency as a form of payment and Cryptocurrency does not have any intrinsic value. Its value derives entirely from market forces of supply and demand. Part 2A - 7  CS Planning Corp dba Chinese Abraham Investment Advisors Part 2A of Form ADV – Brochure Cryptocurrency exchanges and other trading venues on which Cryptocurrencies trade are relatively new and, in most cases, largely unregulated and may therefore be more exposed to fraud and failure than established, regulated exchanges for securities, derivatives, and other currencies. Cryptocurrency exchanges may stop operating or permanently shut down due to fraud, technical glitches, hackers, or malware. Due to relatively recent launches, most Cryptocurrencies have a limited trading history, making it difficult for investors to evaluate investments. Generally, Cryptocurrency transactions are irreversible, such that an improper transfer can only be reversed by the receiver of the cryptocurrency agreeing to return the cryptocurrency to the sender. Accordingly, investment in Cryptocurrency is not appropriate for all investors and you should only invest “risk capital” in such asset class (e.g., funds, the complete and total loss of which, would have insubstantial effect on your overall financial circumstances and financial goals). Methods of Analysis We may use one or more of the following methods of analysis when formulating investment advice: Top-Down Global Macro-Economic Analysis involves a big-picture analysis of the prevailing economic, demographic and social trends followed by a more focused analysis at the country level, then the industry level and ultimately the specific security level. Mutual Fund/Exchange Traded Fund Analysis involves qualitative analysis looking at factors such as the background and experience of the fund manager and/or the fund company (style, consistency, risk- adjusted performance, management expenses, average daily trading volume, etc.). Fundamental analysis involves the analysis of financial statements, the general financial health of companies, and/or the analysis of management or competitive advantages. This type of analysis concentrates on factors that determine a company’s value and expected future earnings. This strategy would normally encourage equity purchases in stocks that are undervalued or priced below their perceived value. The risk assumed is that the market will fail to reach expectations of perceived value. Investment Risk of Loss As indicated in the descriptions above, investing in securities involves risk of loss that you should be prepared to bear. We do not represent or guarantee that our services or methods of analysis can or will predict future results, successfully identify market tops or bottoms, or insulate Clients from losses due to market corrections or declines. We cannot offer any guarantees or promises that your financial goals and objectives will be met. Past performance is in no way an indication of future performance. Except as may otherwise be provided by law, we are not liable to Clients for: • Any loss that a Client may suffer by reason of any investment decision made or other action taken or omitted in good faith by us with that degree of care, skill, prudence and diligence under the circumstances that a prudent person acting in a fiduciary capacity would use; • Any loss arising from our adherence to a Client’s instructions, or the disregard of our recommendations made to a Client; or • Any act or failure to act by a custodian or other third party to a Client’s account. Part 2A - 8  CS Planning Corp dba Chinese Abraham Investment Advisors Part 2A of Form ADV – Brochure It is the responsibility of the Client to give us complete information and to notify us of any changes in financial circumstances or goals. Item 9 – Disciplinary Information Registered investment advisers are required to disclose all material facts regarding any legal or disciplinary events that would be material to your evaluation of or the integrity of the firm’s management. CS Planning Corp. has no information applicable to this Item. Item 10 – Other Financial Industry Activities and Affiliations Affiliated Entities: CSP is affiliated through common ownership and control with Palouse Capital Management, Inc. (“PCM”). PCM and CSP are under common control of Christopher K. Hicks who is considered a control person of each firm because he holds more than 25% ownership interest in each firm. PCM is an investment advisor registered with the Securities and Exchange Commission. PCM offers investment advisory services through numerous Advisory Affiliates to the firm. Outside Business Activities of Advisory Affiliates: As disclosed in Item 5, above, Advisory Affiliates of CSP may also be independently licensed as insurance agents with other agencies. Affiliates may recommend the purchase and sale of certain insurance products to Clients. As a fiduciary, the Affiliate must act primarily for the benefit of CSP Clients and will only transact insurance related business with Clients when the products are fully disclosed, suitable, and appropriate to fit their needs, and in order to simplify the implementation of various wealth management strategies. Broker-Dealer Affiliation Certain Advisory Affiliates of CSP are Dually Registered Persons of broker dealer firms unaffiliated with CSP. In their separate capacity as registered representatives, these Advisor Affiliates will typically receive commissions for the implementation of recommendations for commissionable transactions. Clients are not obligated to implement any recommendation provided by Advisory Affiliates of CSP. Promotor Relationships: We may enter into promoter agreements with individuals or other registered investment advisors. Promoter arrangements and requirements are more fully described in Item 14 (“Client Referrals and Other Compensation”), below. We do not believe this arrangement creates any conflicts of interest with any of our Clients. Other Investment Managers: On occasion, we may recommend and engage unaffiliated Third Party Asset Managers (TPAM) or sub-advisors who provide customized investment portfolio management services. These services may include the construction of investment portfolios, execution of securities purchase and sale transactions, and portfolio administration, including tracking of and reporting on portfolio performance and investment results. We are authorized by our Clients to share non-public, personal information with TPAMs or sub- advisors for the purpose of managing their portfolios. However, we require any TPAM or sub-advisor Part 2A - 9  CS Planning Corp dba Chinese Abraham Investment Advisors Part 2A of Form ADV – Brochure to execute a confidentiality agreement and not share non-public personal information with any unauthorized person or entity. Clients are generally required to enter into a separate advisory agreement with any TPAM or sub- advisor. The use of TPAMs or sub-advisors may cause Clients to incur additional fees. If applicable, any additional fees will be fully disclosed to Clients in a separate agreement with the TPAM or sub- advisor. Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading upon request by contacting at (408) We have a Code of Ethics which all employees are required to follow. The Code of Ethics outlines our high standard of business conduct, and fiduciary duty to Clients. The Code of Ethics includes provisions relating to the confidentiality of Client information, a prohibition on insider trading, personal securities trading procedures, improper use of Firm property, and diversion of investment and business opportunities, among other things. A copy of the code of ethics is available to any Client 725-2975 or us or prospective Client william@chineseabraham.com. Brochures are provided free of charge. We or individuals associated with our firm may buy and sell some of the same securities for their own account that we buy and sell for Clients. When appropriate we will purchase or sell securities for Clients before purchasing the same for our account or allowing representatives to purchase or sell the same for their own account. However, we do allow the accounts of employees to be included in block trading alongside the accounts of Clients. In some cases, we or our representatives may buy or sell securities for our own account for reasons not related to the strategies adopted for our Clients. Our employees are required to follow the Code of Ethics when making trades for their own accounts in securities which are recommended to and/or purchased for Clients. The Code of Ethics is designed to assure that the personal securities transactions will not interfere with decisions made in the best interest of advisory Clients while at the same time, allowing employees to invest their own accounts. In the event a material conflict of interest not already discussed in this document should arise, we will disclose to our advisory Clients any material conflict of interest relating to us, our representatives, or any of our employees which could reasonably be expected to impair the rendering of unbiased and objective advice. As any advisory situation could present a conflict of interest, we have established the following restrictions to ensure our fiduciary responsibilities: • A director, officer, associated person, or employee of CSP or Chinese Abraham Investment Advisors shall not buy or sell securities for his personal portfolio where his decision is substantially derived, in whole or in part, by reason of his employment unless the information is also available to the investing public on reasonable inquiry. No person associated with CSP or Chinese Abraham Investment Advisors shall prefer his or her own interest to that of the advisory Client. • We maintain a list of all securities holdings for the firm and for anyone associated with its advisory practice who has access to advisory recommendations. An appropriate officer reviews these holdings on a regular basis. Part 2A - 10  CS Planning Corp dba Chinese Abraham Investment Advisors Part 2A of Form ADV – Brochure • Any individual not in observance of the above may be subject to discipline up to and including termination. Item 12 – Brokerage Practices Our Clients’ assets are held by independent third-party qualified custodians. We do recommend certain custodians to Clients however, Clients are not obligated to use any particular custodian recommended by us. We reserve the right to decline acceptance of any Client account for which the Client directs the use of a particular custodian if we believe that this choice would hinder either our fiduciary duty to the Client or our ability to service the account. In recommending custodians, we will comply with its fiduciary duty to seek best execution and with the Securities Exchange Act of 1934. We will take into account such relevant factors as: • • • • Price; The custodian’s facilities, reliability and financial responsibility; The ability of the custodian to effect transactions, particularly with regard to such aspects as timing, order size and execution of order; The research and related brokerage services provided by such custodian to us, notwithstanding that the account may not be the direct or exclusive beneficiary of such services; and Any other factors that we consider to be relevant. • We may aggregate trades for Clients. The allocations of a particular security will be determined by us before the trade is placed with the broker. When practical, Client trades in the same security will be bunched in a single order (a “block”) in an effort to obtain best execution at the best security price available. When employing a block trade: • • • • • We will make reasonable efforts to attempt to fill Client orders by day-end. If the block order is not filled by day-end, we will allocate shares executed to underlying accounts on a pro rata basis, adjusted as necessary to keep Client transaction costs to a minimum. If a block order is filled (full or partial fill) at several prices through multiple trades, an average price and commission will be used for all trades executed; All participants receiving securities from the block trade will receive the average price. Multiple blocks may be executed within a single day. However, only trades executed within the block on the single day may be combined for purposes of calculating the average price. It is expected that this trade aggregation and allocation policy will be applied consistently. However, if application of this policy results in unfair or inequitable treatment to some or all of our Clients, we may deviate from this policy. Finally, it is our policy to minimize the occurrence of trade errors. Should any trade errors which are attributable to CSP occur, we shall take any steps necessary to put the Client in the position it should have been as if the trade error never occurred. In the event we determine that a bona fide trade error has occurred which is attributable to CSP, we will correct the trade error using funds from our error Part 2A - 11  CS Planning Corp dba Chinese Abraham Investment Advisors Part 2A of Form ADV – Brochure account. Depending on the internal trade error policies and procedures of the particular custodian, our error account may be debited if the correction results in a loss. Likewise, our error account may be credited if the correction results in a gain. This situation creates a conflict of interest as CSP has an incentive to recommend particular custodians over others that may not have a similar policy. Item 13 – Review of Accounts Client accounts are formally reviewed at least annually. Accounts are reviewed in the context of each Client's stated investment objectives and guidelines. We have a number of Advisory Affiliates who are assigned as the primary representative to a particular Client’s account. The Advisory Affiliate assigned to a particular Client’s account will be responsible for the periodic reviews to that account. Clients will be provided the Supplemental Brochure (Form ADV Part 2B) of any Advisory Affiliate providing advice related to their account. More frequent reviews may be triggered by a number of reasons including: a change in Client's investment objectives; tax considerations; large deposits or withdrawals; large sales or purchases; or changes in the economic climate. Investment advisory Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Advisor Affiliates may also provide Clients with periodic written reports summarizing the account activity and performance. Along with these reports, we discuss the asset allocation of the portfolio compared to the portfolio target allocations. Financial Planning Clients will typically receive a completed written financial plan unless otherwise agreed at the start of the engagement. Dependent upon the level and scope of Financial Planning services being provided, Advisor Affiliates will meet with clients at least twice per year or more often as a major life event occurs. Item 14 – Client Referrals and Other Compensation As disclosed under Item 12 (above), we (or our Affiliates) may receive “soft dollars” from certain custodians. The conflicts of interest these types of arrangements present and how we deal with these conflicts are described in detail under Item 12, above. As disclosed under Items 5 and 10 above, representatives of CSP may also be licensed to sell insurance. The conflicts of interest these arrangements present and how we deal with these conflicts are described in detail under Item 5, above. Promoter Relationships Certain Advisory Affiliates of CSP may enter into promoter agreements that pay cash compensation to third-party intermediaries in exchange for their promotion, referral, and endorsement of our advisory services to prospective clients. The cash compensation paid to such promoters may take the form of a retainer, a flat advertising fee, a fee per referral, and/or a percentage of the advisory fees we collect from referred client accounts. These fees may be paid to the promoter on a one-time or recurring basis. Unless otherwise explicitly disclosed in writing to the client, the cash compensation paid to a promoter will be borne entirely by CSP and the Advisory Affiliate. Referred clients do not Part 2A - 12  CS Planning Corp dba Chinese Abraham Investment Advisors Part 2A of Form ADV – Brochure pay any additional or increased advisory fees as a result of having been referred to our firm by a paid third-party promoter. We will only engage third-party promoters in accordance with the requirements of the SEC’s “marketing rule” (SEC Rule 206(4)-1), promulgated under the Investment Advisers Act of 1940. Any promoters engaged for this purpose will disclose to you at or reasonably prior to the time of their referral or endorsement of CSP (i) that they will receive compensation from CSP as a result of their endorsement of our firm; (ii) a description of the material terms of the compensation they will receive; and (iii) a brief statement discussing the conflicts of interest arising out of the compensation arrangement and/or the relationship between CSP and the third-party promoter. Clients referred to our firm by a third-party promoter are encouraged to inquire with us if they have any questions about the foregoing arrangements. Item 15 – Custody We have the ability to debit fees, and we may have the ability to disburse or transfer certain client funds pursuant to Standing Letters of Authorization executed by Clients. We do not otherwise have custody of the assets in the account. We shall have no liability to a Client for any loss or other harm to any property in the account, including any harm to any property in the account resulting from the insolvency of the custodian or any acts of the agents or employees of the custodian and whether or not the full amount or such loss is covered by the Securities Investor Protection Corporation (“SIPC”) or any other insurance which may be carried by the custodian. The Client understands that SIPC provides only limited protection for the loss of property held by a custodian. Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Our Advisory Affiliate’s may also provide Clients with periodic written reports summarizing the account activity and performance. We urge all Clients to carefully review statements from the custodian and compare these to any reports that we may provide to you. Our reports may vary from custodial statements based on accounting procedures, reporting dates, or valuation methodologies of certain securities. Item 16 – Investment Discretion Generally, Clients grant us and our Advisory Affiliates ongoing and continuous discretionary authority to execute investment recommendations in accordance with an agreed upon investment strategy or plan without the Client’s prior approval of each specific transaction. Under discretionary authority, Client allows us to purchase and sell securities and instruments in their account(s), arrange for delivery and payment in connection with the foregoing, select and retain sub-advisors, and act on behalf of the Client in matters necessary or incidental to the handling of the account, including monitoring certain assets. The only restrictions on this discretionary authority are those set by the Client on a case by case basis. In limited circumstances, an Advisory Affiliate will not have discretionary authority to determine or make changes to a Client’s stated investment strategy without the Client’s prior approval. However, CSP will still have complete discretion to implement its trading strategies to update the portfolio allocation within that stated investment strategy, without the Client’s prior approval. In this type of Part 2A - 13  CS Planning Corp dba Chinese Abraham Investment Advisors Part 2A of Form ADV – Brochure situation, CSP will require authorization from the Client before making any changes to a Client’s investment strategy. CSP will act in accordance with any agreed upon investment strategy, regardless of whether authority is discretionary or non-discretionary. Further, we make it a practice to question Clients to determine if there are any limitations to our authority on such matters. Item 17 – Voting Client Securities We do not have authority to vote and therefore do not vote Client securities. Additionally, we do not provide advice to Clients on how the Client should vote. Clients will receive proxies and other solicitations directly from the custodian or transfer agent. If any proxy materials are received on behalf of a Client, they will be sent directly to the Client who remains responsible to vote the proxy. Item 18 – Financial Information A portion of hourly rate or fixed fee projects are generally required to be paid in advance, however under no circumstances will we retain more than $1,200.00, more than six months in advance from any Client. We do have discretionary authority over Client funds or securities, but we have no financial commitments that would impair our ability to meet contractual and fiduciary commitments to Clients. Neither CSP or any of its principals, nor Chinese Abraham Investment Advisors, LLC or any of its principals, have been the subject of a bankruptcy petition at any time in the past. We have no financial conditions that would impair our ability to meet contractual commitments to our Clients. Part 2A - 14  CS Planning Corp dba Chinese Abraham Investment Advisors Part 2A of Form ADV – Brochure Exhibit A – Summary of Material Changes This Item discusses only specific material changes that have been made to our Brochure since our prior annual amendment dated March 31, 2025. Since that date we have made the following material changes: Item 10, Item 12 and Item 14 have been updated to reflect that The H Group, Inc., The H Group Washington, Inc., and FocusPoint Solutions, Inc. are no longer affiliated entities of CSP under the common control of Christopher K. Hicks. We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. (408) 725-2975 or Currently, our Brochure may be requested by contacting us at william@chineseabraham.com. Our Brochure is provided free of charge. Ex. A 

CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure CS PLANNING CORP DBA FINANCIAL ALTERNATIVES 1212 N. Washington St. Ste 116 Spokane, WA 99201 (509) 342-7788 https://www.finaltllc.com/ April 28, 2026 This Brochure provides information about the qualifications and business practices of CS Planning Corp. If you have any questions about the contents of this Brochure, you may contact us at (509) 663-7526 or epeterson@finaltllc.com to obtain answers and additional information. CS Planning Corp is a registered investment adviser with the United States Securities and Exchange Commission (“SEC”). Registration of an investment adviser does not imply any level of skill or training. The information in this Brochure has not been approved or verified by the SEC or by any state securities authority. Additional information about CS Planning Corp. is available on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Part 2A - i  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure Item 2 – Material Changes We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (509) 663-7526 or epeterson@finaltllc.com . Our Brochure is provided free of charge. Part 2A - ii  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure Item 3 – Table of Contents Page Item 1 – Cover Page ......................................................................................................................... i Item 2 – Material Changes .............................................................................................................. ii Item 3 – Table of Contents ............................................................................................................. iii Item 4 – Advisory Business ............................................................................................................ 1 Item 5 – Fees and Compensation .................................................................................................... 2 Item 6 – Performance-Based Fees and Side-By-Side Management ............................................... 5 Item 7 – Types of Clients ................................................................................................................ 5 Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss ........................................ 6 Item 9 – Disciplinary Information .................................................................................................. 9 Item 10 – Other Financial Industry Activities and Affiliations ...................................................... 9 Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading ... 10 Item 12 – Brokerage Practices ...................................................................................................... 11 Item 13 – Review of Accounts ...................................................................................................... 12 Item 14 – Client Referrals and Other Compensation .................................................................... 13 Item 15 – Custody ......................................................................................................................... 13 Item 16 – Investment Discretion ................................................................................................... 14 Item 17 – Voting Client Securities................................................................................................ 14 Item 18 – Financial Information ................................................................................................... 14 Exhibit – A Summary of Material Changes ............................................................................ Ex. A Part 2A - iii  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure Item 4 – Advisory Business CS Planning Corp (“CSP”) is an SEC registered investment advisory firm located in Portland, Oregon. We provide fee-only investment supervisory, portfolio management, investment consulting and financial planning services. The firm has been in business since 2009. CSP is owned by Christopher K. Hicks, President and Chief Compliance Officer. Our investment advisory services are coordinated through our network of Advisory Affiliates. Advisory Affiliates may have their own legal business entities whose trade names and logos are used for marketing purposes and may appear on marketing materials or client statements. The Client should understand that the businesses are legal entities of the Advisory Affiliate and not of our firm, CSP, and the advisory services of the Advisory Affiliate are provided through our firm, CSP. CSP has the arrangement described above with Financial Alternatives owned and managed by Erik J. Peterson, Aaron D. Bessonette and Timothy K. Kadlec. Mr. Peterson, Mr. Bessonette and Mr. Kadlec are Investment Advisor Representatives associated with CSP and offer investment advisory services exclusively through CSP and only utilize Financial Alternatives for marketing purposes. Financial Alternatives is not a registered investment advisor and is not affiliated with CSP. Our investment approach utilizes broadly diversified portfolios and a systematic strategy to manage client portfolios. Through our Advisory Affiliates, we help Clients coordinate and prioritize their financial lives with all aspects of their life goals. Integrating investments across all individual retirement accounts, taxable accounts, and employee retirement accounts is crucial to the process. Client input and involvement are critical parts of the financial planning process and implementation of investment decisions. After Client assets are invested, we continuously monitor their investments and provide advice related to ongoing financial and investment needs. Advice and services are tailored to the stated objectives of the Client(s). Our Advisory Affiliates discuss with the Client critically important information such as the Client’s risk tolerance, time horizon, and projected future needs, to formulate an investment strategy. This information and strategy guide us in objectively and suitably managing the Client’s account. Our Advisory Affiliates meet with Clients as needed to review portfolio performance, discuss current issues, and re-assess goals and plans. Our investment recommendations include mutual funds and other investments such as exchange- traded funds, and exchange-listed equity securities, certificates of deposit, municipal securities, U.S. government securities, and money market funds when suitable and appropriate for a Client’s particular situation. If Clients hold other types of investments, we will advise them on those investments also. Clients may impose restrictions on investing in certain securities or types of securities. We consider such restrictions when formulating the Client’s investment strategy. See Item 8 for a description of our investment strategy. We do not manage Wrap Fee programs. CS Planning manages $1,960,873,373 of Client assets on a discretionary basis and $0 of Client assets on a non-discretionary basis. These amounts were calculated as of December 31, 2025. Part 2A - 1  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure Item 5 – Fees and Compensation We provide investment supervisory, financial planning and investment consulting services to Clients primarily under the following fee schedules below: Assets Under Management: Maximum Annual Wealth Management Fee: On assets $0.00 to $1,000,000.00 1.5% On assets $1,000,000.00 to $2,000,000.00 1.25% On assets over $2,000,000.00 1.0% Notwithstanding the above, fees are generally negotiable. Client’s asset management accounts are billed quarterly in arrears. Fees are paid to us directly from the client’s account by the custodian upon our submission of an invoice. Payment of fees may result in the liquidation of Client’s securities if there is insufficient cash in the account. The fee is based on the market value of the Client’s account on the last trading day of the prior quarter. Market value includes all account values and transaction information as of the end of each quarter (not adjusted by any margin debit). To determine value, securities and other instruments traded on a market for which actual transaction prices are publicly reported are generally valued at the last reported sale price on the principal market in which they are traded. Mutual Funds are only valued once per day after the close of the market. Whenever valuation information for specific, illiquid, foreign, private or other investments is not available through the custodian, our approach will be to value at zero. We do this in order to not overvalue a position which could potentially over inflate billing calculations. Alternatively, we may also seek to obtain and document price information from at least one independent source, whether it be a broker-dealer, bank, pricing service or other source. The quarterly fee will be equal to the agreed upon annual rate, multiplied by the market value of the account for that quarter. This number is then divided by four. Fees for a partial quarter at the commencement or termination of an agreement will be prorated based on the number of days the account was open during the quarter. Quarterly fee adjustments for additional assets received into an account during a quarter or for partial withdrawals may also be provided as negotiated. We may modify the terms of the fee agreement by giving Clients 30 days written notice in advance. Clients may pay commissions and trading fees on trades initiated by us, in addition to other agreed upon fees. Clients may also be charged up to $35.00 per trade as an administrative fee for Client directed trades. Notwithstanding the foregoing, fees are generally negotiable. Clients may be required to pay other miscellaneous charges or fees directly to the custodian (e.g. wire fees) as stated in the custodial agreements. Additionally, mutual funds and/or exchange Part 2A - 2  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure traded funds have additional internal expenses which generally include a fund management fee, other fund expenses, and a possible distribution fee. In addition, some funds charge a redemption fee on shares bought and sold within a short period. Funds describe their expenses in their prospectuses, summary prospectuses, or product descriptions. Clients are advised that these fees are separate and additional expenses incurred by the Client. See Item 12 for additional information on Brokerage Practices. Our fees include the time necessary to work with Client’s attorney, accountant or other third-party professionals in reaching agreement on financial planning or investment solutions, as well as assisting those advisors in implementation of all appropriate documents. However, we are not responsible for attorney, accountant or other third party professional fees charged to Client as a result of these activities. In some instances, we may recommend that all or a portion of Client assets be managed by an unrelated Third Party Asset Manager (“TPAM”) or sub-advisor. These arrangements are more fully disclosed in Item 10, below. Generally, Clients pay all Wealth Management Retainer fees quarterly in arrears. All Wealth Management agreements may be terminated at any time by providing us with 30 days written notice. Upon termination, any fees that have been earned by us but not yet paid will be immediately due and payable. Clients are also responsible for all applicable charges including, but not limited to, account administrative fees, account closure fees and all trading costs due to the termination, including any fees the mutual funds may assess. Upon request, we will provide a good-faith estimate of these fees. Payment of fixed fee projects shall be made as agreed by the parties. Hourly rate projects are generally invoiced by us with payment due by the Client upon receipt of the invoice. We may estimate the number of hours necessary to complete a project, and we may collect a portion of this estimate up front and invoice the balance. Upon termination of any hourly or fixed fee project, any prepaid but unearned fees will be promptly refunded to the Client. Certain Advisory Affiliates of CSP are also independently licensed to sell insurance products through various carriers. CSP is a fee only registered investment adviser and does not act as an insurance brokerage or agency and is not otherwise affiliated with any insurance brokerages or agencies. However, a conflict of interest arises when insurance related business is transacted with advisory Clients because certain individual Advisory Affiliates of CSP are independently licensed to sell insurance products through various carriers. In their capacity as an Insurance Agent, they may receive commissions or other fees from products sold to Clients. As such, Clients are advised that they are under no obligation to use any individual associated with CSP for insurance products or services, and may use any insurance firm or agent they choose. Clients are also advised that the Wealth Management Retainer fees paid to CSP are separate and distinct from the commissions earned by any individual in connection with the sale of insurance or other securities products and CSP does not receive any compensation for products sold by these Advisory Affiliates. Part 2A - 3  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure Certain associated persons of CSP are dually registered (“Dually Registered Persons”) as registered representatives and/or investment advisor representatives of Planmember Securities, Corporation (“Planmember Securities”), a registered investment advisor and independent broker- dealer firm and Member of the Financial Industry Regulatory Authority (“FINRA”) and the Securities Investor Protection Corporation (“SIPC”). Therefore, it is possible for clients to have both fee-based advisory accounts through CSP and commission-based accounts through our Dually Registered Persons via their registration with Planmember Securities. In these circumstances, our Dually Registered Persons may receive fees and commissions for the sales of certain securities products, typically variable annuities, to clients. However, in no instance will a client pay commissions in addition to advisory fees in any single account. The dual registration of our financial professionals inherently represents a conflict of interest, insofar as such individuals could recommend a fee-based (advisory) account over a commission-based (brokerage) account, or vice-versa, based on the potential level of compensation to be received. Because CSP is not involved in the sale of insurance products or securities, we do not know the actual dollar amount of any commission payment to an Insurance Agent or Registered Representative. Also, because CSP is neither a broker dealer nor an insurance agency, we do not have the ability to rebate commissions received for the sale of a product and cannot discount the price of a product to make up for any commission that may be received from its sale. Rollover Recommendations As part of our investment advisory services to you, we may recommend that you roll assets from your employer’s retirement plan, such as a 401(k), 457, or ERISA 403(b) account (collectively, a “Plan Account”), to an individual retirement account, such as a SIMPLE IRA, SEP IRA, Traditional IRA, or Roth IRA (collectively, an “IRA Account”) that we will manage on your behalf. We may also recommend rollovers from IRA Accounts to Plan Accounts, from Plan Accounts to Plan Accounts, and from IRA Accounts to IRA Accounts. When we provide any of the foregoing rollover recommendations we are acting as fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act (“ERISA”) and/or the Internal Revenue Code (“IRC”), as applicable, which are laws governing retirement accounts. If you elect to roll the assets to an IRA that is subject to our management, we will charge you an asset-based fee as set forth in the advisory agreement you executed with our firm. This creates a conflict of interest because it creates a financial incentive for our firm to recommend the rollover to you (i.e., receipt of additional fee-based compensation). You are under no obligation, contractually or otherwise, to complete the rollover. Moreover, if you do complete the rollover, you are under no obligation to have the assets in an IRA managed by our firm. Due to the foregoing conflict of interest, when we make rollover recommendations, we operate under a special rule that requires us to act in your best interests and not put our interests ahead of yours. Under this special rule’s provisions, we must:  meet a professional standard of care when making investment recommendations (give prudent advice);  never put our financial interests ahead of yours when making recommendations (give loyal advice);  avoid misleading statements about conflicts of interest, fees, and investments; Part 2A - 4  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure  follow policies and procedures designed to ensure that we give advice that is in your best interests;  charge no more than a reasonable fee for our services; and  give you basic information about conflicts of interest. Many employers permit former employees to keep their retirement assets in their company plan. Also, current employees can sometimes move assets out of their company plan before they retire or change jobs. In determining whether to complete the rollover to an IRA, and to the extent the following options are available, you should consider the costs and benefits of a rollover. Note that an employee will typically have four options in this situation: 1. leaving the funds in your employer’s (former employer’s) plan; 2. moving the funds to a new employer’s retirement plan; 3. cashing out and taking a taxable distribution from the plan; or 4. rolling the funds into an IRA rollover account. Each of these options has positives and negatives. Because of that, along with the importance of understanding the differences between these types of accounts, we will provide you with a written explanation of the advantages and disadvantages of both account types and the basis for our belief that the rollover transaction we recommend is in your best interests. As an alternative to providing you with a rollover recommendation, we may instead take an entirely educational approach in accordance with the U.S. Department of Labor’s Interpretive Bulletin 96- 1. Under this approach, our role will be limited only to providing you with general educational materials regarding the pros and cons of rollover transactions. We will make no recommendation to you regarding the prospective rollover of your assets and you are advised to speak with your trusted tax and legal advisors with respect to rollover decisions. As part of this educational approach, we may provide you with materials discussing some or all of the following topics: the general pros and cons of rollover transactions; the benefits of retirement plan participation; the impact of pre-retirement withdrawals on retirement income; the investment options available inside your Plan Account; and high level discussion of general investment concepts (e.g., risk versus return, the benefits of diversification and asset allocation, historical returns of certain asset classes, etc.). We may also provide you with questionnaires and/or interactive investment materials that may provide a means for you to independently determine your future retirement income needs and to assess the impact of different asset allocations on your retirement income. You will make the final rollover decision. Item 6 – Performance-Based Fees and Side-By-Side Management We do not charge any performance-based fees for our services or engage in side-by-side management. Item 7 – Types of Clients We provide investment advice to high net-worth individuals, individuals, businesses, pension and profit-sharing plans, foundations, trusts, estates, and charitable organizations. Because each Client is unique, they must be willing to be involved in the planning and ongoing processes. Such Part 2A - 5  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure involvement does not have to be time consuming, however we want our Clients to remain informed about their overall financial situation. Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss We create broadly diversified portfolios in the worldwide fixed-income and equity markets, combined with periodic rebalancing. Our Advisory Affiliates create an investment strategy with each Client, outlining the investment philosophy, management procedures, and long-term goals for the investor. Portfolio design is tailored to each Client’s risk tolerance and preferences. Types of Investments As part of our core investment approach, we offer advice on investments including mutual funds, exchange-traded funds, equity securities, debt securities, certificates of deposit, municipal securities, U.S. government securities and money market funds when suitable and appropriate. In limited circumstances, and only when suitable and appropriate, we may offer advice on digital assets and cryptocurrency. Each type of security has its own unique set of risks associated with it, and it would not be possible to disclose all of the specific risks of every type of investment in this brochure. In those limited situations where it is suitable and appropriate to meet a particular Client’s needs, we may also utilize margin to manage an account. Margin occurs when a client pays for part of a purchase and borrows the rest from the brokerage firm that custodies the account. If our Clients have any questions regarding the risks associated with a particular investment, they are encouraged to contact us. Mutual funds are professionally managed collective investment companies that pool money from many investors and invest in stocks, bonds, short-term money market instruments, other mutual or exchange traded funds, other securities or any combination thereof. The fund will have a manager that trades the fund’s investments in accordance with the fund's investment objective. While mutual funds generally provide diversification, risks can be significantly increased if the fund is concentrated in a particular sector of the market, primarily invests in small cap or speculative companies, uses leverage (i.e., borrows money) to a significant degree, or concentrates in a particular type of security (i.e., equities) rather than balancing the fund with different types of securities. Other fund risks include foreign securities and currency risk, emerging markets risk, small-cap, mid-cap and large-cap risk, trading risk, and turnover risk that can increase fund expenses and may decrease fund performance. Brokerage and transactions costs incurred by the fund will reduce returns. ETFs are investment funds traded on stock exchanges, much like stocks or equities. An ETF holds assets such as stocks, commodities, or bonds and trades at approximately the same price as the net asset value of its underlying assets over the course of the trading day. Most ETFs track an index, such as the S&P 500. However, some ETFs are fully transparent actively managed funds. Market risk is, perhaps, the most significant risk associated with ETFs. This risk is defined by the day to day fluctuations associated with any exchange traded security, where fluctuations occur in part based on the perception of investors. Individual equity securities (also known simply as “equities” or “stock”) are assessed for risk in numerous ways. Price fluctuations and market risk are the most significant risk concerns. As such, the value of your investment can increase or decrease over time. Furthermore, you should Part 2A - 6  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure understand that stock prices can be affected by many factors including, but not limited to, the overall health of the economy, the health of the market sector or industry of the issuing company, and national and political events. When investing in stock, it is important to focus on the average returns achieved over a given period of time, across a well-diversified portfolio. Individual debt securities (or “bonds”) are typically safer investments than equity securities, but their risk can also vary widely based on: the financial health of the issuer; the risk that the issuer might default; when the bond is set to mature; and, whether or not the bond can be “called” prior to maturity. When a bond is called, it may not be possible to replace it with a bond of equal character paying the same rate of return. Primarily we invest with a focus on Long Term Purchases, where securities are purchased with the expectation that the value of those securities will grow over a relatively long period of time, generally greater than one year. Sometimes we will employ a Short Term Purchase strategy where securities are purchased with the expectation that they will be sold within a relatively short period of time, generally less than one year, to take advantage of the securities’ short term price fluctuations. Short-term trading (in general, selling securities within 30 days of purchasing the same securities) is not a fundamental part of our overall investment strategy. In limited situations we may utilize put and call option strategies in order to mitigate market risk when suitable and appropriate for an individual Client’s portfolio. Digital Asset Risk: From time-to-time, and only where suitable for clients, we may recommend investments in certain digital currencies, including, without limitation, Bitcoin, Ethereum, Litecoin, and others (collectively, “Cryptocurrency”). Where exposure to this asset class is appropriate, we will typically, if not exclusively, obtain such exposure through purchases and sales of ETFs and other publicly traded securities available through the Fidelity Digital Assets platform. Investment in Cryptocurrency involves an extremely high degree of risk and is more speculative than an investment in publicly-traded securities like stocks, bonds, mutual funds, and ETFs. Unlike the market valuations of publicly-traded stocks and bonds which can be objectively valued on the basis of the issuer’s assets, income, debts, liabilities, operations, history of credit-worthiness and other factors, prices of Cryptocurrency are based entirely on the market’s perception of value and are subject to rapid changes in market sentiment. Accordingly, Cryptocurrency is subject to an extremely high level of price volatility, including “flash crashes,” and may lose significant value in a matter of minutes, hours, or days. It is not uncommon for the value of Cryptocurrency to move as much as twenty percent (20%) or more in a single day. The ownership of particular Cryptocurrency is opaque and therefore certain Cryptocurrency may be owned and controlled by relatively small number of individuals, increasing the potential for fraud and market-manipulation such as pump-and-dump schemes and other fraudulent criminal schemes. Evaluation and understanding of the features, functions, and other properties of Cryptocurrency requires a high level of technical knowledge and sophistication. The market for Cryptocurrency is in its infancy, is rapidly evolving, and its future is unknown. Governments and central banks do not create, sponsor, support, back, insure, or control Cryptocurrencies and there is no guarantee of their future viability as a store of value or a means of exchange. Federal, state, or foreign governments may restrict the use and exchange of cryptocurrency, and regulation in the United States is still developing. Cryptocurrency is not legal tender in most jurisdictions, including the Part 2A - 7  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure United States. No laws require individuals or businesses to accept Cryptocurrency as a form of payment and Cryptocurrency does not have any intrinsic value. Its value derives entirely from market forces of supply and demand. Cryptocurrency exchanges and other trading venues on which Cryptocurrencies trade are relatively new and, in most cases, largely unregulated and may therefore be more exposed to fraud and failure than established, regulated exchanges for securities, derivatives, and other currencies. Cryptocurrency exchanges may stop operating or permanently shut down due to fraud, technical glitches, hackers, or malware. Due to relatively recent launches, most Cryptocurrencies have a limited trading history, making it difficult for investors to evaluate investments. Generally, Cryptocurrency transactions are irreversible, such that an improper transfer can only be reversed by the receiver of the cryptocurrency agreeing to return the cryptocurrency to the sender. Accordingly, investment in Cryptocurrency is not appropriate for all investors and you should only invest “risk capital” in such asset class (e.g., funds, the complete and total loss of which, would have insubstantial effect on your overall financial circumstances and financial goals). Methods of Analysis We may use one or more of the following methods of analysis when formulating investment advice: Top-Down Global Macro-Economic Analysis involves a big-picture analysis of the prevailing economic, demographic and social trends followed by a more focused analysis at the country level, then the industry level and ultimately the specific security level. Mutual Fund/Exchange Traded Fund Analysis involves qualitative analysis looking at factors such as the background and experience of the fund manager and/or the fund company (style, consistency, risk-adjusted performance, management expenses, average daily trading volume, etc.). Fundamental analysis involves the analysis of financial statements, the general financial health of companies, and/or the analysis of management or competitive advantages. This type of analysis concentrates on factors that determine a company’s value and expected future earnings. This strategy would normally encourage equity purchases in stocks that are undervalued or priced below their perceived value. The risk assumed is that the market will fail to reach expectations of perceived value. Investment Risk of Loss As indicated in the descriptions above, investing in securities involves risk of loss that you should be prepared to bear. We do not represent or guarantee that our services or methods of analysis can or will predict future results, successfully identify market tops or bottoms, or insulate Clients from losses due to market corrections or declines. We cannot offer any guarantees or promises that your financial goals and objectives will be met. Past performance is in no way an indication of future performance. Except as may otherwise be provided by law, we are not liable to Clients for: Part 2A - 8  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure • Any loss that a Client may suffer by reason of any investment decision made or other action taken or omitted in good faith by us with that degree of care, skill, prudence and diligence under the circumstances that a prudent person acting in a fiduciary capacity would use; • Any loss arising from our adherence to a Client’s instructions, or the disregard of our recommendations made to a Client; or • Any act or failure to act by a custodian or other third party to a Client’s account. It is the responsibility of the Client to give us complete information and to notify us of any changes in financial circumstances or goals. Item 9 – Disciplinary Information Registered investment advisers are required to disclose all material facts regarding any legal or disciplinary events that would be material to your evaluation of or the integrity of the firm’s management. The firm has no information applicable to this Item. Item 10 – Other Financial Industry Activities and Affiliations Affiliated Entities: CSP is affiliated through common ownership and control with Palouse Capital Management, Inc. (“PCM”). PCM and CSP are under common control of Christopher K. Hicks who is considered a control person of each firm because he holds more than 25% ownership interest in each firm. PCM is an investment advisor registered with the Securities and Exchange Commission. PCM offers investment advisory services through numerous Advisory Affiliates to the firm. Outside Business Activities of Advisory Affiliates: As disclosed in Item 5, above, Advisory Affiliates of CSP may also be independently licensed as insurance agents with other agencies. Affiliates may recommend the purchase and sale of certain insurance products to Clients. As a fiduciary, the Affiliate must act primarily for the benefit of CSP Clients and will only transact insurance related business with Clients when the products are fully disclosed, suitable, and appropriate to fit their needs, and in order to simplify the implementation of various wealth management strategies. Broker-Dealer Affiliations: As noted in Item 5 above, certain Advisory Affiliates of CSP are Dually Registered Persons with Planmember Securities Corporation (“Planmember Securities”), a broker-dealer firm and Member FINRA/SIPC. Planmember Securities is independent of and unaffiliated with CSP. In their separate capacity as registered representatives, these Advisor Affiliates will typically receive commissions for the implementation of recommendations for commissionable transactions. Clients are not obligated to implement any recommendation provided by Advisory Affiliates of CSP. Promotor Relationships: We may enter into promoter agreements with individuals or other registered investment advisors. Promoter arrangements and requirements are more fully described in Item 14 (“Client Referrals Part 2A - 9  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure and Other Compensation”), below. We do not believe this arrangement creates any conflicts of interest with any of our Clients. Other Investment Managers: On occasion, we may recommend and engage unaffiliated Third-Party Asset Managers (TPAM) or sub-advisors who provide customized investment portfolio management services. These services may include the construction of investment portfolios, execution of securities purchase and sale transactions, and portfolio administration, including tracking of and reporting on portfolio performance and investment results. We are authorized by our Clients to share non-public, personal information with TPAMs or sub- advisors for the purpose of managing their portfolios. However, we require any TPAM or sub- advisor to execute a confidentiality agreement and not share non-public personal information with any unauthorized person or entity. Clients are generally required to enter into a separate advisory agreement with any TPAM or sub- advisor. The use of TPAMs or sub-advisors may cause Clients to incur additional fees. If applicable, any additional fees will be fully disclosed to Clients in a separate agreement with the TPAM or sub-advisor. Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading We have a Code of Ethics which all employees are required to follow. The Code of Ethics outlines our high standard of business conduct, and fiduciary duty to Clients. The Code of Ethics includes provisions relating to the confidentiality of Client information, a prohibition on insider trading, personal securities trading procedures, improper use of Firm property, and diversion of investment and business opportunities, among other things. A copy of the code of ethics is available to any Client or prospective Client upon request by contacting us at (315) 732-2701. Brochures are provided free of charge. We or individuals associated with our firm may buy and sell some of the same securities for their own account that we buy and sell for Clients. When appropriate we will purchase or sell securities for Clients before purchasing the same for our account or allowing representatives to purchase or sell the same for their own account. However, we do allow the accounts of employees to be included in block trading alongside the accounts of Clients. In some cases, we or our representatives may buy or sell securities for our own account for reasons not related to the strategies adopted for our Clients. Our employees are required to follow the Code of Ethics when making trades for their own accounts in securities which are recommended to and/or purchased for Clients. The Code of Ethics is designed to assure that the personal securities transactions will not interfere with decisions made in the best interest of advisory Clients while at the same time, allowing employees to invest their own accounts. In the event a material conflict of interest not already discussed in this document should arise, we will disclose to our advisory Clients any material conflict of interest relating to us, our representatives, or any of our employees which could reasonably be expected to impair the rendering of unbiased and objective advice. Part 2A - 10  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure As any advisory situation could present a conflict of interest, we have established the following restrictions to ensure our fiduciary responsibilities: • A director, officer, associated person, or employee of CSP or Financial Alternatives shall not buy or sell securities for his personal portfolio where his decision is substantially derived, in whole or in part, by reason of his employment unless the information is also available to the investing public on reasonable inquiry. No person associated with CSP or Financial Alternatives shall prefer his or her own interest to that of the advisory Client. • We maintain a list of all securities holdings for the firm and for anyone associated with its advisory practice who has access to advisory recommendations. An appropriate officer reviews these holdings on a regular basis. • Any individual not in observance of the above may be subject to discipline up to and including termination. Item 12 – Brokerage Practices Our Clients’ assets are held by independent third-party qualified custodians. We do recommend certain custodians to Clients however, Clients are not obligated to use any particular custodian recommended by us. We reserve the right to decline acceptance of any Client account for which the Client directs the use of a particular custodian if we believe that this choice would hinder either our fiduciary duty to the Client or our ability to service the account. In recommending custodians, we will comply with its fiduciary duty to seek best execution and with the Securities Exchange Act of 1934. We will take into account such relevant factors as: • • • • Price; The custodian’s facilities, reliability and financial responsibility; The ability of the custodian to effect transactions, particularly with regard to such aspects as timing, order size and execution of order; The research and related brokerage services provided by such custodian to us, notwithstanding that the account may not be the direct or exclusive beneficiary of such services; and Any other factors that we consider to be relevant. • We may aggregate trades for Clients. The allocations of a particular security will be determined by us before the trade is placed with the broker. When practical, Client trades in the same security will be bunched in a single order (a “block”) in an effort to obtain best execution at the best security price available. When employing a block trade: • • We will make reasonable efforts to attempt to fill Client orders by day-end. If the block order is not filled by day-end, we will allocate shares executed to underlying accounts on a pro rata basis, adjusted as necessary to keep Client transaction costs to a minimum. Part 2A - 11  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure • • • If a block order is filled (full or partial fill) at several prices through multiple trades, an average price and commission will be used for all trades executed; All participants receiving securities from the block trade will receive the average price. Multiple blocks may be executed within a single day. However, only trades executed within the block on the single day may be combined for purposes of calculating the average price. It is expected that this trade aggregation and allocation policy will be applied consistently. However, if application of this policy results in unfair or inequitable treatment to some or all of our Clients, we may deviate from this policy. Finally, it is our policy to minimize the occurrence of trade errors. Should any trade errors which are attributable to CSP occur, we shall take any steps necessary to put the Client in the position it should have been as if the trade error never occurred. In the event we determine that a bona fide trade error has occurred which is attributable to CSP, we will correct the trade error using funds from our error account. Depending on the internal trade error policies and procedures of the particular custodian, our error account may be debited if the correction results in a loss. Likewise, our error account may be credited if the correction results in a gain. This situation creates a conflict of interest as CSP has an incentive to recommend particular custodians over others that may not have a similar policy. Item 13 – Review of Accounts Client accounts are formally reviewed at least annually. Accounts are reviewed in the context of each Client's stated investment objectives and guidelines. We have a number of Advisory Affiliates who are assigned as the primary representative to a particular Client’s account. The Advisory Affiliate assigned to a particular Client’s account will be responsible for the periodic reviews to that account. Clients will be provided the Supplemental Brochure (Form ADV Part 2B) of any Advisory Affiliate providing advice related to their account. More frequent reviews may be triggered by a number of reasons including: a change in Client's investment objectives; tax considerations; large deposits or withdrawals; large sales or purchases; or changes in the economic climate. Investment advisory Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Advisor Affiliates may also provide Clients with periodic written reports summarizing the account activity and performance. Along with these reports, we discuss the asset allocation of the portfolio compared to the portfolio target allocations. Financial Planning Clients will typically receive a completed written financial plan unless otherwise agreed at the start of the engagement. Dependent upon the level and scope of Financial Planning services being provided, Advisor Affiliates will meet with clients at least twice per year or more often as a major life event occurs. Part 2A - 12  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure Item 14 – Client Referrals and Other Compensation As disclosed under Item 12 (above), we (or our Affiliates) may receive “soft dollars” from certain custodians. The conflicts of interest these types of arrangements present and how we deal with these conflicts are described in detail under Item 12, above. As disclosed under Items 5 and 10 above, representatives of CSP may also be licensed to sell insurance. The conflicts of interest these arrangements present and how we deal with these conflicts are described in detail under Item 5, above. Promoter Relationships Certain Advisory Affiliates of CSP may enter into promoter agreements that pay cash compensation to third-party intermediaries in exchange for their promotion, referral, and endorsement of our advisory services to prospective clients. The cash compensation paid to such promoters may take the form of a retainer, a flat advertising fee, a fee per referral, and/or a percentage of the advisory fees we collect from referred client accounts. These fees may be paid to the promoter on a one-time or recurring basis. Unless otherwise explicitly disclosed in writing to the client, the cash compensation paid to a promoter will be borne entirely by CSP and the Advisory Affiliate. Referred clients do not pay any additional or increased advisory fees as a result of having been referred to our firm by a paid third-party promoter. We will only engage third-party promoters in accordance with the requirements of the SEC’s “marketing rule” (SEC Rule 206(4)-1), promulgated under the Investment Advisers Act of 1940. Any promoters engaged for this purpose will disclose to you at or reasonably prior to the time of their referral or endorsement of CSP (i) that they will receive compensation from CSP as a result of their endorsement of our firm; (ii) a description of the material terms of the compensation they will receive; and (iii) a brief statement discussing the conflicts of interest arising out of the compensation arrangement and/or the relationship between CSP and the third-party promoter. Clients referred to our firm by a third-party promoter are encouraged to inquire with us if they have any questions about the foregoing arrangements. Item 15 – Custody We have the ability to debit fees, and we may have the ability to disburse or transfer certain client funds pursuant to Standing Letters of Authorization executed by Clients. We do not otherwise have custody of the assets in the account. We shall have no liability to a Client for any loss or other harm to any property in the account, including any harm to any property in the account resulting from the insolvency of the custodian or any acts of the agents or employees of the custodian and whether or not the full amount or such loss is covered by the Securities Investor Protection Corporation (“SIPC”) or any other insurance which may be carried by the custodian. The Client understands that SIPC provides only limited protection for the loss of property held by a custodian. Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Our Advisory Affiliate’s may also provide Clients with periodic written reports summarizing the account activity and performance. We urge Part 2A - 13  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure all Clients to carefully review statements from the custodian and compare these to any reports that we may provide to you. Our reports may vary from custodial statements based on accounting procedures, reporting dates, or valuation methodologies of certain securities. Item 16 – Investment Discretion Generally, Clients grant us and our Advisory Affiliates ongoing and continuous discretionary authority to execute investment recommendations in accordance with an agreed upon investment strategy or plan without the Client’s prior approval of each specific transaction. Under discretionary authority, Client allows us to purchase and sell securities and instruments in their account(s), arrange for delivery and payment in connection with the foregoing, select and retain sub-advisors, and act on behalf of the Client in matters necessary or incidental to the handling of the account, including monitoring certain assets. The only restrictions on this discretionary authority are those set by the Client on a case-by-case basis. In limited circumstances, an Advisory Affiliate will not have discretionary authority to determine or make changes to a Client’s stated investment strategy without the Client’s prior approval. However, CSP will still have complete discretion to implement its trading strategies to update the portfolio allocation within that stated investment strategy, without the Client’s prior approval. In this type of situation, CSP will require authorization from the Client before making any changes to a Client’s investment strategy. CSP will act in accordance with any agreed upon investment strategy, regardless of whether authority is discretionary or non-discretionary. Further, we make it a practice to question Clients to determine if there are any limitations to our authority on such matters. Item 17 – Voting Client Securities We do not have authority to vote and therefore do not vote Client securities. Additionally, we do not provide advice to Clients on how the Client should vote. Clients will receive proxies and other solicitations directly from the custodian or transfer agent. If any proxy materials are received on behalf of a Client, they will be sent directly to the Client who remains responsible to vote the proxy. Item 18 – Financial Information A portion of hourly rate or fixed fee projects are generally required to be paid in advance, however under no circumstances will we retain more than $1,200.00, more than six months in advance from any Client. We do have discretionary authority over Client funds or securities, but we have no financial commitments that would impair our ability to meet contractual and fiduciary commitments to Clients. Neither CSP or any of its principals, nor Financial Alternatives or any of its principals, have been the subject of a bankruptcy petition at any time in the past. We have no financial conditions that would impair our ability to meet contractual commitments to our Clients. Part 2A - 14  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure Exhibit A – Summary of Material Changes This Item discusses only specific material changes that have been made to our Brochure since our prior annual update dated April 10, 2025. Since that date, we have made the following material changes: Item 10, Item 12 and Item 14 have been updated to reflect that The H Group, Inc., The H Group Washington, Inc., and FocusPoint Solutions, Inc. are no longer affiliated entities of CSP under the common control of Christopher K. Hicks. We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (509) 663-7526 or epeterson@finaltllc.com . Our Brochure is provided free of charge. Ex. A 

CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure CS PLANNING CORP DBA FINANCIAL ALTERNATIVES 667 Grant Road, Suite 1 East Wenatchee, WA 98802 (509) 663-7526 https://www.finaltllc.com/ April 28, 2026 This Brochure provides information about the qualifications and business practices of CS Planning Corp. If you have any questions about the contents of this Brochure, you may contact us at (509) 663-7526 or epeterson@finaltllc.com to obtain answers and additional information. CS Planning Corp is a registered investment adviser with the United States Securities and Exchange Commission (“SEC”). Registration of an investment adviser does not imply any level of skill or training. The information in this Brochure has not been approved or verified by the SEC or by any state securities authority. Additional information about CS Planning Corp. is available on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Part 2A - i  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure Item 2 – Material Changes We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (509) 663-7526 or epeterson@finaltllc.com . Our Brochure is provided free of charge. Part 2A - ii  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure Item 3 – Table of Contents Page Item 1 – Cover Page ......................................................................................................................... i Item 2 – Material Changes .............................................................................................................. ii Item 3 – Table of Contents ............................................................................................................. iii Item 4 – Advisory Business ............................................................................................................ 1 Item 5 – Fees and Compensation .................................................................................................... 2 Item 6 – Performance-Based Fees and Side-By-Side Management ............................................... 5 Item 7 – Types of Clients ................................................................................................................ 5 Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss ........................................ 6 Item 9 – Disciplinary Information .................................................................................................. 9 Item 10 – Other Financial Industry Activities and Affiliations ...................................................... 9 Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading ... 10 Item 12 – Brokerage Practices ...................................................................................................... 11 Item 13 – Review of Accounts ...................................................................................................... 12 Item 14 – Client Referrals and Other Compensation .................................................................... 13 Item 15 – Custody ......................................................................................................................... 13 Item 16 – Investment Discretion ................................................................................................... 14 Item 17 – Voting Client Securities................................................................................................ 14 Item 18 – Financial Information ................................................................................................... 14 Exhibit – A Summary of Material Changes ............................................................................ Ex. A Part 2A - iii  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure Item 4 – Advisory Business CS Planning Corp (“CSP”) is an SEC registered investment advisory firm located in Portland, Oregon. We provide fee-only investment supervisory, portfolio management, investment consulting and financial planning services. The firm has been in business since 2009. CSP is owned by Christopher K. Hicks, President and Chief Compliance Officer. Our investment advisory services are coordinated through our network of Advisory Affiliates. Advisory Affiliates may have their own legal business entities whose trade names and logos are used for marketing purposes and may appear on marketing materials or client statements. The Client should understand that the businesses are legal entities of the Advisory Affiliate and not of our firm, CSP, and the advisory services of the Advisory Affiliate are provided through our firm, CSP. CSP has the arrangement described above with Financial Alternatives owned and managed by Erik J. Peterson, Aaron D. Bessonette and Timothy K. Kadlec. Mr. Peterson, Mr. Bessonette and Mr. Kadlec are Investment Advisor Representatives associated with CSP and offer investment advisory services exclusively through CSP and only utilize Financial Alternatives for marketing purposes. Financial Alternatives is not a registered investment advisor and is not affiliated with CSP. Our investment approach utilizes broadly diversified portfolios and a systematic strategy to manage client portfolios. Through our Advisory Affiliates, we help Clients coordinate and prioritize their financial lives with all aspects of their life goals. Integrating investments across all individual retirement accounts, taxable accounts, and employee retirement accounts is crucial to the process. Client input and involvement are critical parts of the financial planning process and implementation of investment decisions. After Client assets are invested, we continuously monitor their investments and provide advice related to ongoing financial and investment needs. Advice and services are tailored to the stated objectives of the Client(s). Our Advisory Affiliates discuss with the Client critically important information such as the Client’s risk tolerance, time horizon, and projected future needs, to formulate an investment strategy. This information and strategy guide us in objectively and suitably managing the Client’s account. Our Advisory Affiliates meet with Clients as needed to review portfolio performance, discuss current issues, and re-assess goals and plans. Our investment recommendations include mutual funds and other investments such as exchange- traded funds, and exchange-listed equity securities, certificates of deposit, municipal securities, U.S. government securities, and money market funds when suitable and appropriate for a Client’s particular situation. If Clients hold other types of investments, we will advise them on those investments also. Clients may impose restrictions on investing in certain securities or types of securities. We consider such restrictions when formulating the Client’s investment strategy. See Item 8 for a description of our investment strategy. We do not manage Wrap Fee programs. CS Planning manages $1,960,873,373 of Client assets on a discretionary basis and $0 of Client assets on a non-discretionary basis. These amounts were calculated as of December 31, 2025. Part 2A - 1  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure Item 5 – Fees and Compensation We provide investment supervisory, financial planning and investment consulting services to Clients primarily under the following fee schedules below: Assets Under Management: Maximum Annual Wealth Management Fee: On assets $0.00 to $1,000,000.00 1.5% On assets $1,000,000.00 to $2,000,000.00 1.25% On assets over $2,000,000.00 1.0% Notwithstanding the above, fees are generally negotiable. Client’s asset management accounts are billed quarterly in arrears. Fees are paid to us directly from the client’s account by the custodian upon our submission of an invoice. Payment of fees may result in the liquidation of Client’s securities if there is insufficient cash in the account. The fee is based on the market value of the Client’s account on the last trading day of the prior quarter. Market value includes all account values and transaction information as of the end of each quarter (not adjusted by any margin debit). To determine value, securities and other instruments traded on a market for which actual transaction prices are publicly reported are generally valued at the last reported sale price on the principal market in which they are traded. Mutual Funds are only valued once per day after the close of the market. Whenever valuation information for specific, illiquid, foreign, private or other investments is not available through the custodian, our approach will be to value at zero. We do this in order to not overvalue a position which could potentially over inflate billing calculations. Alternatively, we may also seek to obtain and document price information from at least one independent source, whether it be a broker-dealer, bank, pricing service or other source. The quarterly fee will be equal to the agreed upon annual rate, multiplied by the market value of the account for that quarter. This number is then divided by four. Fees for a partial quarter at the commencement or termination of an agreement will be prorated based on the number of days the account was open during the quarter. Quarterly fee adjustments for additional assets received into an account during a quarter or for partial withdrawals may also be provided as negotiated. We may modify the terms of the fee agreement by giving Clients 30 days written notice in advance. Clients may pay commissions and trading fees on trades initiated by us, in addition to other agreed upon fees. Clients may also be charged up to $35.00 per trade as an administrative fee for Client directed trades. Notwithstanding the foregoing, fees are generally negotiable. Clients may be required to pay other miscellaneous charges or fees directly to the custodian (e.g. wire fees) as stated in the custodial agreements. Additionally, mutual funds and/or exchange Part 2A - 2  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure traded funds have additional internal expenses which generally include a fund management fee, other fund expenses, and a possible distribution fee. In addition, some funds charge a redemption fee on shares bought and sold within a short period. Funds describe their expenses in their prospectuses, summary prospectuses, or product descriptions. Clients are advised that these fees are separate and additional expenses incurred by the Client. See Item 12 for additional information on Brokerage Practices. Our fees include the time necessary to work with Client’s attorney, accountant or other third-party professionals in reaching agreement on financial planning or investment solutions, as well as assisting those advisors in implementation of all appropriate documents. However, we are not responsible for attorney, accountant or other third party professional fees charged to Client as a result of these activities. In some instances, we may recommend that all or a portion of Client assets be managed by an unrelated Third Party Asset Manager (“TPAM”) or sub-advisor. These arrangements are more fully disclosed in Item 10, below. Generally, Clients pay all Wealth Management Retainer fees quarterly in arrears. All Wealth Management agreements may be terminated at any time by providing us with 30 days written notice. Upon termination, any fees that have been earned by us but not yet paid will be immediately due and payable. Clients are also responsible for all applicable charges including, but not limited to, account administrative fees, account closure fees and all trading costs due to the termination, including any fees the mutual funds may assess. Upon request, we will provide a good-faith estimate of these fees. Payment of fixed fee projects shall be made as agreed by the parties. Hourly rate projects are generally invoiced by us with payment due by the Client upon receipt of the invoice. We may estimate the number of hours necessary to complete a project, and we may collect a portion of this estimate up front and invoice the balance. Upon termination of any hourly or fixed fee project, any prepaid but unearned fees will be promptly refunded to the Client. Certain Advisory Affiliates of CSP are also independently licensed to sell insurance products through various carriers. CSP is a fee only registered investment adviser and does not act as an insurance brokerage or agency and is not otherwise affiliated with any insurance brokerages or agencies. However, a conflict of interest arises when insurance related business is transacted with advisory Clients because certain individual Advisory Affiliates of CSP are independently licensed to sell insurance products through various carriers. In their capacity as an Insurance Agent, they may receive commissions or other fees from products sold to Clients. As such, Clients are advised that they are under no obligation to use any individual associated with CSP for insurance products or services, and may use any insurance firm or agent they choose. Clients are also advised that the Wealth Management Retainer fees paid to CSP are separate and distinct from the commissions earned by any individual in connection with the sale of insurance or other securities products and CSP does not receive any compensation for products sold by these Advisory Affiliates. Part 2A - 3  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure Certain associated persons of CSP are dually registered (“Dually Registered Persons”) as registered representatives and/or investment advisor representatives of Planmember Securities, Corporation (“Planmember Securities”), a registered investment advisor and independent broker- dealer firm and Member of the Financial Industry Regulatory Authority (“FINRA”) and the Securities Investor Protection Corporation (“SIPC”). Therefore, it is possible for clients to have both fee-based advisory accounts through CSP and commission-based accounts through our Dually Registered Persons via their registration with Planmember Securities. In these circumstances, our Dually Registered Persons may receive fees and commissions for the sales of certain securities products, typically variable annuities, to clients. However, in no instance will a client pay commissions in addition to advisory fees in any single account. The dual registration of our financial professionals inherently represents a conflict of interest, insofar as such individuals could recommend a fee-based (advisory) account over a commission-based (brokerage) account, or vice-versa, based on the potential level of compensation to be received. Because CSP is not involved in the sale of insurance products or securities, we do not know the actual dollar amount of any commission payment to an Insurance Agent or Registered Representative. Also, because CSP is neither a broker dealer nor an insurance agency, we do not have the ability to rebate commissions received for the sale of a product and cannot discount the price of a product to make up for any commission that may be received from its sale. Rollover Recommendations As part of our investment advisory services to you, we may recommend that you roll assets from your employer’s retirement plan, such as a 401(k), 457, or ERISA 403(b) account (collectively, a “Plan Account”), to an individual retirement account, such as a SIMPLE IRA, SEP IRA, Traditional IRA, or Roth IRA (collectively, an “IRA Account”) that we will manage on your behalf. We may also recommend rollovers from IRA Accounts to Plan Accounts, from Plan Accounts to Plan Accounts, and from IRA Accounts to IRA Accounts. When we provide any of the foregoing rollover recommendations we are acting as fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act (“ERISA”) and/or the Internal Revenue Code (“IRC”), as applicable, which are laws governing retirement accounts. If you elect to roll the assets to an IRA that is subject to our management, we will charge you an asset-based fee as set forth in the advisory agreement you executed with our firm. This creates a conflict of interest because it creates a financial incentive for our firm to recommend the rollover to you (i.e., receipt of additional fee-based compensation). You are under no obligation, contractually or otherwise, to complete the rollover. Moreover, if you do complete the rollover, you are under no obligation to have the assets in an IRA managed by our firm. Due to the foregoing conflict of interest, when we make rollover recommendations, we operate under a special rule that requires us to act in your best interests and not put our interests ahead of yours. Under this special rule’s provisions, we must:  meet a professional standard of care when making investment recommendations (give prudent advice);  never put our financial interests ahead of yours when making recommendations (give loyal advice);  avoid misleading statements about conflicts of interest, fees, and investments; Part 2A - 4  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure  follow policies and procedures designed to ensure that we give advice that is in your best interests;  charge no more than a reasonable fee for our services; and  give you basic information about conflicts of interest. Many employers permit former employees to keep their retirement assets in their company plan. Also, current employees can sometimes move assets out of their company plan before they retire or change jobs. In determining whether to complete the rollover to an IRA, and to the extent the following options are available, you should consider the costs and benefits of a rollover. Note that an employee will typically have four options in this situation: 1. leaving the funds in your employer’s (former employer’s) plan; 2. moving the funds to a new employer’s retirement plan; 3. cashing out and taking a taxable distribution from the plan; or 4. rolling the funds into an IRA rollover account. Each of these options has positives and negatives. Because of that, along with the importance of understanding the differences between these types of accounts, we will provide you with a written explanation of the advantages and disadvantages of both account types and the basis for our belief that the rollover transaction we recommend is in your best interests. As an alternative to providing you with a rollover recommendation, we may instead take an entirely educational approach in accordance with the U.S. Department of Labor’s Interpretive Bulletin 96- 1. Under this approach, our role will be limited only to providing you with general educational materials regarding the pros and cons of rollover transactions. We will make no recommendation to you regarding the prospective rollover of your assets and you are advised to speak with your trusted tax and legal advisors with respect to rollover decisions. As part of this educational approach, we may provide you with materials discussing some or all of the following topics: the general pros and cons of rollover transactions; the benefits of retirement plan participation; the impact of pre-retirement withdrawals on retirement income; the investment options available inside your Plan Account; and high level discussion of general investment concepts (e.g., risk versus return, the benefits of diversification and asset allocation, historical returns of certain asset classes, etc.). We may also provide you with questionnaires and/or interactive investment materials that may provide a means for you to independently determine your future retirement income needs and to assess the impact of different asset allocations on your retirement income. You will make the final rollover decision. Item 6 – Performance-Based Fees and Side-By-Side Management We do not charge any performance-based fees for our services or engage in side-by-side management. Item 7 – Types of Clients We provide investment advice to high net-worth individuals, individuals, businesses, pension and profit-sharing plans, foundations, trusts, estates, and charitable organizations. Because each Client is unique, they must be willing to be involved in the planning and ongoing processes. Such Part 2A - 5  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure involvement does not have to be time consuming, however we want our Clients to remain informed about their overall financial situation. Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss We create broadly diversified portfolios in the worldwide fixed-income and equity markets, combined with periodic rebalancing. Our Advisory Affiliates create an investment strategy with each Client, outlining the investment philosophy, management procedures, and long-term goals for the investor. Portfolio design is tailored to each Client’s risk tolerance and preferences. Types of Investments As part of our core investment approach, we offer advice on investments including mutual funds, exchange-traded funds, equity securities, debt securities, certificates of deposit, municipal securities, U.S. government securities and money market funds when suitable and appropriate. In limited circumstances, and only when suitable and appropriate, we may offer advice on digital assets and cryptocurrency. Each type of security has its own unique set of risks associated with it, and it would not be possible to disclose all of the specific risks of every type of investment in this brochure. In those limited situations where it is suitable and appropriate to meet a particular Client’s needs, we may also utilize margin to manage an account. Margin occurs when a client pays for part of a purchase and borrows the rest from the brokerage firm that custodies the account. If our Clients have any questions regarding the risks associated with a particular investment, they are encouraged to contact us. Mutual funds are professionally managed collective investment companies that pool money from many investors and invest in stocks, bonds, short-term money market instruments, other mutual or exchange traded funds, other securities or any combination thereof. The fund will have a manager that trades the fund’s investments in accordance with the fund's investment objective. While mutual funds generally provide diversification, risks can be significantly increased if the fund is concentrated in a particular sector of the market, primarily invests in small cap or speculative companies, uses leverage (i.e., borrows money) to a significant degree, or concentrates in a particular type of security (i.e., equities) rather than balancing the fund with different types of securities. Other fund risks include foreign securities and currency risk, emerging markets risk, small-cap, mid-cap and large-cap risk, trading risk, and turnover risk that can increase fund expenses and may decrease fund performance. Brokerage and transactions costs incurred by the fund will reduce returns. ETFs are investment funds traded on stock exchanges, much like stocks or equities. An ETF holds assets such as stocks, commodities, or bonds and trades at approximately the same price as the net asset value of its underlying assets over the course of the trading day. Most ETFs track an index, such as the S&P 500. However, some ETFs are fully transparent actively managed funds. Market risk is, perhaps, the most significant risk associated with ETFs. This risk is defined by the day to day fluctuations associated with any exchange traded security, where fluctuations occur in part based on the perception of investors. Individual equity securities (also known simply as “equities” or “stock”) are assessed for risk in numerous ways. Price fluctuations and market risk are the most significant risk concerns. As such, the value of your investment can increase or decrease over time. Furthermore, you should Part 2A - 6  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure understand that stock prices can be affected by many factors including, but not limited to, the overall health of the economy, the health of the market sector or industry of the issuing company, and national and political events. When investing in stock, it is important to focus on the average returns achieved over a given period of time, across a well-diversified portfolio. Individual debt securities (or “bonds”) are typically safer investments than equity securities, but their risk can also vary widely based on: the financial health of the issuer; the risk that the issuer might default; when the bond is set to mature; and, whether or not the bond can be “called” prior to maturity. When a bond is called, it may not be possible to replace it with a bond of equal character paying the same rate of return. Primarily we invest with a focus on Long Term Purchases, where securities are purchased with the expectation that the value of those securities will grow over a relatively long period of time, generally greater than one year. Sometimes we will employ a Short Term Purchase strategy where securities are purchased with the expectation that they will be sold within a relatively short period of time, generally less than one year, to take advantage of the securities’ short term price fluctuations. Short-term trading (in general, selling securities within 30 days of purchasing the same securities) is not a fundamental part of our overall investment strategy. In limited situations we may utilize put and call option strategies in order to mitigate market risk when suitable and appropriate for an individual Client’s portfolio. Digital Asset Risk: From time-to-time, and only where suitable for clients, we may recommend investments in certain digital currencies, including, without limitation, Bitcoin, Ethereum, Litecoin, and others (collectively, “Cryptocurrency”). Where exposure to this asset class is appropriate, we will typically, if not exclusively, obtain such exposure through purchases and sales of ETFs and other publicly traded securities available through the Fidelity Digital Assets platform. Investment in Cryptocurrency involves an extremely high degree of risk and is more speculative than an investment in publicly-traded securities like stocks, bonds, mutual funds, and ETFs. Unlike the market valuations of publicly-traded stocks and bonds which can be objectively valued on the basis of the issuer’s assets, income, debts, liabilities, operations, history of credit-worthiness and other factors, prices of Cryptocurrency are based entirely on the market’s perception of value and are subject to rapid changes in market sentiment. Accordingly, Cryptocurrency is subject to an extremely high level of price volatility, including “flash crashes,” and may lose significant value in a matter of minutes, hours, or days. It is not uncommon for the value of Cryptocurrency to move as much as twenty percent (20%) or more in a single day. The ownership of particular Cryptocurrency is opaque and therefore certain Cryptocurrency may be owned and controlled by relatively small number of individuals, increasing the potential for fraud and market-manipulation such as pump-and-dump schemes and other fraudulent criminal schemes. Evaluation and understanding of the features, functions, and other properties of Cryptocurrency requires a high level of technical knowledge and sophistication. The market for Cryptocurrency is in its infancy, is rapidly evolving, and its future is unknown. Governments and central banks do not create, sponsor, support, back, insure, or control Cryptocurrencies and there is no guarantee of their future viability as a store of value or a means of exchange. Federal, state, or foreign governments may restrict the use and exchange of cryptocurrency, and regulation in the United States is still developing. Cryptocurrency is not legal tender in most jurisdictions, including the Part 2A - 7  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure United States. No laws require individuals or businesses to accept Cryptocurrency as a form of payment and Cryptocurrency does not have any intrinsic value. Its value derives entirely from market forces of supply and demand. Cryptocurrency exchanges and other trading venues on which Cryptocurrencies trade are relatively new and, in most cases, largely unregulated and may therefore be more exposed to fraud and failure than established, regulated exchanges for securities, derivatives, and other currencies. Cryptocurrency exchanges may stop operating or permanently shut down due to fraud, technical glitches, hackers, or malware. Due to relatively recent launches, most Cryptocurrencies have a limited trading history, making it difficult for investors to evaluate investments. Generally, Cryptocurrency transactions are irreversible, such that an improper transfer can only be reversed by the receiver of the cryptocurrency agreeing to return the cryptocurrency to the sender. Accordingly, investment in Cryptocurrency is not appropriate for all investors and you should only invest “risk capital” in such asset class (e.g., funds, the complete and total loss of which, would have insubstantial effect on your overall financial circumstances and financial goals). Methods of Analysis We may use one or more of the following methods of analysis when formulating investment advice: Top-Down Global Macro-Economic Analysis involves a big-picture analysis of the prevailing economic, demographic and social trends followed by a more focused analysis at the country level, then the industry level and ultimately the specific security level. Mutual Fund/Exchange Traded Fund Analysis involves qualitative analysis looking at factors such as the background and experience of the fund manager and/or the fund company (style, consistency, risk-adjusted performance, management expenses, average daily trading volume, etc.). Fundamental analysis involves the analysis of financial statements, the general financial health of companies, and/or the analysis of management or competitive advantages. This type of analysis concentrates on factors that determine a company’s value and expected future earnings. This strategy would normally encourage equity purchases in stocks that are undervalued or priced below their perceived value. The risk assumed is that the market will fail to reach expectations of perceived value. Investment Risk of Loss As indicated in the descriptions above, investing in securities involves risk of loss that you should be prepared to bear. We do not represent or guarantee that our services or methods of analysis can or will predict future results, successfully identify market tops or bottoms, or insulate Clients from losses due to market corrections or declines. We cannot offer any guarantees or promises that your financial goals and objectives will be met. Past performance is in no way an indication of future performance. Except as may otherwise be provided by law, we are not liable to Clients for: Part 2A - 8  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure • Any loss that a Client may suffer by reason of any investment decision made or other action taken or omitted in good faith by us with that degree of care, skill, prudence and diligence under the circumstances that a prudent person acting in a fiduciary capacity would use; • Any loss arising from our adherence to a Client’s instructions, or the disregard of our recommendations made to a Client; or • Any act or failure to act by a custodian or other third party to a Client’s account. It is the responsibility of the Client to give us complete information and to notify us of any changes in financial circumstances or goals. Item 9 – Disciplinary Information Registered investment advisers are required to disclose all material facts regarding any legal or disciplinary events that would be material to your evaluation of or the integrity of the firm’s management. The firm has no information applicable to this Item. Item 10 – Other Financial Industry Activities and Affiliations Affiliated Entities: CSP is affiliated through common ownership and control with Palouse Capital Management, Inc. (“PCM”). PCM and CSP are under common control of Christopher K. Hicks who is considered a control person of each firm because he holds more than 25% ownership interest in each firm. PCM is an investment advisor registered with the Securities and Exchange Commission. PCM offers investment advisory services through numerous Advisory Affiliates to the firm. Outside Business Activities of Advisory Affiliates: As disclosed in Item 5, above, Advisory Affiliates of CSP may also be independently licensed as insurance agents with other agencies. Affiliates may recommend the purchase and sale of certain insurance products to Clients. As a fiduciary, the Affiliate must act primarily for the benefit of CSP Clients and will only transact insurance related business with Clients when the products are fully disclosed, suitable, and appropriate to fit their needs, and in order to simplify the implementation of various wealth management strategies. Broker-Dealer Affiliations: As noted in Item 5 above, certain Advisory Affiliates of CSP are Dually Registered Persons with Planmember Securities Corporation (“Planmember Securities”), a broker-dealer firm and Member FINRA/SIPC. Planmember Securities is independent of and unaffiliated with CSP. In their separate capacity as registered representatives, these Advisor Affiliates will typically receive commissions for the implementation of recommendations for commissionable transactions. Clients are not obligated to implement any recommendation provided by Advisory Affiliates of CSP. Promotor Relationships: We may enter into promoter agreements with individuals or other registered investment advisors. Promoter arrangements and requirements are more fully described in Item 14 (“Client Referrals Part 2A - 9  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure and Other Compensation”), below. We do not believe this arrangement creates any conflicts of interest with any of our Clients. Other Investment Managers: On occasion, we may recommend and engage unaffiliated Third-Party Asset Managers (TPAM) or sub-advisors who provide customized investment portfolio management services. These services may include the construction of investment portfolios, execution of securities purchase and sale transactions, and portfolio administration, including tracking of and reporting on portfolio performance and investment results. We are authorized by our Clients to share non-public, personal information with TPAMs or sub- advisors for the purpose of managing their portfolios. However, we require any TPAM or sub- advisor to execute a confidentiality agreement and not share non-public personal information with any unauthorized person or entity. Clients are generally required to enter into a separate advisory agreement with any TPAM or sub- advisor. The use of TPAMs or sub-advisors may cause Clients to incur additional fees. If applicable, any additional fees will be fully disclosed to Clients in a separate agreement with the TPAM or sub-advisor. Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading We have a Code of Ethics which all employees are required to follow. The Code of Ethics outlines our high standard of business conduct, and fiduciary duty to Clients. The Code of Ethics includes provisions relating to the confidentiality of Client information, a prohibition on insider trading, personal securities trading procedures, improper use of Firm property, and diversion of investment and business opportunities, among other things. A copy of the code of ethics is available to any Client or prospective Client upon request by contacting us at (315) 732-2701. Brochures are provided free of charge. We or individuals associated with our firm may buy and sell some of the same securities for their own account that we buy and sell for Clients. When appropriate we will purchase or sell securities for Clients before purchasing the same for our account or allowing representatives to purchase or sell the same for their own account. However, we do allow the accounts of employees to be included in block trading alongside the accounts of Clients. In some cases, we or our representatives may buy or sell securities for our own account for reasons not related to the strategies adopted for our Clients. Our employees are required to follow the Code of Ethics when making trades for their own accounts in securities which are recommended to and/or purchased for Clients. The Code of Ethics is designed to assure that the personal securities transactions will not interfere with decisions made in the best interest of advisory Clients while at the same time, allowing employees to invest their own accounts. In the event a material conflict of interest not already discussed in this document should arise, we will disclose to our advisory Clients any material conflict of interest relating to us, our representatives, or any of our employees which could reasonably be expected to impair the rendering of unbiased and objective advice. Part 2A - 10  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure As any advisory situation could present a conflict of interest, we have established the following restrictions to ensure our fiduciary responsibilities: • A director, officer, associated person, or employee of CSP or Financial Alternatives shall not buy or sell securities for his personal portfolio where his decision is substantially derived, in whole or in part, by reason of his employment unless the information is also available to the investing public on reasonable inquiry. No person associated with CSP or Financial Alternatives shall prefer his or her own interest to that of the advisory Client. • We maintain a list of all securities holdings for the firm and for anyone associated with its advisory practice who has access to advisory recommendations. An appropriate officer reviews these holdings on a regular basis. • Any individual not in observance of the above may be subject to discipline up to and including termination. Item 12 – Brokerage Practices Our Clients’ assets are held by independent third-party qualified custodians. We do recommend certain custodians to Clients however, Clients are not obligated to use any particular custodian recommended by us. We reserve the right to decline acceptance of any Client account for which the Client directs the use of a particular custodian if we believe that this choice would hinder either our fiduciary duty to the Client or our ability to service the account. In recommending custodians, we will comply with its fiduciary duty to seek best execution and with the Securities Exchange Act of 1934. We will take into account such relevant factors as: • • • • Price; The custodian’s facilities, reliability and financial responsibility; The ability of the custodian to effect transactions, particularly with regard to such aspects as timing, order size and execution of order; The research and related brokerage services provided by such custodian to us, notwithstanding that the account may not be the direct or exclusive beneficiary of such services; and Any other factors that we consider to be relevant. • We may aggregate trades for Clients. The allocations of a particular security will be determined by us before the trade is placed with the broker. When practical, Client trades in the same security will be bunched in a single order (a “block”) in an effort to obtain best execution at the best security price available. When employing a block trade: • • We will make reasonable efforts to attempt to fill Client orders by day-end. If the block order is not filled by day-end, we will allocate shares executed to underlying accounts on a pro rata basis, adjusted as necessary to keep Client transaction costs to a minimum. Part 2A - 11  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure • • • If a block order is filled (full or partial fill) at several prices through multiple trades, an average price and commission will be used for all trades executed; All participants receiving securities from the block trade will receive the average price. Multiple blocks may be executed within a single day. However, only trades executed within the block on the single day may be combined for purposes of calculating the average price. It is expected that this trade aggregation and allocation policy will be applied consistently. However, if application of this policy results in unfair or inequitable treatment to some or all of our Clients, we may deviate from this policy. Finally, it is our policy to minimize the occurrence of trade errors. Should any trade errors which are attributable to CSP occur, we shall take any steps necessary to put the Client in the position it should have been as if the trade error never occurred. In the event we determine that a bona fide trade error has occurred which is attributable to CSP, we will correct the trade error using funds from our error account. Depending on the internal trade error policies and procedures of the particular custodian, our error account may be debited if the correction results in a loss. Likewise, our error account may be credited if the correction results in a gain. This situation creates a conflict of interest as CSP has an incentive to recommend particular custodians over others that may not have a similar policy. Item 13 – Review of Accounts Client accounts are formally reviewed at least annually. Accounts are reviewed in the context of each Client's stated investment objectives and guidelines. We have a number of Advisory Affiliates who are assigned as the primary representative to a particular Client’s account. The Advisory Affiliate assigned to a particular Client’s account will be responsible for the periodic reviews to that account. Clients will be provided the Supplemental Brochure (Form ADV Part 2B) of any Advisory Affiliate providing advice related to their account. More frequent reviews may be triggered by a number of reasons including: a change in Client's investment objectives; tax considerations; large deposits or withdrawals; large sales or purchases; or changes in the economic climate. Investment advisory Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Advisor Affiliates may also provide Clients with periodic written reports summarizing the account activity and performance. Along with these reports, we discuss the asset allocation of the portfolio compared to the portfolio target allocations. Financial Planning Clients will typically receive a completed written financial plan unless otherwise agreed at the start of the engagement. Dependent upon the level and scope of Financial Planning services being provided, Advisor Affiliates will meet with clients at least twice per year or more often as a major life event occurs. Part 2A - 12  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure Item 14 – Client Referrals and Other Compensation As disclosed under Item 12 (above), we (or our Affiliates) may receive “soft dollars” from certain custodians. The conflicts of interest these types of arrangements present and how we deal with these conflicts are described in detail under Item 12, above. As disclosed under Items 5 and 10 above, representatives of CSP may also be licensed to sell insurance. The conflicts of interest these arrangements present and how we deal with these conflicts are described in detail under Item 5, above. Promoter Relationships Certain Advisory Affiliates of CSP may enter into promoter agreements that pay cash compensation to third-party intermediaries in exchange for their promotion, referral, and endorsement of our advisory services to prospective clients. The cash compensation paid to such promoters may take the form of a retainer, a flat advertising fee, a fee per referral, and/or a percentage of the advisory fees we collect from referred client accounts. These fees may be paid to the promoter on a one-time or recurring basis. Unless otherwise explicitly disclosed in writing to the client, the cash compensation paid to a promoter will be borne entirely by CSP and the Advisory Affiliate. Referred clients do not pay any additional or increased advisory fees as a result of having been referred to our firm by a paid third-party promoter. We will only engage third-party promoters in accordance with the requirements of the SEC’s “marketing rule” (SEC Rule 206(4)-1), promulgated under the Investment Advisers Act of 1940. Any promoters engaged for this purpose will disclose to you at or reasonably prior to the time of their referral or endorsement of CSP (i) that they will receive compensation from CSP as a result of their endorsement of our firm; (ii) a description of the material terms of the compensation they will receive; and (iii) a brief statement discussing the conflicts of interest arising out of the compensation arrangement and/or the relationship between CSP and the third-party promoter. Clients referred to our firm by a third-party promoter are encouraged to inquire with us if they have any questions about the foregoing arrangements. Item 15 – Custody We have the ability to debit fees, and we may have the ability to disburse or transfer certain client funds pursuant to Standing Letters of Authorization executed by Clients. We do not otherwise have custody of the assets in the account. We shall have no liability to a Client for any loss or other harm to any property in the account, including any harm to any property in the account resulting from the insolvency of the custodian or any acts of the agents or employees of the custodian and whether or not the full amount or such loss is covered by the Securities Investor Protection Corporation (“SIPC”) or any other insurance which may be carried by the custodian. The Client understands that SIPC provides only limited protection for the loss of property held by a custodian. Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Our Advisory Affiliate’s may also provide Clients with periodic written reports summarizing the account activity and performance. We urge Part 2A - 13  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure all Clients to carefully review statements from the custodian and compare these to any reports that we may provide to you. Our reports may vary from custodial statements based on accounting procedures, reporting dates, or valuation methodologies of certain securities. Item 16 – Investment Discretion Generally, Clients grant us and our Advisory Affiliates ongoing and continuous discretionary authority to execute investment recommendations in accordance with an agreed upon investment strategy or plan without the Client’s prior approval of each specific transaction. Under discretionary authority, Client allows us to purchase and sell securities and instruments in their account(s), arrange for delivery and payment in connection with the foregoing, select and retain sub-advisors, and act on behalf of the Client in matters necessary or incidental to the handling of the account, including monitoring certain assets. The only restrictions on this discretionary authority are those set by the Client on a case-by-case basis. In limited circumstances, an Advisory Affiliate will not have discretionary authority to determine or make changes to a Client’s stated investment strategy without the Client’s prior approval. However, CSP will still have complete discretion to implement its trading strategies to update the portfolio allocation within that stated investment strategy, without the Client’s prior approval. In this type of situation, CSP will require authorization from the Client before making any changes to a Client’s investment strategy. CSP will act in accordance with any agreed upon investment strategy, regardless of whether authority is discretionary or non-discretionary. Further, we make it a practice to question Clients to determine if there are any limitations to our authority on such matters. Item 17 – Voting Client Securities We do not have authority to vote and therefore do not vote Client securities. Additionally, we do not provide advice to Clients on how the Client should vote. Clients will receive proxies and other solicitations directly from the custodian or transfer agent. If any proxy materials are received on behalf of a Client, they will be sent directly to the Client who remains responsible to vote the proxy. Item 18 – Financial Information A portion of hourly rate or fixed fee projects are generally required to be paid in advance, however under no circumstances will we retain more than $1,200.00, more than six months in advance from any Client. We do have discretionary authority over Client funds or securities, but we have no financial commitments that would impair our ability to meet contractual and fiduciary commitments to Clients. Neither CSP or any of its principals, nor Financial Alternatives or any of its principals, have been the subject of a bankruptcy petition at any time in the past. We have no financial conditions that would impair our ability to meet contractual commitments to our Clients. Part 2A - 14  CS Planning Corp dba Financial Alternatives Part 2A of Form ADV – Brochure Exhibit A – Summary of Material Changes This Item discusses only specific material changes that have been made to our Brochure since our prior annual update dated April 10, 2025. Since that date, we have made the following material changes: Item 10, Item 12 and Item 14 have been updated to reflect that The H Group, Inc., The H Group Washington, Inc., and FocusPoint Solutions, Inc. are no longer affiliated entities of CSP under the common control of Christopher K. Hicks. We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (509) 663-7526 or epeterson@finaltllc.com . Our Brochure is provided free of charge. Ex. A 

CS Planning Corp dba Meridian Wealth Alliance Part 2A of Form ADV – Brochure CS PLANNING CORP DBA MERIDIAN WEALTH ALLIANCE 302 Saunders Road, Suite 200 Riverwoods, Illinois 60015 (773) 425-3675 April 28, 2026 This Brochure provides information about the qualifications and business practices of CS Planning Corp. dba Meridian Wealth Alliance. If you have any questions about the contents of this Brochure or to obtain answers and additional information, you may contact us at (773) 425-3675 or bob@meridianwealthalliance.com. CS Planning Corp is a registered investment adviser with the United States Securities and Exchange Commission (“SEC”). Registration of an investment adviser does not imply any level of skill or training. The information in this Brochure has not been approved or verified by the SEC or by any state securities authority. Additional information about CS Planning Corp. is available on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Part 2A - i  CS Planning Corp dba Meridian Wealth Alliance Part 2A of Form ADV – Brochure Item 2 – Material Changes We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will be included as “Exhibit A” to this Brochure and will be available on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (773) 425-3675 or bob@meridianwealthalliance.com. Part 2A - ii  CS Planning Corp dba Meridian Wealth Alliance Part 2A of Form ADV – Brochure Item 3 – Table of Contents Page Item 1 – Cover Page ......................................................................................................................... i Item 2 – Material Changes .............................................................................................................................. ii Item 3 – Table of Contents ............................................................................................................................ iii Item 4 – Advisory Business ............................................................................................................................ 1 Item 5 – Fees and Compensation ................................................................................................................... 2 Item 6 – Performance-Based Fees and Side-By-Side Management ...................................................... 5 Item 7 – Types of Clients ................................................................................................................................ 5 Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss ............................................... 6 Item 9 – Disciplinary Information ................................................................................................................. 9 Item 10 – Other Financial Industry Activities and Affiliations .............................................................. 9 Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading ..... 10 Item 12 – Brokerage Practices ..................................................................................................................... 11 Item 13 – Review of Accounts ..................................................................................................................... 12 Item 14 – Client Referrals and Other Compensation .............................................................................. 13 Item 15 – Custody ........................................................................................................................................... 14 Item 16 – Investment Discretion ................................................................................................................. 14 Item 17 – Voting Client Securities .............................................................................................................. 14 Item 18 – Financial Information .................................................................................................................. 15 Exhibit A – Summary of Material Changes ................................................................................................ 1 Part 2A - iii  CS Planning Corp dba Meridian Wealth Alliance Part 2A of Form ADV – Brochure Item 4 – Advisory Business CS Planning Corp (“CSP”) is an SEC registered investment advisory firm located in Portland, Oregon. We provide fee-only investment supervisory, portfolio management, investment consulting and financial planning services. The firm has been in business since 2009. CSP is owned by Christopher K. Hicks, President and Chief Compliance Officer. Our investment advisory services are coordinated through our network of Advisory Affiliates. Advisory Affiliates may have their own legal business entities whose trade names and logos are used for marketing purposes and may appear on marketing materials or client statements. The Client should understand that the businesses are legal entities of the Advisory Affiliate and not of our firm, CSP, and the advisory services of the Advisory Affiliate are provided through our firm, CSP. CSP has the arrangement described above with Pillars of Success LLC, an Illinois limited liability company doing business as Meridian Wealth Alliance, managed by Robert W. Burns. Mr. Burns is an Investment Advisor Representative associated with CSP, offers investment advisory services exclusively through CSP, and only utilizes Meridian Wealth Alliance for marketing purposes. Meridian Wealth Alliance is not a registered investment advisor and is not affiliated with CSP. Our investment approach utilizes broadly diversified portfolios and a systematic strategy to manage client portfolios. Through our Advisory Affiliates, we help Clients coordinate and prioritize their financial lives with all aspects of their life goals. Integrating investments across all individual retirement accounts, taxable accounts, and employee retirement accounts is crucial to the process. Client input and involvement are critical parts of the financial planning process and implementation of investment decisions. After Client assets are invested, we continuously monitor their investments and provide advice related to ongoing financial and investment needs. Advice and services are tailored to the stated objectives of the Client(s). Our Advisory Affiliates discuss with the Client critically important information such as the Client’s risk tolerance, time horizon, and projected future needs, to formulate an investment strategy. This information and strategy guides us in objectively and suitably managing the Client’s account. Our Advisory Affiliates meet with Clients as needed to review portfolio performance, discuss current issues, and re-assess goals and plans. Our investment recommendations include mutual funds and other investments such as exchange- traded funds, closed-end funds, and exchange-listed equity securities, certificates of deposit, municipal securities, U.S. government securities and money market funds when suitable and appropriate for a Client’s particular situation. If Clients hold other types of investments, we will advise them on those investments also. Clients may impose restrictions on investing in certain securities or types of securities. We consider such restrictions when formulating the Client’s investment strategy. See Item 8 for a description of our investment strategy. We do not manage Wrap Fee programs. Part 2A - 1  CS Planning Corp dba Meridian Wealth Alliance Part 2A of Form ADV – Brochure CS Planning manages $1,960,873,373 of Client assets on a discretionary basis and $0 of Client assets on a non-discretionary basis. These amounts were calculated as of December 31, 2025. Item 5 – Fees and Compensation We provide investment supervisory, financial planning and investment consulting services to Clients primarily under the following fee schedule below: Maximum Annual Wealth Management Retainer Fees: 1.5% of total market value of accounts per household, depending upon the size and composition of a Client’s portfolio, and the type and amount of services rendered. We may also provide standalone consulting or financial planning services to Clients on a fixed fee or hourly rate. Our fixed fee pricing is quoted for each project, and is based on the scope and complexity of the project. Our maximum hourly rate is $250 per hour. Consulting or financial planning services Prior to commencing planning services, Clients enter into a Consulting or Financial Planning Agreement which sets forth the services being provided and the fees being charged. Notwithstanding the above, fees are generally negotiable. Client’s asset management accounts are billed quarterly in advance. Fees are paid to us directly from the client’s account by the custodian upon our submission of an invoice. Payment of fees may result in the liquidation of Client’s securities if there is insufficient cash in the account. The fee is based on the market value of the Client’s account on the last trading day of the prior quarter. Market value includes all account values and transaction information as of the end of each quarter (not adjusted by any margin debit). To determine value, securities and other instruments traded on a market for which actual transaction prices are publicly reported are generally valued at the last reported sale price on the principal market in which they are traded. Mutual Funds are only valued once per day after the close of the market. Whenever valuation information for specific, illiquid, foreign, private or other investments is not available through the custodian, our approach will be to value at zero. We do this in order to not overvalue a position which could potentially over inflate billing calculations. Alternatively, we may also seek to obtain and document price information from at least one independent source, whether it be a broker-dealer, bank, pricing service or other source. The quarterly fee will be equal to the agreed upon annual rate, multiplied by the market value of the account for that quarter. This number is then divided by four. Fees for a partial quarter at the commencement or termination of an agreement will be prorated based on the number of days the account was open during the quarter. Quarterly fee adjustments for additional assets received into an account during a quarter or for partial withdrawals may also be provided as negotiated. We may modify the terms of the fee agreement by giving Clients 30 days written notice in advance. Part 2A - 2  CS Planning Corp dba Meridian Wealth Alliance Part 2A of Form ADV – Brochure Clients may pay commissions and trading fees on trades initiated by us, in addition to other agreed upon fees. Clients may also be charged up to $35.00 per trade as an administrative fee for Client directed trades. Notwithstanding the foregoing, fees are generally negotiable. Clients may be required to pay other miscellaneous charges or fees directly to the custodian (e.g. wire fees) as stated in the custodial agreements. Additionally, mutual funds and/or exchange traded funds have additional internal expenses which generally include a fund management fee, other fund expenses, and a possible distribution fee. In addition, some funds charge a redemption fee on shares bought and sold within a short period. Funds describe their expenses in their prospectuses, summary prospectuses, or product descriptions. Clients are advised that these fees are separate and additional expenses incurred by the Client. See Item 12 for additional information on Brokerage Practices. Our fees include the time necessary to work with Client’s attorney, accountant or other third party professionals in reaching agreement on financial planning or investment solutions, as well as assisting those advisors in implementation of all appropriate documents. However, we are not responsible for attorney, accountant or other third party professional fees charged to Client as a result of these activities. In some instances, we may recommend that all or a portion of Client assets be managed by an unrelated Third Party Asset Manager (“TPAM”) or sub-advisor. These arrangements are more fully disclosed in Item 10, below. Generally, Clients pay all Wealth Management Retainer fees quarterly in advance. All Wealth Management agreements may be terminated at any time by providing us with 30 days written notice. Upon termination, any fees that have been earned by us but not yet paid will be immediately due and payable. Clients are also responsible for all applicable charges including, but not limited to, account administrative fees, account closure fees and all trading costs due to the termination, including any fees the mutual funds may assess. Upon request, we will provide a good-faith estimate of these fees. Payment of fixed fee projects shall be made as agreed by the parties. Hourly rate projects are generally invoiced by us with payment due by the Client upon receipt of the invoice. We may estimate the number of hours necessary to complete a project, and we may collect a portion of this estimate up front and invoice the balance. Upon termination of any hourly or fixed fee project, any prepaid but unearned fees will be promptly refunded to the Client. Certain Advisory Affiliates of CSP are also independently licensed to sell insurance products through various carriers. CSP is a fee only registered investment adviser and does not act as an insurance brokerage or agency and is not otherwise affiliated with any insurance brokerages or agencies. However, a conflict of interest arises when insurance related business is transacted with advisory Clients, because certain individual Advisory Affiliates of CSP are independently licensed to sell insurance products through various carriers. In their capacity as an Insurance Agent, they may receive Part 2A - 3  CS Planning Corp dba Meridian Wealth Alliance Part 2A of Form ADV – Brochure commissions or other fees from products sold to Clients. As such, Clients are advised that they are under no obligation to use any individual associated with CSP for insurance products or services, and may use any insurance firm or agent they choose. Clients are also advised that the Wealth Management Retainer fees paid to CSP are separate and distinct from the commissions earned by any individual in connection with the sale of insurance or other securities products and CSP does not receive any compensation for products sold by these Advisory Affiliates. Because CSP is not involved in the sale of insurance products or securities, we do not know the actual dollar amount of any commission payment to an Insurance Agent or Registered Representative. Also, because CSP is neither a broker dealer nor an insurance agency, we do not have the ability to rebate commissions received for the sale of a product and cannot discount the price of a product to make up for any commission that may be received from its sale. Rollover Recommendations As part of our investment advisory services to you, we may recommend that you roll assets from your employer’s retirement plan, such as a 401(k), 457, or ERISA 403(b) account (collectively, a “Plan Account”), to an individual retirement account, such as a SIMPLE IRA, SEP IRA, Traditional IRA, or Roth IRA (collectively, an “IRA Account”) that we will manage on your behalf. We may also recommend rollovers from IRA Accounts to Plan Accounts, from Plan Accounts to Plan Accounts, and from IRA Accounts to IRA Accounts. When we provide any of the foregoing rollover recommendations we are acting as fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act (“ERISA”) and/or the Internal Revenue Code (“IRC”), as applicable, which are laws governing retirement accounts. If you elect to roll the assets to an IRA that is subject to our management, we will charge you an asset-based fee as set forth in the advisory agreement you executed with our firm. This creates a conflict of interest because it creates a financial incentive for our firm to recommend the rollover to you (i.e., receipt of additional fee-based compensation). You are under no obligation, contractually or otherwise, to complete the rollover. Moreover, if you do complete the rollover, you are under no obligation to have the assets in an IRA managed by our firm. Due to the foregoing conflict of interest, when we make rollover recommendations, we operate under a special rule that requires us to act in your best interests and not put our interests ahead of yours. Under this special rule’s provisions, we must:  meet a professional standard of care when making investment recommendations (give prudent advice);  never put our financial interests ahead of yours when making recommendations (give loyal advice);  avoid misleading statements about conflicts of interest, fees, and investments;  follow policies and procedures designed to ensure that we give advice that is in your best interests;  charge no more than a reasonable fee for our services; and Part 2A - 4  CS Planning Corp dba Meridian Wealth Alliance Part 2A of Form ADV – Brochure  give you basic information about conflicts of interest. Many employers permit former employees to keep their retirement assets in their company plan. Also, current employees can sometimes move assets out of their company plan before they retire or change jobs. In determining whether to complete the rollover to an IRA, and to the extent the following options are available, you should consider the costs and benefits of a rollover. Note that an employee will typically have four options in this situation: 1. leaving the funds in your employer’s (former employer’s) plan; 2. moving the funds to a new employer’s retirement plan; 3. cashing out and taking a taxable distribution from the plan; or 4. rolling the funds into an IRA rollover account. Each of these options has positives and negatives. Because of that, along with the importance of understanding the differences between these types of accounts, we will provide you with a written explanation of the advantages and disadvantages of both account types and the basis for our belief that the rollover transaction we recommend is in your best interests. As an alternative to providing you with a rollover recommendation, we may instead take an entirely educational approach in accordance with the U.S. Department of Labor’s Interpretive Bulletin 96-1. Under this approach, our role will be limited only to providing you with general educational materials regarding the pros and cons of rollover transactions. We will make no recommendation to you regarding the prospective rollover of your assets and you are advised to speak with your trusted tax and legal advisors with respect to rollover decisions. As part of this educational approach, we may provide you with materials discussing some or all of the following topics: the general pros and cons of rollover transactions; the benefits of retirement plan participation; the impact of pre-retirement withdrawals on retirement income; the investment options available inside your Plan Account; and high level discussion of general investment concepts (e.g., risk versus return, the benefits of diversification and asset allocation, historical returns of certain asset classes, etc.). We may also provide you with questionnaires and/or interactive investment materials that may provide a means for you to independently determine your future retirement income needs and to assess the impact of different asset allocations on your retirement income. You will make the final rollover decision. Item 6 – Performance-Based Fees and Side-By-Side Management We do not charge any performance-based fees for our services or engage in side-by-side management. Item 7 – Types of Clients We provide investment advice to high net worth individuals, individuals, businesses, pension and profit sharing plans, foundations, trusts, estates, and charitable organizations. Because each Client is unique, they must be willing to be involved in the planning and ongoing processes. Such Part 2A - 5  CS Planning Corp dba Meridian Wealth Alliance Part 2A of Form ADV – Brochure involvement does not have to be time consuming, however we want our Clients to remain informed about their overall financial situation. Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss We create broadly diversified portfolios in the worldwide fixed-income and equity markets, combined with periodic rebalancing. Our Advisory Affiliates create an investment strategy with each Client, outlining the investment philosophy, management procedures, and long-term goals for the investor. Portfolio design is tailored to each Client’s risk tolerance and preferences. Types of Investments As part of our core investment approach, we offer advice on investments including mutual funds, exchange-traded funds, closed end funds, equity securities, debt securities, certificates of deposit, municipal securities, U.S. government securities, and money market funds when suitable and appropriate. In limited circumstances, and only when suitable and appropriate, we may offer advice on digital assets and cryptocurrency. Each type of security has its own unique set of risks associated with it, and it would not be possible to disclose all of the specific risks of every type of investment in this brochure. In those limited situations where it is suitable and appropriate to meet a particular Client’s needs, we may also utilize margin to manage an account. Margin occurs when a client pays for part of a purchase and borrows the rest from the brokerage firm that custodies the account. If our Clients have any questions regarding the risks associated with a particular investment, they are encouraged to contact us. Mutual funds are professionally managed collective investment companies that pool money from many investors and invest in stocks, bonds, short-term money market instruments, other mutual or exchange traded funds, other securities or any combination thereof. The fund will have a manager that trades the fund’s investments in accordance with the fund’s investment objective. While mutual funds generally provide diversification, risks can be significantly increased if the fund is concentrated in a particular sector of the market, primarily invests in small cap or speculative companies, uses leverage (i.e., borrows money) to a significant degree, or concentrates in a particular type of security (i.e., equities) rather than balancing the fund with different types of securities. Other fund risks include foreign securities and currency risk, emerging markets risk, small-cap, mid-cap and large-cap risk, trading risk, and turnover risk that can increase fund expenses and may decrease fund performance. Brokerage and transactions costs incurred by the fund will reduce returns. ETFs are investment funds traded on stock exchanges, much like stocks or equities. An ETF holds assets such as stocks, commodities, or bonds and trades at approximately the same price as the net asset value of its underlying assets over the course of the trading day. Most ETFs track an index, such as the S&P 500. However, some ETFs are fully transparent actively managed funds. Market risk is, perhaps, the most significant risk associated with ETFs. This risk is defined by the day to day fluctuations associated with any exchange traded security, where fluctuations occur in part based on the perception of investors. Part 2A - 6  CS Planning Corp dba Meridian Wealth Alliance Part 2A of Form ADV – Brochure Individual equity securities (also known simply as “equities” or “stock”) are assessed for risk in numerous ways. Price fluctuations and market risk are the most significant risk concerns. As such, the value of your investment can increase or decrease over time. Furthermore, you should understand that stock prices can be affected by many factors including, but not limited to, the overall health of the economy, the health of the market sector or industry of the issuing company, and national and political events. When investing in stock, it is important to focus on the average returns achieved over a given period of time, across a well-diversified portfolio. Individual debt securities (or “bonds”) are typically safer investments than equity securities, but their risk can also vary widely based on: the financial health of the issuer; the risk that the issuer might default; when the bond is set to mature; and, whether or not the bond can be “called” prior to maturity. When a bond is called, it may not be possible to replace it with a bond of equal character paying the same rate of return. Primarily we invest with a focus on Long Term Purchases, where securities are purchased with the expectation that the value of those securities will grow over a relatively long period of time, generally greater than one year. Sometimes we will employ a Short Term Purchase strategy where securities are purchased with the expectation that they will be sold within a relatively short period of time, generally less than one year, to take advantage of the securities’ short term price fluctuations. Short-term trading (in general, selling securities within 30 days of purchasing the same securities) is not a fundamental part of our overall investment strategy. In limited situations we may utilize put and call option strategies in order to mitigate market risk when suitable and appropriate for an individual client’s portfolio. Digital Asset Risk: From time-to-time, and only where suitable for clients, we may recommend investments in certain digital currencies, including, without limitation, Bitcoin, Ethereum, Litecoin, and others (collectively, “Cryptocurrency”). Where exposure to this asset class is appropriate, we will typically, if not exclusively, obtain such exposure through purchases and sales of ETFs and other publicly traded securities available through the Fidelity Digital Assets platform. Investment in Cryptocurrency involves an extremely high degree of risk and is more speculative than an investment in publicly-traded securities like stocks, bonds, mutual funds, and ETFs. Unlike the market valuations of publicly-traded stocks and bonds which can be objectively valued on the basis of the issuer’s assets, income, debts, liabilities, operations, history of credit-worthiness and other factors, prices of Cryptocurrency are based entirely on the market’s perception of value and are subject to rapid changes in market sentiment. Accordingly, Cryptocurrency is subject to an extremely high level of price volatility, including “flash crashes,” and may lose significant value in a matter of minutes, hours, or days. It is not uncommon for the value of Cryptocurrency to move as much as twenty percent (20%) or more in a single day. The ownership of particular Cryptocurrency is opaque and therefore certain Cryptocurrency may be owned and controlled by relatively small number of individuals, increasing the potential for fraud and market-manipulation such as pump-and-dump schemes and other fraudulent criminal schemes. Part 2A - 7  CS Planning Corp dba Meridian Wealth Alliance Part 2A of Form ADV – Brochure Evaluation and understanding of the features, functions, and other properties of Cryptocurrency requires a high level of technical knowledge and sophistication. The market for Cryptocurrency is in its infancy, is rapidly evolving, and its future is unknown. Governments and central banks do not create, sponsor, support, back, insure, or control Cryptocurrencies and there is no guarantee of their future viability as a store of value or a means of exchange. Federal, state, or foreign governments may restrict the use and exchange of cryptocurrency, and regulation in the United States is still developing. Cryptocurrency is not legal tender in most jurisdictions, including the United States. No laws require individuals or businesses to accept Cryptocurrency as a form of payment and Cryptocurrency does not have any intrinsic value. Its value derives entirely from market forces of supply and demand. Cryptocurrency exchanges and other trading venues on which Cryptocurrencies trade are relatively new and, in most cases, largely unregulated and may therefore be more exposed to fraud and failure than established, regulated exchanges for securities, derivatives, and other currencies. Cryptocurrency exchanges may stop operating or permanently shut down due to fraud, technical glitches, hackers, or malware. Due to relatively recent launches, most Cryptocurrencies have a limited trading history, making it difficult for investors to evaluate investments. Generally, Cryptocurrency transactions are irreversible, such that an improper transfer can only be reversed by the receiver of the cryptocurrency agreeing to return the cryptocurrency to the sender. Accordingly, investment in Cryptocurrency is not appropriate for all investors and you should only invest “risk capital” in such asset class (e.g., funds, the complete and total loss of which, would have insubstantial effect on your overall financial circumstances and financial goals). Methods of Analysis We may use one or more of the following methods of analysis when formulating investment advice: Top-Down Global Macro-Economic Analysis involves a big-picture analysis of the prevailing economic, demographic and social trends followed by a more focused analysis at the country level, then the industry level and ultimately the specific security level. Mutual Fund/Exchange Traded Fund Analysis involves qualitative analysis looking at factors such as the background and experience of the fund manager and/or the fund company (style, consistency, risk-adjusted performance, management expenses, average daily trading volume, etc.). Fundamental analysis involves the analysis of financial statements, the general financial health of companies, and/or the analysis of management or competitive advantages. This type of analysis concentrates on factors that determine a company’s value and expected future earnings. This strategy would normally encourage equity purchases in stocks that are undervalued or priced below their perceived value. The risk assumed is that the market will fail to reach expectations of perceived value. Part 2A - 8  CS Planning Corp dba Meridian Wealth Alliance Part 2A of Form ADV – Brochure Investment Risk of Loss As indicated in the descriptions above, investing in securities involves risk of loss that you should be prepared to bear. We do not represent or guarantee that our services or methods of analysis can or will predict future results, successfully identify market tops or bottoms, or insulate Clients from losses due to market corrections or declines. We cannot offer any guarantees or promises that your financial goals and objectives will be met. Past performance is in no way an indication of future performance. Except as may otherwise be provided by law, we are not liable to Clients for: • Any loss that a Client may suffer by reason of any investment decision made or other action taken or omitted in good faith by us with that degree of care, skill, prudence and diligence under the circumstances that a prudent person acting in a fiduciary capacity would use; • Any loss arising from our adherence to a Client’s instructions, or the disregard of our recommendations made to a Client; or • Any act or failure to act by a custodian or other third party to a Client’s account. It is the responsibility of the Client to give us complete information and to notify us of any changes in financial circumstances or goals. Item 9 – Disciplinary Information Registered investment advisers are required to disclose all material facts regarding any legal or disciplinary events that would be material to your evaluation of or the integrity of the firm’s management. CS Planning Corp. has no information applicable to this Item. Meridian Wealth Alliance Principal, Robert W. Burns, has never been subject to any legal or disciplinary proceedings which would be considered material (or otherwise) to a Client’s evaluation of him or any of the services he provides. Pillars of Success LLC dba Meridian Wealth Alliance is an Illinois limited liability company owned by Robert W. Burns. Mr. Burns is an Investment Advisor Representative registered with CSP effective December 2024. Item 10 – Other Financial Industry Activities and Affiliations Affiliated Entities: CSP is affiliated through common ownership and control with Palouse Capital Management, Inc. (“PCM”). PCM and CSP are under common control of Christopher K. Hicks who is considered a control person of each firm because he holds more than 25% ownership interest in each firm. PCM is an investment advisor registered with the Securities and Exchange Commission. PCM offers investment advisory services through numerous Advisory Affiliates to the firm. Part 2A - 9  CS Planning Corp dba Meridian Wealth Alliance Part 2A of Form ADV – Brochure Outside Business Activities of Advisory Affiliates: As disclosed in Item 5, above, Advisory Affiliates of CSP may also be independently licensed as insurance agents with other agencies. Affiliates may recommend the purchase and sale of certain insurance products to Clients. As a fiduciary, the Affiliate must act primarily for the benefit of CSP Clients and will only transact insurance related business with Clients when the products are fully disclosed, suitable, and appropriate to fit their needs, and in order to simplify the implementation of various wealth management strategies. Promotor Relationships We may enter into promoter agreements with individuals or other registered investment advisors. Promoter arrangements and requirements are more fully described in Item 14 (“Client Referrals and Other Compensation”), below. We do not believe this arrangement creates any conflicts of interest with any of our Clients. Other Investment Managers: On occasion, we may recommend and engage unaffiliated Third Party Asset Managers (TPAM) or sub-advisors who provide customized investment portfolio management services. These services may include the construction of investment portfolios, execution of securities purchase and sale transactions, and portfolio administration, including tracking of and reporting on portfolio performance and investment results. We are authorized by our Clients to share non-public, personal information with TPAMs or sub- advisors for the purpose of managing their portfolios. However we require any TPAM or sub- advisor to execute a confidentiality agreement and not share non-public personal information with any unauthorized person or entity. Clients are generally required to enter into a separate advisory agreement with any TPAM or sub- advisor. The use of TPAMs or sub-advisors may cause Clients to incur additional fees. If applicable, any additional fees will be fully disclosed to Clients in a separate agreement with the TPAM or sub-advisor. Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading We have a Code of Ethics which all employees are required to follow. The Code of Ethics outlines our high standard of business conduct, and fiduciary duty to Clients. The Code of Ethics includes provisions relating to the confidentiality of Client information, a prohibition on insider trading, personal securities trading procedures, improper use of Firm property, and diversion of investment and business opportunities, among other things. A copy of the code of ethics is available to any Client or prospective Client upon request by contacting us at (858) 243-2269. Brochures are provided free of charge. We or individuals associated with our firm may buy and sell some of the same securities for their own account that we buy and sell for Clients. When appropriate we will purchase or sell securities for Clients before purchasing the same for our account or allowing representatives to purchase or sell the same for their own account. However, we do allow the accounts of employees to be Part 2A - 10  CS Planning Corp dba Meridian Wealth Alliance Part 2A of Form ADV – Brochure included in block trading alongside the accounts of Clients. In some cases we or our representatives may buy or sell securities for our own account for reasons not related to the strategies adopted for our Clients. Our employees are required to follow the Code of Ethics when making trades for their own accounts in securities which are recommended to and/or purchased for Clients. The Code of Ethics is designed to assure that the personal securities transactions will not interfere with decisions made in the best interest of advisory Clients while at the same time, allowing employees to invest their own accounts. In the event a material conflict of interest not already discussed in this document should arise, we will disclose to our advisory Clients any material conflict of interest relating to us, our representatives, or any of our employees which could reasonably be expected to impair the rendering of unbiased and objective advice. As any advisory situation could present a conflict of interest, we have established the following restrictions to ensure our fiduciary responsibilities: • A director, officer, associated person, or employee of CSP and Meridian Wealth Alliance shall not buy or sell securities for his personal portfolio where his decision is substantially derived, in whole or in part, by reason of his employment unless the information is also available to the investing public on reasonable inquiry. No person associated with CSP and Meridian Wealth Alliance shall prefer his or her own interest to that of the advisory Client. • We maintain a list of all securities holdings for the firm and for anyone associated with its advisory practice who has access to advisory recommendations. An appropriate officer reviews these holdings on a regular basis. • Any individual not in observance of the above may be subject to discipline up to and including termination. Item 12 – Brokerage Practices Our Clients’ assets are held by independent third-party qualified custodians. We do recommend certain custodians to Clients, however, Clients are not obligated to use any particular custodian recommended by us. We reserve the right to decline acceptance of any Client account for which the Client directs the use of a particular custodian if we believe that this choice would hinder either our fiduciary duty to the Client or our ability to service the account. In recommending custodians, we will comply with its fiduciary duty to seek best execution and with the Securities Exchange Act of 1934. We will take into account such relevant factors as: • • • Price; The custodian’s facilities, reliability and financial responsibility; The ability of the custodian to effect transactions, particularly with regard to such aspects as timing, order size and execution of order; Part 2A - 11  CS Planning Corp dba Meridian Wealth Alliance Part 2A of Form ADV – Brochure • The research and related brokerage services provided by such custodian to us, notwithstanding that the account may not be the direct or exclusive beneficiary of such services; and Any other factors that we consider to be relevant. • We may aggregate trades for Clients. The allocations of a particular security will be determined by us before the trade is placed with the broker. When practical, Client trades in the same security will be bunched in a single order (a “block”) in an effort to obtain best execution at the best security price available. When employing a block trade: • • • • • We will make reasonable efforts to attempt to fill Client orders by day-end. If the block order is not filled by day-end, we will allocate shares executed to underlying accounts on a pro rata basis, adjusted as necessary to keep Client transaction costs to a minimum. If a block order is filled (full or partial fill) at several prices through multiple trades, an average price and commission will be used for all trades executed; All participants receiving securities from the block trade will receive the average price. Multiple blocks may be executed within a single day. However, only trades executed within the block on the single day may be combined for purposes of calculating the average price. It is expected that this trade aggregation and allocation policy will be applied consistently. However, if application of this policy results in unfair or inequitable treatment to some or all of our Clients, we may deviate from this policy. Finally, it is our policy to minimize the occurrence of trade errors. Should any trade errors which are attributable to CSP occur, we shall take any steps necessary to put the Client in the position it should have been as if the trade error never occurred. In the event we determine that a bona fide trade error has occurred which is attributable to CSP, we will correct the trade error using funds from our error account. Depending on the internal trade error policies and procedures of the particular custodian, our error account may be debited if the correction results in a loss. Likewise, our error account may be credited if the correction results in a gain. This situation creates a conflict of interest as CSP has an incentive to recommend particular custodians over others that may not have a similar policy. Item 13 – Review of Accounts Client accounts are formally reviewed at least annually. Accounts are reviewed in the context of each Client’s stated investment objectives and guidelines. We have a number of Advisory Affiliates who are assigned as the primary representative to a particular Client’s account. The Advisory Affiliate assigned to a particular Client’s account will be responsible for the periodic reviews to that account. Clients will be provided the Supplemental Brochure (Form ADV Part 2B) of any Advisory Affiliate providing advice related to their account. Part 2A - 12  CS Planning Corp dba Meridian Wealth Alliance Part 2A of Form ADV – Brochure More frequent reviews may be triggered by a number of reasons including: a change in Client’s investment objectives; tax considerations; large deposits or withdrawals; large sales or purchases; or changes in the economic climate. Investment advisory Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Advisor Affiliates may also provide Clients with periodic written reports summarizing the account activity and performance. Along with these reports, we discuss the asset allocation of the portfolio compared to the portfolio target allocations. Financial Planning Clients will typically receive a completed written financial plan unless otherwise agreed at the start of the engagement. Dependent upon the level and scope of Financial Planning services being provided, Advisor Affiliates will meet with clients at least twice per year or more often as a major life event occurs. Item 14 – Client Referrals and Other Compensation As disclosed under Item 12 (above), we (or our Affiliates) may receive “soft dollars” from certain custodians. The conflicts of interest these types of arrangements present and how we deal with these conflicts are described in detail under Item 12, above. As disclosed under Items 5 and 10 above, representatives of CSP may also be licensed to sell insurance. The conflicts of interest these arrangements present and how we deal with these conflicts are described in detail under Item 5, above. Promoter Relationships Certain Advisory Affiliates of CSP may enter into promoter agreements that pay cash compensation to third-party intermediaries in exchange for their promotion, referral, and endorsement of our advisory services to prospective clients. The cash compensation paid to such promoters may take the form of a retainer, a flat advertising fee, a fee per referral, and/or a percentage of the advisory fees we collect from referred client accounts. These fees may be paid to the promoter on a one-time or recurring basis. Unless otherwise explicitly disclosed in writing to the client, the cash compensation paid to a promoter will be borne entirely by CSP and the Advisory Affiliate. Referred clients do not pay any additional or increased advisory fees as a result of having been referred to our firm by a paid third-party promoter. We will only engage third-party promoters in accordance with the requirements of the SEC’s “marketing rule” (SEC Rule 206(4)-1), promulgated under the Investment Advisers Act of 1940. Any promoters engaged for this purpose will disclose to you at or reasonably prior to the time of their referral or endorsement of CSP (i) that they will receive compensation from CSP as a result of their endorsement of our firm; (ii) a description of the material terms of the compensation they will receive; and (iii) a brief statement discussing the conflicts of interest arising out of the compensation arrangement and/or the relationship between CSP and the third-party promoter. Part 2A - 13  CS Planning Corp dba Meridian Wealth Alliance Part 2A of Form ADV – Brochure Clients referred to our firm by a third-party promoter are encouraged to inquire with us if they have any questions about the foregoing arrangements. Item 15 – Custody We have the ability to debit fees, and we may have the ability to disburse or transfer certain client funds pursuant to Standing Letters of Authorization executed by Clients. We do not otherwise have custody of the assets in the account. We shall have no liability to a Client for any loss or other harm to any property in the account, including any harm to any property in the account resulting from the insolvency of the custodian or any acts of the agents or employees of the custodian and whether or not the full amount or such loss is covered by the Securities Investor Protection Corporation (“SIPC”) or any other insurance which may be carried by the custodian. The Client understands that SIPC provides only limited protection for the loss of property held by a custodian. Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Our Advisory Affiliate’s may also provide Clients with periodic written reports summarizing the account activity and performance. We urge all Clients to carefully review statements from the custodian and compare these to any reports that we may provide to you. Our reports may vary from custodial statements based on accounting procedures, reporting dates, or valuation methodologies of certain securities. Item 16 – Investment Discretion Generally, Clients grant us and our Advisory Affiliates ongoing and continuous discretionary authority to execute investment recommendations in accordance with an agreed upon investment strategy or plan without the Client’s prior approval of each specific transaction. Under discretionary authority, Client allows us to purchase and sell securities and instruments in their account(s), arrange for delivery and payment in connection with the foregoing, select and retain sub-advisors, and act on behalf of the Client in matters necessary or incidental to the handling of the account, including monitoring certain assets. The only restrictions on this discretionary authority are those set by the Client on a case by case basis. In limited circumstances, an Advisory Affiliate will not have discretionary authority to determine or make changes to a Client’s stated investment strategy without the Client’s prior approval. However, CSP will still have complete discretion to implement its trading strategies to update the portfolio allocation within that stated investment strategy, without the Client’s prior approval. In this type of situation, CSP will require authorization from the Client before making any changes to a Client’s investment strategy. CSP will act in accordance with any agreed upon investment strategy, regardless of whether authority is discretionary or non-discretionary. Further, we make it a practice to question Clients to determine if there are any limitations to our authority on such matters. Item 17 – Voting Client Securities Part 2A - 14  CS Planning Corp dba Meridian Wealth Alliance Part 2A of Form ADV – Brochure We do not have authority to vote and therefore do not vote Client securities. Additionally, we do not provide advice to Clients on how the Client should vote. Clients will receive proxies and other solicitations directly from the custodian or transfer agent. If any proxy materials are received on behalf of a Client, they will be sent directly to the Client who remains responsible to vote the proxy. Item 18 – Financial Information A portion of hourly rate or fixed fee projects are generally required to be paid in advance, however under no circumstances will we retain more than $1,200.00, more than six months in advance from any Client. We do have discretionary authority over Client funds or securities, but we have no financial commitments that would impair our ability to meet contractual and fiduciary commitments to Clients. Neither CSP nor any of the principals have been the subject of a bankruptcy petition at any time in the past. We have no financial conditions that would impair our ability to meet contractual commitments to our Clients. Part 2A - 15  CS Planning Corp dba Meridian Wealth Alliance Part 2A of Form ADV – Brochure Exhibit A – Summary of Material Changes This item discusses only specific material changes that have been made to our Brochure since our prior version dated April 1, 2025. Since that date, we have made the following material changes: Item 10, Item 12 and Item 14 have been updated to reflect that The H Group, Inc., The H Group Washington, Inc., and FocusPoint Solutions, Inc. are no longer affiliated entities of CSP under the common control of Christopher K. Hicks. We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is #149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. requested by contacting us at (773) 425-3675 or Our Brochure may be bob@meridianwealthalliance.com. Exh. A 

CS Planning Corp dba Renee Reksc & Associates Part 2A of Form ADV – Brochure CS PLANNING CORP DBA RENEE REKSC & ASSOCIATES 1249 Upper Front Street, Suite 107 Binghamton, New York 13905 (607) 238-7155 April 27, 2026 This Brochure provides information about the qualifications and business practices of CS Planning Corp. dba Renee Reksc & Associates. If you have any questions about the contents of this Brochure or to obtain answers and additional information, you may contact us at (607) 238-7155 or Renee@rekscgroup.com. CS Planning Corp is a registered investment adviser with the United States Securities and Exchange Commission (“SEC”). Registration of an investment adviser does not imply any level of skill or training. The information in this Brochure has not been approved or verified by the SEC or by any state securities authority. Additional information about CS Planning Corp. is available on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Part 2A - i  CS Planning Corp dba Renee Reksc & Associates Part 2A of Form ADV – Brochure Item 2 – Material Changes We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will be included as “Exhibit A” to this Brochure and will be available on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (607) 238-7155 or Renee@rekscgroup.com. Part 2A - ii  CS Planning Corp dba Renee Reksc & Associates Part 2A of Form ADV – Brochure Item 3 – Table of Contents Page Item 1 – Cover Page ......................................................................................................................... i Item 2 – Material Changes .............................................................................................................. ii Item 3 – Table of Contents ............................................................................................................. iii Item 4 – Advisory Business ............................................................................................................ 1 Item 5 – Fees and Compensation .................................................................................................... 2 Item 6 – Performance-Based Fees and Side-By-Side Management ............................................... 5 Item 7 – Types of Clients ................................................................................................................ 5 Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss ........................................ 6 Item 9 – Disciplinary Information .................................................................................................. 9 Item 10 – Other Financial Industry Activities and Affiliations ...................................................... 9 Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading ... 10 Item 12 – Brokerage Practices ...................................................................................................... 11 Item 13 – Review of Accounts ...................................................................................................... 12 Item 14 – Client Referrals and Other Compensation .................................................................... 13 Item 15 – Custody ......................................................................................................................... 14 Item 16 – Investment Discretion ................................................................................................... 14 Item 17 – Voting Client Securities................................................................................................ 15 Item 18 – Financial Information ................................................................................................... 15 Exhibit A – Summary of Material Changes .................................................................................... 1 Part 2A - iii  CS Planning Corp dba Renee Reksc & Associates Part 2A of Form ADV – Brochure Item 4 – Advisory Business CS Planning Corp (“CSP”) is an SEC registered investment advisory firm located in Portland, Oregon. We provide fee-only investment supervisory, portfolio management, investment consulting and financial planning services. The firm has been in business since 2009. CSP is owned by Christopher K. Hicks, President and Chief Compliance Officer. Our investment advisory services are coordinated through our network of Advisory Affiliates. Advisory Affiliates may have their own legal business entities whose trade names and logos are used for marketing purposes and may appear on marketing materials or client statements. The Client should understand that the businesses are legal entities of the Advisory Affiliate and not of our firm, CSP, and the advisory services of the Advisory Affiliate are provided through our firm, CSP. CSP has the arrangement described above with Renee Reksc & Associates LLC, a New York limited liability company doing business as Renee Reksc & Associates, managed by Renee R. Reksc. Renee R. Reksc is an Investment Advisor Representative associated with CSP, offers investment advisory services exclusively through CSP, and only utilizes Renee Reksc & Associates for marketing purposes. Renee Reksc & Associates LLC is not a registered investment advisor and is not affiliated with CSP. Our investment approach utilizes broadly diversified portfolios and a systematic strategy to manage client portfolios. Through our Advisory Affiliates, we help Clients coordinate and prioritize their financial lives with all aspects of their life goals. Integrating investments across all individual retirement accounts, taxable accounts, and employee retirement accounts is crucial to the process. Client input and involvement are critical parts of the financial planning process and implementation of investment decisions. After Client assets are invested, we continuously monitor their investments and provide advice related to ongoing financial and investment needs. Advice and services are tailored to the stated objectives of the Client(s). Our Advisory Affiliates discuss with the Client critically important information such as the Client’s risk tolerance, time horizon, and projected future needs, to formulate an investment strategy. This information and strategy guides us in objectively and suitably managing the Client’s account. Our Advisory Affiliates meet with Clients as needed to review portfolio performance, discuss current issues, and re-assess goals and plans. Our investment recommendations include mutual funds and other investments such as exchange- traded funds, closed-end funds, and exchange-listed equity securities, certificates of deposit, municipal securities, U.S. government securities and money market funds when suitable and appropriate for a Client’s particular situation. If Clients hold other types of investments, we will advise them on those investments also. Clients may impose restrictions on investing in certain securities or types of securities. We consider such restrictions when formulating the Client’s investment strategy. See Item 8 for a description of our investment strategy. We do not manage Wrap Fee programs. Part 2A - 1  CS Planning Corp dba Renee Reksc & Associates Part 2A of Form ADV – Brochure CS Planning manages $1,960,873,373 of Client assets on a discretionary basis and $0 of Client assets on a non-discretionary basis. These amounts were calculated as of December 31, 2025. Item 5 – Fees and Compensation We provide investment supervisory, financial planning and investment consulting services to Clients primarily under the following fee schedule below: Maximum 1.3% Annual Wealth Management Retainer Fee on client assets under management. We may also provide standalone consulting or financial planning services to Clients on a fixed fee or hourly rate. Our fixed fee pricing is quoted for each project, and is based on the scope and complexity of the project. Our maximum hourly rate is $250 per hour. Consulting or financial planning services Prior to commencing planning services, Clients enter into a Consulting or Financial Planning Agreement which sets forth the services being provided and the fees being charged. Notwithstanding the above, fees are generally negotiable. Client’s asset management accounts are billed monthly in advance. Fees are paid to us directly from the client’s account by the custodian upon our submission of an invoice. Payment of fees may result in the liquidation of Client’s securities if there is insufficient cash in the account. The fee is based on the market value of the Client’s account on the last trading day of the prior month. Market value includes all account values and transaction information as of the end of each month (not adjusted by any margin debit). To determine value, securities and other instruments traded on a market for which actual transaction prices are publicly reported are generally valued at the last reported sale price on the principal market in which they are traded. Mutual Funds are only valued once per day after the close of the market. Whenever valuation information for specific, illiquid, foreign, private or other investments is not available through the custodian, our approach will be to value at zero. We do this in order to not overvalue a position which could potentially over inflate billing calculations. Alternatively, we may also seek to obtain and document price information from at least one independent source, whether it be a broker-dealer, bank, pricing service or other source. The monthly fee will be equal to the agreed upon annual rate, multiplied by the market value of the account for that month. This number is then divided by twelve. Fees for a partial month at the commencement or termination of an agreement will be prorated based on the number of days the account was open during the month. Monthly fee adjustments for additional assets received into an account during a month or for partial withdrawals may also be provided as negotiated. We may modify the terms of the fee agreement by giving Clients 30 days written notice in advance. Clients may pay commissions and trading fees on trades initiated by us, in addition to other agreed upon fees. Clients may also be charged up to $35.00 per trade as an administrative fee for Client directed trades. Notwithstanding the foregoing, fees are generally negotiable. Part 2A - 2  CS Planning Corp dba Renee Reksc & Associates Part 2A of Form ADV – Brochure Clients may be required to pay other miscellaneous charges or fees directly to the custodian (e.g. wire fees) as stated in the custodial agreements. Additionally, mutual funds and/or exchange traded funds have additional internal expenses which generally include a fund management fee, other fund expenses, and a possible distribution fee. In addition, some funds charge a redemption fee on shares bought and sold within a short period. Funds describe their expenses in their prospectuses, summary prospectuses, or product descriptions. Clients are advised that these fees are separate and additional expenses incurred by the Client. See Item 12 for additional information on Brokerage Practices. Our fees include the time necessary to work with Client’s attorney, accountant or other third party professionals in reaching agreement on financial planning or investment solutions, as well as assisting those advisors in implementation of all appropriate documents. However, we are not responsible for attorney, accountant or other third party professional fees charged to Client as a result of these activities. In some instances, we may recommend that all or a portion of Client assets be managed by an unrelated Third Party Asset Manager (“TPAM”) or sub-advisor. These arrangements are more fully disclosed in Item 10, below. Generally, Clients pay all Wealth Management Retainer fees monthly in advance. All Wealth Management agreements may be terminated at any time by providing us with 30 days written notice. Upon termination, any fees that have been earned by us but not yet paid will be immediately due and payable. Clients are also responsible for all applicable charges including, but not limited to, account administrative fees, account closure fees and all trading costs due to the termination, including any fees the mutual funds may assess. Upon request, we will provide a good-faith estimate of these fees. Payment of fixed fee projects shall be made as agreed by the parties. Hourly rate projects are generally invoiced by us with payment due by the Client upon receipt of the invoice. We may estimate the number of hours necessary to complete a project, and we may collect a portion of this estimate up front and invoice the balance. Upon termination of any hourly or fixed fee project, any prepaid but unearned fees will be promptly refunded to the Client. Certain Advisory Affiliates of CSP are also independently licensed to sell insurance products through various carriers. CSP is a fee only registered investment adviser and does not act as an insurance brokerage or agency and is not otherwise affiliated with any insurance brokerages or agencies. However, a conflict of interest arises when insurance related business is transacted with advisory Clients, because certain individual Advisory Affiliates of CSP are independently licensed to sell insurance products through various carriers. In their capacity as an Insurance Agent, they may receive commissions or other fees from products sold to Clients. As such, Clients are advised that they are under no obligation to use any individual associated with CSP for insurance products or services, and may use any insurance firm or agent they choose. Part 2A - 3  CS Planning Corp dba Renee Reksc & Associates Part 2A of Form ADV – Brochure Clients are also advised that the Wealth Management Retainer fees paid to CSP are separate and distinct from the commissions earned by any individual in connection with the sale of insurance or other securities products and CSP does not receive any compensation for products sold by these Advisory Affiliates. Because CSP is not involved in the sale of insurance products or securities, we do not know the actual dollar amount of any commission payment to an Insurance Agent or Registered Representative. Also, because CSP is neither a broker dealer nor an insurance agency, we do not have the ability to rebate commissions received for the sale of a product and cannot discount the price of a product to make up for any commission that may be received from its sale. Rollover Recommendations As part of our investment advisory services to you, we may recommend that you roll assets from your employer’s retirement plan, such as a 401(k), 457, or ERISA 403(b) account (collectively, a “Plan Account”), to an individual retirement account, such as a SIMPLE IRA, SEP IRA, Traditional IRA, or Roth IRA (collectively, an “IRA Account”) that we will manage on your behalf. We may also recommend rollovers from IRA Accounts to Plan Accounts, from Plan Accounts to Plan Accounts, and from IRA Accounts to IRA Accounts. When we provide any of the foregoing rollover recommendations we are acting as fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act (“ERISA”) and/or the Internal Revenue Code (“IRC”), as applicable, which are laws governing retirement accounts. If you elect to roll the assets to an IRA that is subject to our management, we will charge you an asset-based fee as set forth in the advisory agreement you executed with our firm. This creates a conflict of interest because it creates a financial incentive for our firm to recommend the rollover to you (i.e., receipt of additional fee-based compensation). You are under no obligation, contractually or otherwise, to complete the rollover. Moreover, if you do complete the rollover, you are under no obligation to have the assets in an IRA managed by our firm. Due to the foregoing conflict of interest, when we make rollover recommendations, we operate under a special rule that requires us to act in your best interests and not put our interests ahead of yours. Under this special rule’s provisions, we must:  meet a professional standard of care when making investment recommendations (give prudent advice);  never put our financial interests ahead of yours when making recommendations (give loyal advice);  avoid misleading statements about conflicts of interest, fees, and investments;  follow policies and procedures designed to ensure that we give advice that is in your best interests;  charge no more than a reasonable fee for our services; and  give you basic information about conflicts of interest. Part 2A - 4  CS Planning Corp dba Renee Reksc & Associates Part 2A of Form ADV – Brochure Many employers permit former employees to keep their retirement assets in their company plan. Also, current employees can sometimes move assets out of their company plan before they retire or change jobs. In determining whether to complete the rollover to an IRA, and to the extent the following options are available, you should consider the costs and benefits of a rollover. Note that an employee will typically have four options in this situation: 1. leaving the funds in your employer’s (former employer’s) plan; 2. moving the funds to a new employer’s retirement plan; 3. cashing out and taking a taxable distribution from the plan; or 4. rolling the funds into an IRA rollover account. Each of these options has positives and negatives. Because of that, along with the importance of understanding the differences between these types of accounts, we will provide you with a written explanation of the advantages and disadvantages of both account types and the basis for our belief that the rollover transaction we recommend is in your best interests. As an alternative to providing you with a rollover recommendation, we may instead take an entirely educational approach in accordance with the U.S. Department of Labor’s Interpretive Bulletin 96-1. Under this approach, our role will be limited only to providing you with general educational materials regarding the pros and cons of rollover transactions. We will make no recommendation to you regarding the prospective rollover of your assets and you are advised to speak with your trusted tax and legal advisors with respect to rollover decisions. As part of this educational approach, we may provide you with materials discussing some or all of the following topics: the general pros and cons of rollover transactions; the benefits of retirement plan participation; the impact of pre-retirement withdrawals on retirement income; the investment options available inside your Plan Account; and high level discussion of general investment concepts (e.g., risk versus return, the benefits of diversification and asset allocation, historical returns of certain asset classes, etc.). We may also provide you with questionnaires and/or interactive investment materials that may provide a means for you to independently determine your future retirement income needs and to assess the impact of different asset allocations on your retirement income. You will make the final rollover decision. Item 6 – Performance-Based Fees and Side-By-Side Management We do not charge any performance-based fees for our services or engage in side-by-side management. Item 7 – Types of Clients We provide investment advice to high net worth individuals, individuals, businesses, pension and profit sharing plans, foundations, trusts, estates, and charitable organizations. Because each Client is unique, they must be willing to be involved in the planning and ongoing processes. Such involvement does not have to be time consuming, however we want our Clients to remain informed about their overall financial situation. Part 2A - 5  CS Planning Corp dba Renee Reksc & Associates Part 2A of Form ADV – Brochure Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss We create broadly diversified portfolios in the worldwide fixed-income and equity markets, combined with periodic rebalancing. Our Advisory Affiliates create an investment strategy with each Client, outlining the investment philosophy, management procedures, and long-term goals for the investor. Portfolio design is tailored to each Client’s risk tolerance and preferences. Types of Investments As part of our core investment approach, we offer advice on investments including mutual funds, exchange-traded funds, closed end funds, equity securities, debt securities, certificates of deposit, municipal securities, U.S. government securities, and money market funds when suitable and appropriate. In limited circumstances, and only when suitable and appropriate, we may offer advice on digital assets and cryptocurrency. Each type of security has its own unique set of risks associated with it, and it would not be possible to disclose all of the specific risks of every type of investment in this brochure. In those limited situations where it is suitable and appropriate to meet a particular Client’s needs, we may also utilize margin to manage an account. Margin occurs when a client pays for part of a purchase and borrows the rest from the brokerage firm that custodies the account. If our Clients have any questions regarding the risks associated with a particular investment, they are encouraged to contact us. Mutual funds are professionally managed collective investment companies that pool money from many investors and invest in stocks, bonds, short-term money market instruments, other mutual or exchange traded funds, other securities or any combination thereof. The fund will have a manager that trades the fund’s investments in accordance with the fund’s investment objective. While mutual funds generally provide diversification, risks can be significantly increased if the fund is concentrated in a particular sector of the market, primarily invests in small cap or speculative companies, uses leverage (i.e., borrows money) to a significant degree, or concentrates in a particular type of security (i.e., equities) rather than balancing the fund with different types of securities. Other fund risks include foreign securities and currency risk, emerging markets risk, small-cap, mid-cap and large-cap risk, trading risk, and turnover risk that can increase fund expenses and may decrease fund performance. Brokerage and transactions costs incurred by the fund will reduce returns. ETFs are investment funds traded on stock exchanges, much like stocks or equities. An ETF holds assets such as stocks, commodities, or bonds and trades at approximately the same price as the net asset value of its underlying assets over the course of the trading day. Most ETFs track an index, such as the S&P 500. However, some ETFs are fully transparent actively managed funds. Market risk is, perhaps, the most significant risk associated with ETFs. This risk is defined by the day to day fluctuations associated with any exchange traded security, where fluctuations occur in part based on the perception of investors. Individual equity securities (also known simply as “equities” or “stock”) are assessed for risk in numerous ways. Price fluctuations and market risk are the most significant risk concerns. As Part 2A - 6  CS Planning Corp dba Renee Reksc & Associates Part 2A of Form ADV – Brochure such, the value of your investment can increase or decrease over time. Furthermore, you should understand that stock prices can be affected by many factors including, but not limited to, the overall health of the economy, the health of the market sector or industry of the issuing company, and national and political events. When investing in stock, it is important to focus on the average returns achieved over a given period of time, across a well-diversified portfolio. Individual debt securities (or “bonds”) are typically safer investments than equity securities, but their risk can also vary widely based on: the financial health of the issuer; the risk that the issuer might default; when the bond is set to mature; and, whether or not the bond can be “called” prior to maturity. When a bond is called, it may not be possible to replace it with a bond of equal character paying the same rate of return. Primarily we invest with a focus on Long Term Purchases, where securities are purchased with the expectation that the value of those securities will grow over a relatively long period of time, generally greater than one year. Sometimes we will employ a Short Term Purchase strategy where securities are purchased with the expectation that they will be sold within a relatively short period of time, generally less than one year, to take advantage of the securities’ short term price fluctuations. Short-term trading (in general, selling securities within 30 days of purchasing the same securities) is not a fundamental part of our overall investment strategy. In limited situations we may utilize put and call option strategies in order to mitigate market risk when suitable and appropriate for an individual client’s portfolio. Digital Asset Risk: From time-to-time, and only where suitable for clients, we may recommend investments in certain digital currencies, including, without limitation, Bitcoin, Ethereum, Litecoin, and others (collectively, “Cryptocurrency”). Where exposure to this asset class is appropriate, we will typically, if not exclusively, obtain such exposure through purchases and sales of ETFs and other publicly traded securities available through the Fidelity Digital Assets platform. Investment in Cryptocurrency involves an extremely high degree of risk and is more speculative than an investment in publicly-traded securities like stocks, bonds, mutual funds, and ETFs. Unlike the market valuations of publicly-traded stocks and bonds which can be objectively valued on the basis of the issuer’s assets, income, debts, liabilities, operations, history of credit-worthiness and other factors, prices of Cryptocurrency are based entirely on the market’s perception of value and are subject to rapid changes in market sentiment. Accordingly, Cryptocurrency is subject to an extremely high level of price volatility, including “flash crashes,” and may lose significant value in a matter of minutes, hours, or days. It is not uncommon for the value of Cryptocurrency to move as much as twenty percent (20%) or more in a single day. The ownership of particular Cryptocurrency is opaque and therefore certain Cryptocurrency may be owned and controlled by relatively small number of individuals, increasing the potential for fraud and market-manipulation such as pump-and-dump schemes and other fraudulent criminal schemes. Evaluation and understanding of the features, functions, and other properties of Cryptocurrency requires a high level of technical knowledge and sophistication. The market for Cryptocurrency is in its infancy, is rapidly evolving, and its future is unknown. Governments and central banks do Part 2A - 7  CS Planning Corp dba Renee Reksc & Associates Part 2A of Form ADV – Brochure not create, sponsor, support, back, insure, or control Cryptocurrencies and there is no guarantee of their future viability as a store of value or a means of exchange. Federal, state, or foreign governments may restrict the use and exchange of cryptocurrency, and regulation in the United States is still developing. Cryptocurrency is not legal tender in most jurisdictions, including the United States. No laws require individuals or businesses to accept Cryptocurrency as a form of payment and Cryptocurrency does not have any intrinsic value. Its value derives entirely from market forces of supply and demand. Cryptocurrency exchanges and other trading venues on which Cryptocurrencies trade are relatively new and, in most cases, largely unregulated and may therefore be more exposed to fraud and failure than established, regulated exchanges for securities, derivatives, and other currencies. Cryptocurrency exchanges may stop operating or permanently shut down due to fraud, technical glitches, hackers, or malware. Due to relatively recent launches, most Cryptocurrencies have a limited trading history, making it difficult for investors to evaluate investments. Generally, Cryptocurrency transactions are irreversible, such that an improper transfer can only be reversed by the receiver of the cryptocurrency agreeing to return the cryptocurrency to the sender. Accordingly, investment in Cryptocurrency is not appropriate for all investors and you should only invest “risk capital” in such asset class (e.g., funds, the complete and total loss of which, would have insubstantial effect on your overall financial circumstances and financial goals). Methods of Analysis We may use one or more of the following methods of analysis when formulating investment advice: Top-Down Global Macro-Economic Analysis involves a big-picture analysis of the prevailing economic, demographic and social trends followed by a more focused analysis at the country level, then the industry level and ultimately the specific security level. Mutual Fund/Exchange Traded Fund Analysis involves qualitative analysis looking at factors such as the background and experience of the fund manager and/or the fund company (style, consistency, risk-adjusted performance, management expenses, average daily trading volume, etc.). Fundamental analysis involves the analysis of financial statements, the general financial health of companies, and/or the analysis of management or competitive advantages. This type of analysis concentrates on factors that determine a company’s value and expected future earnings. This strategy would normally encourage equity purchases in stocks that are undervalued or priced below their perceived value. The risk assumed is that the market will fail to reach expectations of perceived value. Investment Risk of Loss As indicated in the descriptions above, investing in securities involves risk of loss that you should be prepared to bear. We do not represent or guarantee that our services or methods of analysis can Part 2A - 8  CS Planning Corp dba Renee Reksc & Associates Part 2A of Form ADV – Brochure or will predict future results, successfully identify market tops or bottoms, or insulate Clients from losses due to market corrections or declines. We cannot offer any guarantees or promises that your financial goals and objectives will be met. Past performance is in no way an indication of future performance. Except as may otherwise be provided by law, we are not liable to Clients for: • Any loss that a Client may suffer by reason of any investment decision made or other action taken or omitted in good faith by us with that degree of care, skill, prudence and diligence under the circumstances that a prudent person acting in a fiduciary capacity would use; • Any loss arising from our adherence to a Client’s instructions, or the disregard of our recommendations made to a Client; or • Any act or failure to act by a custodian or other third party to a Client’s account. It is the responsibility of the Client to give us complete information and to notify us of any changes in financial circumstances or goals. Item 9 – Disciplinary Information Registered investment advisers are required to disclose all material facts regarding any legal or disciplinary events that would be material to your evaluation of or the integrity of the firm’s management. CS Planning Corp. has no information applicable to this Item. Renee Reksc & Associates LLC Principal, Renee R. Reksc, has never been subject to any legal or disciplinary proceedings which would be considered material (or otherwise) to a Client’s evaluation of her or any of the services she provides. Renee Reksc & Associates LLC is a New York limited liability company owned by Renee R. Reksc. Renee R. Reksc is an Investment Advisor Representative registered with CSP effective May 30, 2025. Item 10 – Other Financial Industry Activities and Affiliations Affiliated Entities: CSP is affiliated through common ownership and control with Palouse Capital Management, Inc. (“PCM”). PCM and CSP are under common control of Christopher K. Hicks who is considered a control person of each firm because he holds more than 25% ownership interest in each firm. PCM is an investment advisor registered with the Securities and Exchange Commission. PCM offers investment advisory services through numerous Advisory Affiliates to the firm. Outside Business Activities of Advisory Affiliates: As disclosed in Item 5, above, Advisory Affiliates of CSP may also be independently licensed as insurance agents with other agencies. Affiliates may recommend the purchase and sale of certain insurance products to Clients. As a fiduciary, the Affiliate must act primarily for the benefit of CSP Clients and will only transact insurance related business with Clients when the products are Part 2A - 9  CS Planning Corp dba Renee Reksc & Associates Part 2A of Form ADV – Brochure fully disclosed, suitable, and appropriate to fit their needs, and in order to simplify the implementation of various wealth management strategies. Broker-Dealer Affiliation Certain Advisory Affiliates of CSP are Dually Registered Persons of broker dealer firms unaffiliated with CSP. In their separate capacity as registered representatives, these Advisor Affiliates will typically receive commissions for the implementation of recommendations for commissionable transactions. Clients are not obligated to implement any recommendation provided by Advisory Affiliates of CSP. Promotor Relationships We may enter into promoter agreements with individuals or other registered investment advisors. Promoter arrangements and requirements are more fully described in Item 14 (“Client Referrals and Other Compensation”), below. We do not believe this arrangement creates any conflicts of interest with any of our Clients. Other Investment Managers: On occasion, we may recommend and engage unaffiliated Third Party Asset Managers (TPAM) or sub-advisors who provide customized investment portfolio management services. These services may include the construction of investment portfolios, execution of securities purchase and sale transactions, and portfolio administration, including tracking of and reporting on portfolio performance and investment results. We are authorized by our Clients to share non-public, personal information with TPAMs or sub- advisors for the purpose of managing their portfolios. However we require any TPAM or sub- advisor to execute a confidentiality agreement and not share non-public personal information with any unauthorized person or entity. Clients are generally required to enter into a separate advisory agreement with any TPAM or sub- advisor. The use of TPAMs or sub-advisors may cause Clients to incur additional fees. If applicable, any additional fees will be fully disclosed to Clients in a separate agreement with the TPAM or sub-advisor. Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading We have a Code of Ethics which all employees are required to follow. The Code of Ethics outlines our high standard of business conduct, and fiduciary duty to Clients. The Code of Ethics includes provisions relating to the confidentiality of Client information, a prohibition on insider trading, personal securities trading procedures, improper use of Firm property, and diversion of investment and business opportunities, among other things. A copy of the code of ethics is available to any Client or prospective Client upon request by contacting us at (607) 238-7155. Brochures are provided free of charge. We or individuals associated with our firm may buy and sell some of the same securities for their own account that we buy and sell for Clients. When appropriate we will purchase or sell securities Part 2A - 10  CS Planning Corp dba Renee Reksc & Associates Part 2A of Form ADV – Brochure for Clients before purchasing the same for our account or allowing representatives to purchase or sell the same for their own account. However, we do allow the accounts of employees to be included in block trading alongside the accounts of Clients. In some cases we or our representatives may buy or sell securities for our own account for reasons not related to the strategies adopted for our Clients. Our employees are required to follow the Code of Ethics when making trades for their own accounts in securities which are recommended to and/or purchased for Clients. The Code of Ethics is designed to assure that the personal securities transactions will not interfere with decisions made in the best interest of advisory Clients while at the same time, allowing employees to invest their own accounts. In the event a material conflict of interest not already discussed in this document should arise, we will disclose to our advisory Clients any material conflict of interest relating to us, our representatives, or any of our employees which could reasonably be expected to impair the rendering of unbiased and objective advice. As any advisory situation could present a conflict of interest, we have established the following restrictions to ensure our fiduciary responsibilities: • A director, officer, associated person, or employee of CSP and Renee Reksc & Associates LLC shall not buy or sell securities for their personal portfolio where their decision is substantially derived, in whole or in part, by reason of their employment unless the information is also available to the investing public on reasonable inquiry. No person associated with CSP and Renee Reksc & Associates LLC shall prefer his or her own interest to that of the advisory Client. • We maintain a list of all securities holdings for the firm and for anyone associated with its advisory practice who has access to advisory recommendations. An appropriate officer reviews these holdings on a regular basis. • Any individual not in observance of the above may be subject to discipline up to and including termination. Item 12 – Brokerage Practices Our Clients’ assets are held by independent third-party qualified custodians. We do recommend certain custodians to Clients, however, Clients are not obligated to use any particular custodian recommended by us. We reserve the right to decline acceptance of any Client account for which the Client directs the use of a particular custodian if we believe that this choice would hinder either our fiduciary duty to the Client or our ability to service the account. In recommending custodians, we will comply with its fiduciary duty to seek best execution and with the Securities Exchange Act of 1934. We will take into account such relevant factors as: Price; The custodian’s facilities, reliability and financial responsibility; • • Part 2A - 11  CS Planning Corp dba Renee Reksc & Associates Part 2A of Form ADV – Brochure • • The ability of the custodian to effect transactions, particularly with regard to such aspects as timing, order size and execution of order; The research and related brokerage services provided by such custodian to us, notwithstanding that the account may not be the direct or exclusive beneficiary of such services; and Any other factors that we consider to be relevant. • We may aggregate trades for Clients. The allocations of a particular security will be determined by us before the trade is placed with the broker. When practical, Client trades in the same security will be bunched in a single order (a “block”) in an effort to obtain best execution at the best security price available. When employing a block trade: • • • • • We will make reasonable efforts to attempt to fill Client orders by day-end. If the block order is not filled by day-end, we will allocate shares executed to underlying accounts on a pro rata basis, adjusted as necessary to keep Client transaction costs to a minimum. If a block order is filled (full or partial fill) at several prices through multiple trades, an average price and commission will be used for all trades executed; All participants receiving securities from the block trade will receive the average price. Multiple blocks may be executed within a single day. However, only trades executed within the block on the single day may be combined for purposes of calculating the average price. It is expected that this trade aggregation and allocation policy will be applied consistently. However, if application of this policy results in unfair or inequitable treatment to some or all of our Clients, we may deviate from this policy. Finally, it is our policy to minimize the occurrence of trade errors. Should any trade errors which are attributable to CSP occur, we shall take any steps necessary to put the Client in the position it should have been as if the trade error never occurred. In the event we determine that a bona fide trade error has occurred which is attributable to CSP, we will correct the trade error using funds from our error account. Depending on the internal trade error policies and procedures of the particular custodian, our error account may be debited if the correction results in a loss. Likewise, our error account may be credited if the correction results in a gain. This situation creates a conflict of interest as CSP has an incentive to recommend particular custodians over others that may not have a similar policy. Item 13 – Review of Accounts Client accounts are formally reviewed at least annually. Accounts are reviewed in the context of each Client’s stated investment objectives and guidelines. We have a number of Advisory Affiliates who are assigned as the primary representative to a particular Client’s account. The Advisory Affiliate assigned to a particular Client’s account will Part 2A - 12  CS Planning Corp dba Renee Reksc & Associates Part 2A of Form ADV – Brochure be responsible for the periodic reviews to that account. Clients will be provided the Supplemental Brochure (Form ADV Part 2B) of any Advisory Affiliate providing advice related to their account. More frequent reviews may be triggered by a number of reasons including: a change in Client’s investment objectives; tax considerations; large deposits or withdrawals; large sales or purchases; or changes in the economic climate. Investment advisory Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Advisor Affiliates may also provide Clients with periodic written reports summarizing the account activity and performance. Along with these reports, we discuss the asset allocation of the portfolio compared to the portfolio target allocations. Financial Planning Clients will typically receive a completed written financial plan unless otherwise agreed at the start of the engagement. Dependent upon the level and scope of Financial Planning services being provided, Advisor Affiliates will meet with clients at least twice per year or more often as a major life event occurs. Item 14 – Client Referrals and Other Compensation As disclosed under Item 12 (above), we (or our Affiliates) may receive “soft dollars” from certain custodians. The conflicts of interest these types of arrangements present and how we deal with these conflicts are described in detail under Item 12, above. As disclosed under Items 5 and 10 above, representatives of CSP may also be licensed to sell insurance. The conflicts of interest these arrangements present and how we deal with these conflicts are described in detail under Item 5, above. Promoter Relationships Certain Advisory Affiliates of CSP may enter into promoter agreements that pay cash compensation to third-party intermediaries in exchange for their promotion, referral, and endorsement of our advisory services to prospective clients. The cash compensation paid to such promoters may take the form of a retainer, a flat advertising fee, a fee per referral, and/or a percentage of the advisory fees we collect from referred client accounts. These fees may be paid to the promoter on a one-time or recurring basis. Unless otherwise explicitly disclosed in writing to the client, the cash compensation paid to a promoter will be borne entirely by CSP and the Advisory Affiliate. Referred clients do not pay any additional or increased advisory fees as a result of having been referred to our firm by a paid third-party promoter. We will only engage third-party promoters in accordance with the requirements of the SEC’s “marketing rule” (SEC Rule 206(4)-1), promulgated under the Investment Advisers Act of 1940. Any promoters engaged for this purpose will disclose to you at or reasonably prior to the time of their referral or endorsement of CSP (i) that they will receive compensation from CSP as a result of their endorsement of our firm; (ii) a description of the material terms of the compensation they will receive; and (iii) a brief statement discussing the conflicts of interest arising out of the Part 2A - 13  CS Planning Corp dba Renee Reksc & Associates Part 2A of Form ADV – Brochure compensation arrangement and/or the relationship between CSP and the third-party promoter. Clients referred to our firm by a third-party promoter are encouraged to inquire with us if they have any questions about the foregoing arrangements. Item 15 – Custody We have the ability to debit fees, and we may have the ability to disburse or transfer certain client funds pursuant to Standing Letters of Authorization executed by Clients. We do not otherwise have custody of the assets in the account. We shall have no liability to a Client for any loss or other harm to any property in the account, including any harm to any property in the account resulting from the insolvency of the custodian or any acts of the agents or employees of the custodian and whether or not the full amount or such loss is covered by the Securities Investor Protection Corporation (“SIPC”) or any other insurance which may be carried by the custodian. The Client understands that SIPC provides only limited protection for the loss of property held by a custodian. Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Our Advisory Affiliate’s may also provide Clients with periodic written reports summarizing the account activity and performance. We urge all Clients to carefully review statements from the custodian and compare these to any reports that we may provide to you. Our reports may vary from custodial statements based on accounting procedures, reporting dates, or valuation methodologies of certain securities. Item 16 – Investment Discretion Generally, Clients grant us and our Advisory Affiliates ongoing and continuous discretionary authority to execute investment recommendations in accordance with an agreed upon investment strategy or plan without the Client’s prior approval of each specific transaction. Under discretionary authority, Client allows us to purchase and sell securities and instruments in their account(s), arrange for delivery and payment in connection with the foregoing, select and retain sub-advisors, and act on behalf of the Client in matters necessary or incidental to the handling of the account, including monitoring certain assets. The only restrictions on this discretionary authority are those set by the Client on a case by case basis. In limited circumstances, an Advisory Affiliate will not have discretionary authority to determine or make changes to a Client’s stated investment strategy without the Client’s prior approval. However, CSP will still have complete discretion to implement its trading strategies to update the portfolio allocation within that stated investment strategy, without the Client’s prior approval. In this type of situation, CSP will require authorization from the Client before making any changes to a Client’s investment strategy. CSP will act in accordance with any agreed upon investment strategy, regardless of whether authority is discretionary or non-discretionary. Further, we make it a practice to question Clients to determine if there are any limitations to our authority on such matters. Part 2A - 14  CS Planning Corp dba Renee Reksc & Associates Part 2A of Form ADV – Brochure Item 17 – Voting Client Securities We do not have authority to vote and therefore do not vote Client securities. Additionally, we do not provide advice to Clients on how the Client should vote. Clients will receive proxies and other solicitations directly from the custodian or transfer agent. If any proxy materials are received on behalf of a Client, they will be sent directly to the Client who remains responsible to vote the proxy. Item 18 – Financial Information A portion of hourly rate or fixed fee projects are generally required to be paid in advance, however under no circumstances will we retain more than $1,200.00, more than six months in advance from any Client. We do have discretionary authority over Client funds or securities, but we have no financial commitments that would impair our ability to meet contractual and fiduciary commitments to Clients. Neither CSP, nor any of the principals, nor Renee Reksc & Associates, LLC, have been the subject of a bankruptcy petition at any time in the past. We have no financial conditions that would impair our ability to meet contractual commitments to our Clients. Part 2A - 15  CS Planning Corp dba Renee Reksc & Associates Part 2A of Form ADV – Brochure Exhibit A – Summary of Material Changes This item discusses only specific material changes that have been made to our Brochure since our prior annual amendment. Since our last Brochure filed May 30, 2025 we report the following material changes: • Item 10, Item 12 and Item 14 have been updated to reflect that The H Group, Inc., The H Group Washington, Inc., and FocusPoint Solutions, Inc. are no longer affiliated entities of CSP under the common control of Christopher K. Hicks. We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is #149937. The Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (607) 238-7155 or Renee@rekscgroup.com. Our Brochure is provided free of charge. Exh. A 

CS Planning Corp dba Richardson Wealth Management Part 2A of Form ADV – Brochure CS PLANNING CORP DBA RICHARDSON WEALTH MANAGEMENT 2450 Colorado Avenue, Suite 100 Santa Monica, CA 90404 Phone: (424) 422-8798 Walt@richardsonwealthmanagement.com April 28, 2026 This Brochure provides information about the qualifications and business practices of CS Planning Corp. If you have any questions about the contents of this Brochure, you may contact us at (424) 422-8798 or Walt@richardsonwealthmanagement.com to obtain answers and additional information. CS Planning Corp is a registered investment adviser with the United States Securities and Exchange Commission (“SEC”). Registration of an investment adviser does not imply any level of skill or training. The information in this Brochure has not been approved or verified by the SEC or by any state securities authority. Additional information about CS Planning Corp. is available on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Part 2A - i  CS Planning Corp dba Richardson Wealth Management Part 2A of Form ADV – Brochure Item 2 – Material Changes We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (424) 422-8798 or Walt@richardsonwealthmanagement.com. Our Brochure is provided free of charge. Part 2A - ii  CS Planning Corp dba Richardson Wealth Management Part 2A of Form ADV – Brochure Item 3 – Table of Contents Page Item 1 – Cover Page ......................................................................................................................... i Item 2 – Material Changes .............................................................................................................. ii Item 3 – Table of Contents............................................................................................................. iii Item 4 – Advisory Business ............................................................................................................ 1 Item 5 – Fees and Compensation .................................................................................................... 2 Item 6 – Performance-Based Fees and Side-By-Side Management ............................................... 5 Item 7 – Types of Clients ................................................................................................................ 5 Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss ........................................ 6 Item 9 – Disciplinary Information .................................................................................................. 9 Item 10 – Other Financial Industry Activities and Affiliations ...................................................... 9 Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading ... 10 Item 12 – Brokerage Practices ...................................................................................................... 11 Item 13 – Review of Accounts...................................................................................................... 12 Item 14 – Client Referrals and Other Compensation .................................................................... 12 Item 15 – Custody ......................................................................................................................... 13 Item 16 – Investment Discretion ................................................................................................... 14 Item 17 – Voting Client Securities................................................................................................ 14 Item 18 – Financial Information ................................................................................................... 14 Exhibit – A Summary of Material Changes ............................................................................. Ex. A Part 2A - iii  CS Planning Corp dba Richardson Wealth Management Part 2A of Form ADV – Brochure Item 4 – Advisory Business CS Planning Corp (“CSP”) is an SEC registered investment advisory firm located in Portland, Oregon. We provide fee-only investment supervisory, portfolio management, investment consulting and financial planning services. The firm has been in business since 2009. CSP is owned by Christopher K. Hicks, President and Chief Compliance Officer. Our investment advisory services are coordinated through our network of Advisory Affiliates. Advisory Affiliates may have their own legal business entities whose trade names and logos are used for marketing purposes and may appear on marketing materials or client statements. The Client should understand that the businesses are legal entities of the Advisory Affiliate and not of our firm, CSP, and the advisory services of the Advisory Affiliate are provided through our firm, CSP. CSP has the arrangement described above with Richardson Wealth Management, LLC, a California limited liability company (“Richardson Wealth Management”) owned and managed by Walter Richardson. Mr. Richardson is an Investment Advisor Representative associated with CSP and offers investment advisory services through CSP. Richardson Wealth Management is not affiliated with CSP. Our investment approach utilizes broadly diversified portfolios and a systematic strategy to manage client portfolios. Through our Advisory Affiliates, we help Clients coordinate and prioritize their financial lives with all aspects of their life goals. Integrating investments across all individual retirement accounts, taxable accounts, and employee retirement accounts is crucial to the process. Client input and involvement are critical parts of the financial planning process and implementation of investment decisions. After Client assets are invested, we continuously monitor their investments and provide advice related to ongoing financial and investment needs. Advice and services are tailored to the stated objectives of the Client(s). Our Advisory Affiliates discuss with the Client critically important information such as the Client’s risk tolerance, time horizon, and projected future needs, to formulate an investment strategy. This information and strategy guide us in objectively and suitably managing the Client’s account. Our Advisory Affiliates meet with Clients as needed to review portfolio performance, discuss current issues, and re-assess goals and plans. Our investment recommendations include mutual funds and other investments such as exchange- traded funds, closed-end funds, and exchange-listed equity securities, certificates of deposit, municipal securities, U.S. government securities, and money market funds when suitable and appropriate for a Client’s particular situation. If Clients hold other types of investments, we will advise them on those investments also. Clients may impose restrictions on investing in certain securities or types of securities. We consider such restrictions when formulating the Client’s investment strategy. See Item 8 for a description of our investment strategy. We do not manage Wrap Fee programs. CS Planning manages $1,960,873,373 of Client assets on a discretionary basis and $0 of Client assets on a non-discretionary basis. These amounts were calculated as of December 31, 2025. Part 2A - 1  CS Planning Corp dba Richardson Wealth Management Part 2A of Form ADV – Brochure Item 5 – Fees and Compensation Richardson Wealth Management offers investment advisory services that encompass a wide range of investment objectives, from conservative to aggressive. This allows the client and us to design a custom program and asset allocation that meets the client's specific needs. We provide investment supervisory, financial planning and investment consulting services to Clients primarily under the following fee schedules below: Assets Under Management: Annual Wealth Management Retainer Fee: Maximum 1.3% on assets less than $500,000 Maximum 1.23% on assets $500,000 to $1,000,000 Maximum 1.15% on assets $1,000,000 to $1,500,000 Maximum 1.0% on assets $1,500,000 and up Richardson Wealth Management does not offer financial planning services on a stand-alone basis in general. However, we offer financial planning advice with mutual agreement as part of the investment management services at no additional charge. This will typically include planning regarding the investment, management, taxes and use of financial resources based upon an assessment of a client’s individual situation and goals. We do not provide legal or accounting services and do not prepare legal documents or tax returns. We may also provide standalone consulting or financial planning services to Clients on a fixed fee or hourly rate. Our fixed fee pricing is quoted for each project, and is based on the scope and complexity of the project. Our maximum hourly rate is $200.00 per hour. Prior to commencing planning services, Clients enter into a Consulting or Financial Planning Agreement which sets forth the services being provided and the fees being charged. Notwithstanding the above, fees are generally negotiable. Client’s asset management accounts are billed monthly in arrears. Fees are paid to us directly from the client’s account by the custodian upon our submission of an invoice. Payment of fees may result in the liquidation of Client’s securities if there is insufficient cash in the account. The fee is based on the market value of the Client’s account on the last trading day of the prior month. Market value includes all account values and transaction information as of the end of each month (not adjusted by any margin debit). To determine value, securities and other instruments traded on a market for which actual transaction prices are publicly reported are generally valued at the last reported sale price on the principal market in which they are traded. Mutual Funds are only valued once per day after the close of the market. Whenever valuation information for specific, illiquid, foreign, private or other investments is not available through the custodian, our approach will be to value at zero. We do this in order to not overvalue a position which could potentially over inflate billing calculations. Alternatively, we may also seek to obtain and document price information from at least one independent source, whether it be a broker-dealer, bank, pricing service or other source. Part 2A - 2  CS Planning Corp dba Richardson Wealth Management Part 2A of Form ADV – Brochure The monthly fee will be equal to the agreed upon annual rate, multiplied by the market value of the account for that month. This number is then divided by twelve. Fees for a partial month at the commencement or termination of an agreement will be prorated based on the number of days the account was open during the month. Monthly fee adjustments for additional assets received into an account during a month or for partial withdrawals may also be provided as negotiated. We may modify the terms of the fee agreement by giving Clients 30 days written notice in advance. Clients may pay commissions and trading fees on trades initiated by us, in addition to other agreed upon fees. Clients may also be charged up to $35.00 per trade as an administrative fee for Client directed trades. Notwithstanding the foregoing, fees are generally negotiable. Clients may be required to pay other miscellaneous charges or fees directly to the custodian (e.g. wire fees) as stated in the custodial agreements. Additionally, mutual funds and/or exchange traded funds have additional internal expenses which generally include a fund management fee, other fund expenses, and a possible distribution fee. In addition, some funds charge a redemption fee on shares bought and sold within a short period. Funds describe their expenses in their prospectuses, summary prospectuses, or product descriptions. Clients are advised that these fees are separate and additional expenses incurred by the Client. See Item 12 for additional information on Brokerage Practices. Our fees include the time necessary to work with Client’s attorney, accountant or other third-party professionals in reaching agreement on financial planning or investment solutions, as well as assisting those advisors in implementation of all appropriate documents. However, we are not responsible for attorney, accountant or other third party professional fees charged to Client as a result of these activities. In some instances, we may recommend that all or a portion of Client assets be managed by an unrelated Third Party Asset Manager (“TPAM”) or sub-advisor. These arrangements are more fully disclosed in Item 10, below. Generally, Clients pay all Wealth Management Retainer fees monthly in arrears. All Wealth Management agreements may be terminated at any time by providing us with 30 days written notice. Upon termination, any fees that have been earned by us but not yet paid will be immediately due and payable. Clients are also responsible for all applicable charges including, but not limited to, account administrative fees, account closure fees and all trading costs due to the termination, including any fees the mutual funds may assess. Upon request, we will provide a good-faith estimate of these fees. Payment of fixed fee projects shall be made as agreed by the parties. Hourly rate projects are generally invoiced by us with payment due by the Client upon receipt of the invoice. We may estimate the number of hours necessary to complete a project, and we may collect a portion of this estimate up front and invoice the balance. Upon termination of any hourly or fixed fee project, any prepaid but unearned fees will be promptly refunded to the Client. Certain Advisory Affiliates of CSP are also independently licensed to sell insurance products through various carriers. Part 2A - 3  CS Planning Corp dba Richardson Wealth Management Part 2A of Form ADV – Brochure CSP is a fee only registered investment adviser and does not act as an insurance brokerage or agency and is not otherwise affiliated with any insurance brokerages or agencies. However, a conflict of interest arises when insurance related business is transacted with advisory Clients because certain individual Advisory Affiliates of CSP are independently licensed to sell insurance products through various carriers. In their capacity as an Insurance Agent, they may receive commissions or other fees from products sold to Clients. As such, Clients are advised that they are under no obligation to use any individual associated with CSP for insurance products or services, and may use any insurance firm or agent they choose. Clients are also advised that the Wealth Management Retainer fees paid to CSP are separate and distinct from the commissions earned by any individual in connection with the sale of insurance or other securities products and CSP does not receive any compensation for products sold by these Advisory Affiliates. Because CSP is not involved in the sale of insurance products or securities, we do not know the actual dollar amount of any commission payment to an Insurance Agent or Registered Representative. Also, because CSP is neither a broker dealer nor an insurance agency, we do not have the ability to rebate commissions received for the sale of a product and cannot discount the price of a product to make up for any commission that may be received from its sale. Rollover Recommendations As part of our investment advisory services to you, we may recommend that you roll assets from your employer’s retirement plan, such as a 401(k), 457, or ERISA 403(b) account (collectively, a “Plan Account”), to an individual retirement account, such as a SIMPLE IRA, SEP IRA, Traditional IRA, or Roth IRA (collectively, an “IRA Account”) that we will manage on your behalf. We may also recommend rollovers from IRA Accounts to Plan Accounts, from Plan Accounts to Plan Accounts, and from IRA Accounts to IRA Accounts. When we provide any of the foregoing rollover recommendations we are acting as fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act (“ERISA”) and/or the Internal Revenue Code (“IRC”), as applicable, which are laws governing retirement accounts. If you elect to roll the assets to an IRA that is subject to our management, we will charge you an asset-based fee as set forth in the advisory agreement you executed with our firm. This creates a conflict of interest because it creates a financial incentive for our firm to recommend the rollover to you (i.e., receipt of additional fee-based compensation). You are under no obligation, contractually or otherwise, to complete the rollover. Moreover, if you do complete the rollover, you are under no obligation to have the assets in an IRA managed by our firm. Due to the foregoing conflict of interest, when we make rollover recommendations, we operate under a special rule that requires us to act in your best interests and not put our interests ahead of yours. Under this special rule’s provisions, we must:  meet a professional standard of care when making investment recommendations (give prudent advice);  never put our financial interests ahead of yours when making recommendations (give loyal advice);  avoid misleading statements about conflicts of interest, fees, and investments; Part 2A - 4  CS Planning Corp dba Richardson Wealth Management Part 2A of Form ADV – Brochure  follow policies and procedures designed to ensure that we give advice that is in your best interests;  charge no more than a reasonable fee for our services; and  give you basic information about conflicts of interest. Many employers permit former employees to keep their retirement assets in their company plan. Also, current employees can sometimes move assets out of their company plan before they retire or change jobs. In determining whether to complete the rollover to an IRA, and to the extent the following options are available, you should consider the costs and benefits of a rollover. Note that an employee will typically have four options in this situation: 1. leaving the funds in your employer’s (former employer’s) plan; 2. moving the funds to a new employer’s retirement plan; 3. cashing out and taking a taxable distribution from the plan; or 4. rolling the funds into an IRA rollover account. Each of these options has positives and negatives. Because of that, along with the importance of understanding the differences between these types of accounts, we will provide you with a written explanation of the advantages and disadvantages of both account types and the basis for our belief that the rollover transaction we recommend is in your best interests. As an alternative to providing you with a rollover recommendation, we may instead take an entirely educational approach in accordance with the U.S. Department of Labor’s Interpretive Bulletin 96- 1. Under this approach, our role will be limited only to providing you with general educational materials regarding the pros and cons of rollover transactions. We will make no recommendation to you regarding the prospective rollover of your assets and you are advised to speak with your trusted tax and legal advisors with respect to rollover decisions. As part of this educational approach, we may provide you with materials discussing some or all of the following topics: the general pros and cons of rollover transactions; the benefits of retirement plan participation; the impact of pre-retirement withdrawals on retirement income; the investment options available inside your Plan Account; and high level discussion of general investment concepts (e.g., risk versus return, the benefits of diversification and asset allocation, historical returns of certain asset classes, etc.). We may also provide you with questionnaires and/or interactive investment materials that may provide a means for you to independently determine your future retirement income needs and to assess the impact of different asset allocations on your retirement income. You will make the final rollover decision. Item 6 – Performance-Based Fees and Side-By-Side Management We do not charge any performance-based fees for our services or engage in side-by-side management. Item 7 – Types of Clients We provide investment advice to high net-worth individuals, individuals, businesses, pension and profit-sharing plans, foundations, trusts, estates, and charitable organizations. Because each Client is unique, they must be willing to be involved in the planning and ongoing processes. Such Part 2A - 5  CS Planning Corp dba Richardson Wealth Management Part 2A of Form ADV – Brochure involvement does not have to be time consuming, however we want our Clients to remain informed about their overall financial situation. Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss We create broadly diversified portfolios in the worldwide fixed-income and equity markets, combined with periodic rebalancing. Our Advisory Affiliates create an investment strategy with each Client, outlining the investment philosophy, management procedures, and long-term goals for the investor. Portfolio design is tailored to each Client’s risk tolerance and preferences. Types of Investments As part of our core investment approach, we offer advice on investments including mutual funds, exchange-traded funds, closed-end funds, equity securities, debt securities, certificates of deposit, municipal securities, U.S. government securities and money market funds when suitable and appropriate. In limited circumstances, and only when suitable and appropriate, we may offer advice on digital assets and cryptocurrency. Each type of security has its own unique set of risks associated with it, and it would not be possible to disclose all of the specific risks of every type of investment in this brochure. In those limited situations where it is suitable and appropriate to meet a particular Client’s needs, we may also utilize margin to manage an account. Margin occurs when a client pays for part of a purchase and borrows the rest from the brokerage firm that custodies the account. If our Clients have any questions regarding the risks associated with a particular investment, they are encouraged to contact us. Mutual funds are professionally managed collective investment companies that pool money from many investors and invest in stocks, bonds, short-term money market instruments, other mutual or exchange traded funds, other securities or any combination thereof. The fund will have a manager that trades the fund’s investments in accordance with the fund's investment objective. While mutual funds generally provide diversification, risks can be significantly increased if the fund is concentrated in a particular sector of the market, primarily invests in small cap or speculative companies, uses leverage (i.e., borrows money) to a significant degree, or concentrates in a particular type of security (i.e., equities) rather than balancing the fund with different types of securities. Other fund risks include foreign securities and currency risk, emerging markets risk, small-cap, mid-cap and large-cap risk, trading risk, and turnover risk that can increase fund expenses and may decrease fund performance. Brokerage and transactions costs incurred by the fund will reduce returns. ETFs are investment funds traded on stock exchanges, much like stocks or equities. An ETF holds assets such as stocks, commodities, or bonds and trades at approximately the same price as the net asset value of its underlying assets over the course of the trading day. Most ETFs track an index, such as the S&P 500. However, some ETFs are fully transparent actively managed funds. Market risk is, perhaps, the most significant risk associated with ETFs. This risk is defined by the day to day fluctuations associated with any exchange traded security, where fluctuations occur in part based on the perception of investors. Individual equity securities (also known simply as “equities” or “stock”) are assessed for risk in numerous ways. Price fluctuations and market risk are the most significant risk concerns. As such, the value of your investment can increase or decrease over time. Furthermore, you should Part 2A - 6  CS Planning Corp dba Richardson Wealth Management Part 2A of Form ADV – Brochure understand that stock prices can be affected by many factors including, but not limited to, the overall health of the economy, the health of the market sector or industry of the issuing company, and national and political events. When investing in stock, it is important to focus on the average returns achieved over a given period of time, across a well-diversified portfolio. Individual debt securities (or “bonds”) are typically safer investments than equity securities, but their risk can also vary widely based on: the financial health of the issuer; the risk that the issuer might default; when the bond is set to mature; and, whether or not the bond can be “called” prior to maturity. When a bond is called, it may not be possible to replace it with a bond of equal character paying the same rate of return. Primarily we invest with a focus on Long Term Purchases, where securities are purchased with the expectation that the value of those securities will grow over a relatively long period of time, generally greater than one year. Sometimes we will employ a Short Term Purchase strategy where securities are purchased with the expectation that they will be sold within a relatively short period of time, generally less than one year, to take advantage of the securities’ short term price fluctuations. Short-term trading (in general, selling securities within 30 days of purchasing the same securities) is not a fundamental part of our overall investment strategy. In limited situations we may utilize put and call option strategies in order to mitigate market risk when suitable and appropriate for an individual Client’s portfolio. Digital Asset Risk: From time-to-time, and only where suitable for clients, we may recommend investments in certain digital currencies, including, without limitation, Bitcoin, Ethereum, Litecoin, and others (collectively, “Cryptocurrency”). Where exposure to this asset class is appropriate, we will typically, if not exclusively, obtain such exposure through purchases and sales of ETFs and other publicly traded securities available through the Fidelity Digital Assets platform. Investment in Cryptocurrency involves an extremely high degree of risk and is more speculative than an investment in publicly-traded securities like stocks, bonds, mutual funds, and ETFs. Unlike the market valuations of publicly-traded stocks and bonds which can be objectively valued on the basis of the issuer’s assets, income, debts, liabilities, operations, history of credit-worthiness and other factors, prices of Cryptocurrency are based entirely on the market’s perception of value and are subject to rapid changes in market sentiment. Accordingly, Cryptocurrency is subject to an extremely high level of price volatility, including “flash crashes,” and may lose significant value in a matter of minutes, hours, or days. It is not uncommon for the value of Cryptocurrency to move as much as twenty percent (20%) or more in a single day. The ownership of particular Cryptocurrency is opaque and therefore certain Cryptocurrency may be owned and controlled by relatively small number of individuals, increasing the potential for fraud and market-manipulation such as pump-and-dump schemes and other fraudulent criminal schemes. Evaluation and understanding of the features, functions, and other properties of Cryptocurrency requires a high level of technical knowledge and sophistication. The market for Cryptocurrency is in its infancy, is rapidly evolving, and its future is unknown. Governments and central banks do not create, sponsor, support, back, insure, or control Cryptocurrencies and there is no guarantee of their future viability as a store of value or a means of exchange. Federal, state, or foreign governments may restrict the use and exchange of cryptocurrency, and regulation in the United States is still developing. Cryptocurrency is not legal tender in most jurisdictions, including the Part 2A - 7  CS Planning Corp dba Richardson Wealth Management Part 2A of Form ADV – Brochure United States. No laws require individuals or businesses to accept Cryptocurrency as a form of payment and Cryptocurrency does not have any intrinsic value. Its value derives entirely from market forces of supply and demand. Cryptocurrency exchanges and other trading venues on which Cryptocurrencies trade are relatively new and, in most cases, largely unregulated and may therefore be more exposed to fraud and failure than established, regulated exchanges for securities, derivatives, and other currencies. Cryptocurrency exchanges may stop operating or permanently shut down due to fraud, technical glitches, hackers, or malware. Due to relatively recent launches, most Cryptocurrencies have a limited trading history, making it difficult for investors to evaluate investments. Generally, Cryptocurrency transactions are irreversible, such that an improper transfer can only be reversed by the receiver of the cryptocurrency agreeing to return the cryptocurrency to the sender. Accordingly, investment in Cryptocurrency is not appropriate for all investors and you should only invest “risk capital” in such asset class (e.g., funds, the complete and total loss of which, would have insubstantial effect on your overall financial circumstances and financial goals). Methods of Analysis We may use one or more of the following methods of analysis when formulating investment advice: Top-Down Global Macro-Economic Analysis involves a big-picture analysis of the prevailing economic, demographic and social trends followed by a more focused analysis at the country level, then the industry level and ultimately the specific security level. Mutual Fund/Exchange Traded Fund Analysis involves qualitative analysis looking at factors such as the background and experience of the fund manager and/or the fund company (style, consistency, risk-adjusted performance, management expenses, average daily trading volume, etc.). Fundamental analysis involves the analysis of financial statements, the general financial health of companies, and/or the analysis of management or competitive advantages. This type of analysis concentrates on factors that determine a company’s value and expected future earnings. This strategy would normally encourage equity purchases in stocks that are undervalued or priced below their perceived value. The risk assumed is that the market will fail to reach expectations of perceived value. Investment Risk of Loss As indicated in the descriptions above, investing in securities involves risk of loss that you should be prepared to bear. We do not represent or guarantee that our services or methods of analysis can or will predict future results, successfully identify market tops or bottoms, or insulate Clients from losses due to market corrections or declines. We cannot offer any guarantees or promises that your financial goals and objectives will be met. Past performance is in no way an indication of future performance. Except as may otherwise be provided by law, we are not liable to Clients for: Part 2A - 8  CS Planning Corp dba Richardson Wealth Management Part 2A of Form ADV – Brochure • Any loss that a Client may suffer by reason of any investment decision made or other action taken or omitted in good faith by us with that degree of care, skill, prudence and diligence under the circumstances that a prudent person acting in a fiduciary capacity would use; • Any loss arising from our adherence to a Client’s instructions, or the disregard of our recommendations made to a Client; or • Any act or failure to act by a custodian or other third party to a Client’s account. It is the responsibility of the Client to give us complete information and to notify us of any changes in financial circumstances or goals. Item 9 – Disciplinary Information Registered investment advisers are required to disclose all material facts regarding any legal or disciplinary events that would be material to your evaluation of or the integrity of the firm’s management. CS Planning Corp. has no information applicable to this Item. Item 10 – Other Financial Industry Activities and Affiliations Affiliated Entities: CSP is affiliated through common ownership and control with Palouse Capital Management, Inc. (“PCM”). PCM and CSP are under common control of Christopher K. Hicks who is considered a control person of each firm because he holds more than 25% ownership interest in each firm. PCM is an investment advisor registered with the Securities and Exchange Commission. PCM offers investment advisory services through numerous Advisory Affiliates to the firm. Outside Business Activities of Advisory Affiliates: As disclosed in Item 5, above, Advisory Affiliates of CSP may also be independently licensed as insurance agents with other agencies. Affiliates may recommend the purchase and sale of certain insurance products to Clients. As a fiduciary, the Affiliate must act primarily for the benefit of CSP Clients and will only transact insurance related business with Clients when the products are fully disclosed, suitable, and appropriate to fit their needs, and in order to simplify the implementation of various wealth management strategies. Broker-Dealer Affiliation Certain Advisory Affiliates of CSP are Dually Registered Persons of broker dealer firms unaffiliated with CSP. In their separate capacity as registered representatives, these Advisor Affiliates will typically receive commissions for the implementation of recommendations for commissionable transactions. Clients are not obligated to implement any recommendation provided by Advisory Affiliates of CSP. Promotor Relationships: We may enter into promoter agreements with individuals or other registered investment advisors. Promoter arrangements and requirements are more fully described in Item 14 (“Client Referrals and Other Compensation”), below. We do not believe this arrangement creates any conflicts of interest with any of our Clients. Part 2A - 9  CS Planning Corp dba Richardson Wealth Management Part 2A of Form ADV – Brochure Other Investment Managers: On occasion, we may recommend and engage unaffiliated Third Party Asset Managers (TPAM) or sub-advisors who provide customized investment portfolio management services. These services may include the construction of investment portfolios, execution of securities purchase and sale transactions, and portfolio administration, including tracking of and reporting on portfolio performance and investment results. We are authorized by our Clients to share non-public, personal information with TPAMs or sub- advisors for the purpose of managing their portfolios. However, we require any TPAM or sub- advisor to execute a confidentiality agreement and not share non-public personal information with any unauthorized person or entity. Clients are generally required to enter into a separate advisory agreement with any TPAM or sub- advisor. The use of TPAMs or sub-advisors may cause Clients to incur additional fees. If applicable, any additional fees will be fully disclosed to Clients in a separate agreement with the TPAM or sub-advisor. Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading We have a Code of Ethics which all employees are required to follow. The Code of Ethics outlines our high standard of business conduct, and fiduciary duty to Clients. The Code of Ethics includes provisions relating to the confidentiality of Client information, a prohibition on insider trading, personal securities trading procedures, improper use of Firm property, and diversion of investment and business opportunities, among other things. A copy of the code of ethics is available to any Client or prospective Client upon request by contacting us at (424) 422-8798 or Walt@richardsonwealthmanagement.com. Brochures are provided free of charge. We or individuals associated with our firm may buy and sell some of the same securities for their own account that we buy and sell for Clients. When appropriate we will purchase or sell securities for Clients before purchasing the same for our account or allowing representatives to purchase or sell the same for their own account. However, we do allow the accounts of employees to be included in block trading alongside the accounts of Clients. In some cases, we or our representatives may buy or sell securities for our own account for reasons not related to the strategies adopted for our Clients. Our employees are required to follow the Code of Ethics when making trades for their own accounts in securities which are recommended to and/or purchased for Clients. The Code of Ethics is designed to assure that the personal securities transactions will not interfere with decisions made in the best interest of advisory Clients while at the same time, allowing employees to invest their own accounts. In the event a material conflict of interest not already discussed in this document should arise, we will disclose to our advisory Clients any material conflict of interest relating to us, our representatives, or any of our employees which could reasonably be expected to impair the rendering of unbiased and objective advice. As any advisory situation could present a conflict of interest, we have established the following restrictions to ensure our fiduciary responsibilities: Part 2A - 10  CS Planning Corp dba Richardson Wealth Management Part 2A of Form ADV – Brochure • A director, officer, associated person, or employee of CSP or Richardson Wealth Management shall not buy or sell securities for his personal portfolio where his decision is substantially derived, in whole or in part, by reason of his employment unless the information is also available to the investing public on reasonable inquiry. No person associated with CSP or Richardson Wealth Management shall prefer his or her own interest to that of the advisory Client. • We maintain a list of all securities holdings for the firm and for anyone associated with its advisory practice who has access to advisory recommendations. An appropriate officer reviews these holdings on a regular basis. • Any individual not in observance of the above may be subject to discipline up to and including termination. Item 12 – Brokerage Practices Our Clients’ assets are held by independent third-party qualified custodians. We do recommend certain custodians to Clients however, Clients are not obligated to use any particular custodian recommended by us. We reserve the right to decline acceptance of any Client account for which the Client directs the use of a particular custodian if we believe that this choice would hinder either our fiduciary duty to the Client or our ability to service the account. In recommending custodians, we will comply with its fiduciary duty to seek best execution and with the Securities Exchange Act of 1934. We will take into account such relevant factors as: • • • • Price; The custodian’s facilities, reliability and financial responsibility; The ability of the custodian to effect transactions, particularly with regard to such aspects as timing, order size and execution of order; The research and related brokerage services provided by such custodian to us, notwithstanding that the account may not be the direct or exclusive beneficiary of such services; and Any other factors that we consider to be relevant. • We may aggregate trades for Clients. The allocations of a particular security will be determined by us before the trade is placed with the broker. When practical, Client trades in the same security will be bunched in a single order (a “block”) in an effort to obtain best execution at the best security price available. When employing a block trade: • • • • We will make reasonable efforts to attempt to fill Client orders by day-end. If the block order is not filled by day-end, we will allocate shares executed to underlying accounts on a pro rata basis, adjusted as necessary to keep Client transaction costs to a minimum. If a block order is filled (full or partial fill) at several prices through multiple trades, an average price and commission will be used for all trades executed; All participants receiving securities from the block trade will receive the average price. Part 2A - 11  CS Planning Corp dba Richardson Wealth Management Part 2A of Form ADV – Brochure • Multiple blocks may be executed within a single day. However, only trades executed within the block on the single day may be combined for purposes of calculating the average price. It is expected that this trade aggregation and allocation policy will be applied consistently. However, if application of this policy results in unfair or inequitable treatment to some or all of our Clients, we may deviate from this policy. Finally, it is our policy to minimize the occurrence of trade errors. Should any trade errors which are attributable to CSP occur, we shall take any steps necessary to put the Client in the position it should have been as if the trade error never occurred. In the event we determine that a bona fide trade error has occurred which is attributable to CSP, we will correct the trade error using funds from our error account. Depending on the internal trade error policies and procedures of the particular custodian, our error account may be debited if the correction results in a loss. Likewise, our error account may be credited if the correction results in a gain. This situation creates a conflict of interest as CSP has an incentive to recommend particular custodians over others that may not have a similar policy. Item 13 – Review of Accounts Client accounts are formally reviewed at least annually. Accounts are reviewed in the context of each Client's stated investment objectives and guidelines. We have a number of Advisory Affiliates who are assigned as the primary representative to a particular Client’s account. The Advisory Affiliate assigned to a particular Client’s account will be responsible for the periodic reviews to that account. Clients will be provided the Supplemental Brochure (Form ADV Part 2B) of any Advisory Affiliate providing advice related to their account. More frequent reviews may be triggered by a number of reasons including: a change in Client's investment objectives; tax considerations; large deposits or withdrawals; large sales or purchases; or changes in the economic climate. Investment advisory Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Advisor Affiliates may also provide Clients with periodic written reports summarizing the account activity and performance. Along with these reports, we discuss the asset allocation of the portfolio compared to the portfolio target allocations. Financial Planning Clients will typically receive a completed written financial plan unless otherwise agreed at the start of the engagement. Dependent upon the level and scope of Financial Planning services being provided, Advisor Affiliates will meet with clients at least twice per year or more often as a major life event occurs. Item 14 – Client Referrals and Other Compensation As disclosed under Item 12 (above), we (or our Affiliates) may receive “soft dollars” from certain custodians. The conflicts of interest these types of arrangements present and how we deal with these conflicts are described in detail under Item 12, above. Part 2A - 12  CS Planning Corp dba Richardson Wealth Management Part 2A of Form ADV – Brochure As disclosed under Items 5 and 10 above, representatives of CSP may also be licensed to sell insurance. The conflicts of interest these arrangements present and how we deal with these conflicts are described in detail under Item 5, above. Promoter Relationships Certain Advisory Affiliates of CSP may enter into promoter agreements that pay cash compensation to third-party intermediaries in exchange for their promotion, referral, and endorsement of our advisory services to prospective clients. The cash compensation paid to such promoters may take the form of a retainer, a flat advertising fee, a fee per referral, and/or a percentage of the advisory fees we collect from referred client accounts. These fees may be paid to the promoter on a one-time or recurring basis. Unless otherwise explicitly disclosed in writing to the client, the cash compensation paid to a promoter will be borne entirely by CSP and the Advisory Affiliate. Referred clients do not pay any additional or increased advisory fees as a result of having been referred to our firm by a paid third-party promoter. We will only engage third-party promoters in accordance with the requirements of the SEC’s “marketing rule” (SEC Rule 206(4)-1), promulgated under the Investment Advisers Act of 1940. Any promoters engaged for this purpose will disclose to you at or reasonably prior to the time of their referral or endorsement of CSP (i) that they will receive compensation from CSP as a result of their endorsement of our firm; (ii) a description of the material terms of the compensation they will receive; and (iii) a brief statement discussing the conflicts of interest arising out of the compensation arrangement and/or the relationship between CSP and the third-party promoter. Clients referred to our firm by a third-party promoter are encouraged to inquire with us if they have any questions about the foregoing arrangements. Item 15 – Custody We have the ability to debit fees, and we may have the ability to disburse or transfer certain client funds pursuant to Standing Letters of Authorization executed by Clients. We do not otherwise have custody of the assets in the account. We shall have no liability to a Client for any loss or other harm to any property in the account, including any harm to any property in the account resulting from the insolvency of the custodian or any acts of the agents or employees of the custodian and whether or not the full amount or such loss is covered by the Securities Investor Protection Corporation (“SIPC”) or any other insurance which may be carried by the custodian. The Client understands that SIPC provides only limited protection for the loss of property held by a custodian. Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Our Advisory Affiliate’s may also provide Clients with periodic written reports summarizing the account activity and performance. We urge all Clients to carefully review statements from the custodian and compare these to any reports that we may provide to you. Our reports may vary from custodial statements based on accounting procedures, reporting dates, or valuation methodologies of certain securities. Part 2A - 13  CS Planning Corp dba Richardson Wealth Management Part 2A of Form ADV – Brochure Item 16 – Investment Discretion Generally, Clients grant us and our Advisory Affiliates ongoing and continuous discretionary authority to execute investment recommendations in accordance with an agreed upon investment strategy or plan without the Client’s prior approval of each specific transaction. Under discretionary authority, Client allows us to purchase and sell securities and instruments in their account(s), arrange for delivery and payment in connection with the foregoing, select and retain sub-advisors, and act on behalf of the Client in matters necessary or incidental to the handling of the account, including monitoring certain assets. The only restrictions on this discretionary authority are those set by the Client on a case by case basis. In limited circumstances, an Advisory Affiliate will not have discretionary authority to determine or make changes to a Client’s stated investment strategy without the Client’s prior approval. However, CSP will still have complete discretion to implement its trading strategies to update the portfolio allocation within that stated investment strategy, without the Client’s prior approval. In this type of situation, CSP will require authorization from the Client before making any changes to a Client’s investment strategy. CSP will act in accordance with any agreed upon investment strategy, regardless of whether authority is discretionary or non-discretionary. Further, we make it a practice to question Clients to determine if there are any limitations to our authority on such matters. Item 17 – Voting Client Securities We do not have authority to vote and therefore do not vote Client securities. Additionally, we do not provide advice to Clients on how the Client should vote. Clients will receive proxies and other solicitations directly from the custodian or transfer agent. If any proxy materials are received on behalf of a Client, they will be sent directly to the Client who remains responsible to vote the proxy. Item 18 – Financial Information A portion of hourly rate or fixed fee projects are generally required to be paid in advance, however under no circumstances will we retain more than $1,200.00, more than six months in advance from any Client. We do have discretionary authority over Client funds or securities, but we have no financial commitments that would impair our ability to meet contractual and fiduciary commitments to Clients. Neither CSP nor any of its principals, nor Richardson Wealth Management, LLC or any of its principals, have been the subject of a bankruptcy petition at any time in the past. We have no financial conditions that would impair our ability to meet contractual commitments to our Clients. Part 2A - 14  CS Planning Corp dba Richardson Wealth Management Part 2A of Form ADV – Brochure Exhibit A – Summary of Material Changes This Item discusses only specific material changes that have been made to our Brochure since our last annual amendment dated March 4, 2025. Since that date, we have made the following material changes: Item 10, Item 12 and Item 14 have been updated to reflect that The H Group, Inc., The H Group Washington, Inc., and FocusPoint Solutions, Inc. are no longer affiliated entities of CSP under the common control of Christopher K. Hicks. We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (424) 422-8798 or Walt@richardsonwealthmanagement.com. Our Brochure is provided free of charge. Ex. A 

CS Planning Corp dba Tao Private Wealth Part 2A of Form ADV – Brochure CS PLANNING CORP DBA TAO PRIVATE WEALTH 1316 E. 35th Place, Suite 200 Tulsa, Oklahoma 74105 (918) 986-7282 Justin.hart@tao-pw.com www.taoprivatewealth.com April 29, 2026 This Brochure provides information about the qualifications and business practices of CS Planning Corp. dba Tao Private Wealth. If you have any questions about the contents of this Brochure, you may contact us at (918) 986-7282 or to obtain answers and additional information. CS Planning Corp is a registered investment adviser with the United States Securities and Exchange Commission (“SEC”). Registration of an investment adviser does not imply any level of skill or training. The information in this Brochure has not been approved or verified by the SEC or by any state securities authority. Additional information about CS Planning Corp. is available on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Part 2A - i  CS Planning Corp dba Tao Private Wealth Part 2A of Form ADV – Brochure Item 2 – Material Changes We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (918) 986-7282. Our Brochure is provided free of charge. Part 2A - ii  CS Planning Corp dba Tao Private Wealth Part 2A of Form ADV – Brochure Item 3 – Table of Contents Page Item 1 – Cover Page ......................................................................................................................... i Item 2 – Material Changes .............................................................................................................. ii Item 3 – Table of Contents ............................................................................................................. iii Item 4 – Advisory Business ............................................................................................................ 4 Item 5 – Fees and Compensation .................................................................................................... 5 Item 6 – Performance-Based Fees and Side-By-Side Management ............................................... 8 Item 7 – Types of Clients ................................................................................................................ 8 Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss ........................................ 8 Item 9 – Disciplinary Information ................................................................................................ 12 Item 10 – Other Financial Industry Activities and Affiliations .................................................... 12 Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading ... 13 Item 12 – Brokerage Practices ...................................................................................................... 14 Item 13 – Review of Accounts ...................................................................................................... 15 Item 14 – Client Referrals and Other Compensation .................................................................... 15 Item 15 – Custody ......................................................................................................................... 16 Item 16 – Investment Discretion ................................................................................................... 16 Item 17 – Voting Client Securities................................................................................................ 17 Item 18 – Financial Information ................................................................................................... 17 Exhibit A – Summary of Material Changes .................................................................................... 1 Part 2A - iii  CS Planning Corp dba Tao Private Wealth Part 2A of Form ADV – Brochure Item 4 – Advisory Business CS Planning Corp (“CSP”) is an SEC registered investment advisory firm located in Portland, Oregon. We provide fee-only investment supervisory, portfolio management, investment consulting and financial planning services. The firm has been in business since 2009. CSP is owned by Christopher K. Hicks, President and Chief Compliance Officer. Our investment advisory services are coordinated through our network of Advisory Affiliates. Advisory Affiliates may have their own legal business entities whose trade names and logos are used for marketing purposes and may appear on marketing materials or client statements. The Client should understand that the businesses are legal entities of the Advisory Affiliate and not of our firm, CSP, and the advisory services of the Advisory Affiliate are provided through our firm, CSP. CSP has the arrangement described above with Tao Private Wealth. Tao Private Wealth, LLC (“TPW”) is an Oklahoma limited liability company solely owed by Justin A. Hart, who is an investment advisor representative (“IAR”) associated with CSP. Mr. Hart offers investment advisory services exclusively through CSP and only utilizes TPW for marketing purposes. Tao TPW is not a registered investment advisor and is not affiliated with CSP. Our investment approach utilizes broadly diversified portfolios and a systematic strategy to manage client portfolios. Through our Advisory Affiliates, we help Clients coordinate and prioritize their financial lives with all aspects of their life goals. Integrating investments across all individual retirement accounts, taxable accounts, and employee retirement accounts is crucial to the process. Client input and involvement are critical parts of the financial planning process and implementation of investment decisions. After Client assets are invested, we continuously monitor their investments and provide advice related to ongoing financial and investment needs. Advice and services are tailored to the stated objectives of the Client(s). Our Advisory Affiliates discuss with the Client critically important information such as the Client’s risk tolerance, time horizon, and projected future needs, to formulate an investment strategy. This information and strategy guides us in objectively and suitably managing the Client’s account. Our Advisory Affiliates meet with Clients as needed to review portfolio performance, discuss current issues, and re-assess goals and plans. Our investment recommendations include ETFs, mutual funds, exchange-listed equity securities, certificates of deposit, municipal securities, U.S. government securities and money market funds when suitable and appropriate for a Client’s particular situation. If Clients hold other types of investments, we will advise them on those investments also. Clients may impose restrictions on investing in certain securities or types of securities. We consider such restrictions when formulating the Client’s investment strategy. See Item 8 for a description of our investment strategy. We do not manage Wrap Fee programs. CS Planning manages $1,960,873,373 of Client assets on a discretionary basis and $0 of Client assets on a non-discretionary basis. These amounts were calculated as of December 31, 2025. Part 2A - 4  CS Planning Corp dba Tao Private Wealth Part 2A of Form ADV – Brochure Item 5 – Fees and Compensation We provide investment supervisory, financial planning, and investment consulting services to Clients primarily under the following fee schedules below: Assets Under Management: Maximum Annual Wealth Management Retainer Fees: Above $1,000,000 Up to 0.95% Less than $1,000,000 Up to 1.5% The recommended minimum investment amount for establishing and maintaining an advisory account is $1,000,000. This minimum is based on the aggregate amount of client accounts per household. We may accept smaller accounts on a case-by-case basis. Existing clients may be grandfathered into a different fee. Fees are generally negotiable. We may also provide investment advice or financial planning to Clients on an hourly or fixed rate fee. Our maximum hourly rate is $250.00 per hour depending on the complexity of the issue being addressed. Fixed fee project pricing is quoted for each project, depending on the scope of work performed. Notwithstanding the above, project fees are generally negotiable. Client’s asset management accounts are billed monthly in advance. Fees are paid to us directly from the client’s account by the custodian upon our submission of an invoice. Payment of fees may result in the liquidation of Client’s securities if there is insufficient cash in the account. The fee is based on the market value of the Client’s account on the last trading day of the prior period. Market value includes all account values and transaction information as of the end of each month (not adjusted by any margin debit). To determine value, securities and other instruments traded on a market for which actual transaction prices are publicly reported are generally valued at the last reported sale price on the principal market in which they are traded. Mutual Funds are only valued once per day after the close of the market. Whenever valuation information for specific, illiquid, foreign, private or other investments is not available through the custodian, our approach will be to value at zero. We do this in order to not overvalue a position which could potentially over inflate billing calculations. Alternatively, we may also seek to obtain and document price information from at least one independent source, whether it be a broker-dealer, bank, pricing service or other source. The monthly fee will be equal to the agreed upon annual rate, multiplied by the market value of the account for that month. This number is then divided by twelve. Fees for a partial month at the commencement or termination of an agreement will be prorated based on the number of days the account was open during the month. Monthly fee adjustments for additional assets received into an account during a month or for partial withdrawals may also Part 2A - 5  CS Planning Corp dba Tao Private Wealth Part 2A of Form ADV – Brochure be provided as negotiated. We may modify the terms of the fee agreement by giving Clients 30 days written notice in advance. Clients may pay commissions and trading fees on trades initiated by us, in addition to other agreed upon fees. . Notwithstanding the foregoing, fees are generally negotiable. Clients may be required to pay other miscellaneous charges or fees directly to the custodian (e.g. wire fees) as stated in the custodial agreements. Additionally, mutual funds and/or exchange- traded funds have additional internal expenses which generally include a fund management fee, other fund expenses, and a possible distribution fee. In addition, some funds charge a redemption fee on shares bought and sold within a short period. Funds describe their expenses in their prospectuses, summary prospectuses, or product descriptions. Clients are advised that these fees are separate and additional expenses incurred by the Client. See Item 12 for additional information on Brokerage Practices. Our fees include the time necessary to work with Client’s attorney, accountant or other third party professionals in reaching agreement on financial planning or investment solutions, as well as assisting those advisors in implementation of all appropriate documents. However, we are not responsible for attorney, accountant or other third party professional fees charged to Client as a result of these activities. In some instances, we may recommend that all or a portion of Client assets be managed by an unrelated Third Party Asset Manager (“TPAM”) or sub-advisor. These arrangements are more fully disclosed in Item 10, below. Generally, Clients pay all Wealth Management Retainer fees monthly in advance. All Wealth Management agreements may be terminated by the Client at any time by providing us with written notice. Upon termination, any fees that have been earned by us but not yet paid will be immediately due and payable. Clients are also responsible for all applicable charges including, but not limited to, account administrative fees, account closure fees and all trading costs due to the termination, including any fees the mutual funds may assess. Upon request, we will provide a good-faith estimate of these fees. Payment of fixed fee projects shall be made as agreed by the parties. Hourly rate projects are generally invoiced by us with payment due by Client upon receipt of the invoice. We may estimate the number of hours necessary to complete a project, and we may collect a portion of this estimate up front and invoice the balance. Upon termination of any hourly or fixed fee project, any prepaid but unearned fees will be promptly refunded to the Client. CSP is a fee only registered investment adviser and does not act as an insurance brokerage or agency and is not otherwise affiliated with any insurance brokerages or agencies. Rollover Recommendations As part of our investment advisory services to you, we may recommend that you roll assets from your employer’s retirement plan, such as a 401(k), 457, or ERISA 403(b) account (collectively, a “Plan Account”), to an individual retirement account, such as a SIMPLE IRA, SEP IRA, Traditional IRA, or Roth IRA (collectively, an “IRA Account”) that we will manage on your behalf. We may also recommend rollovers from IRA Accounts to Plan Accounts, from Plan Part 2A - 6  CS Planning Corp dba Tao Private Wealth Part 2A of Form ADV – Brochure Accounts to Plan Accounts, and from IRA Accounts to IRA Accounts. When we provide any of the foregoing rollover recommendations we are acting as fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act (“ERISA”) and/or the Internal Revenue Code (“IRC”), as applicable, which are laws governing retirement accounts. If you elect to roll the assets to an IRA that is subject to our management, we will charge you an asset-based fee as set forth in the advisory agreement you executed with our firm. This creates a conflict of interest because it creates a financial incentive for our firm to recommend the rollover to you (i.e., receipt of additional fee-based compensation). You are under no obligation, contractually or otherwise, to complete the rollover. Moreover, if you do complete the rollover, you are under no obligation to have the assets in an IRA managed by our firm. Due to the foregoing conflict of interest, when we make rollover recommendations, we operate under a special rule that requires us to act in your best interests and not put our interests ahead of yours. Under this special rule’s provisions, we must:  meet a professional standard of care when making investment recommendations (give prudent advice);  never put our financial interests ahead of yours when making recommendations (give loyal advice);  avoid misleading statements about conflicts of interest, fees, and investments;  follow policies and procedures designed to ensure that we give advice that is in your best interests;  charge no more than a reasonable fee for our services; and  give you basic information about conflicts of interest. Many employers permit former employees to keep their retirement assets in their company plan. Also, current employees can sometimes move assets out of their company plan before they retire or change jobs. In determining whether to complete the rollover to an IRA, and to the extent the following options are available, you should consider the costs and benefits of a rollover. Note that an employee will typically have four options in this situation: 1. leaving the funds in your employer’s (former employer’s) plan; 2. moving the funds to a new employer’s retirement plan; 3. cashing out and taking a taxable distribution from the plan; or 4. rolling the funds into an IRA rollover account. Each of these options has positives and negatives. Because of that, along with the importance of understanding the differences between these types of accounts, we will provide you with a written explanation of the advantages and disadvantages of both account types and the basis for our belief that the rollover transaction we recommend is in your best interests. As an alternative to providing you with a rollover recommendation, we may instead take an entirely educational approach in accordance with the U.S. Department of Labor’s Interpretive Bulletin 96- 1. Under this approach, our role will be limited only to providing you with general educational materials regarding the pros and cons of rollover transactions. We will make no recommendation to you regarding the prospective rollover of your assets and you are advised to speak with your Part 2A - 7  CS Planning Corp dba Tao Private Wealth Part 2A of Form ADV – Brochure trusted tax and legal advisors with respect to rollover decisions. As part of this educational approach, we may provide you with materials discussing some or all of the following topics: the general pros and cons of rollover transactions; the benefits of retirement plan participation; the impact of pre-retirement withdrawals on retirement income; the investment options available inside your Plan Account; and high level discussion of general investment concepts (e.g., risk versus return, the benefits of diversification and asset allocation, historical returns of certain asset classes, etc.). We may also provide you with questionnaires and/or interactive investment materials that may provide a means for you to independently determine your future retirement income needs and to assess the impact of different asset allocations on your retirement income. You will make the final rollover decision. Item 6 – Performance-Based Fees and Side-By-Side Management We do not charge any performance-based fees for our services or engage in side-by-side management. Item 7 – Types of Clients We provide investment advice to individuals, businesses, pension and profit sharing plans, trusts, estates, and charitable organizations. Because each Client is unique, they must be willing to be involved in the planning and ongoing processes. Such involvement does not have to be time consuming, however we want our Clients to remain informed about their overall financial situation. The recommended minimum investment amount for establishing and maintaining an advisory account is $1,000,000. This minimum is based on the aggregate amount of client accounts per household. We may accept smaller accounts on a case-by-case basis. Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss We create broadly diversified portfolios in the worldwide fixed-income and equity markets, combined with periodic rebalancing. Our Advisory Affiliates create an investment strategy with each Client, outlining the investment philosophy, management procedures, and long-term goals for the investor. Portfolio design is tailored to each Client’s risk tolerance and preferences. Types of Investments As part of our core investment approach, we offer advice on investments primarily including mutual funds. However, we may also utilize other investments such as: exchange-traded funds, closed-end funds, equity securities, debt securities, certificates of deposit, municipal securities, U.S. government securities, and money market funds when suitable and appropriate. In limited circumstances, and only when suitable and appropriate, we may offer advice on digital assets and cryptocurrency. Each type of security has its own unique set of risks associated with it, and it would not be possible to disclose all of the specific risks of every type of investment in this brochure. If our Clients have any questions regarding the risks associated with a particular investment, they are encouraged to contact us. Part 2A - 8  CS Planning Corp dba Tao Private Wealth Part 2A of Form ADV – Brochure Mutual funds are professionally managed collective investment companies that pool money from many investors and invest in stocks, bonds, short-term money market instruments, other mutual or exchange traded funds, other securities or any combination thereof. The fund will have a manager that trades the fund's investments in accordance with the fund's investment objective. While mutual funds generally provide diversification, risks can be significantly increased if the fund is concentrated in a particular sector of the market, primarily invests in small cap or speculative companies, uses leverage (i.e., borrows money) to a significant degree, or concentrates in a particular type of security (i.e., equities) rather than balancing the fund with different types of securities. Other fund risks include foreign securities and currency risk, emerging markets risk, small-cap, mid-cap and large-cap risk, trading risk, and turnover risk that can increase fund expenses and may decrease fund performance. Brokerage and transactions costs incurred by the fund will reduce returns. ETFs are investment funds traded on stock exchanges, much like stocks or equities. An ETF holds assets such as stocks, commodities, or bonds and trades at approximately the same price as the net asset value of its underlying assets over the course of the trading day. Most ETFs track an index, such as the S&P 500. However, some ETFs are fully transparent actively managed funds. Market risk is, perhaps, the most significant risk associated with ETFs. This risk is defined by the day-to- day fluctuations associated with any exchange-traded security, where fluctuations occur in part based on the perception of investors. Individual equity securities (also known simply as “equities” or “stock”) are assessed for risk in numerous ways. Price fluctuations and market risk are the most significant risk concerns. As such, the value of your investment can increase or decrease over time. Furthermore, you should understand that stock prices can be affected by many factors including, but not limited to, the overall health of the economy, the health of the market sector or industry of the issuing company, and national and political events. When investing in stock, it is important to focus on the average returns achieved over a given period of time, across a well-diversified portfolio. Individual debt securities (or “bonds”) are typically safer investments than equity securities, but their risk can also vary widely based on: the financial health of the issuer; the risk that the issuer might default; when the bond is set to mature; and, whether or not the bond can be “called” prior to maturity. When a bond is called, it may not be possible to replace it with a bond of equal character paying the same rate of return. Primarily we invest with a focus on Long Term Purchases, where securities are purchased with the expectation that the value of those securities will grow over a relatively long period of time, generally greater than one year. Sometimes we will employ a Short Term Purchase strategy where securities are purchased with the expectation that they will be sold within a relatively short period of time, generally less than one year, to take advantage of the securities’ short-term price fluctuations. Short-term trading (in general, selling securities within 30 days of purchasing the same securities) is not a fundamental part of our overall investment strategy. Digital Asset Risk: From time-to-time, and only where suitable for clients, we may recommend investments in certain digital currencies, including, without limitation, Bitcoin, Ethereum, Litecoin, and others (collectively, “Cryptocurrency”). Where exposure to this asset class is appropriate, we will typically, if not exclusively, obtain such exposure through purchases and sales of ETFs and other publicly traded securities available through the Fidelity Digital Assets platform. Part 2A - 9  CS Planning Corp dba Tao Private Wealth Part 2A of Form ADV – Brochure Investment in Cryptocurrency involves an extremely high degree of risk and is more speculative than an investment in publicly-traded securities like stocks, bonds, mutual funds, and ETFs. Unlike the market valuations of publicly-traded stocks and bonds which can be objectively valued on the basis of the issuer’s assets, income, debts, liabilities, operations, history of credit-worthiness and other factors, prices of Cryptocurrency are based entirely on the market’s perception of value and are subject to rapid changes in market sentiment. Accordingly, Cryptocurrency is subject to an extremely high level of price volatility, including “flash crashes,” and may lose significant value in a matter of minutes, hours, or days. It is not uncommon for the value of Cryptocurrency to move as much as twenty percent (20%) or more in a single day. The ownership of particular Cryptocurrency is opaque and therefore certain Cryptocurrency may be owned and controlled by relatively small number of individuals, increasing the potential for fraud and market-manipulation such as pump-and-dump schemes and other fraudulent criminal schemes. Evaluation and understanding of the features, functions, and other properties of Cryptocurrency requires a high level of technical knowledge and sophistication. The market for Cryptocurrency is in its infancy, is rapidly evolving, and its future is unknown. Governments and central banks do not create, sponsor, support, back, insure, or control Cryptocurrencies and there is no guarantee of their future viability as a store of value or a means of exchange. Federal, state, or foreign governments may restrict the use and exchange of cryptocurrency, and regulation in the United States is still developing. Cryptocurrency is not legal tender in most jurisdictions, including the United States. No laws require individuals or businesses to accept Cryptocurrency as a form of payment and Cryptocurrency does not have any intrinsic value. Its value derives entirely from market forces of supply and demand. Cryptocurrency exchanges and other trading venues on which Cryptocurrencies trade are relatively new and, in most cases, largely unregulated and may therefore be more exposed to fraud and failure than established, regulated exchanges for securities, derivatives, and other currencies. Cryptocurrency exchanges may stop operating or permanently shut down due to fraud, technical glitches, hackers, or malware. Due to relatively recent launches, most Cryptocurrencies have a limited trading history, making it difficult for investors to evaluate investments. Generally, Cryptocurrency transactions are irreversible, such that an improper transfer can only be reversed by the receiver of the cryptocurrency agreeing to return the cryptocurrency to the sender. Accordingly, investment in Cryptocurrency is not appropriate for all investors and you should only invest “risk capital” in such asset class (e.g., funds, the complete and total loss of which, would have insubstantial effect on your overall financial circumstances and financial goals). Methods of Analysis We may use one or more of the following methods of analysis when formulating investment advice: Top-Down Global Macro-Economic Analysis involves a big-picture analysis of the prevailing economic, demographic and social trends followed by a more focused analysis at the country level, then the industry level and ultimately the specific security level. Mutual Fund/Exchange Traded Fund Analysis involves qualitative analysis looking at factors such as the background and experience of the fund manager and/or the fund company (style, Part 2A - 10  CS Planning Corp dba Tao Private Wealth Part 2A of Form ADV – Brochure consistency, risk-adjusted performance, management expenses, average daily trading volume, etc.). Fundamental analysis involves the analysis of financial statements, the general financial health of companies, and/or the analysis of management or competitive advantages. This type of analysis concentrates on factors that determine a company’s value and expected future earnings. This strategy would normally encourage equity purchases in stocks that are undervalued or priced below their perceived value. The risk assumed is that the market will fail to reach expectations of perceived value. Technical analysis Technical analysis is a method of evaluating securities that involves a statistical analysis of market activity, such as price and volume. Technical analysts do not attempt to measure a security’s intrinsic value, but rather, use charts and other tools to identify patterns that can be used as a basis for investment decisions. There are many different forms of technical analysis: Some rely on chart patterns, others use technical indicators and oscillators, and most use a combination of techniques. In any case, technical analysts’ exclusive use of historical price and volume data is what separates them from their fundamental counterparts. Unlike fundamental analysts, technical analysts don’t concern themselves with a stock’s valuation – the only thing that matters are past trading data and what information the data might provide about future price movements. Technical analysis is based on three assumptions: 1. The market discounts everything. 2. Price moves in trends. 3. History tends to repeat itself. Investment Risk of Loss As indicated in the descriptions above, investing in securities involves risk of loss that you should be prepared to bear. We do not represent or guarantee that our services or methods of analysis can or will predict future results, successfully identify market tops or bottoms, or insulate Clients from losses due to market corrections or declines. We cannot offer any guarantees or promises that your financial goals and objectives will be met. Past performance is in no way an indication of future performance. Except as may otherwise be provided by law, we are not liable to Clients for: • Any loss that a Client may suffer by reason of any investment decision made or other action taken or omitted in good faith by us with that degree of care, skill, prudence and diligence under the circumstances that a prudent person acting in a fiduciary capacity would use; • Any loss arising from our adherence to a Client’s instructions, or the disregard of our recommendations made to a Client; or • Any act or failure to act by a custodian or other third party to a Client’s account. Part 2A - 11  CS Planning Corp dba Tao Private Wealth Part 2A of Form ADV – Brochure It is the responsibility of the Client to give us complete information and to notify us of any changes in financial circumstances or goals. Item 9 – Disciplinary Information Advisor Affiliate principal, Justin Hart, has never been subject to any legal or disciplinary proceedings which would be considered material (or otherwise) to a client’s evaluation of him or any of the services he provides through his affiliate with CSP. Our investment advisory services are coordinated through Tao Private Wealth. Tao Private Wealth, LLC is an Oklahoma limited liability company solely owned by Justin A. Hart, who is an investment advisor representative (“IAR”) associated with CSP, effective October 2017. Registered investment advisers are required to disclose all material facts regarding any legal or disciplinary events that would be material to your evaluation of or the integrity of the firm’s management. CS Planning Corp. has no information applicable to this Item. Item 10 – Other Financial Industry Activities and Affiliations Affiliated Entities: CSP is affiliated through common ownership and control with Palouse Capital Management, Inc. (“PCM”). PCM and CSP are under common control of Christopher K. Hicks who is considered a control person of each firm because he holds more than 25% ownership interest in each firm. PCM is an investment advisor registered with the Securities and Exchange Commission. PCM offers investment advisory services through numerous Advisory Affiliates to the firm. Outside Business Activities of Advisory Affiliates: As disclosed in Item 5, above, Advisory Affiliates of CSP may also be independently licensed as insurance agents with other agencies. Affiliates may recommend the purchase and sale of certain insurance products to Clients. As a fiduciary, the Affiliate must act primarily for the benefit of CSP Clients and will only transact insurance related business with Clients when the products are fully disclosed, suitable, and appropriate to fit their needs, and in order to simplify the implementation of various wealth management strategies. Broker-Dealer Affiliation Certain Advisory Affiliates of CSP are Dually Registered Persons of broker dealer firms unaffiliated with CSP. In their separate capacity as registered representatives, these Advisor Affiliates will typically receive commissions for the implementation of recommendations for commissionable transactions. Clients are not obligated to implement any recommendation provided by Advisory Affiliates of CSP. Promotor Relationships We may enter into promoter agreements with individuals or other registered investment advisors. Promoter arrangements and requirements are more fully described in Item 14 (“Client Referrals and Other Compensation”), below. We do not believe this arrangement creates any conflicts of interest with any of our Clients. Part 2A - 12  CS Planning Corp dba Tao Private Wealth Part 2A of Form ADV – Brochure Other Investment Managers: On occasion, we may recommend and engage unaffiliated Third Party Asset Managers (TPAM) or sub-advisors who provide customized investment portfolio management services. These services may include the construction of investment portfolios, execution of securities purchase and sale transactions, and portfolio administration, including tracking of and reporting on portfolio performance and investment results. We are authorized by our Clients to share non-public, personal information with TPAMs or sub- advisors for the purpose of managing their portfolios. However we require any TPAM or sub- advisor to execute a confidentiality agreement and not share non-public personal information with any unauthorized person or entity. Clients are generally required to enter into a separate advisory agreement with any TPAM or sub- advisor. The use of TPAMs or sub-advisors may cause Clients to incur additional fees. If applicable, any additional fees will be fully disclosed to Clients in a separate agreement with the TPAM or sub-advisor. Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading We have a Code of Ethics which all employees are required to follow. The Code of Ethics outlines our high standard of business conduct, and fiduciary duty to Clients. The Code of Ethics includes provisions relating to the confidentiality of Client information, a prohibition on insider trading, personal securities trading procedures, improper use of Firm property, and diversion of investment and business opportunities, among other things. A copy of the code of ethics is available to any Client or prospective Client upon request by contacting us at (918) 986-7282. Brochures are provided free of charge. We or individuals associated with our firm may buy and sell some of the same securities for their own account that we buy and sell for Clients. When appropriate we will purchase or sell securities for Clients before purchasing the same for our account or allowing representatives to purchase or sell the same for their own account. However, we do allow the accounts of employees to be included in block trading alongside the accounts of Clients. In some cases we or our representatives may buy or sell securities for our own account for reasons not related to the strategies adopted for our Clients. Our employees are required to follow the Code of Ethics when making trades for their own accounts in securities which are recommended to and/or purchased for Clients. The Code of Ethics is designed to assure that the personal securities transactions will not interfere with decisions made in the best interest of advisory Clients while at the same time, allowing employees to invest their own accounts. In the event a material conflict of interest not already discussed in this document should arise, we will disclose to our advisory Clients any material conflict of interest relating to us, our representatives, or any of our employees which could reasonably be expected to impair the rendering of unbiased and objective advice. As any advisory situation could present a conflict of interest, we have established the following restrictions to ensure our fiduciary responsibilities: Part 2A - 13  CS Planning Corp dba Tao Private Wealth Part 2A of Form ADV – Brochure • A director, officer, associated person, or employee of CSP or TPW shall not buy or sell securities for his personal portfolio where his decision is substantially derived, in whole or in part, by reason of his employment unless the information is also available to the investing public on reasonable inquiry. No person of CSP or TPW shall prefer his or her own interest to that of the advisory Client. • We maintain a list of all securities holdings for the firm and for anyone associated with its advisory practice who has access to advisory recommendations. An appropriate officer reviews these holdings on a regular basis. • Any individual not in observance of the above may be subject to discipline up to and including termination. Item 12 – Brokerage Practices Our Clients’ assets are held by independent third-party qualified custodians. We do recommend certain custodians to Clients, however, Clients are not obligated to use any particular custodian recommended by us. We reserve the right to decline acceptance of any Client account for which the Client directs the use of a particular custodian if we believe that this choice would hinder either our fiduciary duty to the Client or our ability to service the account. In recommending custodians, we will comply with its fiduciary duty to seek best execution and with the Securities Exchange Act of 1934. We will take into account such relevant factors as: • • • • Price; The custodian’s facilities, reliability and financial responsibility; The ability of the custodian to effect transactions, particularly with regard to such aspects as timing, order size and execution of order; The research and related brokerage services provided by such custodian to us, notwithstanding that the account may not be the direct or exclusive beneficiary of such services; and Any other factors that we consider to be relevant. • We may aggregate trades for Clients. The allocations of a particular security will be determined by us before the trade is placed with the broker. When practical, Client trades in the same security will be bunched in a single order (a “block”) in an effort to obtain best execution at the best security price available. When employing a block trade: • • • • We will make reasonable efforts to attempt to fill Client orders by day-end. If the block order is not filled by day-end, we will allocate shares executed to underlying accounts on a pro rata basis, adjusted as necessary to keep Client transaction costs to a minimum. If a block order is filled (full or partial fill) at several prices through multiple trades, an average price and commission will be used for all trades executed; All participants receiving securities from the block trade will receive the average price. Part 2A - 14  CS Planning Corp dba Tao Private Wealth Part 2A of Form ADV – Brochure • Multiple blocks may be executed within a single day. However, only trades executed within the block on the single day may be combined for purposes of calculating the average price. It is expected that this trade aggregation and allocation policy will be applied consistently. However, if application of this policy results in unfair or inequitable treatment to some or all of our Clients, we may deviate from this policy. Finally, it is our policy to minimize the occurrence of trade errors. Should any trade errors which are attributable to CSP occur, we shall take any steps necessary to put the Client in the position it should have been as if the trade error never occurred. In the event we determine that a bona fide trade error has occurred which is attributable to CSP, we will correct the trade error using funds from our error account. Depending on the internal trade error policies and procedures of the particular custodian, our error account may be debited if the correction results in a loss. Likewise, our error account may be credited if the correction results in a gain. This situation creates a conflict of interest as CSP has an incentive to recommend particular custodians over others that may not have a similar policy. Item 13 – Review of Accounts Client accounts are formally reviewed at least annually. Accounts are reviewed in the context of each Client’s stated investment objectives and guidelines. We have a number of Advisory Affiliates who are assigned as the primary representative to a particular Client’s account. The Advisory Affiliate assigned to a particular Client’s account will be responsible for the periodic reviews to that account. Clients will be provided the Supplemental Brochure (Form ADV Part 2B) of any Advisory Affiliate providing advice related to their account. More frequent reviews may be triggered by a number of reasons including: a change in Client's investment objectives; tax considerations; large deposits or withdrawals; large sales or purchases; or changes in the economic climate. Investment advisory Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Advisor Affiliates may also provide Clients with periodic written reports summarizing the account activity and performance. Along with these reports, we discuss the asset allocation of the portfolio compared to the portfolio target allocations. Financial Planning Clients will typically receive a completed written financial plan unless otherwise agreed at the start of the engagement. However additional review or reports will not typically be provided unless otherwise provided for under the terms of the engagement. Consulting Services Clients will not typically receive reports or formal reviews due to the nature of the service. Item 14 – Client Referrals and Other Compensation As disclosed under Item 12 (above), we (or our Affiliates) may receive “soft dollars” from certain custodians. The conflicts of interest these types of arrangements present and how we deal with these conflicts are described in detail under Item 12, above. Part 2A - 15  CS Planning Corp dba Tao Private Wealth Part 2A of Form ADV – Brochure Promoter Relationships Certain Advisory Affiliates of CSP may enter into promoter agreements that pay cash compensation to third-party intermediaries in exchange for their promotion, referral, and endorsement of our advisory services to prospective clients. The cash compensation paid to such promoters may take the form of a retainer, a flat advertising fee, a fee per referral, and/or a percentage of the advisory fees we collect from referred client accounts. These fees may be paid to the promoter on a one-time or recurring basis. Unless otherwise explicitly disclosed in writing to the client, the cash compensation paid to a promoter will be borne entirely by CSP and the Advisory Affiliate. Referred clients do not pay any additional or increased advisory fees as a result of having been referred to our firm by a paid third-party promoter. We will only engage third-party promoters in accordance with the requirements of the SEC’s “marketing rule” (SEC Rule 206(4)-1), promulgated under the Investment Advisers Act of 1940. Any promoters engaged for this purpose will disclose to you at or reasonably prior to the time of their referral or endorsement of CSP (i) that they will receive compensation from CSP as a result of their endorsement of our firm; (ii) a description of the material terms of the compensation they will receive; and (iii) a brief statement discussing the conflicts of interest arising out of the compensation arrangement and/or the relationship between CSP and the third-party promoter. Clients referred to our firm by a third-party promoter are encouraged to inquire with us if they have any questions about the foregoing arrangements. Item 15 – Custody We have the ability to debit fees, and we may have the ability to disburse or transfer certain client funds pursuant to Standing Letters of Authorization executed by Clients. Otherwise, we do not otherwise have custody of the assets in the account. We shall have no liability to a Client for any loss or other harm to any property in the account, including any harm to any property in the account resulting from the insolvency of the custodian or any acts of the agents or employees of the custodian and whether or not the full amount or such loss is covered by the Securities Investor Protection Corporation (“SIPC”) or any other insurance which may be carried by the custodian. The Client understands that SIPC provides only limited protection for the loss of property held by a custodian. Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Our Advisory Affiliate’s may also provide Clients with periodic written reports summarizing the account activity and performance. We urge all Clients to carefully review statements from the custodian and compare these to any reports that we may provide to you. Our reports may vary from custodial statements based on accounting procedures, reporting dates, or valuation methodologies of certain securities. Item 16 – Investment Discretion Generally, Clients grant us and our Advisory Affiliates ongoing and continuous discretionary authority to execute investment recommendations in accordance with an agreed upon investment strategy or plan without the Client’s prior approval of each specific transaction. Under discretionary authority, Client allows us to purchase and sell securities and instruments in their Part 2A - 16  CS Planning Corp dba Tao Private Wealth Part 2A of Form ADV – Brochure account(s), arrange for delivery and payment in connection with the foregoing, select and retain sub-advisors, and act on behalf of the Client in matters necessary or incidental to the handling of the account, including monitoring certain assets. The only restrictions on this discretionary authority are those set by the Client on a case-by-case basis. In limited circumstances, an Advisory Affiliate will not have discretionary authority to determine or make changes to a Client’s stated investment strategy without the Client’s prior approval. However CSP will still have complete discretion to implement its trading strategies to update the portfolio allocation within that stated investment strategy, without the Client’s prior approval. In this type of situation, CSP will require authorization from the Client before making any changes to a Client’s investment strategy. CSP will act in accordance with any agreed upon investment strategy, regardless of whether authority is discretionary or non-discretionary. Further, we make it a practice to question Clients to determine if there are any limitations to our authority on such matters. Item 17 – Voting Client Securities We do not have authority to vote and therefore do not vote Client securities. Additionally, we do not provide advice to Clients on how the Client should vote. Clients will receive proxies and other solicitations directly from the custodian or transfer agent. If any proxy materials are received on behalf of a Client, they will be sent directly to the Client who remains responsible to vote the proxy. Item 18 – Financial Information A portion of hourly rate or fixed fee projects are generally required to be paid in advance, however under no circumstances will we retain more than $1,200.00, more than six months in advance from any Client. We do have discretionary authority over Client funds or securities, but we have no financial commitments that would impair our ability to meet contractual and fiduciary commitments to Clients. Neither CSP, nor any of the principals, have been the subject of a bankruptcy petition at any time in the past. We have no financial conditions that would impair our ability to meet contractual commitments to our Clients. Part 2A - 17  CS Planning Corp dba Tao Private Wealth Part 2A of Form ADV – Brochure Exhibit A – Summary of Material Changes The most recent annual amendment filing of this Brochure for CS Planning Corp dba Tao Private Wealth was made on April 10, 2025. Since that filing, we have made the following material changes: Item 10 has been updated to indicate that Advisory Affiliates of CSP may also be independently licensed as insurance agents with other agencies, that certain Advisory Affiliates of CSP are Dually Registered Persons of broker dealer firms unaffiliated with CSP, and that CSP may enter into promoter agreements with individuals or other registered investment advisors. Item 10, Item 12 and Item 14 have been updated to reflect that The H Group, Inc., The H Group Washington, Inc., and FocusPoint Solutions, Inc. are no longer affiliated entities of CSP under the common control of Christopher K. Hicks. We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (918) 986-7282. Our Brochure is provided free of charge. Ex. A 

CS PLANNING CORP DBA TECHNICAL MNGT GP Part 2A of Form ADV – Brochure CS PLANNING CORP DBA TECHNICAL MNGT GP 3106 Edgewood Drive SE Jefferson, OR 97352 (971) 218-4053 April 28, 2026 This Brochure provides information about the qualifications and business practices of CS Planning Corp. dba TECHNICAL MNGT GP. If you have any questions about the contents of this Brochure, you may contact us at (971) 218-4053 or to obtain answers and additional information. CS Planning Corp is a registered investment adviser with the United States Securities and Exchange Commission (“SEC”). Registration of an investment adviser does not imply any level of skill or training. The information in this Brochure has not been approved or verified by the SEC or by any state securities authority. information about CS Planning Corp. is available on the SEC’s website at Additional www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Part 2A - i  CS PLANNING CORP DBA TECHNICAL MNGT GP Part 2A of Form ADV – Brochure Item 2 – Material Changes We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (971) 218-4053. Our Brochure is provided free of charge. Part 2A - ii  CS PLANNING CORP DBA TECHNICAL MNGT GP Part 2A of Form ADV – Brochure Item 3 – Table of Contents Page Item 1 – Cover Page ........................................................................................................................................... i Item 2 – Material Changes ................................................................................................................................ ii Item 3 – Table of Contents ............................................................................................................................. iii Item 4 – Advisory Business .............................................................................................................................. 4 Item 5 – Fees and Compensation .................................................................................................................... 5 Item 6 – Performance-Based Fees and Side-By-Side Management ........................................................... 8 Item 7 – Types of Clients ................................................................................................................................. 8 Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss ................................................... 8 Item 9 – Disciplinary Information ................................................................................................................ 11 Item 10 – Other Financial Industry Activities and Affiliations ................................................................ 11 Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading ........... 12 Item 12 – Brokerage Practices ....................................................................................................................... 13 Item 13 – Review of Accounts ...................................................................................................................... 14 Item 14 – Client Referrals and Other Compensation .................................................................................. 14 Item 15 – Custody ........................................................................................................................................... 15 Item 16 – Investment Discretion .................................................................................................................. 15 Item 17 – Voting Client Securities .................................................................................................................. 16 Item 18 – Financial Information ................................................................................................................... 16 Exhibit A – Summary of Material Changes ................................................................................................... 1 Part 2A - iii  CS PLANNING CORP DBA TECHNICAL MNGT GP Part 2A of Form ADV – Brochure Item 4 – Advisory Business CS Planning Corp (“CSP”) is an SEC registered investment advisory firm located in Portland, Oregon. We provide fee-only investment supervisory, portfolio management, investment consulting and financial planning services. The firm has been in business since 2009. CSP is owned by Christopher K. Hicks, President and Chief Compliance Officer. Our investment advisory services are coordinated through our network of Advisory Affiliates. Advisory Affiliates may have their own legal business entities whose trade names and logos are used for marketing purposes and may appear on marketing materials or client statements. The Client should understand that the businesses are legal entities of the Advisory Affiliate and not of our firm, CSP, and the advisory services of the Advisory Affiliate are provided through our firm, CSP. CSP has the arrangement described above with TECHNICAL MNGT GP, LLC. TECHNICAL MNGT GP, LLC is an Oregon limited liability company solely owned by Steven Beranek who is an investment advisor representative (“IAR”) associated with CSP. Mr. Beranek offers investment advisory services exclusively through CSP and only utilizes TECHNICAL MNGT GP for marketing purposes. TECHNICAL MNGT GP is not a registered investment advisor and is not affiliated with CSP. Our investment approach utilizes broadly diversified portfolios and a systematic strategy to manage client portfolios. Through our Advisory Affiliates, we help Clients coordinate and prioritize their financial lives with all aspects of their life goals. Integrating investments across all individual retirement accounts, taxable accounts, and employee retirement accounts is crucial to the process. Client input and involvement are critical parts of the financial planning process and implementation of investment decisions. After Client assets are invested, we continuously monitor their investments and provide advice related to ongoing financial and investment needs. We offer initial financial planning services to Clients under a separate Financial Planning Agreement. After completion of an initial financial planning engagement, Clients may elect to enter into a retainer agreement for ongoing Wealth Management services which include financial planning and portfolio management. Advice and services are tailored to the stated objectives of the Client(s). Our Advisory Affiliates discuss with the Client critically important information such as the Client’s risk tolerance, time horizon, and projected future needs, to formulate an investment strategy. This information and strategy guides us in objectively and suitably managing the Client’s account. Our Advisory Affiliates meet with Clients as needed to review portfolio performance, discuss current issues, and re-assess goals and plans. Our investment recommendations include ETFs, mutual funds, exchange-listed equity securities, certificates of deposit, municipal securities, U.S. government securities and money market funds when suitable and appropriate for a Client’s particular situation. If Clients hold other types of investments, we will advise them on those investments also. Clients may impose restrictions on investing in certain securities or types of securities. We consider such restrictions when formulating the Client’s investment strategy. See Item 8 for a description of our investment strategy. We do not manage Wrap Fee programs. Part 2A - 4  CS PLANNING CORP DBA TECHNICAL MNGT GP Part 2A of Form ADV – Brochure CS Planning manages $1,960,873,373 of Client assets on a discretionary basis and $0 of Client assets on a non-discretionary basis. These amounts were calculated as of December 31, 2025. Item 5 – Fees and Compensation We provide investment supervisory, financial planning and investment consulting services to Clients primarily under the following fee schedules below: Assets Under Management: Maximum Annual Wealth Management Retainer Fees: 1% Existing clients may be grandfathered into a different fee. We may also provide investment advice or financial planning to Clients on an hourly or fixed rate fee. Our maximum hourly rate is $250.00 per hour depending on the complexity of the issue being addressed. Fixed fee project pricing is quoted for each project, depending on the scope of work performed. Notwithstanding the above, project fees are generally negotiable. Client’s asset management accounts are billed quarterly in arrears. Fees are paid to us directly from the client’s account by the custodian upon our submission of an invoice. Payment of fees may result in the liquidation of Client’s securities if there is insufficient cash in the account. The fee is based on the market value of the Client’s account on the last trading day of the prior period. Market value includes all account values and transaction information as of the end of each quarter (not adjusted by any margin debit). To determine value, securities and other instruments traded on a market for which actual transaction prices are publicly reported are generally valued at the last reported sale price on the principal market in which they are traded. Mutual Funds are only valued once per day after the close of the market. Whenever valuation information for specific, illiquid, foreign, private or other investments is not available through the custodian, our approach will be to value at zero. We do this in order to not overvalue a position which could potentially over inflate billing calculations. Alternatively, we may also seek to obtain and document price information from at least one independent source, whether it be a broker-dealer, bank, pricing service or other source. The quarterly fee will be equal to the agreed upon annual rate, multiplied by the market value of the account for that quarter. This number is then divided by four. Fees for a partial quarter at the commencement or termination of an agreement will be prorated based on the number of days the account was open during the quarter. Quarterly fee adjustments for additional assets received into an account during a quarter or for partial withdrawals may also be provided as negotiated. We may modify the terms of the fee agreement by giving Clients 30 days written notice in advance. Part 2A - 5  CS PLANNING CORP DBA TECHNICAL MNGT GP Part 2A of Form ADV – Brochure Clients may pay commissions and trading fees on trades initiated by us, in addition to other agreed upon fees. Client may be charged up to $35.00 by us as an administrative fee for Client-directed trades. Notwithstanding the foregoing, fees are generally negotiable. Clients may be required to pay other miscellaneous charges or fees directly to the custodian (e.g. wire fees) as stated in the custodial agreements. Additionally, mutual funds and/or exchange traded funds have additional internal expenses which generally include a fund management fee, other fund expenses, and a possible distribution fee. In addition, some funds charge a redemption fee on shares bought and sold within a short period. Funds describe their expenses in their prospectuses, summary prospectuses, or product descriptions. Clients are advised that these fees are separate and additional expenses incurred by the Client. See Item 12 for additional information on Brokerage Practices. Our fees include the time necessary to work with Client's attorney, accountant or other third party professionals in reaching agreement on financial planning or investment solutions, as well as assisting those advisors in implementation of all appropriate documents. However, we are not responsible for attorney, accountant or other third party professional fees charged to Client as a result of these activities. In some instances, we may recommend that all or a portion of Client assets be managed by an unrelated Third Party Asset Manager (“TPAM”) or sub-advisor. These arrangements are more fully disclosed in Item 10, below. Generally, Clients pay all Wealth Management Retainer fees quarterly in arrears. All Wealth Management agreements may be terminated at any time by providing us with 30 days written notice. Upon termination, any fees that have been earned by us but not yet paid will be immediately due and payable. Clients are also responsible for all applicable charges including, but not limited to, account administrative fees, account closure fees and all trading costs due to the termination, including any fees the mutual funds may assess. Upon request, we will provide a good-faith estimate of these fees. Payment of fixed fee projects shall be made as agreed by the parties. Hourly rate projects are generally invoiced by us with payment due by Client upon receipt of the invoice. We may estimate the number of hours necessary to complete a project, and we may collect a portion of this estimate up front and invoice the balance. Upon termination of any hourly or fixed fee project, any prepaid but unearned fees will be promptly refunded to the Client. CSP is a fee only registered investment adviser and does not act as an insurance brokerage or agency and is not otherwise affiliated with any insurance brokerages or agencies. Rollover Recommendations As part of our investment advisory services to you, we may recommend that you roll assets from your employer’s retirement plan, such as a 401(k), 457, or ERISA 403(b) account (collectively, a “Plan Account”), to an individual retirement account, such as a SIMPLE IRA, SEP IRA, Traditional IRA, or Roth IRA (collectively, an “IRA Account”) that we will manage on your behalf. We may also recommend rollovers from IRA Accounts to Plan Accounts, from Plan Accounts to Plan Accounts, and from IRA Accounts to IRA Accounts. When we provide any of the foregoing rollover recommendations we are acting as fiduciaries within the meaning of Title I of the Employee Part 2A - 6  CS PLANNING CORP DBA TECHNICAL MNGT GP Part 2A of Form ADV – Brochure Retirement Income Security Act (“ERISA”) and/or the Internal Revenue Code (“IRC”), as applicable, which are laws governing retirement accounts. If you elect to roll the assets to an IRA that is subject to our management, we will charge you an asset-based fee as set forth in the advisory agreement you executed with our firm. This creates a conflict of interest because it creates a financial incentive for our firm to recommend the rollover to you (i.e., receipt of additional fee-based compensation). You are under no obligation, contractually or otherwise, to complete the rollover. Moreover, if you do complete the rollover, you are under no obligation to have the assets in an IRA managed by our firm. Due to the foregoing conflict of interest, when we make rollover recommendations, we operate under a special rule that requires us to act in your best interests and not put our interests ahead of yours. Under this special rule’s provisions, we must:  meet a professional standard of care when making investment recommendations (give prudent advice);  never put our financial interests ahead of yours when making recommendations (give loyal advice);  avoid misleading statements about conflicts of interest, fees, and investments;  follow policies and procedures designed to ensure that we give advice that is in your best interests;  charge no more than a reasonable fee for our services; and  give you basic information about conflicts of interest. Many employers permit former employees to keep their retirement assets in their company plan. Also, current employees can sometimes move assets out of their company plan before they retire or change jobs. In determining whether to complete the rollover to an IRA, and to the extent the following options are available, you should consider the costs and benefits of a rollover. Note that an employee will typically have four options in this situation: 1. leaving the funds in your employer’s (former employer’s) plan; 2. moving the funds to a new employer’s retirement plan; 3. cashing out and taking a taxable distribution from the plan; or 4. rolling the funds into an IRA rollover account. Each of these options has positives and negatives. Because of that, along with the importance of understanding the differences between these types of accounts, we will provide you with a written explanation of the advantages and disadvantages of both account types and the basis for our belief that the rollover transaction we recommend is in your best interests. As an alternative to providing you with a rollover recommendation, we may instead take an entirely educational approach in accordance with the U.S. Department of Labor’s Interpretive Bulletin 96-1. Under this approach, our role will be limited only to providing you with general educational materials regarding the pros and cons of rollover transactions. We will make no recommendation to you regarding the prospective rollover of your assets and you are advised to speak with your trusted tax and legal advisors with respect to rollover decisions. As part of this educational approach, we may Part 2A - 7  CS PLANNING CORP DBA TECHNICAL MNGT GP Part 2A of Form ADV – Brochure provide you with materials discussing some or all of the following topics: the general pros and cons of rollover transactions; the benefits of retirement plan participation; the impact of pre-retirement withdrawals on retirement income; the investment options available inside your Plan Account; and high level discussion of general investment concepts (e.g., risk versus return, the benefits of diversification and asset allocation, historical returns of certain asset classes, etc.). We may also provide you with questionnaires and/or interactive investment materials that may provide a means for you to independently determine your future retirement income needs and to assess the impact of different asset allocations on your retirement income. You will make the final rollover decision. Item 6 – Performance-Based Fees and Side-By-Side Management We do not charge any performance-based fees for our services or engage in side-by-side management. Item 7 – Types of Clients We provide investment advice to individuals, businesses, pension and profit sharing plans, trusts, estates, and charitable organizations. Because each Client is unique, they must be willing to be involved in the planning and ongoing processes. Such involvement does not have to be time consuming, however we want our Clients to remain informed about their overall financial situation. Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss We create broadly diversified portfolios in the worldwide fixed-income and equity markets, combined with periodic rebalancing. Our Advisory Affiliates create an investment strategy with each Client, outlining the investment philosophy, management procedures, and long-term goals for the investor. Portfolio design is tailored to each Client’s risk tolerance and preferences. Types of Investments As part of our core investment approach, we offer advice on investments primarily including ETFs. However, we may also utilize other investments such as: mutual funds, equity securities, debt securities, certificates of deposit, municipal securities, U.S. government securities, and money market funds when suitable and appropriate. In limited circumstances, and only when suitable and appropriate, we may offer advice on digital assets and cryptocurrency. Each type of security has its own unique set of risks associated with it, and it would not be possible to disclose all of the specific risks of every type of investment in this brochure. If our Clients have any questions regarding the risks associated with a particular investment, they are encouraged to contact us. ETFs are investment funds traded on stock exchanges, much like stocks or equities. An ETF holds assets such as stocks, commodities, or bonds and trades at approximately the same price as the net asset value of its underlying assets over the course of the trading day. Most ETFs track an index, such as the S&P 500. However, some ETFs are fully transparent actively managed funds. Market risk is, perhaps, the most significant risk associated with ETFs. This risk is defined by the day to day fluctuations associated with any exchange traded security, where fluctuations occur in part based on the perception of investors. Part 2A - 8  CS PLANNING CORP DBA TECHNICAL MNGT GP Part 2A of Form ADV – Brochure Mutual funds are professionally managed collective investment companies that pool money from many investors and invest in stocks, bonds, short-term money market instruments, other mutual or exchange traded funds, other securities or any combination thereof. The fund will have a manager that trades the fund's investments in accordance with the fund's investment objective. While mutual funds generally provide diversification, risks can be significantly increased if the fund is concentrated in a particular sector of the market, primarily invests in small cap or speculative companies, uses leverage (i.e., borrows money) to a significant degree, or concentrates in a particular type of security (i.e., equities) rather than balancing the fund with different types of securities. Other fund risks include foreign securities and currency risk, emerging markets risk, small-cap, mid-cap and large-cap risk, trading risk, and turnover risk that can increase fund expenses and may decrease fund performance. Brokerage and transactions costs incurred by the fund will reduce returns. Individual equity securities (also known simply as “equities” or “stock”) are assessed for risk in numerous ways. Price fluctuations and market risk are the most significant risk concerns. As such, the value of your investment can increase or decrease over time. Furthermore, you should understand that stock prices can be affected by many factors including, but not limited to, the overall health of the economy, the health of the market sector or industry of the issuing company, and national and political events. When investing in stock, it is important to focus on the average returns achieved over a given period of time, across a well-diversified portfolio. Individual debt securities (or “bonds”) are typically safer investments than equity securities, but their risk can also vary widely based on: the financial health of the issuer; the risk that the issuer might default; when the bond is set to mature; and, whether or not the bond can be “called” prior to maturity. When a bond is called, it may not be possible to replace it with a bond of equal character paying the same rate of return. Primarily we invest with a focus on Long Term Purchases, where securities are purchased with the expectation that the value of those securities will grow over a relatively long period of time, generally greater than one year. Sometimes we will employ a Short Term Purchase strategy where securities are purchased with the expectation that they will be sold within a relatively short period of time, generally less than one year, to take advantage of the securities’ short term price fluctuations. Short-term trading (in general, selling securities within 30 days of purchasing the same securities) is not a fundamental part of our overall investment strategy. Digital Asset Risk: From time-to-time, and only where suitable for clients, we may recommend investments in certain digital currencies, including, without limitation, Bitcoin, Ethereum, Litecoin, and others (collectively, “Cryptocurrency”). Where exposure to this asset class is appropriate, we will typically, if not exclusively, obtain such exposure through purchases and sales of ETFs and other publicly traded securities available through the Fidelity Digital Assets platform. Investment in Cryptocurrency involves an extremely high degree of risk and is more speculative than an investment in publicly-traded securities like stocks, bonds, mutual funds, and ETFs. Unlike the market valuations of publicly-traded stocks and bonds which can be objectively valued on the basis of the issuer’s assets, income, debts, liabilities, operations, history of credit-worthiness and other factors, prices of Cryptocurrency are based entirely on the market’s perception of value and are subject to rapid changes in market sentiment. Accordingly, Cryptocurrency is subject to an extremely high level of price volatility, including “flash crashes,” and may lose significant value in a matter of minutes, Part 2A - 9  CS PLANNING CORP DBA TECHNICAL MNGT GP Part 2A of Form ADV – Brochure hours, or days. It is not uncommon for the value of Cryptocurrency to move as much as twenty percent (20%) or more in a single day. The ownership of particular Cryptocurrency is opaque and therefore certain Cryptocurrency may be owned and controlled by relatively small number of individuals, increasing the potential for fraud and market-manipulation such as pump-and-dump schemes and other fraudulent criminal schemes. Evaluation and understanding of the features, functions, and other properties of Cryptocurrency requires a high level of technical knowledge and sophistication. The market for Cryptocurrency is in its infancy, is rapidly evolving, and its future is unknown. Governments and central banks do not create, sponsor, support, back, insure, or control Cryptocurrencies and there is no guarantee of their future viability as a store of value or a means of exchange. Federal, state, or foreign governments may restrict the use and exchange of cryptocurrency, and regulation in the United States is still developing. Cryptocurrency is not legal tender in most jurisdictions, including the United States. No laws require individuals or businesses to accept Cryptocurrency as a form of payment and Cryptocurrency does not have any intrinsic value. Its value derives entirely from market forces of supply and demand. Cryptocurrency exchanges and other trading venues on which Cryptocurrencies trade are relatively new and, in most cases, largely unregulated and may therefore be more exposed to fraud and failure than established, regulated exchanges for securities, derivatives, and other currencies. Cryptocurrency exchanges may stop operating or permanently shut down due to fraud, technical glitches, hackers, or malware. Due to relatively recent launches, most Cryptocurrencies have a limited trading history, making it difficult for investors to evaluate investments. Generally, Cryptocurrency transactions are irreversible, such that an improper transfer can only be reversed by the receiver of the cryptocurrency agreeing to return the cryptocurrency to the sender. Accordingly, investment in Cryptocurrency is not appropriate for all investors and you should only invest “risk capital” in such asset class (e.g., funds, the complete and total loss of which, would have insubstantial effect on your overall financial circumstances and financial goals). Methods of Analysis We may use one or more of the following methods of analysis when formulating investment advice: Top-Down Global Macro-Economic Analysis involves a big-picture analysis of the prevailing economic, demographic and social trends followed by a more focused analysis at the country level, then the industry level and ultimately the specific security level. Mutual Fund/Exchange Traded Fund Analysis involves qualitative analysis looking at factors such as the background and experience of the fund manager and/or the fund company (style, consistency, risk- adjusted performance, management expenses, average daily trading volume, etc.). Fundamental analysis involves the analysis of financial statements, the general financial health of companies, and/or the analysis of management or competitive advantages. This type of analysis concentrates on factors that determine a company’s value and expected future earnings. This strategy would normally encourage equity purchases in stocks that are undervalued or priced below their perceived value. The risk assumed is that the market will fail to reach expectations of perceived value. Part 2A - 10  CS PLANNING CORP DBA TECHNICAL MNGT GP Part 2A of Form ADV – Brochure Investment Risk of Loss As indicated in the descriptions above, investing in securities involves risk of loss that you should be prepared to bear. We do not represent or guarantee that our services or methods of analysis can or will predict future results, successfully identify market tops or bottoms, or insulate Clients from losses due to market corrections or declines. We cannot offer any guarantees or promises that your financial goals and objectives will be met. Past performance is in no way an indication of future performance. Except as may otherwise be provided by law, we are not liable to Clients for: • Any loss that a Client may suffer by reason of any investment decision made or other action taken or omitted in good faith by us with that degree of care, skill, prudence and diligence under the circumstances that a prudent person acting in a fiduciary capacity would use; • Any loss arising from our adherence to a Client’s instructions, or the disregard of our recommendations made to a Client; or • Any act or failure to act by a custodian or other third party to a Client’s account. It is the responsibility of the Client to give us complete information and to notify us of any changes in financial circumstances or goals. Item 9 – Disciplinary Information Registered investment advisers are required to disclose all material facts regarding any legal or disciplinary events that would be material to your evaluation of or the integrity of the firm’s management. CS Planning Corp. has no information applicable to this Item. Item 10 – Other Financial Industry Activities and Affiliations Affiliated Entities: CSP is affiliated through common ownership and control with Palouse Capital Management, Inc. (“PCM”). PCM and CSP are under common control of Christopher K. Hicks who is considered a control person of each firm because he holds more than 25% ownership interest in each firm. PCM is an investment advisor registered with the Securities and Exchange Commission. PCM offers investment advisory services through numerous Advisory Affiliates to the firm. Promotor Relationships We may enter into promoter agreements with individuals or other registered investment advisors. Promoter arrangements and requirements are more fully described in Item 14 (“Client Referrals and Other Compensation”), below. We do not believe this arrangement creates any conflicts of interest with any of our Clients. Other Investment Managers: On occasion, we may recommend and engage unaffiliated Third Party Asset Managers (TPAM) or sub-advisors who provide customized investment portfolio management services. These services may Part 2A - 11  CS PLANNING CORP DBA TECHNICAL MNGT GP Part 2A of Form ADV – Brochure include the construction of investment portfolios, execution of securities purchase and sale transactions, and portfolio administration, including tracking of and reporting on portfolio performance and investment results. We are authorized by our Clients to share non-public, personal information with TPAMs or sub- advisors for the purpose of managing their portfolios. However we require any TPAM or sub-advisor to execute a confidentiality agreement and not share non-public personal information with any unauthorized person or entity. Clients are generally required to enter into a separate advisory agreement with any TPAM or sub- advisor. The use of TPAMs or sub-advisors may cause Clients to incur additional fees. If applicable, any additional fees will be fully disclosed to Clients in a separate agreement with the TPAM or sub- advisor. Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading We have a Code of Ethics which all employees are required to follow. The Code of Ethics outlines our high standard of business conduct, and fiduciary duty to Clients. The Code of Ethics includes provisions relating to the confidentiality of Client information, a prohibition on insider trading, personal securities trading procedures, improper use of Firm property, and diversion of investment and business opportunities, among other things. A copy of the code of ethics is available to any Client or prospective Client upon request by contacting us at (971) 218-4053. Brochures are provided free of charge. We or individuals associated with our firm may buy and sell some of the same securities for their own account that we buy and sell for Clients. When appropriate we will purchase or sell securities for Clients before purchasing the same for our account or allowing representatives to purchase or sell the same for their own account. However, we do allow the accounts of employees to be included in block trading alongside the accounts of Clients. In some cases we or our representatives may buy or sell securities for our own account for reasons not related to the strategies adopted for our Clients. Our employees are required to follow the Code of Ethics when making trades for their own accounts in securities which are recommended to and/or purchased for Clients. The Code of Ethics is designed to assure that the personal securities transactions will not interfere with decisions made in the best interest of advisory Clients while at the same time, allowing employees to invest their own accounts. In the event a material conflict of interest not already discussed in this document should arise, we will disclose to our advisory Clients any material conflict of interest relating to us, our representatives, or any of our employees which could reasonably be expected to impair the rendering of unbiased and objective advice. As any advisory situation could present a conflict of interest, we have established the following restrictions to ensure our fiduciary responsibilities: • A director, officer, associated person, or employee of CSP shall not buy or sell securities for his personal portfolio where his decision is substantially derived, in whole or in part, by reason of his employment unless the information is also available to the Part 2A - 12  CS PLANNING CORP DBA TECHNICAL MNGT GP Part 2A of Form ADV – Brochure investing public on reasonable inquiry. No person of CSP shall prefer his or her own interest to that of the advisory Client. • We maintain a list of all securities holdings for the firm and for anyone associated with its advisory practice who has access to advisory recommendations. An appropriate officer reviews these holdings on a regular basis. • Any individual not in observance of the above may be subject to discipline up to and including termination. Item 12 – Brokerage Practices Our Clients’ assets are held by independent third-party qualified custodians. We do recommend certain custodians to Clients, however, Clients are not obligated to use any particular custodian recommended by us. We reserve the right to decline acceptance of any Client account for which the Client directs the use of a particular custodian if we believe that this choice would hinder either our fiduciary duty to the Client or our ability to service the account. In recommending custodians, we will comply with its fiduciary duty to seek best execution and with the Securities Exchange Act of 1934. We will take into account such relevant factors as: • • • • Price; The custodian’s facilities, reliability and financial responsibility; The ability of the custodian to effect transactions, particularly with regard to such aspects as timing, order size and execution of order; The research and related brokerage services provided by such custodian to us, notwithstanding that the account may not be the direct or exclusive beneficiary of such services; and Any other factors that we consider to be relevant. • We may aggregate trades for Clients. The allocations of a particular security will be determined by us before the trade is placed with the broker. When practical, Client trades in the same security will be bunched in a single order (a “block”) in an effort to obtain best execution at the best security price available. When employing a block trade: • • • • • We will make reasonable efforts to attempt to fill Client orders by day-end. If the block order is not filled by day-end, we will allocate shares executed to underlying accounts on a pro rata basis, adjusted as necessary to keep Client transaction costs to a minimum. If a block order is filled (full or partial fill) at several prices through multiple trades, an average price and commission will be used for all trades executed; All participants receiving securities from the block trade will receive the average price. Multiple blocks may be executed within a single day. However, only trades executed within the block on the single day may be combined for purposes of calculating the average price. Part 2A - 13  CS PLANNING CORP DBA TECHNICAL MNGT GP Part 2A of Form ADV – Brochure It is expected that this trade aggregation and allocation policy will be applied consistently. However, if application of this policy results in unfair or inequitable treatment to some or all of our Clients, we may deviate from this policy. Finally, it is our policy to minimize the occurrence of trade errors. Should any trade errors which are attributable to CSP occur, we shall take any steps necessary to put the Client in the position it should have been as if the trade error never occurred. In the event we determine that a bona fide trade error has occurred which is attributable to CSP, we will correct the trade error using funds from our error account. Depending on the internal trade error policies and procedures of the particular custodian, our error account may be debited if the correction results in a loss. Likewise, our error account may be credited if the correction results in a gain. This situation creates a conflict of interest as CSP has an incentive to recommend particular custodians over others that may not have a similar policy. Item 13 – Review of Accounts Client accounts are formally reviewed at least annually. Accounts are reviewed in the context of each Client’s stated investment objectives and guidelines. We have a number of Advisory Affiliates who are assigned as the primary representative to a particular Client’s account. The Advisory Affiliate assigned to a particular Client’s account will be responsible for the periodic reviews to that account. Clients will be provided the Supplemental Brochure (Form ADV Part 2B) of any Advisory Affiliate providing advice related to their account. More frequent reviews may be triggered by a number of reasons including: a change in Client's investment objectives; tax considerations; large deposits or withdrawals; large sales or purchases; or changes in the economic climate. Investment advisory Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Advisor Affiliates may also provide Clients with periodic written reports summarizing the account activity and performance. Along with these reports, we discuss the asset allocation of the portfolio compared to the portfolio target allocations. Financial Planning Clients will typically receive a completed written financial plan unless otherwise agreed at the start of the engagement. However additional review or reports will not typically be provided unless otherwise provided for under the terms of the engagement. Consulting Services Clients will not typically receive reports or formal reviews due to the nature of the service. Item 14 – Client Referrals and Other Compensation As disclosed under Item 12 (above), we (or our Affiliates) may receive “soft dollars” from certain custodians. The conflicts of interest these types of arrangements present and how we deal with these conflicts are described in detail under Item 12, above. Part 2A - 14  CS PLANNING CORP DBA TECHNICAL MNGT GP Part 2A of Form ADV – Brochure Promoter Relationships Certain Advisory Affiliates of CSP may enter into promoter agreements that pay cash compensation to third-party intermediaries in exchange for their promotion, referral, and endorsement of our advisory services to prospective clients. The cash compensation paid to such promoters may take the form of a retainer, a flat advertising fee, a fee per referral, and/or a percentage of the advisory fees we collect from referred client accounts. These fees may be paid to the promoter on a one-time or recurring basis. Unless otherwise explicitly disclosed in writing to the client, the cash compensation paid to a promoter will be borne entirely by CSP and the Advisory Affiliate. Referred clients do not pay any additional or increased advisory fees as a result of having been referred to our firm by a paid third-party promoter. We will only engage third-party promoters in accordance with the requirements of the SEC’s “marketing rule” (SEC Rule 206(4)-1), promulgated under the Investment Advisers Act of 1940. Any promoters engaged for this purpose will disclose to you at or reasonably prior to the time of their referral or endorsement of CSP (i) that they will receive compensation from CSP as a result of their endorsement of our firm; (ii) a description of the material terms of the compensation they will receive; and (iii) a brief statement discussing the conflicts of interest arising out of the compensation arrangement and/or the relationship between CSP and the third-party promoter. Clients referred to our firm by a third-party promoter are encouraged to inquire with us if they have any questions about the foregoing arrangements. Item 15 – Custody We have the ability to debit fees, and we may have the ability to disburse or transfer certain client funds pursuant to Standing Letters of Authorization executed by Clients. Otherwise, we do not otherwise have custody of the assets in the account. We shall have no liability to a Client for any loss or other harm to any property in the account, including any harm to any property in the account resulting from the insolvency of the custodian or any acts of the agents or employees of the custodian and whether or not the full amount or such loss is covered by the Securities Investor Protection Corporation (“SIPC”) or any other insurance which may be carried by the custodian. The Client understands that SIPC provides only limited protection for the loss of property held by a custodian. Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Our Advisory Affiliate’s may also provide Clients with periodic written reports summarizing the account activity and performance. We urge all Clients to carefully review statements from the custodian and compare these to any reports that we may provide to you. Our reports may vary from custodial statements based on accounting procedures, reporting dates, or valuation methodologies of certain securities. Item 16 – Investment Discretion Generally, Clients grant us and our Advisory Affiliates ongoing and continuous discretionary authority to execute investment recommendations in accordance with an agreed upon investment strategy or plan without the Client’s prior approval of each specific transaction. Under discretionary authority, Client allows us to purchase and sell securities and instruments in their account(s), arrange for delivery Part 2A - 15  CS PLANNING CORP DBA TECHNICAL MNGT GP Part 2A of Form ADV – Brochure and payment in connection with the foregoing, select and retain sub-advisors, and act on behalf of the Client in matters necessary or incidental to the handling of the account, including monitoring certain assets. The only restrictions on this discretionary authority are those set by the Client on a case by case basis. In limited circumstances, an Advisory Affiliate will not have discretionary authority to determine or make changes to a Client’s stated investment strategy without the Client’s prior approval. However CSP will still have complete discretion to implement its trading strategies to update the portfolio allocation within that stated investment strategy, without the Client’s prior approval. In this type of situation, CSP will require authorization from the Client before making any changes to a Client’s investment strategy. CSP will act in accordance with any agreed upon investment strategy, regardless of whether authority is discretionary or non-discretionary. Further, we make it a practice to question Clients to determine if there are any limitations to our authority on such matters. Item 17 – Voting Client Securities We do not have authority to vote and therefore do not vote Client securities. Additionally, we do not provide advice to Clients on how the Client should vote. Clients will receive proxies and other solicitations directly from the custodian or transfer agent. If any proxy materials are received on behalf of a Client, they will be sent directly to the Client who remains responsible to vote the proxy. Item 18 – Financial Information We do not require Wealth Management Retainer fees to be paid in advance. A portion of hourly rate or fixed fee projects are generally required to be paid in advance, however under no circumstances will we retain more than $1,200.00, more than six months in advance from any Client. We do have discretionary authority over Client funds or securities, but we have no financial commitments that would impair our ability to meet contractual and fiduciary commitments to Clients. Neither CSP, nor any of the principals, have been the subject of a bankruptcy petition at any time in the past. We have no financial conditions that would impair our ability to meet contractual commitments to our Clients. Part 2A - 16  CS PLANNING CORP DBA TECHNICAL MNGT GP Part 2A of Form ADV – Brochure Exhibit A – Summary of Material Changes This Item discusses only specific material changes that have been made to this Brochure for CS PLANNING CORP dba TECHNICAL MNGT GP since our prior annual update dated April 10, 2025. Since that date, we have made the following material changes: Item 10, Item 12 and Item 14 have been updated to reflect that The H Group, Inc., The H Group Washington, Inc., and FocusPoint Solutions, Inc. are no longer affiliated entities of CSP under the common control of Christopher K. Hicks. We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is #149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (971) 218-4053. Our Brochure is provided free of charge. Ex. A 

CS Planning Corp dba The Collingwood Group Part 2A of Form ADV – Brochure CS PLANNING CORP DBA THE COLLINGWOOD GROUP 16 Kellogg Road New Hartford, New York 13413 (315) 732-2701 www.collingwoodgrp.com April 27, 2026 This Brochure provides information about the qualifications and business practices of CS Planning Corp. If you have any questions about the contents of this Brochure, you may contact us at (315) 732-2701 or to obtain answers and additional information. CS Planning Corp is a registered investment adviser with the United States Securities and Exchange Commission (“SEC”). Registration of an investment adviser does not imply any level of skill or training. The information in this Brochure has not been approved or verified by the SEC or by any state securities authority. Additional information about CS Planning Corp. is available on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Part 2A - i  CS Planning Corp dba The Collingwood Group Part 2A of Form ADV – Brochure Item 2 – Material Changes We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (315) 732-2701. Our Brochure is provided free of charge. Part 2A - ii  CS Planning Corp dba The Collingwood Group Part 2A of Form ADV – Brochure Item 3 – Table of Contents Page Item 1 – Cover Page ......................................................................................................................... i Item 2 – Material Changes .............................................................................................................. ii Item 3 – Table of Contents ............................................................................................................. iii Item 4 – Advisory Business ............................................................................................................ 1 Item 5 – Fees and Compensation .................................................................................................... 2 Item 6 – Performance-Based Fees and Side-By-Side Management ............................................... 6 Item 7 – Types of Clients ................................................................................................................ 6 Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss ........................................ 6 Item 9 – Disciplinary Information .................................................................................................. 9 Item 10 – Other Financial Industry Activities and Affiliations ...................................................... 9 Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading ... 10 Item 12 – Brokerage Practices ...................................................................................................... 11 Item 13 – Review of Accounts ...................................................................................................... 12 Item 14 – Client Referrals and Other Compensation .................................................................... 13 Item 15 – Custody ......................................................................................................................... 13 Item 16 – Investment Discretion ................................................................................................... 14 Item 17 – Voting Client Securities................................................................................................ 14 Item 18 – Financial Information ................................................................................................... 14 Exhibit – A Summary of Material Changes ............................................................................. Ex. A Part 2A - iii  CS Planning Corp dba The Collingwood Group Part 2A of Form ADV – Brochure Item 4 – Advisory Business CS Planning Corp (“CSP”) is an SEC registered investment advisory firm located in Portland, Oregon. We provide fee-only investment supervisory, portfolio management, investment consulting and financial planning services. The firm has been in business since 2009. CSP is owned by Christopher K. Hicks, President and Chief Compliance Officer. Our investment advisory services are coordinated through our network of Advisory Affiliates. Advisory Affiliates may have their own legal business entities whose trade names and logos are used for marketing purposes and may appear on marketing materials or client statements. The Client should understand that the businesses are legal entities of the Advisory Affiliate and not of our firm, CSP, and the advisory services of the Advisory Affiliate are provided through our firm, CSP. CSP has the arrangement described above with The Collingwood Group, LLC (“Collingwood Group”) owned and managed by David L. Armstrong and Charles W. Burmaster. Mr. Armstrong and Mr. Burmaster are Investment Advisor Representatives associated with CSP and offer investment advisory services exclusively through CSP and only utilize The Collingwood Group for marketing purposes. The Collingwood Group is not a registered investment advisor and is not affiliated with CSP. Our investment approach utilizes broadly diversified portfolios and a systematic strategy to manage client portfolios. Through our Advisory Affiliates, we help Clients coordinate and prioritize their financial lives with all aspects of their life goals. Integrating investments across all individual retirement accounts, taxable accounts, and employee retirement accounts is crucial to the process. Client input and involvement are critical parts of the financial planning process and implementation of investment decisions. After Client assets are invested, we continuously monitor their investments and provide advice related to ongoing financial and investment needs. In addition to Wealth Management services, we offer initial financial planning services to Clients under a separate Financial Planning Agreement. Advice and services are tailored to the stated objectives of the Client(s). Our Advisory Affiliates discuss with the Client critically important information such as the Client’s risk tolerance, time horizon, and projected future needs, to formulate an investment strategy. This information and strategy guide us in objectively and suitably managing the Client’s account. Our Advisory Affiliates meet with Clients as needed to review portfolio performance, discuss current issues, and re-assess goals and plans. Our investment recommendations include mutual funds and other investments such as exchange- traded funds, and exchange-listed equity securities, certificates of deposit, municipal securities, U.S. government securities, and money market funds when suitable and appropriate for a Client’s particular situation. If Clients hold other types of investments, we will advise them on those investments also. Clients may impose restrictions on investing in certain securities or types of securities. We consider such restrictions when formulating the Client’s investment strategy. See Item 8 for a description of our investment strategy. We do not manage Wrap Fee programs. Part 2A - 1  CS Planning Corp dba The Collingwood Group Part 2A of Form ADV – Brochure CS Planning manages $1,960,873,373 of Client assets on a discretionary basis and $0 of Client assets on a non-discretionary basis. These amounts were calculated as of December 31, 2025. Item 5 – Fees and Compensation We provide investment supervisory, financial planning and investment consulting services to Clients primarily under the following fee schedules below: Assets Under Management: Maximum Annual Wealth Management Retainer Fee: 1.50% on assets under $250,000 1.40% on assets between $250,001 and $500,000 1.25% on assets between $500,001 and $1,000,000 1.15% on assets between $1,000,001 and $2,000,000 1.00% on assets between $2,00,001 and $5,000,000 .75% on assets in excess of $5,000,000 We may also provide standalone consulting or financial planning services to Clients on a fixed fee or hourly rate under a separate Consulting or Financial Planning Agreement. Our fixed fee pricing is quoted for each project, and is based on the scope and complexity of the project. Our maximum hourly rate is $250 per hour. Prior to commencing planning services, Clients enter into a Consulting or Financial Planning Agreement which sets forth the services being provided and the fees being charged. Notwithstanding the above, fees are generally negotiable. Except for 401(k) plans, Client’s asset management accounts are billed quarterly in advance. Fees are paid to us directly from the client’s account by the custodian upon our submission of an invoice. Payment of fees may result in the liquidation of Client’s securities if there is insufficient cash in the account. The fee is based on the market value of the Client’s account on the last trading day of the prior quarter. For 401(k) plans that we manage we may bill quarterly in arrears based on the specific Plan’s average daily balance during the previous quarter. Market value includes all account values and transaction information as of the end of each quarter (not adjusted by any margin debit). To determine value, securities and other instruments traded on a market for which actual transaction prices are publicly reported are generally valued at the last reported sale price on the principal market in which they are traded. Mutual Funds are only valued once per day after the close of the market. Whenever valuation information for specific, illiquid, foreign, private or other investments is not available through the custodian, our approach will be to value at zero. We do this in order to not overvalue a position which could potentially over inflate billing calculations. Alternatively, we may also seek to obtain and document price information from at least one independent source, whether it be a broker-dealer, bank, pricing service or other source. The quarterly fee will be equal to the agreed upon annual rate, multiplied by the market value of the account for that quarter. This number is then divided by four. Part 2A - 2  CS Planning Corp dba The Collingwood Group Part 2A of Form ADV – Brochure Fees for a partial quarter at the commencement or termination of an agreement will be prorated based on the number of days the account was open during the quarter. Quarterly fee adjustments for additional assets received into an account during a quarter or for partial withdrawals may also be provided as negotiated. We may modify the terms of the fee agreement by giving Clients 30 days written notice in advance. Clients may pay commissions and trading fees on trades initiated by us, in addition to other agreed upon fees. Clients may also be charged up to $35.00 per trade as an administrative fee for Client directed trades. Notwithstanding the foregoing, fees are generally negotiable. Clients may be required to pay other miscellaneous charges or fees directly to the custodian (e.g. wire fees) as stated in the custodial agreements. Additionally, mutual funds and/or exchange traded funds have additional internal expenses which generally include a fund management fee, other fund expenses, and a possible distribution fee. In addition, some funds charge a redemption fee on shares bought and sold within a short period. Funds describe their expenses in their prospectuses, summary prospectuses, or product descriptions. Clients are advised that these fees are separate and additional expenses incurred by the Client. See Item 12 for additional information on Brokerage Practices. Our fees include the time necessary to work with Client’s attorney, accountant or other third-party professionals in reaching agreement on financial planning or investment solutions, as well as assisting those advisors in implementation of all appropriate documents. However, we are not responsible for attorney, accountant or other third party professional fees charged to Client as a result of these activities. In some instances, we may recommend that all or a portion of Client assets be managed by an unrelated Third Party Asset Manager (“TPAM”) or sub-advisor. These arrangements are more fully disclosed in Item 10, below. Generally, Clients pay all Wealth Management Retainer fees quarterly in advance. All Wealth Management agreements may be terminated at any time by providing us with 30 days written notice. Upon termination, any fees that have been earned by us but not yet paid will be immediately due and payable. Clients are also responsible for all applicable charges including, but not limited to, account administrative fees, account closure fees and all trading costs due to the termination, including any fees the mutual funds may assess. Upon request, we will provide a good-faith estimate of these fees. Payment of fixed fee projects shall be made as agreed by the parties. Hourly rate projects are generally invoiced by us with payment due by the Client upon receipt of the invoice. We may estimate the number of hours necessary to complete a project, and we may collect a portion of this estimate up front and invoice the balance. Upon termination of any hourly or fixed fee project, any prepaid but unearned fees will be promptly refunded to the Client. Certain Advisory Affiliates of CSP are also independently licensed to sell insurance products through various carriers. CSP is a fee only registered investment adviser and does not act as an insurance brokerage or agency and is not otherwise affiliated with any insurance brokerages or agencies. However, a Part 2A - 3  CS Planning Corp dba The Collingwood Group Part 2A of Form ADV – Brochure conflict of interest arises when insurance related business is transacted with advisory Clients because certain individual Advisory Affiliates of CSP are independently licensed to sell insurance products through various carriers. In their capacity as an Insurance Agent, they may receive commissions or other fees from products sold to Clients. As such, Clients are advised that they are under no obligation to use any individual associated with CSP for insurance products or services, and may use any insurance firm or agent they choose. Clients are also advised that the Wealth Management Retainer fees paid to CSP are separate and distinct from the commissions earned by any individual in connection with the sale of insurance or other securities products and CSP does not receive any compensation for products sold by these Advisory Affiliates. Certain associated persons of CSP are dually registered (“Dually Registered Persons”) as registered representatives of Purshe Kaplan Sterling Investments (“PKS”), an independent broker- dealer firm and Member of the Financial Industry Regulatory Authority (“FINRA”) and the Securities Investor Protection Corporation (“SIPC”). Therefore, it is possible for clients to have both fee-based advisory accounts through CSP and commission-based accounts through our Dually Registered Persons via their registration with PKS. In these circumstances, our Dually Registered Persons may receive fees and commissions for the sales of certain securities products, typically variable annuities, to clients. However, in no instance will a client pay commissions in addition to advisory fees in any single account. The dual registration of our financial professionals inherently represents a conflict of interest, insofar as such individuals could recommend a fee- based (advisory) account over a commission-based (brokerage) account, or vice-versa, based on the potential level of compensation to be received. Because CSP is not involved in the sale of insurance products or securities, we do not know the actual dollar amount of any commission payment to an Insurance Agent or Registered Representative. Also, because CSP is neither a broker dealer nor an insurance agency, we do not have the ability to rebate commissions received for the sale of a product and cannot discount the price of a product to make up for any commission that may be received from its sale. Rollover Recommendations As part of our investment advisory services to you, we may recommend that you roll assets from your employer’s retirement plan, such as a 401(k), 457, or ERISA 403(b) account (collectively, a “Plan Account”), to an individual retirement account, such as a SIMPLE IRA, SEP IRA, Traditional IRA, or Roth IRA (collectively, an “IRA Account”) that we will manage on your behalf. We may also recommend rollovers from IRA Accounts to Plan Accounts, from Plan Accounts to Plan Accounts, and from IRA Accounts to IRA Accounts. When we provide any of the foregoing rollover recommendations we are acting as fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act (“ERISA”) and/or the Internal Revenue Code (“IRC”), as applicable, which are laws governing retirement accounts. If you elect to roll the assets to an IRA that is subject to our management, we will charge you an asset-based fee as set forth in the advisory agreement you executed with our firm. This creates a conflict of interest because it creates a financial incentive for our firm to recommend the rollover to you (i.e., receipt of additional fee-based compensation). You are under no obligation, contractually or otherwise, to complete the rollover. Moreover, if you do complete the rollover, you are under no obligation to have the assets in an IRA managed by our firm. Due to the foregoing Part 2A - 4  CS Planning Corp dba The Collingwood Group Part 2A of Form ADV – Brochure conflict of interest, when we make rollover recommendations, we operate under a special rule that requires us to act in your best interests and not put our interests ahead of yours. Under this special rule’s provisions, we must:  meet a professional standard of care when making investment recommendations (give prudent advice);  never put our financial interests ahead of yours when making recommendations (give loyal advice);  avoid misleading statements about conflicts of interest, fees, and investments;  follow policies and procedures designed to ensure that we give advice that is in your best interests;  charge no more than a reasonable fee for our services; and  give you basic information about conflicts of interest. Many employers permit former employees to keep their retirement assets in their company plan. Also, current employees can sometimes move assets out of their company plan before they retire or change jobs. In determining whether to complete the rollover to an IRA, and to the extent the following options are available, you should consider the costs and benefits of a rollover. Note that an employee will typically have four options in this situation: 1. leaving the funds in your employer’s (former employer’s) plan; 2. moving the funds to a new employer’s retirement plan; 3. cashing out and taking a taxable distribution from the plan; or 4. rolling the funds into an IRA rollover account. Each of these options has positives and negatives. Because of that, along with the importance of understanding the differences between these types of accounts, we will provide you with a written explanation of the advantages and disadvantages of both account types and the basis for our belief that the rollover transaction we recommend is in your best interests. As an alternative to providing you with a rollover recommendation, we may instead take an entirely educational approach in accordance with the U.S. Department of Labor’s Interpretive Bulletin 96- 1. Under this approach, our role will be limited only to providing you with general educational materials regarding the pros and cons of rollover transactions. We will make no recommendation to you regarding the prospective rollover of your assets and you are advised to speak with your trusted tax and legal advisors with respect to rollover decisions. As part of this educational approach, we may provide you with materials discussing some or all of the following topics: the general pros and cons of rollover transactions; the benefits of retirement plan participation; the impact of pre-retirement withdrawals on retirement income; the investment options available inside your Plan Account; and high level discussion of general investment concepts (e.g., risk versus return, the benefits of diversification and asset allocation, historical returns of certain asset classes, etc.). We may also provide you with questionnaires and/or interactive investment materials that may provide a means for you to independently determine your future retirement income needs and to assess the impact of different asset allocations on your retirement income. You will make the final rollover decision. Part 2A - 5  CS Planning Corp dba The Collingwood Group Part 2A of Form ADV – Brochure Item 6 – Performance-Based Fees and Side-By-Side Management We do not charge any performance-based fees for our services or engage in side-by-side management. Item 7 – Types of Clients We provide investment advice to high net-worth individuals, individuals, businesses, pension and profit-sharing plans, foundations, trusts, estates, and charitable organizations. Because each Client is unique, they must be willing to be involved in the planning and ongoing processes. Such involvement does not have to be time consuming, however we want our Clients to remain informed about their overall financial situation. Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss We create broadly diversified portfolios in the worldwide fixed-income and equity markets, combined with periodic rebalancing. Our Advisory Affiliates create an investment strategy with each Client, outlining the investment philosophy, management procedures, and long-term goals for the investor. Portfolio design is tailored to each Client’s risk tolerance and preferences. Types of Investments As part of our core investment approach, we offer advice on investments including mutual funds, exchange-traded funds, equity securities, debt securities, certificates of deposit, municipal securities, U.S. government securities and money market funds when suitable and appropriate. In limited circumstances, and only when suitable and appropriate, we may offer advice on digital assets and cryptocurrency. Each type of security has its own unique set of risks associated with it, and it would not be possible to disclose all of the specific risks of every type of investment in this brochure. In those limited situations where it is suitable and appropriate to meet a particular Client’s needs, we may also utilize margin to manage an account. Margin occurs when a client pays for part of a purchase and borrows the rest from the brokerage firm that custodies the account. If our Clients have any questions regarding the risks associated with a particular investment, they are encouraged to contact us. Mutual funds are professionally managed collective investment companies that pool money from many investors and invest in stocks, bonds, short-term money market instruments, other mutual or exchange traded funds, other securities or any combination thereof. The fund will have a manager that trades the fund’s investments in accordance with the fund's investment objective. While mutual funds generally provide diversification, risks can be significantly increased if the fund is concentrated in a particular sector of the market, primarily invests in small cap or speculative companies, uses leverage (i.e., borrows money) to a significant degree, or concentrates in a particular type of security (i.e., equities) rather than balancing the fund with different types of securities. Other fund risks include foreign securities and currency risk, emerging markets risk, small-cap, mid-cap and large-cap risk, trading risk, and turnover risk that can increase fund expenses and may decrease fund performance. Brokerage and transactions costs incurred by the fund will reduce returns. Part 2A - 6  CS Planning Corp dba The Collingwood Group Part 2A of Form ADV – Brochure ETFs are investment funds traded on stock exchanges, much like stocks or equities. An ETF holds assets such as stocks, commodities, or bonds and trades at approximately the same price as the net asset value of its underlying assets over the course of the trading day. Most ETFs track an index, such as the S&P 500. However, some ETFs are fully transparent actively managed funds. Market risk is, perhaps, the most significant risk associated with ETFs. This risk is defined by the day to day fluctuations associated with any exchange traded security, where fluctuations occur in part based on the perception of investors. Individual equity securities (also known simply as “equities” or “stock”) are assessed for risk in numerous ways. Price fluctuations and market risk are the most significant risk concerns. As such, the value of your investment can increase or decrease over time. Furthermore, you should understand that stock prices can be affected by many factors including, but not limited to, the overall health of the economy, the health of the market sector or industry of the issuing company, and national and political events. When investing in stock, it is important to focus on the average returns achieved over a given period of time, across a well-diversified portfolio. Individual debt securities (or “bonds”) are typically safer investments than equity securities, but their risk can also vary widely based on: the financial health of the issuer; the risk that the issuer might default; when the bond is set to mature; and, whether or not the bond can be “called” prior to maturity. When a bond is called, it may not be possible to replace it with a bond of equal character paying the same rate of return. Primarily we invest with a focus on Long Term Purchases, where securities are purchased with the expectation that the value of those securities will grow over a relatively long period of time, generally greater than one year. Sometimes we will employ a Short Term Purchase strategy where securities are purchased with the expectation that they will be sold within a relatively short period of time, generally less than one year, to take advantage of the securities’ short term price fluctuations. Short-term trading (in general, selling securities within 30 days of purchasing the same securities) is not a fundamental part of our overall investment strategy. In limited situations we may utilize put and call option strategies in order to mitigate market risk when suitable and appropriate for an individual Client’s portfolio. Digital Asset Risk: From time-to-time, and only where suitable for clients, we may recommend investments in certain digital currencies, including, without limitation, Bitcoin, Ethereum, Litecoin, and others (collectively, “Cryptocurrency”). Where exposure to this asset class is appropriate, we will typically, if not exclusively, obtain such exposure through purchases and sales of ETFs and other publicly traded securities available through the Fidelity Digital Assets platform. Investment in Cryptocurrency involves an extremely high degree of risk and is more speculative than an investment in publicly-traded securities like stocks, bonds, mutual funds, and ETFs. Unlike the market valuations of publicly-traded stocks and bonds which can be objectively valued on the basis of the issuer’s assets, income, debts, liabilities, operations, history of credit-worthiness and other factors, prices of Cryptocurrency are based entirely on the market’s perception of value and are subject to rapid changes in market sentiment. Accordingly, Cryptocurrency is subject to an extremely high level of price volatility, including “flash crashes,” and may lose significant value in a matter of minutes, hours, or days. It is not uncommon for the value of Cryptocurrency to move as much as twenty percent (20%) or more in a single day. The ownership of particular Part 2A - 7  CS Planning Corp dba The Collingwood Group Part 2A of Form ADV – Brochure Cryptocurrency is opaque and therefore certain Cryptocurrency may be owned and controlled by relatively small number of individuals, increasing the potential for fraud and market-manipulation such as pump-and-dump schemes and other fraudulent criminal schemes. Evaluation and understanding of the features, functions, and other properties of Cryptocurrency requires a high level of technical knowledge and sophistication. The market for Cryptocurrency is in its infancy, is rapidly evolving, and its future is unknown. Governments and central banks do not create, sponsor, support, back, insure, or control Cryptocurrencies and there is no guarantee of their future viability as a store of value or a means of exchange. Federal, state, or foreign governments may restrict the use and exchange of cryptocurrency, and regulation in the United States is still developing. Cryptocurrency is not legal tender in most jurisdictions, including the United States. No laws require individuals or businesses to accept Cryptocurrency as a form of payment and Cryptocurrency does not have any intrinsic value. Its value derives entirely from market forces of supply and demand. Cryptocurrency exchanges and other trading venues on which Cryptocurrencies trade are relatively new and, in most cases, largely unregulated and may therefore be more exposed to fraud and failure than established, regulated exchanges for securities, derivatives, and other currencies. Cryptocurrency exchanges may stop operating or permanently shut down due to fraud, technical glitches, hackers, or malware. Due to relatively recent launches, most Cryptocurrencies have a limited trading history, making it difficult for investors to evaluate investments. Generally, Cryptocurrency transactions are irreversible, such that an improper transfer can only be reversed by the receiver of the cryptocurrency agreeing to return the cryptocurrency to the sender. Accordingly, investment in Cryptocurrency is not appropriate for all investors and you should only invest “risk capital” in such asset class (e.g., funds, the complete and total loss of which, would have insubstantial effect on your overall financial circumstances and financial goals). Methods of Analysis We may use one or more of the following methods of analysis when formulating investment advice: Top-Down Global Macro-Economic Analysis involves a big-picture analysis of the prevailing economic, demographic and social trends followed by a more focused analysis at the country level, then the industry level and ultimately the specific security level. Mutual Fund/Exchange Traded Fund Analysis involves qualitative analysis looking at factors such as the background and experience of the fund manager and/or the fund company (style, consistency, risk-adjusted performance, management expenses, average daily trading volume, etc.). Fundamental analysis involves the analysis of financial statements, the general financial health of companies, and/or the analysis of management or competitive advantages. This type of analysis concentrates on factors that determine a company’s value and expected future earnings. This strategy would normally encourage equity purchases in stocks that are undervalued or priced below their perceived value. The risk assumed is that the market will fail to reach expectations of perceived value. Part 2A - 8  CS Planning Corp dba The Collingwood Group Part 2A of Form ADV – Brochure Investment Risk of Loss As indicated in the descriptions above, investing in securities involves risk of loss that you should be prepared to bear. We do not represent or guarantee that our services or methods of analysis can or will predict future results, successfully identify market tops or bottoms, or insulate Clients from losses due to market corrections or declines. We cannot offer any guarantees or promises that your financial goals and objectives will be met. Past performance is in no way an indication of future performance. Except as may otherwise be provided by law, we are not liable to Clients for: • Any loss that a Client may suffer by reason of any investment decision made or other action taken or omitted in good faith by us with that degree of care, skill, prudence and diligence under the circumstances that a prudent person acting in a fiduciary capacity would use; • Any loss arising from our adherence to a Client’s instructions, or the disregard of our recommendations made to a Client; or • Any act or failure to act by a custodian or other third party to a Client’s account. It is the responsibility of the Client to give us complete information and to notify us of any changes in financial circumstances or goals. Item 9 – Disciplinary Information Registered investment advisers are required to disclose all material facts regarding any legal or disciplinary events that would be material to your evaluation of or the integrity of the firm’s management. The firm has no information applicable to this Item. Item 10 – Other Financial Industry Activities and Affiliations Affiliated Entities: CSP is affiliated through common ownership and control with Palouse Capital Management, Inc. (“PCM”). PCM and CSP are under common control of Christopher K. Hicks who is considered a control person of each firm because he holds more than 25% ownership interest in each firm. PCM is an investment advisor registered with the Securities and Exchange Commission. PCM offers investment advisory services through numerous Advisory Affiliates to the firm. Outside Business Activities of Advisory Affiliates: As disclosed in Item 5, above, Advisory Affiliates of CSP may also be independently licensed as insurance agents with other agencies. Affiliates may recommend the purchase and sale of certain insurance products to Clients. As a fiduciary, the Affiliate must act primarily for the benefit of CSP Clients and will only transact insurance related business with Clients when the products are fully disclosed, suitable, and appropriate to fit their needs, and in order to simplify the implementation of various wealth management strategies. Broker-Dealer Affiliations: As noted in Item 5 above, certain Advisory Affiliates of CSP are Dually Registered Persons with Purshe Kaplan Sterling Investments (“PKS”), a broker-dealer firm and Member FINRA/SIPC. Part 2A - 9  CS Planning Corp dba The Collingwood Group Part 2A of Form ADV – Brochure PKS is independent of and unaffiliated with CSP. In their separate capacity as registered representatives, these Advisor Affiliates will typically receive commissions for the implementation of recommendations for commissionable transactions. Clients are not obligated to implement any recommendation provided by Advisory Affiliates of CSP. Promotor Relationships: We may enter into promoter agreements with individuals or other registered investment advisors. Promoter arrangements and requirements are more fully described in Item 14 (“Client Referrals and Other Compensation”), below. We do not believe this arrangement creates any conflicts of interest with any of our Clients. Other Investment Managers: On occasion, we may recommend and engage unaffiliated Third-Party Asset Managers (TPAM) or sub-advisors who provide customized investment portfolio management services. These services may include the construction of investment portfolios, execution of securities purchase and sale transactions, and portfolio administration, including tracking of and reporting on portfolio performance and investment results. We are authorized by our Clients to share non-public, personal information with TPAMs or sub- advisors for the purpose of managing their portfolios. However, we require any TPAM or sub- advisor to execute a confidentiality agreement and not share non-public personal information with any unauthorized person or entity. Clients are generally required to enter into a separate advisory agreement with any TPAM or sub- advisor. The use of TPAMs or sub-advisors may cause Clients to incur additional fees. If applicable, any additional fees will be fully disclosed to Clients in a separate agreement with the TPAM or sub-advisor. Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading We have a Code of Ethics which all employees are required to follow. The Code of Ethics outlines our high standard of business conduct, and fiduciary duty to Clients. The Code of Ethics includes provisions relating to the confidentiality of Client information, a prohibition on insider trading, personal securities trading procedures, improper use of Firm property, and diversion of investment and business opportunities, among other things. A copy of the code of ethics is available to any Client or prospective Client upon request by contacting us at (315) 732-2701. Brochures are provided free of charge. We or individuals associated with our firm may buy and sell some of the same securities for their own account that we buy and sell for Clients. When appropriate we will purchase or sell securities for Clients before purchasing the same for our account or allowing representatives to purchase or sell the same for their own account. However, we do allow the accounts of employees to be included in block trading alongside the accounts of Clients. In some cases we or our representatives may buy or sell securities for our own account for reasons not related to the strategies adopted for our Clients. Our employees are required to follow the Code of Ethics when making trades for their own accounts in securities which are recommended to and/or purchased for Clients. The Code of Ethics is designed to assure that the personal securities transactions will not interfere with decisions made in the best interest of advisory Clients while at the same time, allowing employees to invest their own accounts. Part 2A - 10  CS Planning Corp dba The Collingwood Group Part 2A of Form ADV – Brochure In the event a material conflict of interest not already discussed in this document should arise, we will disclose to our advisory Clients any material conflict of interest relating to us, our representatives, or any of our employees which could reasonably be expected to impair the rendering of unbiased and objective advice. As any advisory situation could present a conflict of interest, we have established the following restrictions to ensure our fiduciary responsibilities: • A director, officer, associated person, or employee of CSP or The Collingwood Group shall not buy or sell securities for his personal portfolio where his decision is substantially derived, in whole or in part, by reason of his employment unless the information is also available to the investing public on reasonable inquiry. No person associated with CSP or The Collingwood Group shall prefer his or her own interest to that of the advisory Client. • We maintain a list of all securities holdings for the firm and for anyone associated with its advisory practice who has access to advisory recommendations. An appropriate officer reviews these holdings on a regular basis. • Any individual not in observance of the above may be subject to discipline up to and including termination. Item 12 – Brokerage Practices Our Clients’ assets are held by independent third-party qualified custodians. We do recommend certain custodians to Clients, however, Clients are not obligated to use any particular custodian recommended by us. We reserve the right to decline acceptance of any Client account for which the Client directs the use of a particular custodian if we believe that this choice would hinder either our fiduciary duty to the Client or our ability to service the account. In recommending custodians, we will comply with its fiduciary duty to seek best execution and with the Securities Exchange Act of 1934. We will take into account such relevant factors as: • • • • Price; The custodian’s facilities, reliability and financial responsibility; The ability of the custodian to effect transactions, particularly with regard to such aspects as timing, order size and execution of order; The research and related brokerage services provided by such custodian to us, notwithstanding that the account may not be the direct or exclusive beneficiary of such services; and Any other factors that we consider to be relevant. • We may aggregate trades for Clients. The allocations of a particular security will be determined by us before the trade is placed with the broker. When practical, Client trades in the same security will be bunched in a single order (a “block”) in an effort to obtain best execution at the best security price available. When employing a block trade: Part 2A - 11  CS Planning Corp dba The Collingwood Group Part 2A of Form ADV – Brochure • • • • • We will make reasonable efforts to attempt to fill Client orders by day-end. If the block order is not filled by day-end, we will allocate shares executed to underlying accounts on a pro rata basis, adjusted as necessary to keep Client transaction costs to a minimum. If a block order is filled (full or partial fill) at several prices through multiple trades, an average price and commission will be used for all trades executed; All participants receiving securities from the block trade will receive the average price. Multiple blocks may be executed within a single day. However, only trades executed within the block on the single day may be combined for purposes of calculating the average price. It is expected that this trade aggregation and allocation policy will be applied consistently. However, if application of this policy results in unfair or inequitable treatment to some or all of our Clients, we may deviate from this policy. Finally, it is our policy to minimize the occurrence of trade errors. Should any trade errors which are attributable to CSP occur, we shall take any steps necessary to put the Client in the position it should have been as if the trade error never occurred. In the event we determine that a bona fide trade error has occurred which is attributable to CSP, we will correct the trade error using funds from our error account. Depending on the internal trade error policies and procedures of the particular custodian, our error account may be debited if the correction results in a loss. Likewise, our error account may be credited if the correction results in a gain. This situation creates a conflict of interest as CSP has an incentive to recommend particular custodians over others that may not have a similar policy. Item 13 – Review of Accounts Client accounts are formally reviewed at least annually. Accounts are reviewed in the context of each Client's stated investment objectives and guidelines. We have a number of Advisory Affiliates who are assigned as the primary representative to a particular Client’s account. The Advisory Affiliate assigned to a particular Client’s account will be responsible for the periodic reviews to that account. Clients will be provided the Supplemental Brochure (Form ADV Part 2B) of any Advisory Affiliate providing advice related to their account. More frequent reviews may be triggered by a number of reasons including: a change in Client's investment objectives; tax considerations; large deposits or withdrawals; large sales or purchases; or changes in the economic climate. Investment advisory Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Advisor Affiliates may also provide Clients with periodic written reports summarizing the account activity and performance. Along with these reports, we discuss the asset allocation of the portfolio compared to the portfolio target allocations. Part 2A - 12  CS Planning Corp dba The Collingwood Group Part 2A of Form ADV – Brochure Financial Planning Clients will typically receive a completed written financial plan unless otherwise agreed at the start of the engagement. Dependent upon the level and scope of Financial Planning services being provided, Advisor Affiliates will meet with clients at least twice per year or more often as a major life event occurs. Item 14 – Client Referrals and Other Compensation As disclosed under Item 12 (above), we (or our Affiliates) may receive “soft dollars” from certain custodians. The conflicts of interest these types of arrangements present and how we deal with these conflicts are described in detail under Item 12, above. As disclosed under Items 5 and 10 above, representatives of CSP may also be licensed to sell insurance. The conflicts of interest these arrangements present and how we deal with these conflicts are described in detail under Item 5, above. Promoter Relationships Certain Advisory Affiliates of CSP may enter into promoter agreements that pay cash compensation to third-party intermediaries in exchange for their promotion, referral, and endorsement of our advisory services to prospective clients. The cash compensation paid to such promoters may take the form of a retainer, a flat advertising fee, a fee per referral, and/or a percentage of the advisory fees we collect from referred client accounts. These fees may be paid to the promoter on a one-time or recurring basis. Unless otherwise explicitly disclosed in writing to the client, the cash compensation paid to a promoter will be borne entirely by CSP and the Advisory Affiliate. Referred clients do not pay any additional or increased advisory fees as a result of having been referred to our firm by a paid third-party promoter. We will only engage third-party promoters in accordance with the requirements of the SEC’s “marketing rule” (SEC Rule 206(4)-1), promulgated under the Investment Advisers Act of 1940. Any promoters engaged for this purpose will disclose to you at or reasonably prior to the time of their referral or endorsement of CSP (i) that they will receive compensation from CSP as a result of their endorsement of our firm; (ii) a description of the material terms of the compensation they will receive; and (iii) a brief statement discussing the conflicts of interest arising out of the compensation arrangement and/or the relationship between CSP and the third-party promoter. Clients referred to our firm by a third-party promoter are encouraged to inquire with us if they have any questions about the foregoing arrangements. Item 15 – Custody We have the ability to debit fees, and we may have the ability to disburse or transfer certain client funds pursuant to Standing Letters of Authorization executed by Clients. We do not otherwise have custody of the assets in the account. We shall have no liability to a Client for any loss or other harm to any property in the account, including any harm to any property in the account resulting from the insolvency of the custodian or any acts of the agents or employees of the custodian and whether or not the full amount or such loss is covered by the Securities Investor Protection Corporation (“SIPC”) or any other insurance Part 2A - 13  CS Planning Corp dba The Collingwood Group Part 2A of Form ADV – Brochure which may be carried by the custodian. The Client understands that SIPC provides only limited protection for the loss of property held by a custodian. Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Our Advisory Affiliate’s may also provide Clients with periodic written reports summarizing the account activity and performance. We urge all Clients to carefully review statements from the custodian and compare these to any reports that we may provide to you. Our reports may vary from custodial statements based on accounting procedures, reporting dates, or valuation methodologies of certain securities. Item 16 – Investment Discretion Generally, Clients grant us and our Advisory Affiliates ongoing and continuous discretionary authority to execute investment recommendations in accordance with an agreed upon investment strategy or plan without the Client’s prior approval of each specific transaction. Under discretionary authority, Client allows us to purchase and sell securities and instruments in their account(s), arrange for delivery and payment in connection with the foregoing, select and retain sub-advisors, and act on behalf of the Client in matters necessary or incidental to the handling of the account, including monitoring certain assets. The only restrictions on this discretionary authority are those set by the Client on a case by case basis. In limited circumstances, an Advisory Affiliate will not have discretionary authority to determine or make changes to a Client’s stated investment strategy without the Client’s prior approval. However, CSP will still have complete discretion to implement its trading strategies to update the portfolio allocation within that stated investment strategy, without the Client’s prior approval. In this type of situation, CSP will require authorization from the Client before making any changes to a Client’s investment strategy. CSP will act in accordance with any agreed upon investment strategy, regardless of whether authority is discretionary or non-discretionary. Further, we make it a practice to question Clients to determine if there are any limitations to our authority on such matters. Item 17 – Voting Client Securities We do not have authority to vote and therefore do not vote Client securities. Additionally, we do not provide advice to Clients on how the Client should vote. Clients will receive proxies and other solicitations directly from the custodian or transfer agent. If any proxy materials are received on behalf of a Client, they will be sent directly to the Client who remains responsible to vote the proxy. Item 18 – Financial Information A portion of hourly rate or fixed fee projects are generally required to be paid in advance, however under no circumstances will we retain more than $1,200.00, more than six months in advance from any Client. Part 2A - 14  CS Planning Corp dba The Collingwood Group Part 2A of Form ADV – Brochure We do have discretionary authority over Client funds or securities, but we have no financial commitments that would impair our ability to meet contractual and fiduciary commitments to Clients. Neither CSP or any of its principals, nor The Collingwood Group or any of its principals, have been the subject of a bankruptcy petition at any time in the past. We have no financial conditions that would impair our ability to meet contractual commitments to our Clients. Part 2A - 15  CS Planning Corp dba The Collingwood Group Part 2A of Form ADV – Brochure Exhibit A – Summary of Material Changes We have made the following material changes to this Brochure since our prior annual amendment dated March 31, 2025: Item 5 was amended to reflect that for 401(k) plans that we manage we may bill quarterly in arrears based on the specific Plan’s average daily balance during the previous quarter. Item 10, Item 12 and Item 14 have been updated to reflect that The H Group, Inc., The H Group Washington, Inc., and FocusPoint Solutions, Inc. are no longer affiliated entities of CSP under the common control of Christopher K. Hicks. We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (315) 732-2701. Our Brochure is provided free of charge. Ex. A 

CS Planning Corp dba Vertical Ascent Wealth Management Part 2A of Form ADV – Brochure CS PLANNING CORP DBA VERTICAL ASCENT WEALTH MANAGEMENT 1455 NW Leary Way Seattle, WA 98107-5290 www.vertwealth.com Phone: (206) 929-3636 April 28, 2026 This Brochure provides information about the qualifications and business practices of CS Planning Corp. dba Vertical Ascent Wealth Management. If you have any questions about the contents of this Brochure or to obtain answers and additional information, you may contact us at (206) 929- 3636 or marc@vertwealth.com. CS Planning Corp is a registered investment adviser with the United States Securities and Exchange Commission (“SEC”). Registration of an investment adviser does not imply any level of skill or training. The information in this Brochure has not been approved or verified by the SEC or by any state securities authority. Additional information about CS Planning Corp. is available on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Part 2A - i  CS Planning Corp dba Vertical Ascent Wealth Management Part 2A of Form ADV – Brochure Item 2 – Material Changes We have made the following material changes to this Brochure since the last annual amendment dated April 1, 2025: Item 10, Item 12 and Item 14 have been updated to reflect that The H Group, Inc., The H Group Washington, Inc., and FocusPoint Solutions, Inc. are no longer affiliated entities of CSP under the common control of Christopher K. Hicks. We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will be included as “Exhibit A” to this Brochure and will be available on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (206) 929-3636 or marc@vertwealth.com. Part 2A - ii  CS Planning Corp dba Vertical Ascent Wealth Management Part 2A of Form ADV – Brochure Item 3 – Table of Contents Page Item 1 – Cover Page ......................................................................................................................... i Item 2 – Material Changes .............................................................................................................................. ii Item 3 – Table of Contents ............................................................................................................................ iii Item 4 – Advisory Business ............................................................................................................................ 1 Item 5 – Fees and Compensation ................................................................................................................... 2 Item 6 – Performance-Based Fees and Side-By-Side Management ...................................................... 6 Item 7 – Types of Clients ................................................................................................................................ 6 Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss ............................................... 6 Item 9 – Disciplinary Information ................................................................................................................. 9 Item 10 – Other Financial Industry Activities and Affiliations ............................................................ 10 Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading ..... 11 Item 12 – Brokerage Practices ..................................................................................................................... 12 Item 13 – Review of Accounts ..................................................................................................................... 13 Item 14 – Client Referrals and Other Compensation .............................................................................. 13 Item 15 – Custody ........................................................................................................................................... 14 Item 16 – Investment Discretion ................................................................................................................. 14 Item 17 – Voting Client Securities .............................................................................................................. 15 Item 18 – Financial Information .................................................................................................................. 15 Part 2A - iii  CS Planning Corp dba Vertical Ascent Wealth Management Part 2A of Form ADV – Brochure Item 4 – Advisory Business CS Planning Corp (“CSP”) is an SEC registered investment advisory firm located in Portland, Oregon. We provide fee-only investment supervisory, portfolio management, investment consulting and financial planning services. The firm has been in business since 2009. CSP is owned by Christopher K. Hicks, President and Chief Compliance Officer. Our investment advisory services are coordinated through our network of Advisory Affiliates. Advisory Affiliates may have their own legal business entities whose trade names and logos are used for marketing purposes and may appear on marketing materials or client statements. The Client should understand that the businesses are legal entities of the Advisory Affiliate and not of our firm, CSP, and the advisory services of the Advisory Affiliate are provided through our firm, CSP. CSP has the arrangement described above with Vertical Ascent Wealth Management, LLC, a Washington limited liability company doing business as Vertical Ascent Wealth Management, managed by Marc Michel Girardot. Mr. Girardot is an Investment Advisor Representative associated with CSP, offers investment advisory services exclusively through CSP, and only utilizes Vertical Ascent Wealth Management for marketing purposes. Vertical Ascent Wealth Management is not a registered investment advisor and is not affiliated with CSP. Our investment approach utilizes broadly diversified portfolios and a systematic strategy to manage client portfolios. Through our Advisory Affiliates, we help Clients coordinate and prioritize their financial lives with all aspects of their life goals. Integrating investments across all individual retirement accounts, taxable accounts, and employee retirement accounts is crucial to the process. Client input and involvement are critical parts of the financial planning process and implementation of investment decisions. After Client assets are invested, we continuously monitor their investments and provide advice related to ongoing financial and investment needs. In addition to Wealth Management services, we offer financial planning services to Clients under a separate Financial Planning Agreement. Advice and services are tailored to the stated objectives of the Client(s). Our Advisory Affiliates discuss with the Client critically important information such as the Client’s risk tolerance, time horizon, and projected future needs, to formulate an investment strategy. This information and strategy guides us in objectively and suitably managing the Client’s account. Our Advisory Affiliates meet with Clients as needed to review portfolio performance, discuss current issues, and re-assess goals and plans. Our investment recommendations include mutual funds and other investments such as exchange- traded funds, and exchange-listed equity securities, certificates of deposit, municipal securities, U.S. government securities and money market funds when suitable and appropriate for a Client’s particular situation. If Clients hold other types of investments, we will advise them on those investments also. Clients may impose restrictions on investing in certain securities or types of securities. We consider such restrictions when formulating the Client’s investment strategy. See Item 8 for a description of our investment strategy. Part 2A - 1  CS Planning Corp dba Vertical Ascent Wealth Management Part 2A of Form ADV – Brochure We do not manage Wrap Fee programs. CS Planning manages $1,960,873,373 of Client assets on a discretionary basis and $0 of Client assets on a non-discretionary basis. These amounts were calculated as of December 31, 2025. Item 5 – Fees and Compensation We provide investment supervisory, financial planning and investment consulting services to Clients primarily under the following fee schedules below: Investment Management Services AUM Annual Fees (Breakpoint tiered billed quarterly in advance) $0.00 To $ 1,500,000.00 1.50% $ 1,500,000.01 To $ 5,000,000.00 1.00% $ 5,000,000.01 To $10,000,000.00 0.90% Above $10,000,000.00 Negotiable Minimum fee: $15,000.00 We may also provide standalone consulting or financial planning services to Clients on a fixed fee or hourly rate under a separate Consulting or Financial Planning Agreement. Our fixed fee pricing is quoted for each project, and is based on the scope and complexity of the project. Fixed fees may be billed on a monthly, quarterly, or annual basis. Our maximum hourly rate is $450 per hour for consulting or financial planning services. Prior to commencing planning services, Clients enter into a Consulting or Financial Planning Agreement which sets forth the services being provided and the fees being charged. Notwithstanding the above, fees are generally negotiable. Client’s asset management accounts are billed quarterly in advance. Fees are paid to us directly from the client’s account by the custodian upon our submission of an invoice. Payment of fees may result in the liquidation of Client’s securities if there is insufficient cash in the account. The fee is based on the market value of the Client’s account on the last trading day of the prior period. Market value includes all account values and transaction information as of the end of each quarter (not adjusted by any margin debit). To determine value, securities and other instruments traded on a market for which actual transaction prices are publicly reported are generally valued at the last reported sale price on the principal market in which they are traded. Mutual Funds are only valued once per day after the close of the market. Whenever valuation information for specific, illiquid, foreign, private or other investments is not available through the custodian, our approach will be to value at zero. We do this in order to not overvalue a position which could potentially over inflate billing calculations. Alternatively, we may also seek to obtain and document price information from at least one independent source, whether it be a broker-dealer, bank, pricing service or other source. Part 2A - 2  CS Planning Corp dba Vertical Ascent Wealth Management Part 2A of Form ADV – Brochure The quarterly fee will be equal to the agreed upon annual rate, multiplied by the market value of the account for that quarter. This number is then divided by four. Fees for a partial quarter at the commencement or termination of an agreement will be prorated based on the number of days the account was open during the quarter. Quarterly fee adjustments for additional assets received into an account during a quarter or for partial withdrawals may also be provided as negotiated. We may modify the terms of the fee agreement by giving Clients 30 days written notice in advance. Clients may pay commissions and trading fees on trades initiated by us, in addition to other agreed upon fees. Clients may also be charged up to $35.00 per trade as an administrative fee for Client directed trades. Notwithstanding the foregoing, fees are generally negotiable. Clients may be required to pay other miscellaneous charges or fees directly to the custodian (e.g. wire fees) as stated in the custodial agreements. Additionally, mutual funds and/or exchange traded funds have additional internal expenses which generally include a fund management fee, other fund expenses, and a possible distribution fee. In addition, some funds charge a redemption fee on shares bought and sold within a short period. Funds describe their expenses in their prospectuses, summary prospectuses, or product descriptions. Clients are advised that these fees are separate and additional expenses incurred by the Client. See Item 12 for additional information on Brokerage Practices. Our fees include the time necessary to work with Client’s attorney, accountant or other third party professionals in reaching agreement on financial planning or investment solutions, as well as assisting those advisors in implementation of all appropriate documents. However, we are not responsible for attorney, accountant or other third party professional fees charged to Client as a result of these activities. In some instances, we may recommend that all or a portion of Client assets be managed by an unrelated Third Party Asset Manager (“TPAM”) or sub-advisor. These arrangements are more fully disclosed in Item 10, below. Generally, Clients pay all Wealth Management Retainer fees quarterly in advance. All Wealth Management agreements may be terminated at any time by providing us with 30 days written notice. Upon termination, any fees that have been earned by us but not yet paid will be immediately due and payable. Clients are also responsible for all applicable charges including, but not limited to, account administrative fees, account closure fees and all trading costs due to the termination, including any fees the mutual funds may assess. Upon request, we will provide a good-faith estimate of these fees. Payment of fixed fee projects shall be made as agreed by the parties. Hourly rate projects are generally invoiced by us with payment due by the Client upon receipt of the invoice. We may estimate the number of hours necessary to complete a project, and we may collect a portion of this estimate up front and invoice the balance. Upon termination of any hourly or fixed fee project, any prepaid but unearned fees will be promptly refunded to the Client. Part 2A - 3  CS Planning Corp dba Vertical Ascent Wealth Management Part 2A of Form ADV – Brochure Certain Advisory Affiliates of CSP are also independently licensed to sell insurance products through various carriers. CSP is a fee only registered investment adviser and does not act as an insurance brokerage or agency and is not otherwise affiliated with any insurance brokerages or agencies. However, a conflict of interest arises when insurance related business is transacted with advisory Clients, because certain individual Advisory Affiliates of CSP are independently licensed to sell insurance products through various carriers. In their capacity as an Insurance Agent, they may receive commissions or other fees from products sold to Clients. As such, Clients are advised that they are under no obligation to use any individual associated with CSP for insurance products or services, and may use any insurance firm or agent they choose. Clients are also advised that the Wealth Management Retainer fees paid to CSP are separate and distinct from the commissions earned by any individual in connection with the sale of insurance or other securities products and CSP does not receive any compensation for products sold by these Advisory Affiliates. Because CSP is not involved in the sale of insurance products, we do not know the actual dollar amount of any commission payment to an Insurance Agent. Also, because CSP is neither a broker dealer nor an insurance agency, we do not have the ability to rebate commissions received for the sale of a product and cannot discount the price of a product to make up for any commission that may be received from its sale. Rollover Recommendations As part of our investment advisory services to you, we may recommend that you roll assets from your employer’s retirement plan, such as a 401(k), 457, or ERISA 403(b) account (collectively, a “Plan Account”), to an individual retirement account, such as a SIMPLE IRA, SEP IRA, Traditional IRA, or Roth IRA (collectively, an “IRA Account”) that we will manage on your behalf. We may also recommend rollovers from IRA Accounts to Plan Accounts, from Plan Accounts to Plan Accounts, and from IRA Accounts to IRA Accounts. When we provide any of the foregoing rollover recommendations we are acting as fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act (“ERISA”) and/or the Internal Revenue Code (“IRC”), as applicable, which are laws governing retirement accounts. If you elect to roll the assets to an IRA that is subject to our management, we will charge you an asset-based fee as set forth in the advisory agreement you executed with our firm. This creates a conflict of interest because it creates a financial incentive for our firm to recommend the rollover to you (i.e., receipt of additional fee-based compensation). You are under no obligation, contractually or otherwise, to complete the rollover. Moreover, if you do complete the rollover, you are under no obligation to have the assets in an IRA managed by our firm. Due to the foregoing conflict of interest, when we make rollover recommendations, we operate under a special rule that requires us to act in your best interests and not put our interests ahead of yours. Under this special rule’s provisions, we must: Part 2A - 4  CS Planning Corp dba Vertical Ascent Wealth Management Part 2A of Form ADV – Brochure  meet a professional standard of care when making investment recommendations (give prudent advice);  never put our financial interests ahead of yours when making recommendations (give loyal advice);  avoid misleading statements about conflicts of interest, fees, and investments;  follow policies and procedures designed to ensure that we give advice that is in your best interests;  charge no more than a reasonable fee for our services; and  give you basic information about conflicts of interest. Many employers permit former employees to keep their retirement assets in their company plan. Also, current employees can sometimes move assets out of their company plan before they retire or change jobs. In determining whether to complete the rollover to an IRA, and to the extent the following options are available, you should consider the costs and benefits of a rollover. Note that an employee will typically have four options in this situation: 1. leaving the funds in your employer’s (former employer’s) plan; 2. moving the funds to a new employer’s retirement plan; 3. cashing out and taking a taxable distribution from the plan; or 4. rolling the funds into an IRA rollover account. Each of these options has positives and negatives. Because of that, along with the importance of understanding the differences between these types of accounts, we will provide you with a written explanation of the advantages and disadvantages of both account types and the basis for our belief that the rollover transaction we recommend is in your best interests. As an alternative to providing you with a rollover recommendation, we may instead take an entirely educational approach in accordance with the U.S. Department of Labor’s Interpretive Bulletin 96-1. Under this approach, our role will be limited only to providing you with general educational materials regarding the pros and cons of rollover transactions. We will make no recommendation to you regarding the prospective rollover of your assets and you are advised to speak with your trusted tax and legal advisors with respect to rollover decisions. As part of this educational approach, we may provide you with materials discussing some or all of the following topics: the general pros and cons of rollover transactions; the benefits of retirement plan participation; the impact of pre-retirement withdrawals on retirement income; the investment options available inside your Plan Account; and high level discussion of general investment concepts (e.g., risk versus return, the benefits of diversification and asset allocation, historical returns of certain asset classes, etc.). We may also provide you with questionnaires and/or interactive investment materials that may provide a means for you to independently determine your future retirement income needs and to assess the impact of different asset allocations on your retirement income. You will make the final rollover decision. Part 2A - 5  CS Planning Corp dba Vertical Ascent Wealth Management Part 2A of Form ADV – Brochure Item 6 – Performance-Based Fees and Side-By-Side Management We do not charge any performance-based fees for our services or engage in side-by-side management. Item 7 – Types of Clients We provide investment advice to high net worth individuals, individuals, businesses, pension and profit sharing plans, foundations, trusts, estates, and charitable organizations. Because each Client is unique, they must be willing to be involved in the planning and ongoing processes. Such involvement does not have to be time consuming, however we want our Clients to remain informed about their overall financial situation. Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss We create broadly diversified portfolios in the worldwide fixed-income and equity markets, combined with periodic rebalancing. Our Advisory Affiliates create an investment strategy with each Client, outlining the investment philosophy, management procedures, and long-term goals for the investor. Portfolio design is tailored to each Client’s risk tolerance and preferences. Types of Investments As part of our core investment approach, we offer advice on investments including mutual funds, exchange-traded funds, equity securities, debt securities, certificates of deposit, municipal securities, U.S. government securities, and money market funds when suitable and appropriate. In limited circumstances, and only when suitable and appropriate, we may offer advice on digital assets and cryptocurrency. Each type of security has its own unique set of risks associated with it, and it would not be possible to disclose all of the specific risks of every type of investment in this brochure. In those limited situations where it is suitable and appropriate to meet a particular Client’s needs, we may also utilize margin to manage an account. Margin occurs when a client pays for part of a purchase and borrows the rest from the brokerage firm that custodies the account. If our Clients have any questions regarding the risks associated with a particular investment, they are encouraged to contact us. Mutual funds are professionally managed collective investment companies that pool money from many investors and invest in stocks, bonds, short-term money market instruments, other mutual or exchange traded funds, other securities or any combination thereof. The fund will have a manager that trades the fund’s investments in accordance with the fund’s investment objective. While mutual funds generally provide diversification, risks can be significantly increased if the fund is concentrated in a particular sector of the market, primarily invests in small cap or speculative companies, uses leverage (i.e., borrows money) to a significant degree, or concentrates in a particular type of security (i.e., equities) rather than balancing the fund with different types of securities. Other fund risks include foreign securities and currency risk, emerging markets risk, small-cap, mid-cap and large-cap risk, trading risk, and turnover risk that can increase fund Part 2A - 6  CS Planning Corp dba Vertical Ascent Wealth Management Part 2A of Form ADV – Brochure expenses and may decrease fund performance. Brokerage and transactions costs incurred by the fund will reduce returns. ETFs are investment funds traded on stock exchanges, much like stocks or equities. An ETF holds assets such as stocks, commodities, or bonds and trades at approximately the same price as the net asset value of its underlying assets over the course of the trading day. Most ETFs track an index, such as the S&P 500. However, some ETFs are fully transparent actively managed funds. Market risk is, perhaps, the most significant risk associated with ETFs. This risk is defined by the day to day fluctuations associated with any exchange traded security, where fluctuations occur in part based on the perception of investors. Individual equity securities (also known simply as “equities” or “stock”) are assessed for risk in numerous ways. Price fluctuations and market risk are the most significant risk concerns. As such, the value of your investment can increase or decrease over time. Furthermore, you should understand that stock prices can be affected by many factors including, but not limited to, the overall health of the economy, the health of the market sector or industry of the issuing company, and national and political events. When investing in stock, it is important to focus on the average returns achieved over a given period of time, across a well-diversified portfolio. Individual debt securities (or “bonds”) are typically safer investments than equity securities, but their risk can also vary widely based on: the financial health of the issuer; the risk that the issuer might default; when the bond is set to mature; and, whether or not the bond can be “called” prior to maturity. When a bond is called, it may not be possible to replace it with a bond of equal character paying the same rate of return. Primarily we invest with a focus on Long Term Purchases, where securities are purchased with the expectation that the value of those securities will grow over a relatively long period of time, generally greater than one year. Sometimes we will employ a Short Term Purchase strategy where securities are purchased with the expectation that they will be sold within a relatively short period of time, generally less than one year, to take advantage of the securities’ short term price fluctuations. Short-term trading (in general, selling securities within 30 days of purchasing the same securities) is not a fundamental part of our overall investment strategy. In limited situations we may utilize put and call option strategies in order to mitigate market risk when suitable and appropriate for an individual client’s portfolio. Digital Asset Risk: From time-to-time, and only where suitable for clients, we may recommend investments in certain digital currencies, including, without limitation, Bitcoin, Ethereum, Litecoin, and others (collectively, “Cryptocurrency”). Where exposure to this asset class is appropriate, we will typically, if not exclusively, obtain such exposure through purchases and sales of ETFs and other publicly traded securities available through the Fidelity Digital Assets platform. Investment in Cryptocurrency involves an extremely high degree of risk and is more speculative than an investment in publicly-traded securities like stocks, bonds, mutual funds, and ETFs. Unlike the market valuations of publicly-traded stocks and bonds which can be objectively valued on the Part 2A - 7  CS Planning Corp dba Vertical Ascent Wealth Management Part 2A of Form ADV – Brochure basis of the issuer’s assets, income, debts, liabilities, operations, history of credit-worthiness and other factors, prices of Cryptocurrency are based entirely on the market’s perception of value and are subject to rapid changes in market sentiment. Accordingly, Cryptocurrency is subject to an extremely high level of price volatility, including “flash crashes,” and may lose significant value in a matter of minutes, hours, or days. It is not uncommon for the value of Cryptocurrency to move as much as twenty percent (20%) or more in a single day. The ownership of particular Cryptocurrency is opaque and therefore certain Cryptocurrency may be owned and controlled by relatively small number of individuals, increasing the potential for fraud and market-manipulation such as pump-and-dump schemes and other fraudulent criminal schemes. Evaluation and understanding of the features, functions, and other properties of Cryptocurrency requires a high level of technical knowledge and sophistication. The market for Cryptocurrency is in its infancy, is rapidly evolving, and its future is unknown. Governments and central banks do not create, sponsor, support, back, insure, or control Cryptocurrencies and there is no guarantee of their future viability as a store of value or a means of exchange. Federal, state, or foreign governments may restrict the use and exchange of cryptocurrency, and regulation in the United States is still developing. Cryptocurrency is not legal tender in most jurisdictions, including the United States. No laws require individuals or businesses to accept Cryptocurrency as a form of payment and Cryptocurrency does not have any intrinsic value. Its value derives entirely from market forces of supply and demand. Cryptocurrency exchanges and other trading venues on which Cryptocurrencies trade are relatively new and, in most cases, largely unregulated and may therefore be more exposed to fraud and failure than established, regulated exchanges for securities, derivatives, and other currencies. Cryptocurrency exchanges may stop operating or permanently shut down due to fraud, technical glitches, hackers, or malware. Due to relatively recent launches, most Cryptocurrencies have a limited trading history, making it difficult for investors to evaluate investments. Generally, Cryptocurrency transactions are irreversible, such that an improper transfer can only be reversed by the receiver of the cryptocurrency agreeing to return the cryptocurrency to the sender. Accordingly, investment in Cryptocurrency is not appropriate for all investors and you should only invest “risk capital” in such asset class (e.g., funds, the complete and total loss of which, would have insubstantial effect on your overall financial circumstances and financial goals). Methods of Analysis We may use one or more of the following methods of analysis when formulating investment advice: Top-Down Global Macro-Economic Analysis involves a big-picture analysis of the prevailing economic, demographic and social trends followed by a more focused analysis at the country level, then the industry level and ultimately the specific security level. Mutual Fund/Exchange Traded Fund Analysis involves qualitative analysis looking at factors such as the background and experience of the fund manager and/or the fund company (style, Part 2A - 8  CS Planning Corp dba Vertical Ascent Wealth Management Part 2A of Form ADV – Brochure consistency, risk-adjusted performance, management expenses, average daily trading volume, etc.). Fundamental analysis involves the analysis of financial statements, the general financial health of companies, and/or the analysis of management or competitive advantages. This type of analysis concentrates on factors that determine a company’s value and expected future earnings. This strategy would normally encourage equity purchases in stocks that are undervalued or priced below their perceived value. The risk assumed is that the market will fail to reach expectations of perceived value. Investment Risk of Loss As indicated in the descriptions above, investing in securities involves risk of loss that you should be prepared to bear. We do not represent or guarantee that our services or methods of analysis can or will predict future results, successfully identify market tops or bottoms, or insulate Clients from losses due to market corrections or declines. We cannot offer any guarantees or promises that your financial goals and objectives will be met. Past performance is in no way an indication of future performance. Except as may otherwise be provided by law, we are not liable to Clients for: • Any loss that a Client may suffer by reason of any investment decision made or other action taken or omitted in good faith by us with that degree of care, skill, prudence and diligence under the circumstances that a prudent person acting in a fiduciary capacity would use; • Any loss arising from our adherence to a Client’s instructions, or the disregard of our recommendations made to a Client; or • Any act or failure to act by a custodian or other third party to a Client’s account. It is the responsibility of the Client to give us complete information and to notify us of any changes in financial circumstances or goals. Item 9 – Disciplinary Information Registered investment advisers are required to disclose all material facts regarding any legal or disciplinary events that would be material to your evaluation of or the integrity of the firm’s management. CS Planning Corp. has no information applicable to this Item. Vertical Ascent Wealth Management Principal, Marc Michel Girardot, has never been subject to any legal or disciplinary proceedings which would be considered material (or otherwise) to a Client’s evaluation of him or any of the services he provides. Vertical Ascent Wealth Management, LLC is a Washington limited liability company owned by Marc Michel Girardot. Mr. Girardot is an Investment Advisor Representative registered with CSP effective September 2021. Part 2A - 9  CS Planning Corp dba Vertical Ascent Wealth Management Part 2A of Form ADV – Brochure Item 10 – Other Financial Industry Activities and Affiliations Affiliated Entities: CSP is affiliated through common ownership and control with Palouse Capital Management, Inc. (“PCM”). PCM and CSP are under common control of Christopher K. Hicks who is considered a control person of each firm because he holds more than 25% ownership interest in each firm. PCM is an investment advisor registered with the Securities and Exchange Commission. PCM offers investment advisory services through numerous Advisory Affiliates to the firm. Outside Business Activities of Advisory Affiliates: As disclosed in Item 5, above, Advisory Affiliates of CSP may also be independently licensed as insurance agents with other agencies. Affiliates may recommend the purchase and sale of certain insurance products to Clients. As a fiduciary, the Affiliate must act primarily for the benefit of CSP Clients and will only transact insurance related business with Clients when the products are fully disclosed, suitable, and appropriate to fit their needs, and in order to simplify the implementation of various wealth management strategies. Mr. Girardot is the founder and CEO of Saddlerock Assets, LLC, a Commercial Real Estate Company. Mr. Girardot devotes 3-5 hours monthly to this business during securities trading hours. Mr. Girardot’s real estate practice and services are separate and apart from Vertical Ascent Wealth Management and CS Planning. Mr. Girardot’s work for Saddlerock Assets, LLC represents no conflict of interest for the clients of Vertical Ascent Wealth Management and CS Planning. Promotor Relationships We may enter into promoter agreements with individuals or other registered investment advisors. Promoter arrangements and requirements are more fully described in Item 14 (“Client Referrals and Other Compensation”), below. We do not believe this arrangement creates any conflicts of interest with any of our Clients. Other Investment Managers: On occasion, we may recommend and engage unaffiliated Third Party Asset Managers (TPAM) or sub-advisors who provide customized investment portfolio management services. These services may include the construction of investment portfolios, execution of securities purchase and sale transactions, and portfolio administration, including tracking of and reporting on portfolio performance and investment results. We are authorized by our Clients to share non-public, personal information with TPAMs or sub- advisors for the purpose of managing their portfolios. However we require any TPAM or sub- advisor to execute a confidentiality agreement and not share non-public personal information with any unauthorized person or entity. Clients are generally required to enter into a separate advisory agreement with any TPAM or sub- advisor. The use of TPAMs or sub-advisors may cause Clients to incur additional fees. If Part 2A - 10  CS Planning Corp dba Vertical Ascent Wealth Management Part 2A of Form ADV – Brochure applicable, any additional fees will be fully disclosed to Clients in a separate agreement with the TPAM or sub-advisor. Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading We have a Code of Ethics which all employees are required to follow. The Code of Ethics outlines our high standard of business conduct, and fiduciary duty to Clients. The Code of Ethics includes provisions relating to the confidentiality of Client information, a prohibition on insider trading, personal securities trading procedures, improper use of Firm property, and diversion of investment and business opportunities, among other things. A copy of the code of ethics is available to any Client or prospective Client upon request by contacting us at (858) 243-2269. Brochures are provided free of charge. We or individuals associated with our firm may buy and sell some of the same securities for their own account that we buy and sell for Clients. When appropriate we will purchase or sell securities for Clients before purchasing the same for our account or allowing representatives to purchase or sell the same for their own account. However, we do allow the accounts of employees to be included in block trading alongside the accounts of Clients. In some cases we or our representatives may buy or sell securities for our own account for reasons not related to the strategies adopted for our Clients. Our employees are required to follow the Code of Ethics when making trades for their own accounts in securities which are recommended to and/or purchased for Clients. The Code of Ethics is designed to assure that the personal securities transactions will not interfere with decisions made in the best interest of advisory Clients while at the same time, allowing employees to invest their own accounts. In the event a material conflict of interest not already discussed in this document should arise, we will disclose to our advisory Clients any material conflict of interest relating to us, our representatives, or any of our employees which could reasonably be expected to impair the rendering of unbiased and objective advice. As any advisory situation could present a conflict of interest, we have established the following restrictions to ensure our fiduciary responsibilities: • A director, officer, associated person, or employee of CSP and Vertical Ascent Wealth Management shall not buy or sell securities for his personal portfolio where his decision is substantially derived, in whole or in part, by reason of his employment unless the information is also available to the investing public on reasonable inquiry. No person associated with CSP and Vertical Ascent Wealth Management shall prefer his or her own interest to that of the advisory Client. • We maintain a list of all securities holdings for the firm and for anyone associated with its advisory practice who has access to advisory recommendations. An appropriate officer reviews these holdings on a regular basis. Part 2A - 11  CS Planning Corp dba Vertical Ascent Wealth Management Part 2A of Form ADV – Brochure • Any individual not in observance of the above may be subject to discipline up to and including termination. Item 12 – Brokerage Practices Our Clients’ assets are held by independent third-party qualified custodians. We do recommend certain custodians to Clients, however, Clients are not obligated to use any particular custodian recommended by us. We reserve the right to decline acceptance of any Client account for which the Client directs the use of a particular custodian if we believe that this choice would hinder either our fiduciary duty to the Client or our ability to service the account. In recommending custodians, we will comply with its fiduciary duty to seek best execution and with the Securities Exchange Act of 1934. We will take into account such relevant factors as: • • • • Price; The custodian’s facilities, reliability and financial responsibility; The ability of the custodian to effect transactions, particularly with regard to such aspects as timing, order size and execution of order; The research and related brokerage services provided by such custodian to us, notwithstanding that the account may not be the direct or exclusive beneficiary of such services; and Any other factors that we consider to be relevant. • We may aggregate trades for Clients. The allocations of a particular security will be determined by us before the trade is placed with the broker. When practical, Client trades in the same security will be bunched in a single order (a “block”) in an effort to obtain best execution at the best security price available. When employing a block trade: • • • • • We will make reasonable efforts to attempt to fill Client orders by day-end. If the block order is not filled by day-end, we will allocate shares executed to underlying accounts on a pro rata basis, adjusted as necessary to keep Client transaction costs to a minimum. If a block order is filled (full or partial fill) at several prices through multiple trades, an average price and commission will be used for all trades executed; All participants receiving securities from the block trade will receive the average price. Multiple blocks may be executed within a single day. However, only trades executed within the block on the single day may be combined for purposes of calculating the average price. It is expected that this trade aggregation and allocation policy will be applied consistently. However, if application of this policy results in unfair or inequitable treatment to some or all of our Clients, we may deviate from this policy. Part 2A - 12  CS Planning Corp dba Vertical Ascent Wealth Management Part 2A of Form ADV – Brochure Finally, it is our policy to minimize the occurrence of trade errors. Should any trade errors which are attributable to CSP occur, we shall take any steps necessary to put the Client in the position it should have been as if the trade error never occurred. In the event we determine that a bona fide trade error has occurred which is attributable to CSP, we will correct the trade error using funds from our error account. Depending on the internal trade error policies and procedures of the particular custodian, our error account may be debited if the correction results in a loss. Likewise, our error account may be credited if the correction results in a gain. This situation creates a conflict of interest as CSP has an incentive to recommend particular custodians over others that may not have a similar policy. Item 13 – Review of Accounts Client accounts are formally reviewed at least annually. Accounts are reviewed in the context of each Client’s stated investment objectives and guidelines. We have a number of Advisory Affiliates who are assigned as the primary representative to a particular Client’s account. The Advisory Affiliate assigned to a particular Client’s account will be responsible for the periodic reviews to that account. Clients will be provided the Supplemental Brochure (Form ADV Part 2B) of any Advisory Affiliate providing advice related to their account. More frequent reviews may be triggered by a number of reasons including: a change in Client’s investment objectives; tax considerations; large deposits or withdrawals; large sales or purchases; or changes in the economic climate. Investment advisory Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Advisor Affiliates may also provide Clients with periodic written reports summarizing the account activity and performance. Along with these reports, we discuss the asset allocation of the portfolio compared to the portfolio target allocations. Financial Planning Clients will typically receive a completed written financial plan unless otherwise agreed at the start of the engagement. Dependent upon the level and scope of Financial Planning services being provided, Advisor Affiliates will meet with clients at least twice per year or more often as a major life event occurs. Item 14 – Client Referrals and Other Compensation As disclosed under Item 12 (above), we (or our Affiliates) may receive “soft dollars” from certain custodians. The conflicts of interest these types of arrangements present and how we deal with these conflicts are described in detail under Item 12, above. As disclosed under Items 5 and 10 above, representatives of CSP may also be licensed to sell insurance. The conflicts of interest these arrangements present and how we deal with these conflicts are described in detail under Item 5, above. Part 2A - 13  CS Planning Corp dba Vertical Ascent Wealth Management Part 2A of Form ADV – Brochure Promoter Relationships Certain Advisory Affiliates of CSP may enter into promoter agreements that pay cash compensation to third-party intermediaries in exchange for their promotion, referral, and endorsement of our advisory services to prospective clients. The cash compensation paid to such promoters may take the form of a retainer, a flat advertising fee, a fee per referral, and/or a percentage of the advisory fees we collect from referred client accounts. These fees may be paid to the promoter on a one-time or recurring basis. Unless otherwise explicitly disclosed in writing to the client, the cash compensation paid to a promoter will be borne entirely by CSP and the Advisory Affiliate. Referred clients do not pay any additional or increased advisory fees as a result of having been referred to our firm by a paid third-party promoter. We will only engage third-party promoters in accordance with the requirements of the SEC’s “marketing rule” (SEC Rule 206(4)-1), promulgated under the Investment Advisers Act of 1940. Any promoters engaged for this purpose will disclose to you at or reasonably prior to the time of their referral or endorsement of CSP (i) that they will receive compensation from CSP as a result of their endorsement of our firm; (ii) a description of the material terms of the compensation they will receive; and (iii) a brief statement discussing the conflicts of interest arising out of the compensation arrangement and/or the relationship between CSP and the third-party promoter. Clients referred to our firm by a third-party promoter are encouraged to inquire with us if they have any questions about the foregoing arrangements. Item 15 – Custody We have the ability to debit fees, and we may have the ability to disburse or transfer certain client funds pursuant to Standing Letters of Authorization executed by Clients. We do not otherwise have custody of the assets in the account. We shall have no liability to a Client for any loss or other harm to any property in the account, including any harm to any property in the account resulting from the insolvency of the custodian or any acts of the agents or employees of the custodian and whether or not the full amount or such loss is covered by the Securities Investor Protection Corporation (“SIPC”) or any other insurance which may be carried by the custodian. The Client understands that SIPC provides only limited protection for the loss of property held by a custodian. Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Our Advisory Affiliate’s may also provide Clients with periodic written reports summarizing the account activity and performance. We urge all Clients to carefully review statements from the custodian and compare these to any reports that we may provide to you. Our reports may vary from custodial statements based on accounting procedures, reporting dates, or valuation methodologies of certain securities. Item 16 – Investment Discretion Generally, Clients grant us and our Advisory Affiliates ongoing and continuous discretionary authority to execute investment recommendations in accordance with an agreed upon investment Part 2A - 14  CS Planning Corp dba Vertical Ascent Wealth Management Part 2A of Form ADV – Brochure strategy or plan without the Client’s prior approval of each specific transaction. Under discretionary authority, Client allows us to purchase and sell securities and instruments in their account(s), arrange for delivery and payment in connection with the foregoing, select and retain sub-advisors, and act on behalf of the Client in matters necessary or incidental to the handling of the account, including monitoring certain assets. The only restrictions on this discretionary authority are those set by the Client on a case by case basis. In limited circumstances, an Advisory Affiliate will not have discretionary authority to determine or make changes to a Client’s stated investment strategy without the Client’s prior approval. However, CSP will still have complete discretion to implement its trading strategies to update the portfolio allocation within that stated investment strategy, without the Client’s prior approval. In this type of situation, CSP will require authorization from the Client before making any changes to a Client’s investment strategy. CSP will act in accordance with any agreed upon investment strategy, regardless of whether authority is discretionary or non-discretionary. Further, we make it a practice to question Clients to determine if there are any limitations to our authority on such matters. Item 17 – Voting Client Securities We do not have authority to vote and therefore do not vote Client securities. Additionally, we do not provide advice to Clients on how the Client should vote. Clients will receive proxies and other solicitations directly from the custodian or transfer agent. If any proxy materials are received on behalf of a Client, they will be sent directly to the Client who remains responsible to vote the proxy. Item 18 – Financial Information A portion of hourly rate or fixed fee projects are generally required to be paid in advance, however under no circumstances will we retain more than $1,200.00, more than six months in advance from any Client. We do have discretionary authority over Client funds or securities, but we have no financial commitments that would impair our ability to meet contractual and fiduciary commitments to Clients. Neither CSP, nor any of the principals, nor Marc Michel Girardot, have been the subject of a bankruptcy petition at any time in the past. We have no financial conditions that would impair our ability to meet contractual commitments to our Clients. Part 2A - 15 

CS Planning Corp dba Brandenburg Financial Services Part 2A of Form ADV – Brochure CS PLANNING CORP DBA BRANDENBURG FINANCIAL SERVICES 203 Oakwind Court Canton, Georgia 30114 (770) 202-6673 www.BrandenburgFS.com April 27, 2026 This Brochure provides information about the qualifications and business practices of CS Planning Corp. If you have any questions about the contents of this Brochure, you may contact us at (770) 202-6673 or Hamilton@BrandenburgFS.com to obtain answers and additional information. CS Planning Corp is a registered investment adviser with the United States Securities and Exchange Commission (“SEC”). Registration of an investment adviser does not imply any level of skill or training. The information in this Brochure has not been approved or verified by the SEC or by any state securities authority. information about CS Planning Corp. is available on the SEC’s website at Additional www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Part 2A - i  CS Planning Corp dba Brandenburg Financial Services Part 2A of Form ADV – Brochure Item 2 – Material Changes We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. requested by contacting us at (770) 202-6673 or Currently, our Brochure may be Hamilton@BrandenburgFS.com. Our Brochure is provided free of charge. Part 2A - ii  CS Planning Corp dba Brandenburg Financial Services Part 2A of Form ADV – Brochure Item 3 – Table of Contents Page Item 1 – Cover Page ........................................................................................................................................... i Item 2 – Material Changes ................................................................................................................................ ii Item 3 – Table of Contents ............................................................................................................................. iii Item 4 – Advisory Business .............................................................................................................................. 1 Item 5 – Fees and Compensation .................................................................................................................... 2 Item 6 – Performance-Based Fees and Side-By-Side Management ........................................................... 5 Item 7 – Types of Clients ................................................................................................................................. 5 Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss ................................................... 5 Item 9 – Disciplinary Information .................................................................................................................. 8 Item 10 – Other Financial Industry Activities and Affiliations .................................................................. 8 Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading ............. 9 Item 12 – Brokerage Practices ....................................................................................................................... 10 Item 13 – Review of Accounts ...................................................................................................................... 11 Item 14 – Client Referrals and Other Compensation .................................................................................. 12 Item 15 – Custody ........................................................................................................................................... 13 Item 16 – Investment Discretion .................................................................................................................. 13 Item 17 – Voting Client Securities .................................................................................................................. 13 Item 18 – Financial Information ................................................................................................................... 14 Exhibit – A Summary of Material Changes ........................................................................................... Ex. A Part 2A - iii  CS Planning Corp dba Brandenburg Financial Services Part 2A of Form ADV – Brochure Item 4 – Advisory Business CS Planning Corp (“CSP”) is an SEC registered investment advisory firm located in Portland, Oregon. We provide fee-only investment supervisory, portfolio management, investment consulting and financial planning services. The firm has been in business since 2009. CSP is owned by Christopher K. Hicks, President and Chief Compliance Officer. Our investment advisory services are coordinated through our network of Advisory Affiliates. Advisory Affiliates may have their own legal business entities whose trade names and logos are used for marketing purposes and may appear on marketing materials or client statements. The Client should understand that the businesses are legal entities of the Advisory Affiliate and not of our firm, CSP, and the advisory services of the Advisory Affiliate are provided through our firm, CSP. CSP has the arrangement described above with Brandenburg Financial Services, LLC, a Georgia limited liability company (“Brandenburg Financial”) owned and managed by Hamilton D. Brandenburg. Mr. Brandenburg is an Investment Advisor Representative associated with CSP and offers investment advisory services exclusively through CSP and only utilizes Brandenburg Financial Services for marketing purposes. Brandenburg Financial Services is not a registered investment advisor and is not affiliated with CSP. Our investment approach utilizes broadly diversified portfolios and a systematic strategy to manage client portfolios. Through our Advisory Affiliates, we help Clients coordinate and prioritize their financial lives with all aspects of their life goals. Integrating investments across all individual retirement accounts, taxable accounts, and employee retirement accounts is crucial to the process. Client input and involvement are critical parts of the financial planning process and implementation of investment decisions. After Client assets are invested, we continuously monitor their investments and provide advice related to ongoing financial and investment needs. In addition to Wealth Management services, we offer initial financial planning services to Clients under a separate Financial Planning Agreement. Advice and services are tailored to the stated objectives of the Client(s). Our Advisory Affiliates discuss with the Client critically important information such as the Client’s risk tolerance, time horizon, and projected future needs, to formulate an investment strategy. This information and strategy guide us in objectively and suitably managing the Client’s account. Our Advisory Affiliates meet with Clients as needed to review portfolio performance, discuss current issues, and re-assess goals and plans. Our investment recommendations include mutual funds and other investments such as exchange- traded funds, and exchange-listed equity securities, certificates of deposit, municipal securities, U.S. government securities, and money market funds when suitable and appropriate for a Client’s particular situation. If Clients hold other types of investments, we will advise them on those investments also. Clients may impose restrictions on investing in certain securities or types of securities. We consider such restrictions when formulating the Client’s investment strategy. See Item 8 for a description of our investment strategy. We do not manage Wrap Fee programs. Part 2A - 1  CS Planning Corp dba Brandenburg Financial Services Part 2A of Form ADV – Brochure CS Planning manages $1,960,873,373 of Client assets on a discretionary basis and $0 of Client assets on a non-discretionary basis. These amounts were calculated as of December 31, 2025. Item 5 – Fees and Compensation We provide investment supervisory, financial planning and investment consulting services to Clients primarily under the following fee schedules below: Assets Under Management: Maximum Annual Wealth Management Retainer Fee: 1.5% on assets to $1,000,000 1.25% on assets $1,000,001 to $2,000,000 1.0% on assets over $2,000,000 We may also provide standalone consulting or financial planning services to Clients on a fixed fee or hourly rate under a separate Consulting or Financial Planning Agreement. Our fixed fee pricing is quoted for each project, and is based on the scope and complexity of the project. Our maximum hourly rate is $250 per hour. Prior to commencing planning services, Clients enter into a Consulting or Financial Planning Agreement which sets forth the services being provided and the fees being charged. Notwithstanding the above, fees are generally negotiable. Client’s asset management accounts are billed quarterly in advance. Fees are paid to us directly from the client’s account by the custodian upon our submission of an invoice. Payment of fees may result in the liquidation of Client’s securities if there is insufficient cash in the account. The fee is based on the market value of the Client’s account on the last trading day of the prior quarter. Market value includes all account values and transaction information as of the end of each quarter (not adjusted by any margin debit). To determine value, securities and other instruments traded on a market for which actual transaction prices are publicly reported are generally valued at the last reported sale price on the principal market in which they are traded. Mutual Funds are only valued once per day after the close of the market. Whenever valuation information for specific, illiquid, foreign, private or other investments is not available through the custodian, our approach will be to value at zero. We do this in order to not overvalue a position which could potentially over inflate billing calculations. Alternatively, we may also seek to obtain and document price information from at least one independent source, whether it be a broker-dealer, bank, pricing service or other source. The quarterly fee will be equal to the agreed upon annual rate, multiplied by the market value of the account for that quarter. This number is then divided by four. Fees for a partial quarter at the commencement or termination of an agreement will be prorated based on the number of days the account was open during the quarter. Quarterly fee adjustments for additional assets received into an account during a quarter or for partial withdrawals may also be provided as negotiated. We may modify the terms of the fee agreement by giving Clients 30 days written notice in advance. Part 2A - 2  CS Planning Corp dba Brandenburg Financial Services Part 2A of Form ADV – Brochure Clients may pay commissions and trading fees on trades initiated by us, in addition to other agreed upon fees. Clients may also be charged up to $35.00 per trade as an administrative fee for Client directed trades. Notwithstanding the foregoing, fees are generally negotiable. Clients may be required to pay other miscellaneous charges or fees directly to the custodian (e.g. wire fees) as stated in the custodial agreements. Additionally, mutual funds and/or exchange traded funds have additional internal expenses which generally include a fund management fee, other fund expenses, and a possible distribution fee. In addition, some funds charge a redemption fee on shares bought and sold within a short period. Funds describe their expenses in their prospectuses, summary prospectuses, or product descriptions. Clients are advised that these fees are separate and additional expenses incurred by the Client. See Item 12 for additional information on Brokerage Practices. Our fees include the time necessary to work with Client’s attorney, accountant or other third-party professionals in reaching agreement on financial planning or investment solutions, as well as assisting those advisors in implementation of all appropriate documents. However, we are not responsible for attorney, accountant or other third party professional fees charged to Client as a result of these activities. In some instances, we may recommend that all or a portion of Client assets be managed by an unrelated Third Party Asset Manager (“TPAM”) or sub-advisor. These arrangements are more fully disclosed in Item 10, below. Generally, Clients pay all Wealth Management Retainer fees quarterly in advance. All Wealth Management agreements may be terminated at any time by providing us with 30 days written notice. Upon termination, any fees that have been earned by us but not yet paid will be immediately due and payable. Clients are also responsible for all applicable charges including, but not limited to, account administrative fees, account closure fees and all trading costs due to the termination, including any fees the mutual funds may assess. Upon request, we will provide a good-faith estimate of these fees. Payment of fixed fee projects shall be made as agreed by the parties. Hourly rate projects are generally invoiced by us with payment due by the Client upon receipt of the invoice. We may estimate the number of hours necessary to complete a project, and we may collect a portion of this estimate up front and invoice the balance. Upon termination of any hourly or fixed fee project, any prepaid but unearned fees will be promptly refunded to the Client. Certain Advisory Affiliates of CSP are also independently licensed to sell insurance products through various carriers. CSP is a fee only registered investment adviser and does not act as an insurance brokerage or agency and is not otherwise affiliated with any insurance brokerages or agencies. However, a conflict of interest arises when insurance related business is transacted with advisory Clients because certain individual Advisory Affiliates of CSP are independently licensed to sell insurance products through various carriers. In their capacity as an Insurance Agent, they may receive commissions or other fees from products sold to Clients. As such, Clients are advised that they are under no obligation to use any individual associated with CSP for insurance products or services, and may use any insurance firm or agent they choose. Clients are also advised that the Wealth Management Retainer fees paid to CSP are separate and distinct from the commissions earned by any individual in connection with the sale of insurance or Part 2A - 3  CS Planning Corp dba Brandenburg Financial Services Part 2A of Form ADV – Brochure other securities products and CSP does not receive any compensation for products sold by these Advisory Affiliates. Because CSP is not involved in the sale of insurance products or securities, we do not know the actual dollar amount of any commission payment to an Insurance Agent or Registered Representative. Also, because CSP is neither a broker dealer nor an insurance agency, we do not have the ability to rebate commissions received for the sale of a product and cannot discount the price of a product to make up for any commission that may be received from its sale. Rollover Recommendations As part of our investment advisory services to you, we may recommend that you roll assets from your employer’s retirement plan, such as a 401(k), 457, or ERISA 403(b) account (collectively, a “Plan Account”), to an individual retirement account, such as a SIMPLE IRA, SEP IRA, Traditional IRA, or Roth IRA (collectively, an “IRA Account”) that we will manage on your behalf. We may also recommend rollovers from IRA Accounts to Plan Accounts, from Plan Accounts to Plan Accounts, and from IRA Accounts to IRA Accounts. When we provide any of the foregoing rollover recommendations we are acting as fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act (“ERISA”) and/or the Internal Revenue Code (“IRC”), as applicable, which are laws governing retirement accounts. If you elect to roll the assets to an IRA that is subject to our management, we will charge you an asset- based fee as set forth in the advisory agreement you executed with our firm. This creates a conflict of interest because it creates a financial incentive for our firm to recommend the rollover to you (i.e., receipt of additional fee-based compensation). You are under no obligation, contractually or otherwise, to complete the rollover. Moreover, if you do complete the rollover, you are under no obligation to have the assets in an IRA managed by our firm. Due to the foregoing conflict of interest, when we make rollover recommendations, we operate under a special rule that requires us to act in your best interests and not put our interests ahead of yours. Under this special rule’s provisions, we must:  meet a professional standard of care when making investment recommendations (give prudent advice);  never put our financial interests ahead of yours when making recommendations (give loyal advice);  avoid misleading statements about conflicts of interest, fees, and investments;  follow policies and procedures designed to ensure that we give advice that is in your best interests;  charge no more than a reasonable fee for our services; and  give you basic information about conflicts of interest. Many employers permit former employees to keep their retirement assets in their company plan. Also, current employees can sometimes move assets out of their company plan before they retire or change jobs. In determining whether to complete the rollover to an IRA, and to the extent the following options are available, you should consider the costs and benefits of a rollover. Note that an employee will typically have four options in this situation: 1. leaving the funds in your employer’s (former employer’s) plan; Part 2A - 4  CS Planning Corp dba Brandenburg Financial Services Part 2A of Form ADV – Brochure 2. moving the funds to a new employer’s retirement plan; 3. cashing out and taking a taxable distribution from the plan; or 4. rolling the funds into an IRA rollover account. Each of these options has positives and negatives. Because of that, along with the importance of understanding the differences between these types of accounts, we will provide you with a written explanation of the advantages and disadvantages of both account types and the basis for our belief that the rollover transaction we recommend is in your best interests. As an alternative to providing you with a rollover recommendation, we may instead take an entirely educational approach in accordance with the U.S. Department of Labor’s Interpretive Bulletin 96-1. Under this approach, our role will be limited only to providing you with general educational materials regarding the pros and cons of rollover transactions. We will make no recommendation to you regarding the prospective rollover of your assets and you are advised to speak with your trusted tax and legal advisors with respect to rollover decisions. As part of this educational approach, we may provide you with materials discussing some or all of the following topics: the general pros and cons of rollover transactions; the benefits of retirement plan participation; the impact of pre-retirement withdrawals on retirement income; the investment options available inside your Plan Account; and high level discussion of general investment concepts (e.g., risk versus return, the benefits of diversification and asset allocation, historical returns of certain asset classes, etc.). We may also provide you with questionnaires and/or interactive investment materials that may provide a means for you to independently determine your future retirement income needs and to assess the impact of different asset allocations on your retirement income. You will make the final rollover decision. Item 6 – Performance-Based Fees and Side-By-Side Management We do not charge any performance-based fees for our services or engage in side-by-side management. Item 7 – Types of Clients We provide investment advice to high net-worth individuals, individuals, businesses, pension and profit-sharing plans, foundations, trusts, estates, and charitable organizations. Because each Client is unique, they must be willing to be involved in the planning and ongoing processes. Such involvement does not have to be time consuming, however we want our Clients to remain informed about their overall financial situation. Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss We create broadly diversified portfolios in the worldwide fixed-income and equity markets, combined with periodic rebalancing. Our Advisory Affiliates create an investment strategy with each Client, outlining the investment philosophy, management procedures, and long-term goals for the investor. Portfolio design is tailored to each Client’s risk tolerance and preferences. Types of Investments As part of our core investment approach, we offer advice on investments including mutual funds, exchange-traded funds, equity securities, debt securities, certificates of deposit, municipal securities, U.S. government securities and money market funds when suitable and appropriate. In limited circumstances, and only when suitable and appropriate, we may offer advice on digital assets and Part 2A - 5  CS Planning Corp dba Brandenburg Financial Services Part 2A of Form ADV – Brochure cryptocurrency. Each type of security has its own unique set of risks associated with it, and it would not be possible to disclose all of the specific risks of every type of investment in this brochure. In those limited situations where it is suitable and appropriate to meet a particular Client’s needs, we may also utilize margin to manage an account. Margin occurs when a client pays for part of a purchase and borrows the rest from the brokerage firm that custodies the account. If our Clients have any questions regarding the risks associated with a particular investment, they are encouraged to contact us. Mutual funds are professionally managed collective investment companies that pool money from many investors and invest in stocks, bonds, short-term money market instruments, other mutual or exchange traded funds, other securities or any combination thereof. The fund will have a manager that trades the fund’s investments in accordance with the fund's investment objective. While mutual funds generally provide diversification, risks can be significantly increased if the fund is concentrated in a particular sector of the market, primarily invests in small cap or speculative companies, uses leverage (i.e., borrows money) to a significant degree, or concentrates in a particular type of security (i.e., equities) rather than balancing the fund with different types of securities. Other fund risks include foreign securities and currency risk, emerging markets risk, small-cap, mid-cap and large-cap risk, trading risk, and turnover risk that can increase fund expenses and may decrease fund performance. Brokerage and transactions costs incurred by the fund will reduce returns. ETFs are investment funds traded on stock exchanges, much like stocks or equities. An ETF holds assets such as stocks, commodities, or bonds and trades at approximately the same price as the net asset value of its underlying assets over the course of the trading day. Most ETFs track an index, such as the S&P 500. However, some ETFs are fully transparent actively managed funds. Market risk is, perhaps, the most significant risk associated with ETFs. This risk is defined by the day to day fluctuations associated with any exchange traded security, where fluctuations occur in part based on the perception of investors. Individual equity securities (also known simply as “equities” or “stock”) are assessed for risk in numerous ways. Price fluctuations and market risk are the most significant risk concerns. As such, the value of your investment can increase or decrease over time. Furthermore, you should understand that stock prices can be affected by many factors including, but not limited to, the overall health of the economy, the health of the market sector or industry of the issuing company, and national and political events. When investing in stock, it is important to focus on the average returns achieved over a given period of time, across a well-diversified portfolio. Individual debt securities (or “bonds”) are typically safer investments than equity securities, but their risk can also vary widely based on: the financial health of the issuer; the risk that the issuer might default; when the bond is set to mature; and, whether or not the bond can be “called” prior to maturity. When a bond is called, it may not be possible to replace it with a bond of equal character paying the same rate of return. Primarily we invest with a focus on Long Term Purchases, where securities are purchased with the expectation that the value of those securities will grow over a relatively long period of time, generally greater than one year. Sometimes we will employ a Short Term Purchase strategy where securities are purchased with the expectation that they will be sold within a relatively short period of time, generally less than one year, to take advantage of the securities’ short term price fluctuations. Short-term trading (in general, selling securities within 30 days of purchasing the same securities) is not a fundamental part of our overall investment strategy. Part 2A - 6  CS Planning Corp dba Brandenburg Financial Services Part 2A of Form ADV – Brochure In limited situations we may utilize put and call option strategies in order to mitigate market risk when suitable and appropriate for an individual Client’s portfolio. Digital Asset Risk: From time-to-time, and only where suitable for clients, we may recommend investments in certain digital currencies, including, without limitation, Bitcoin, Ethereum, Litecoin, and others (collectively, “Cryptocurrency”). Where exposure to this asset class is appropriate, we will typically, if not exclusively, obtain such exposure through purchases and sales of ETFs and other publicly traded securities available through the Fidelity Digital Assets platform. Investment in Cryptocurrency involves an extremely high degree of risk and is more speculative than an investment in publicly-traded securities like stocks, bonds, mutual funds, and ETFs. Unlike the market valuations of publicly-traded stocks and bonds which can be objectively valued on the basis of the issuer’s assets, income, debts, liabilities, operations, history of credit-worthiness and other factors, prices of Cryptocurrency are based entirely on the market’s perception of value and are subject to rapid changes in market sentiment. Accordingly, Cryptocurrency is subject to an extremely high level of price volatility, including “flash crashes,” and may lose significant value in a matter of minutes, hours, or days. It is not uncommon for the value of Cryptocurrency to move as much as twenty percent (20%) or more in a single day. The ownership of particular Cryptocurrency is opaque and therefore certain Cryptocurrency may be owned and controlled by relatively small number of individuals, increasing the potential for fraud and market-manipulation such as pump-and-dump schemes and other fraudulent criminal schemes. Evaluation and understanding of the features, functions, and other properties of Cryptocurrency requires a high level of technical knowledge and sophistication. The market for Cryptocurrency is in its infancy, is rapidly evolving, and its future is unknown. Governments and central banks do not create, sponsor, support, back, insure, or control Cryptocurrencies and there is no guarantee of their future viability as a store of value or a means of exchange. Federal, state, or foreign governments may restrict the use and exchange of cryptocurrency, and regulation in the United States is still developing. Cryptocurrency is not legal tender in most jurisdictions, including the United States. No laws require individuals or businesses to accept Cryptocurrency as a form of payment and Cryptocurrency does not have any intrinsic value. Its value derives entirely from market forces of supply and demand. Cryptocurrency exchanges and other trading venues on which Cryptocurrencies trade are relatively new and, in most cases, largely unregulated and may therefore be more exposed to fraud and failure than established, regulated exchanges for securities, derivatives, and other currencies. Cryptocurrency exchanges may stop operating or permanently shut down due to fraud, technical glitches, hackers, or malware. Due to relatively recent launches, most Cryptocurrencies have a limited trading history, making it difficult for investors to evaluate investments. Generally, Cryptocurrency transactions are irreversible, such that an improper transfer can only be reversed by the receiver of the cryptocurrency agreeing to return the cryptocurrency to the sender. Accordingly, investment in Cryptocurrency is not appropriate for all investors and you should only invest “risk capital” in such asset class (e.g., funds, the complete and total loss of which, would have insubstantial effect on your overall financial circumstances and financial goals). Methods of Analysis We may use one or more of the following methods of analysis when formulating investment advice: Part 2A - 7  CS Planning Corp dba Brandenburg Financial Services Part 2A of Form ADV – Brochure Top-Down Global Macro-Economic Analysis involves a big-picture analysis of the prevailing economic, demographic and social trends followed by a more focused analysis at the country level, then the industry level and ultimately the specific security level. Mutual Fund/Exchange Traded Fund Analysis involves qualitative analysis looking at factors such as the background and experience of the fund manager and/or the fund company (style, consistency, risk- adjusted performance, management expenses, average daily trading volume, etc.). Fundamental analysis involves the analysis of financial statements, the general financial health of companies, and/or the analysis of management or competitive advantages. This type of analysis concentrates on factors that determine a company’s value and expected future earnings. This strategy would normally encourage equity purchases in stocks that are undervalued or priced below their perceived value. The risk assumed is that the market will fail to reach expectations of perceived value. Investment Risk of Loss As indicated in the descriptions above, investing in securities involves risk of loss that you should be prepared to bear. We do not represent or guarantee that our services or methods of analysis can or will predict future results, successfully identify market tops or bottoms, or insulate Clients from losses due to market corrections or declines. We cannot offer any guarantees or promises that your financial goals and objectives will be met. Past performance is in no way an indication of future performance. Except as may otherwise be provided by law, we are not liable to Clients for: • Any loss that a Client may suffer by reason of any investment decision made or other action taken or omitted in good faith by us with that degree of care, skill, prudence and diligence under the circumstances that a prudent person acting in a fiduciary capacity would use; • Any loss arising from our adherence to a Client’s instructions, or the disregard of our recommendations made to a Client; or • Any act or failure to act by a custodian or other third party to a Client’s account. It is the responsibility of the Client to give us complete information and to notify us of any changes in financial circumstances or goals. Item 9 – Disciplinary Information Registered investment advisers are required to disclose all material facts regarding any legal or disciplinary events that would be material to your evaluation of or the integrity of the firm’s management. CS Planning Corp. has no information applicable to this Item. Item 10 – Other Financial Industry Activities and Affiliations Affiliated Entities: CSP is affiliated through common ownership and control with Palouse Capital Management, Inc. (“PCM”). PCM and CSP are under common control of Christopher K. Hicks who is considered a control person of each firm because he holds more than 25% ownership interest in each firm. Part 2A - 8  CS Planning Corp dba Brandenburg Financial Services Part 2A of Form ADV – Brochure PCM is an investment advisor registered with the Securities and Exchange Commission. PCM offers investment advisory services through numerous Advisory Affiliates to the firm. Outside Business Activities of Advisory Affiliates: As disclosed in Item 5, above, Advisory Affiliates of CSP may also be independently licensed as insurance agents with other agencies. Affiliates may recommend the purchase and sale of certain insurance products to Clients. As a fiduciary, the Affiliate must act primarily for the benefit of CSP Clients and will only transact insurance related business with Clients when the products are fully disclosed, suitable, and appropriate to fit their needs, and in order to simplify the implementation of various wealth management strategies. Hamilton Brandenburg provides tax preparation services for certain clients under the assumed business name Brandenburg Tax Services, for a separate flat fee pursuant to a separate agreement. Mr. Brandenburg devotes approximately 10 hours per week to this work during tax season. While this business activity raises a potential conflict of interest, that is mitigated by Clients being informed that they may be able to find similar services elsewhere. Broker-Dealer Affiliation Certain Advisory Affiliates of CSP are Dually Registered Persons of broker dealer firms unaffiliated with CSP. In their separate capacity as registered representatives, these Advisor Affiliates will typically receive commissions for the implementation of recommendations for commissionable transactions. Clients are not obligated to implement any recommendation provided by Advisory Affiliates of CSP. Promotor Relationships We may enter into promoter agreements with individuals or other registered investment advisors. Promoter arrangements and requirements are more fully described in Item 14 (“Client Referrals and Other Compensation”), below. We do not believe this arrangement creates any conflicts of interest with any of our Clients. Other Investment Managers: On occasion, we may recommend and engage unaffiliated Third Party Asset Managers (TPAM) or sub-advisors who provide customized investment portfolio management services. These services may include the construction of investment portfolios, execution of securities purchase and sale transactions, and portfolio administration, including tracking of and reporting on portfolio performance and investment results. We are authorized by our Clients to share non-public, personal information with TPAMs or sub- advisors for the purpose of managing their portfolios. However, we require any TPAM or sub-advisor to execute a confidentiality agreement and not share non-public personal information with any unauthorized person or entity. Clients are generally required to enter into a separate advisory agreement with any TPAM or sub- advisor. The use of TPAMs or sub-advisors may cause Clients to incur additional fees. If applicable, any additional fees will be fully disclosed to Clients in a separate agreement with the TPAM or sub- advisor. Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading Part 2A - 9  CS Planning Corp dba Brandenburg Financial Services Part 2A of Form ADV – Brochure upon request by contacting us at (770) We have a Code of Ethics which all employees are required to follow. The Code of Ethics outlines our high standard of business conduct, and fiduciary duty to Clients. The Code of Ethics includes provisions relating to the confidentiality of Client information, a prohibition on insider trading, personal securities trading procedures, improper use of Firm property, and diversion of investment and business opportunities, among other things. A copy of the code of ethics is available to any Client or prospective Client 202-6673 or Hamilton@BrandenburgFS.com. Brochures are provided free of charge. We or individuals associated with our firm may buy and sell some of the same securities for their own account that we buy and sell for Clients. When appropriate we will purchase or sell securities for Clients before purchasing the same for our account or allowing representatives to purchase or sell the same for their own account. However, we do allow the accounts of employees to be included in block trading alongside the accounts of Clients. In some cases, we or our representatives may buy or sell securities for our own account for reasons not related to the strategies adopted for our Clients. Our employees are required to follow the Code of Ethics when making trades for their own accounts in securities which are recommended to and/or purchased for Clients. The Code of Ethics is designed to assure that the personal securities transactions will not interfere with decisions made in the best interest of advisory Clients while at the same time, allowing employees to invest their own accounts. In the event a material conflict of interest not already discussed in this document should arise, we will disclose to our advisory Clients any material conflict of interest relating to us, our representatives, or any of our employees which could reasonably be expected to impair the rendering of unbiased and objective advice. As any advisory situation could present a conflict of interest, we have established the following restrictions to ensure our fiduciary responsibilities: • A director, officer, associated person, or employee of CSP or Brandenburg Financial Services shall not buy or sell securities for his personal portfolio where his decision is substantially derived, in whole or in part, by reason of his employment unless the information is also available to the investing public on reasonable inquiry. No person associated with CSP or Brandenburg Financial Services shall prefer his or her own interest to that of the advisory Client. • We maintain a list of all securities holdings for the firm and for anyone associated with its advisory practice who has access to advisory recommendations. An appropriate officer reviews these holdings on a regular basis. • Any individual not in observance of the above may be subject to discipline up to and including termination. Item 12 – Brokerage Practices Our Clients’ assets are held by independent third-party qualified custodians. We do recommend certain custodians to Clients however, Clients are not obligated to use any particular custodian recommended by us. We reserve the right to decline acceptance of any Client account for which the Client directs the use of a particular custodian if we believe that this choice would hinder either our fiduciary duty to the Client or our ability to service the account. Part 2A - 10  CS Planning Corp dba Brandenburg Financial Services Part 2A of Form ADV – Brochure In recommending custodians, we will comply with its fiduciary duty to seek best execution and with the Securities Exchange Act of 1934. We will take into account such relevant factors as: • • • • Price; The custodian’s facilities, reliability and financial responsibility; The ability of the custodian to effect transactions, particularly with regard to such aspects as timing, order size and execution of order; The research and related brokerage services provided by such custodian to us, notwithstanding that the account may not be the direct or exclusive beneficiary of such services; and Any other factors that we consider to be relevant. • We may aggregate trades for Clients. The allocations of a particular security will be determined by us before the trade is placed with the broker. When practical, Client trades in the same security will be bunched in a single order (a “block”) in an effort to obtain best execution at the best security price available. When employing a block trade: • • • • • We will make reasonable efforts to attempt to fill Client orders by day-end. If the block order is not filled by day-end, we will allocate shares executed to underlying accounts on a pro rata basis, adjusted as necessary to keep Client transaction costs to a minimum. If a block order is filled (full or partial fill) at several prices through multiple trades, an average price and commission will be used for all trades executed; All participants receiving securities from the block trade will receive the average price. Multiple blocks may be executed within a single day. However, only trades executed within the block on the single day may be combined for purposes of calculating the average price. It is expected that this trade aggregation and allocation policy will be applied consistently. However, if application of this policy results in unfair or inequitable treatment to some or all of our Clients, we may deviate from this policy. Finally, it is our policy to minimize the occurrence of trade errors. Should any trade errors which are attributable to CSP occur, we shall take any steps necessary to put the Client in the position it should have been as if the trade error never occurred. In the event we determine that a bona fide trade error has occurred which is attributable to CSP, we will correct the trade error using funds from our error account. Depending on the internal trade error policies and procedures of the particular custodian, our error account may be debited if the correction results in a loss. Likewise, our error account may be credited if the correction results in a gain. This situation creates a conflict of interest as CSP has an incentive to recommend particular custodians over others that may not have a similar policy. Item 13 – Review of Accounts Client accounts are formally reviewed at least annually. Accounts are reviewed in the context of each Client's stated investment objectives and guidelines. Part 2A - 11  CS Planning Corp dba Brandenburg Financial Services Part 2A of Form ADV – Brochure We have a number of Advisory Affiliates who are assigned as the primary representative to a particular Client’s account. The Advisory Affiliate assigned to a particular Client’s account will be responsible for the periodic reviews to that account. Clients will be provided the Supplemental Brochure (Form ADV Part 2B) of any Advisory Affiliate providing advice related to their account. More frequent reviews may be triggered by a number of reasons including: a change in Client's investment objectives; tax considerations; large deposits or withdrawals; large sales or purchases; or changes in the economic climate. Investment advisory Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Advisor Affiliates may also provide Clients with periodic written reports summarizing the account activity and performance. Along with these reports, we discuss the asset allocation of the portfolio compared to the portfolio target allocations. Financial Planning Clients will typically receive a completed written financial plan unless otherwise agreed at the start of the engagement. Dependent upon the level and scope of Financial Planning services being provided, Advisor Affiliates will meet with clients at least twice per year or more often as a major life event occurs. Item 14 – Client Referrals and Other Compensation As disclosed under Item 12 (above), we (or our Affiliates) may receive “soft dollars” from certain custodians. The conflicts of interest these types of arrangements present and how we deal with these conflicts are described in detail under Item 12, above. As disclosed under Items 5 and 10 above, representatives of CSP may also be licensed to sell insurance. The conflicts of interest these arrangements present and how we deal with these conflicts are described in detail under Item 5, above. Promoter Relationships Certain Advisory Affiliates of CSP may enter into promoter agreements that pay cash compensation to third-party intermediaries in exchange for their promotion, referral, and endorsement of our advisory services to prospective clients. The cash compensation paid to such promoters may take the form of a retainer, a flat advertising fee, a fee per referral, and/or a percentage of the advisory fees we collect from referred client accounts. These fees may be paid to the promoter on a one-time or recurring basis. Unless otherwise explicitly disclosed in writing to the client, the cash compensation paid to a promoter will be borne entirely by CSP and the Advisory Affiliate. Referred clients do not pay any additional or increased advisory fees as a result of having been referred to our firm by a paid third-party promoter. We will only engage third-party promoters in accordance with the requirements of the SEC’s “marketing rule” (SEC Rule 206(4)-1), promulgated under the Investment Advisers Act of 1940. Any promoters engaged for this purpose will disclose to you at or reasonably prior to the time of their referral or endorsement of CSP (i) that they will receive compensation from CSP as a result of their endorsement of our firm; (ii) a description of the material terms of the compensation they will receive; and (iii) a brief statement discussing the conflicts of interest arising out of the compensation arrangement and/or the relationship between CSP and the third-party promoter. Clients referred to Part 2A - 12  CS Planning Corp dba Brandenburg Financial Services Part 2A of Form ADV – Brochure our firm by a third-party promoter are encouraged to inquire with us if they have any questions about the foregoing arrangements. Item 15 – Custody We have the ability to debit fees, and we may have the ability to disburse or transfer certain client funds pursuant to Standing Letters of Authorization executed by Clients. We do not otherwise have custody of the assets in the account. We shall have no liability to a Client for any loss or other harm to any property in the account, including any harm to any property in the account resulting from the insolvency of the custodian or any acts of the agents or employees of the custodian and whether or not the full amount or such loss is covered by the Securities Investor Protection Corporation (“SIPC”) or any other insurance which may be carried by the custodian. The Client understands that SIPC provides only limited protection for the loss of property held by a custodian. Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Our Advisory Affiliate’s may also provide Clients with periodic written reports summarizing the account activity and performance. We urge all Clients to carefully review statements from the custodian and compare these to any reports that we may provide to you. Our reports may vary from custodial statements based on accounting procedures, reporting dates, or valuation methodologies of certain securities. Item 16 – Investment Discretion Generally, Clients grant us and our Advisory Affiliates ongoing and continuous discretionary authority to execute investment recommendations in accordance with an agreed upon investment strategy or plan without the Client’s prior approval of each specific transaction. Under discretionary authority, Client allows us to purchase and sell securities and instruments in their account(s), arrange for delivery and payment in connection with the foregoing, select and retain sub-advisors, and act on behalf of the Client in matters necessary or incidental to the handling of the account, including monitoring certain assets. The only restrictions on this discretionary authority are those set by the Client on a case by case basis. In limited circumstances, an Advisory Affiliate will not have discretionary authority to determine or make changes to a Client’s stated investment strategy without the Client’s prior approval. However, CSP will still have complete discretion to implement its trading strategies to update the portfolio allocation within that stated investment strategy, without the Client’s prior approval. In this type of situation, CSP will require authorization from the Client before making any changes to a Client’s investment strategy. CSP will act in accordance with any agreed upon investment strategy, regardless of whether authority is discretionary or non-discretionary. Further, we make it a practice to question Clients to determine if there are any limitations to our authority on such matters. Item 17 – Voting Client Securities We do not have authority to vote and therefore do not vote Client securities. Additionally, we do not provide advice to Clients on how the Client should vote. Clients will receive proxies and other Part 2A - 13  CS Planning Corp dba Brandenburg Financial Services Part 2A of Form ADV – Brochure solicitations directly from the custodian or transfer agent. If any proxy materials are received on behalf of a Client, they will be sent directly to the Client who remains responsible to vote the proxy. Item 18 – Financial Information A portion of hourly rate or fixed fee projects are generally required to be paid in advance, however under no circumstances will we retain more than $1,200.00, more than six months in advance from any Client. We do have discretionary authority over Client funds or securities, but we have no financial commitments that would impair our ability to meet contractual and fiduciary commitments to Clients. Neither CSP or any of its principals, nor Brandenburg Financial Services, LLC or any of its principals, have been the subject of a bankruptcy petition at any time in the past. We have no financial conditions that would impair our ability to meet contractual commitments to our Clients. Part 2A - 14  CS Planning Corp dba Brandenburg Financial Services Part 2A of Form ADV – Brochure Exhibit A – Summary of Material Changes This Item discusses only specific material changes that have been made to our Brochure since the prior annual amendment on April 28, 2025: Item 10, Item 12 and Item 14 have been updated to reflect that The H Group, Inc., The H Group Washington, Inc., and FocusPoint Solutions, Inc. are no longer affiliated entities of CSP under the common control of Christopher K. Hicks. We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (770) 202-6673 or Hamilton@BrandenburgFS.com. Our Brochure is provided free of charge. Ex. A 

CS Planning Corp dba Cultivant Part 2A of Form ADV – Brochure CS PLANNING CORP DBA CULTIVANT 11400 SE 8th St, Suite 235 Bellevue, WA 98004 Phone: (206) 486-8700 Ext. 703 April 28, 2026 This Brochure provides information about the qualifications and business practices of CS Planning Corp. dba Cultivant. If you have any questions about the contents of this Brochure, you may contact us at (206) 486-8700 Ext. 703 or to obtain answers and additional information. CS Planning Corp is a registered investment adviser with the United States Securities and Exchange Commission (“SEC”). Registration of an investment adviser does not imply any level of skill or training. The information in this Brochure has not been approved or verified by the SEC or by any state securities authority. Additional information about CS Planning Corp. is available on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Part 2A - i  CS Planning Corp dba Cultivant Part 2A of Form ADV – Brochure Item 2 – Material Changes This Item discusses only specific material changes that have been made to our Brochure since our prior annual amendment dated April 1, 2025. Since that date, we have made the following material changes: Item 5 was amended to reflect that for 401(k) plans that we manage we may bill quarterly in arrears based on the specific Plan’s average daily balance during the previous quarter. Item 10, Item 12 and Item 14 have been updated to reflect that The H Group, Inc., The H Group Washington, Inc., and FocusPoint Solutions, Inc. are no longer affiliated entities of CSP under the common control of Christopher K. Hicks. We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested, free of charge, by contacting us at (206) 486-8700 Ext. 703. Part 2A - ii  CS Planning Corp dba Cultivant Part 2A of Form ADV – Brochure Item 3 – Table of Contents Page Item 1 – Cover Page ......................................................................................................................... i Item 2 – Material Changes .............................................................................................................................. ii Item 3 – Table of Contents ............................................................................................................................ iii Item 4 – Advisory Business ............................................................................................................................ 1 Item 5 – Fees and Compensation ................................................................................................................... 2 Item 6 – Performance-Based Fees and Side-By-Side Management ...................................................... 5 Item 7 – Types of Clients ................................................................................................................................ 5 Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss ............................................... 5 Item 9 – Disciplinary Information ................................................................................................................. 9 Item 10 – Other Financial Industry Activities and Affiliations .............................................................. 9 Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading ..... 10 Item 12 – Brokerage Practices ..................................................................................................................... 11 Item 13 – Review of Accounts ..................................................................................................................... 12 Item 14 – Client Referrals and Other Compensation .............................................................................. 12 Item 15 – Custody ........................................................................................................................................... 13 Item 16 – Investment Discretion ................................................................................................................. 13 Item 17 – Voting Client Securities .............................................................................................................. 14 Item 18 – Financial Information .................................................................................................................. 14 Part 2A - iii  CS Planning Corp dba Cultivant Part 2A of Form ADV – Brochure Item 4 – Advisory Business CS Planning Corp (“CSP”) is an SEC registered investment advisory firm located in Portland, Oregon. We provide fee-only investment supervisory, portfolio management, investment consulting and financial planning services. The firm has been in business since 2009. CSP is owned by Christopher K. Hicks, President and Chief Compliance Officer. Our investment advisory services are coordinated through our Advisory Affiliates. Advisory Affiliates may have their own legal business entities whose trade names and logos are used for marketing purposes and may appear on marketing materials or client statements. The Client should understand that the businesses are legal entities of the Advisory Affiliate and not of our firm, CSP, and the advisory services of the Advisory Affiliate are provided through our firm, CSP. CSP has the arrangement described above with Cultivant LLC, a Washington Limited Liability Company owned by Hoon Kang, Christian Kang, and Wesley Kang (“Members”) in the state of Washington. The Members are investment advisor representatives (“IARs”) associated with CSP, offer investment advisory services exclusively through CSP, and utilize Cultivant for only marketing purposes. Cultivant is not a registered investment advisor and is not affiliated with CSP. Our investment approach utilizes broadly diversified portfolios and a systematic strategy to manage client portfolios. Through our Advisory Affiliates, we help Clients coordinate and prioritize their financial lives with all aspects of their life goals. Integrating investments across all individual retirement accounts, taxable accounts, and employee retirement accounts is crucial to the process. Client input and involvement are critical parts of the financial planning process and implementation of investment decisions. After Client assets are invested, we continuously monitor their investments and provide advice related to ongoing financial and investment needs. Advice and services are tailored to the stated objectives of the Client(s). Our Advisory Affiliates discuss with the Client critically important information such as the Client’s risk tolerance, time horizon, and projected future needs, to formulate an investment strategy. This information and strategy guides us in objectively and suitably managing the Client’s account. Our Advisory Affiliates meet with Clients as needed to review portfolio performance, discuss current issues, and re-assess goals and plans. Our investment recommendations include exchange-traded funds (ETFs) and mutual funds. However, we may also recommend other investments such as exchange-listed equity securities, certificates of deposit, municipal securities, U.S. government securities and money market funds when suitable and appropriate for a Client’s particular situation. If Clients hold other types of investments, we will advise them on those investments also. Clients may impose restrictions on investing in certain securities or types of securities. We consider such restrictions when formulating the Client’s investment strategy. See Item 8 for a description of our investment strategy. We do not manage Wrap Fee programs. CS Planning manages $1,960,873,373 of Client assets on a discretionary basis and $0 of Client assets on a non-discretionary basis. These amounts were calculated as of December 31, 2025. Part 2A - 1  CS Planning Corp dba Cultivant Part 2A of Form ADV – Brochure Item 5 – Fees and Compensation We provide investment supervisory and investment consulting services, and incidental financial advisory service to Clients primarily under the following fee schedules below: Assets Under Management: Maximum Annual Wealth Management Retainer Fee: 1.25% on assets to $500,000 1.00% on assets between $500,001 and $5,000,000 0.75% on assets between $5,000,001 and $10,000,000 0.50% on assets in excess of $10,000,000 Financial planning service beyond the scope of the incidental financial advisory service mentioned above is billed separately on a fixed fee or hourly rate under a separate Financial Planning Agreement. Our fixed fee pricing is quoted for each project, and is priced based on the scope and complexity of the project. Our maximum hourly rate is $300 per hour. Notwithstanding the above, fees are generally negotiable. Except for 401(k) plans, Client’s asset management accounts are billed quarterly in arrears. Fees are paid to us directly from the client’s account by the custodian upon our submission of an invoice. Payment of fees may result in the liquidation of Client’s securities if there is insufficient cash in the account. The fee is based on the market value of the Client’s account on the last trading day of the quarter. For 401(k) plans that we manage we may bill quarterly in arrears based on the specific Plan’s average daily balance during the previous quarter. Market value includes all account values and transaction information as of the end of each quarter (not adjusted by any margin debit). To determine value, securities and other instruments traded on a market for which actual transaction prices are publicly reported are generally valued at the last reported sale price on the principal market in which they are traded. Mutual Funds are only valued once per day after the close of the market. Whenever valuation information for specific, illiquid, foreign, private or other investments is not available through the custodian, our approach will be to value at zero. We do this in order to not overvalue a position which could potentially over inflate billing calculations. Alternatively, we may also seek to obtain and document price information from at least one independent source, whether it be a broker-dealer, bank, pricing service or other source. The quarterly fee will be equal to the agreed upon annual rate, multiplied by the market value of the account for that quarter. This number is then divided by four. Fees for a partial quarter at the commencement or termination of an agreement will be prorated based on the number of days the account was open during the quarter. Quarterly fee adjustments for additional assets received into an account during a quarter or for partial withdrawals may also be provided as negotiated. We may modify the terms of the fee agreement by giving Clients 30 days written notice in advance. Part 2A - 2  CS Planning Corp dba Cultivant Part 2A of Form ADV – Brochure Clients may pay commissions and trading fees on trades initiated by us, in addition to other agreed upon fees. Notwithstanding the foregoing, fees are generally negotiable. Clients may be required to pay other miscellaneous charges or fees directly to the custodian (e.g. wire fees) as stated in the custodial agreements. Additionally, mutual funds and/or exchange- traded funds have additional internal expenses which generally include a fund management fee, other fund expenses, and a possible distribution fee. In addition, some funds charge a redemption fee on shares bought and sold within a short period. Funds describe their expenses in their prospectuses, summary prospectuses, or product descriptions. Clients are advised that these fees are separate and additional expenses incurred by the Client. See Item 12 for additional information on Brokerage Practices. Our fees include the time necessary to work with Client’s attorney, accountant or other third party professionals in reaching agreement on financial planning or investment solutions, as well as assisting those advisors in implementation of all appropriate documents. However, we are not responsible for attorney, accountant or other third party professional fees charged to Client as a result of these activities. In some instances, we may recommend that all or a portion of Client assets be managed by an unrelated Third Party Asset Manager (“TPAM”) or sub-advisor. These arrangements are more fully disclosed in Item 10, below. Clients pay all Wealth Management Retainer fees quarterly in arrears. As such, there are never any prepaid fees for Assets Under Management which would be subject to refund. All Wealth Management agreements may be terminated at any time by providing us with 30 days written notice. Upon termination, any fees that have been earned by us but not yet paid will be immediately due and payable. Clients are also responsible for all applicable charges including, but not limited to, account administrative fees, account closure fees and all trading costs due to the termination, including any fees the mutual funds may assess. Upon request, we will provide a good-faith estimate of these fees. Payment of fixed fee projects shall be made as agreed by the parties. Hourly rate projects are generally invoiced by us with payment due by the Client upon receipt of the invoice. We may estimate the number of hours necessary to complete a project, and we may collect a portion of this estimate up front and invoice the balance. Upon termination of any hourly or fixed fee project, any prepaid but unearned fees will be promptly refunded to the Client. CSP is a fee only registered investment adviser and does not act as an insurance brokerage or agency and is not otherwise affiliated with any insurance brokerages or agencies. However, a conflict of interest arises when insurance related business is transacted with advisory Clients, because certain individual Advisory Affiliates of CSP are independently licensed to sell insurance products through various carriers. In their capacity as an Insurance Agent, they may receive commissions or other fees from products sold to Clients. As such, Clients are advised that they are under no obligation to use any individual associated with CSP for insurance products or services, and may use any insurance firm or agent they choose. Part 2A - 3  CS Planning Corp dba Cultivant Part 2A of Form ADV – Brochure Clients are also advised that the Wealth Management Retainer fees paid to CSP are separate and distinct from the commissions earned by any individual in connection with the sale of insurance products and CSP does not receive any compensation for products sold by these Advisory Affiliates. Because CSP is not involved in the sale of insurance, we do not know the actual dollar amount of any commission payment to an Insurance Agent. Also, because CSP is not an insurance agency, we do not have the ability to rebate commissions received for the sale of a product and cannot discount the price of a product to make up for any commission that may be received from its sale. Rollover Recommendations As part of our investment advisory services to you, we may recommend that you roll assets from your employer’s retirement plan, such as a 401(k), 457, or ERISA 403(b) account (collectively, a “Plan Account”), to an individual retirement account, such as a SIMPLE IRA, SEP IRA, Traditional IRA, or Roth IRA (collectively, an “IRA Account”) that we will manage on your behalf. We may also recommend rollovers from IRA Accounts to Plan Accounts, from Plan Accounts to Plan Accounts, and from IRA Accounts to IRA Accounts. When we provide any of the foregoing rollover recommendations we are acting as fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act (“ERISA”) and/or the Internal Revenue Code (“IRC”), as applicable, which are laws governing retirement accounts. If you elect to roll the assets to an IRA that is subject to our management, we will charge you an asset-based fee as set forth in the advisory agreement you executed with our firm. This creates a conflict of interest because it creates a financial incentive for our firm to recommend the rollover to you (i.e., receipt of additional fee-based compensation). You are under no obligation, contractually or otherwise, to complete the rollover. Moreover, if you do complete the rollover, you are under no obligation to have the assets in an IRA managed by our firm. Due to the foregoing conflict of interest, when we make rollover recommendations, we operate under a special rule that requires us to act in your best interests and not put our interests ahead of yours. Under this special rule’s provisions, we must:  meet a professional standard of care when making investment recommendations (give prudent advice);  never put our financial interests ahead of yours when making recommendations (give loyal advice);  avoid misleading statements about conflicts of interest, fees, and investments;  follow policies and procedures designed to ensure that we give advice that is in your best interests;  charge no more than a reasonable fee for our services; and  give you basic information about conflicts of interest. Many employers permit former employees to keep their retirement assets in their company plan. Also, current employees can sometimes move assets out of their company plan before they retire or change jobs. In determining whether to complete the rollover to an IRA, and to the extent the following options are available, you should consider the costs and benefits of a rollover. Part 2A - 4  CS Planning Corp dba Cultivant Part 2A of Form ADV – Brochure Note that an employee will typically have four options in this situation: 1. leaving the funds in your employer’s (former employer’s) plan; 2. moving the funds to a new employer’s retirement plan; 3. cashing out and taking a taxable distribution from the plan; or 4. rolling the funds into an IRA rollover account. Each of these options has positives and negatives. Because of that, along with the importance of understanding the differences between these types of accounts, we will provide you with a written explanation of the advantages and disadvantages of both account types and the basis for our belief that the rollover transaction we recommend is in your best interests. As an alternative to providing you with a rollover recommendation, we may instead take an entirely educational approach in accordance with the U.S. Department of Labor’s Interpretive Bulletin 96-1. Under this approach, our role will be limited only to providing you with general educational materials regarding the pros and cons of rollover transactions. We will make no recommendation to you regarding the prospective rollover of your assets and you are advised to speak with your trusted tax and legal advisors with respect to rollover decisions. As part of this educational approach, we may provide you with materials discussing some or all of the following topics: the general pros and cons of rollover transactions; the benefits of retirement plan participation; the impact of pre-retirement withdrawals on retirement income; the investment options available inside your Plan Account; and high level discussion of general investment concepts (e.g., risk versus return, the benefits of diversification and asset allocation, historical returns of certain asset classes, etc.). We may also provide you with questionnaires and/or interactive investment materials that may provide a means for you to independently determine your future retirement income needs and to assess the impact of different asset allocations on your retirement income. You will make the final rollover decision. Item 6 – Performance-Based Fees and Side-By-Side Management We do not charge any performance-based fees for our services or engage in side-by-side management. Item 7 – Types of Clients We provide investment advice to high net worth individuals, individuals, businesses, pension and profit sharing plans, foundations, trusts, and charitable organizations. Because each Client is unique, they must be willing to be involved in the planning and ongoing processes. Such involvement does not have to be time consuming, however we want our Clients to remain informed about their overall financial situation. Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss We create broadly diversified portfolios in the worldwide fixed-income and equity markets, combined with periodic rebalancing. Our Advisory Affiliates create an investment strategy with each Client, outlining the investment philosophy, management procedures, and long-term goals for the investor. Portfolio design is tailored to each Client’s risk tolerance and preferences. Part 2A - 5  CS Planning Corp dba Cultivant Part 2A of Form ADV – Brochure Types of Investments As part of our core investment approach, we primarily utilize mutual funds and exchange traded funds (ETFs). However, we may also utilize other investments such as: equity securities, debt securities, certificates of deposit, municipal securities, U.S. government securities and money market funds when suitable and appropriate. In limited circumstances, and only when suitable and appropriate, we may offer advice on digital assets and cryptocurrency. Each type of security has its own unique set of risks associated with it, and it would not be possible to disclose all of the specific risks of every type of investment in this brochure. If our Clients have any questions regarding the risks associated with a particular investment, they are encouraged to contact us. Mutual funds are professionally managed collective investment companies that pool money from many investors and invest in stocks, bonds, short-term money market instruments, other mutual or exchange traded funds, other securities or any combination thereof. The fund will have a manager that trades the fund's investments in accordance with the fund's investment objective. While mutual funds generally provide diversification, risks can be significantly increased if the fund is concentrated in a particular sector of the market, primarily invests in small cap or speculative companies, uses leverage (i.e., borrows money) to a significant degree, or concentrates in a particular type of security (i.e., equities) rather than balancing the fund with different types of securities. Other fund risks include foreign securities and currency risk, emerging markets risk, small-cap, mid-cap and large-cap risk, trading risk, and turnover risk that can increase fund expenses and may decrease fund performance. Brokerage and transactions costs incurred by the fund will reduce returns. ETFs are investment funds traded on stock exchanges, much like stocks or equities. An ETF holds assets such as stocks, commodities, or bonds and trades at approximately the same price as the net asset value of its underlying assets over the course of the trading day. Most ETFs track an index, such as the S&P 500. However, some ETFs are fully transparent actively managed funds. Market risk is, perhaps, the most significant risk associated with ETFs. This risk is defined by the day-to- day fluctuations associated with any exchange traded security, where fluctuations occur in part based on the perception of investors. Individual equity securities (also known simply as “equities” or “stock”) are assessed for risk in numerous ways. Price fluctuations and market risk are the most significant risk concerns. As such, the value of an investment can increase or decrease over time. Furthermore, stock prices can be affected by many factors including, but not limited to, the overall health of the economy, the health of the market sector or industry of the issuing company, and national and political events. When investing in stock, it is important to focus on the average returns achieved over a given period of time, across a well-diversified portfolio. Individual debt securities (or “bonds”) are typically safer investments than equity securities, but their risk can also vary widely based on: the financial health of the issuer; the risk that the issuer might default; when the bond is set to mature; and, whether or not the bond can be “called” prior to maturity. When a bond is called, it may not be possible to replace it with a bond of equal character paying the same rate of return. Part 2A - 6  CS Planning Corp dba Cultivant Part 2A of Form ADV – Brochure Primarily we invest with a focus on Long Term Purchases, where securities are purchased with the expectation that the value of those securities will grow over a relatively long period of time, generally greater than one year. Sometimes we will employ a Short Term Purchase strategy where securities are purchased with the expectation that they will be sold within a relatively short period of time, generally less than one year, to take advantage of the securities’ short-term price fluctuations. Short-term trading (in general, selling securities within 30 days of purchasing the same securities) is not a fundamental part of our overall investment strategy. Digital Asset Risk: From time-to-time, and only where suitable for clients, we may recommend investments in certain digital currencies, including, without limitation, Bitcoin, Ethereum, Litecoin, and others (collectively, “Cryptocurrency”). Where exposure to this asset class is appropriate, we will typically, if not exclusively, obtain such exposure through purchases and sales of ETFs and other publicly traded securities available through the Fidelity Digital Assets platform. Investment in Cryptocurrency involves an extremely high degree of risk and is more speculative than an investment in publicly-traded securities like stocks, bonds, mutual funds, and ETFs. Unlike the market valuations of publicly-traded stocks and bonds which can be objectively valued on the basis of the issuer’s assets, income, debts, liabilities, operations, history of credit-worthiness and other factors, prices of Cryptocurrency are based entirely on the market’s perception of value and are subject to rapid changes in market sentiment. Accordingly, Cryptocurrency is subject to an extremely high level of price volatility, including “flash crashes,” and may lose significant value in a matter of minutes, hours, or days. It is not uncommon for the value of Cryptocurrency to move as much as twenty percent (20%) or more in a single day. The ownership of particular Cryptocurrency is opaque and therefore certain Cryptocurrency may be owned and controlled by relatively small number of individuals, increasing the potential for fraud and market-manipulation such as pump-and-dump schemes and other fraudulent criminal schemes. Evaluation and understanding of the features, functions, and other properties of Cryptocurrency requires a high level of technical knowledge and sophistication. The market for Cryptocurrency is in its infancy, is rapidly evolving, and its future is unknown. Governments and central banks do not create, sponsor, support, back, insure, or control Cryptocurrencies and there is no guarantee of their future viability as a store of value or a means of exchange. Federal, state, or foreign governments may restrict the use and exchange of cryptocurrency, and regulation in the United States is still developing. Cryptocurrency is not legal tender in most jurisdictions, including the United States. No laws require individuals or businesses to accept Cryptocurrency as a form of payment and Cryptocurrency does not have any intrinsic value. Its value derives entirely from market forces of supply and demand. Cryptocurrency exchanges and other trading venues on which Cryptocurrencies trade are relatively new and, in most cases, largely unregulated and may therefore be more exposed to fraud and failure than established, regulated exchanges for securities, derivatives, and other currencies. Cryptocurrency exchanges may stop operating or permanently shut down due to fraud, technical glitches, hackers, or malware. Due to relatively recent launches, most Cryptocurrencies have a limited trading history, making it difficult for investors to evaluate investments. Generally, Cryptocurrency transactions are irreversible, such that an improper transfer can only be reversed by the receiver of the cryptocurrency agreeing to return the cryptocurrency to the sender. Part 2A - 7  CS Planning Corp dba Cultivant Part 2A of Form ADV – Brochure Accordingly, investment in Cryptocurrency is not appropriate for all investors and you should only invest “risk capital” in such asset class (e.g., funds, the complete and total loss of which, would have insubstantial effect on your overall financial circumstances and financial goals). Methods of Analysis We may use one or more of the following methods of analysis when formulating investment advice: Top-Down Global Macro-Economic Analysis involves a big-picture analysis of the prevailing economic, demographic and social trends followed by a more focused analysis at the country level, then the industry level and ultimately the specific security level. Mutual Fund/Exchange Traded Fund Analysis involves qualitative analysis looking at factors such as the background and experience of the fund manager and/or the fund company (style, consistency, risk-adjusted performance, management expenses, average daily trading volume, etc.). Fundamental analysis involves the analysis of financial statements, the general financial health of companies, and/or the analysis of management or competitive advantages. This type of analysis concentrates on factors that determine a company’s value and expected future earnings. This strategy would normally encourage equity purchases in stocks that are undervalued or priced below their perceived value. The risk assumed is that the market will fail to reach expectations of perceived value. Investment Risk of Loss As indicated in the descriptions above, investing in securities involves risk of loss that you should be prepared to bear. We do not represent or guarantee that our services or methods of analysis can or will predict future results, successfully identify market tops or bottoms, or insulate Clients from losses due to market corrections or declines. We cannot offer any guarantees or promises that your financial goals and objectives will be met. Past performance is in no way an indication of future performance. Except as may otherwise be provided by law, we are not liable to Clients for: • Any loss that a Client may suffer by reason of any investment decision made or other action taken or omitted in good faith by us with that degree of care, skill, prudence and diligence under the circumstances that a prudent person acting in a fiduciary capacity would use; • Any loss arising from our adherence to a Client’s instructions, or the disregard of our recommendations made to a Client; or • Any act or failure to act by a custodian or other third party to a Client’s account. It is the responsibility of the Client to give us complete information and to notify us of any changes in financial circumstances or goals. Part 2A - 8  CS Planning Corp dba Cultivant Part 2A of Form ADV – Brochure Item 9 – Disciplinary Information Registered investment advisers are required to disclose all material facts regarding any legal or disciplinary events that would be material to your evaluation of or the integrity of the firm’s management. CS Planning Corp. has no information applicable to this Item. Item 10 – Other Financial Industry Activities and Affiliations Affiliated Entities: CSP is affiliated through common ownership and control with Palouse Capital Management, Inc. (“PCM”). PCM and CSP are under common control of Christopher K. Hicks who is considered a control person of each firm because he holds more than 25% ownership interest in each firm. PCM is an investment advisor registered with the Securities and Exchange Commission. PCM offers investment advisory services through numerous Advisory Affiliates to the firm. Outside Business Activities of Advisory Affiliates: Cultivant’s management personnel are not registered or have any applications pending to register as broker-dealers, registered representatives of a broker-dealer, future commission merchants, commodity pool operators, commodity-trading advisors, or associated persons of the foregoing entities. Hoon Kang, Member of Cultivant LLC, is a Member of Elliott Bay Advisors LLC (previously Elliott Bay Advisors). Elliott Bay Advisors LLC offers tax and accounting services for a separate fee pursuant to a separate agreement. Services offered generally include tax preparation and filing, tax planning, bookkeeping, and incidental business advisory services. We do not believe that providing these services inherently creates a conflict of interests. Elliott Bay Advisors LLC is not a CPA firm; as such, it does not offer audit or other attestation services. The Members of Cultivant LLC are also members of Elliott Bay Insurance LLC, an insurance agency. They are licensed life insurance agents appointed with multiple insurance carriers. In this capacity, the Members may recommend the purchase and sale of certain insurance products to Clients. The Members provide insurance services in order to simplify the implementation of various wealth management strategies. As fiduciaries the Members must act primarily for the benefit of CSP Clients. They will only transact tax, accounting, and/or insurance related business with Clients when the products or services are fully disclosed, suitable, and appropriate to fit their needs. Other Investment Managers: On occasion, we may recommend and engage unaffiliated Third Party Asset Managers (TPAM) or sub-advisors who provide customized investment portfolio management services. These services may include the construction of investment portfolios, execution of securities purchase and sale transactions, and portfolio administration, including tracking of and reporting on portfolio performance and investment results. Part 2A - 9  CS Planning Corp dba Cultivant Part 2A of Form ADV – Brochure We are authorized by our Clients to share non-public, personal information with TPAMs or sub- advisors for the purpose of managing their portfolios. However we require any TPAM or sub- advisor to execute a confidentiality agreement and not share non-public personal information with any unauthorized person or entity. Clients are generally required to enter into a separate advisory agreement with any TPAM or sub- advisor. The use of TPAMs or sub-advisors may cause Clients to incur additional fees. If applicable, any additional fees will be fully disclosed to Clients in a separate agreement with the TPAM or sub-advisor. Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading We have a Code of Ethics which all employees are required to follow. The Code of Ethics outlines our high standard of business conduct, and fiduciary duty to Clients. The Code of Ethics includes provisions relating to the confidentiality of Client information, a prohibition on insider trading, personal securities trading procedures, improper use of Firm property, and diversion of investment and business opportunities, among other things. A copy of the code of ethics is available to any Client or prospective Client upon request by contacting us at (206) 486-8700 Ext. 703. Brochures are provided free of charge. We or individuals associated with our firm may buy and sell some of the same securities for their own account that we buy and sell for Clients. When appropriate we will purchase or sell securities for Clients before purchasing the same for our account or allowing representatives to purchase or sell the same for their own account. However, we do allow the accounts of employees to be included in block trading alongside the accounts of Clients. In some cases we or our representatives may buy or sell securities for our own account for reasons not related to the strategies adopted for our Clients. Our employees are required to follow the Code of Ethics when making trades for their own accounts in securities which are recommended to and/or purchased for Clients. The Code of Ethics is designed to assure that the personal securities transactions will not interfere with decisions made in the best interest of advisory Clients while at the same time, allowing employees to invest their own accounts. In the event a material conflict of interest not already discussed in this document should arise, we will disclose to our advisory Clients any material conflict of interest relating to us, our representatives, or any of our employees which could reasonably be expected to impair the rendering of unbiased and objective advice. As any advisory situation could present a conflict of interest, we have established the following restrictions to ensure our fiduciary responsibilities: • A director, officer, associated person, or employee of CSP shall not buy or sell securities for his personal portfolio where his decision is substantially derived, in whole or in part, by reason of his employment unless the information is also available to the investing public on reasonable inquiry. No person of CSP shall prefer his or her own interest to that of the advisory Client. Part 2A - 10  CS Planning Corp dba Cultivant Part 2A of Form ADV – Brochure • We maintain a list of all securities holdings for the firm and for anyone associated with its advisory practice who has access to advisory recommendations. An appropriate officer reviews these holdings on a regular basis. • Any individual not in observance of the above may be subject to discipline up to and including termination. Item 12 – Brokerage Practices Our Clients’ assets are held by independent third-party qualified custodians. We do recommend certain custodians to Clients, however, Clients are not obligated to use any particular custodian recommended by us. We reserve the right to decline acceptance of any Client account for which the Client directs the use of a particular custodian if we believe that this choice would hinder either our fiduciary duty to the Client or our ability to service the account. In recommending custodians, we will comply with its fiduciary duty to seek best execution and with the Securities Exchange Act of 1934. We will take into account such relevant factors as: • • • • Price; The custodian’s facilities, reliability and financial responsibility; The ability of the custodian to effect transactions, particularly with regard to such aspects as timing, order size and execution of order; The research and related brokerage services provided by such custodian to us, notwithstanding that the account may not be the direct or exclusive beneficiary of such services; and Any other factors that we consider to be relevant. • We may aggregate trades for Clients. The allocations of a particular security will be determined by us before the trade is placed with the broker. When practical, Client trades in the same security will be bunched in a single order (a “block”) in an effort to obtain best execution at the best security price available. When employing a block trade: • • • • • We will make reasonable efforts to attempt to fill Client orders by day-end. If the block order is not filled by day-end, we will allocate shares executed to underlying accounts on a pro rata basis, adjusted as necessary to keep Client transaction costs to a minimum. If a block order is filled (full or partial fill) at several prices through multiple trades, an average price and commission will be used for all trades executed; All participants receiving securities from the block trade will receive the average price. Multiple blocks may be executed within a single day. However, only trades executed within the block on the single day may be combined for purposes of calculating the average price. It is expected that this trade aggregation and allocation policy will be applied consistently. However, if application of this policy results in unfair or inequitable treatment to some or all of our Clients, we may deviate from this policy. Part 2A - 11  CS Planning Corp dba Cultivant Part 2A of Form ADV – Brochure Finally, it is our policy to minimize the occurrence of trade errors. Should any trade errors which are attributable to CSP occur, we shall take any steps necessary to put the Client in the position it should have been as if the trade error never occurred. In the event we determine that a bona fide trade error has occurred which is attributable to CSP, we will correct the trade error using funds from our error account. Depending on the internal trade error policies and procedures of the particular custodian, our error account may be debited if the correction results in a loss. Likewise, our error account may be credited if the correction results in a gain. This situation creates a conflict of interest as CSP has an incentive to recommend particular custodians over others that may not have a similar policy. Item 13 – Review of Accounts Client accounts are formally reviewed at least annually. Accounts are reviewed in the context of each Client’s stated investment objectives and guidelines. We have a number of Advisory Affiliates who are assigned as the primary representative to a particular Client’s account. The Advisory Affiliate assigned to a particular Client’s account will be responsible for the periodic reviews to that account. Clients will be provided the Supplemental Brochure (Form ADV Part 2B) of any Advisory Affiliate providing advice related to their account. More frequent reviews may be triggered by a number of reasons including: a change in Client's investment objectives; tax considerations; large deposits or withdrawals; large sales or purchases; or changes in the economic climate. Investment advisory Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Advisor Affiliates may also provide Clients with periodic written reports summarizing the account activity and performance. Along with these reports, we discuss the asset allocation of the portfolio compared to the portfolio target allocations. Item 14 – Client Referrals and Other Compensation As disclosed under Item 12 (above), we (or our Affiliates) may receive “soft dollars” from certain custodians. The conflicts of interest these types of arrangements present and how we deal with these conflicts are described in detail under Item 12, above. As disclosed under Items 5 and 10 above, representatives of CSP are licensed may also be licensed to sell insurance. The conflicts of interest these arrangements present and how we deal with these conflicts are described in detail in those items. Promoter Relationships Certain Advisory Affiliates of CSP may enter into promoter agreements that pay cash compensation to third-party intermediaries in exchange for their promotion, referral, and endorsement of our advisory services to prospective clients. The cash compensation paid to such promoters may take the form of a retainer, a flat advertising fee, a fee per referral, and/or a percentage of the advisory fees we collect from referred client accounts. These fees may be paid to the promoter on a one-time or recurring basis. Unless otherwise explicitly disclosed in writing Part 2A - 12  CS Planning Corp dba Cultivant Part 2A of Form ADV – Brochure to the client, the cash compensation paid to a promoter will be borne entirely by CSP and the Advisory Affiliate. Referred clients do not pay any additional or increased advisory fees as a result of having been referred to our firm by a paid third-party promoter. We will only engage third-party promoters in accordance with the requirements of the SEC’s “marketing rule” (SEC Rule 206(4)-1), promulgated under the Investment Advisers Act of 1940. Any promoters engaged for this purpose will disclose to you at or reasonably prior to the time of their referral or endorsement of CSP (i) that they will receive compensation from CSP as a result of their endorsement of our firm; (ii) a description of the material terms of the compensation they will receive; and (iii) a brief statement discussing the conflicts of interest arising out of the compensation arrangement and/or the relationship between CSP and the third-party promoter. Clients referred to our firm by a third-party promoter are encouraged to inquire with us if they have any questions about the foregoing arrangements. Item 15 – Custody Other than having the ability to debit fees and disburse or transfer certain client funds pursuant to Standing Letters of Authorization executed by Clients, we do not have custody of the assets in the account. We shall have no liability to a Client for any loss or other harm to any property in the account, including any harm to any property in the account resulting from the insolvency of the custodian or any acts of the agents or employees of the custodian and whether or not the full amount or such loss is covered by the Securities Investor Protection Corporation (“SIPC”) or any other insurance which may be carried by the custodian. The Client understands that SIPC provides only limited protection for the loss of property held by a custodian. Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Our Advisory Affiliate’s may also provide Clients with periodic written reports summarizing the account activity and performance. We urge all Clients to carefully review statements from the custodian and compare these to any reports that we may provide to you. Our reports may vary from custodial statements based on accounting procedures, reporting dates, or valuation methodologies of certain securities. Item 16 – Investment Discretion Generally, Clients grant us and our Advisory Affiliates continuous discretionary authority to execute investment recommendations in accordance with an agreed upon investment strategy or plan without the Client’s prior approval of each specific transaction. Under discretionary authority, Client allows us to purchase and sell securities and instruments in their account(s), arrange for delivery and payment in connection with the foregoing, select and retain sub-advisors, and act on behalf of the Client in matters necessary or incidental to the handling of the account, including monitoring certain assets. The only restrictions on this discretionary authority are those set by the Client on a case-by-case basis. We make it a practice to question Clients to determine if there are any limitations to our authority on such matters. Part 2A - 13  CS Planning Corp dba Cultivant Part 2A of Form ADV – Brochure Item 17 – Voting Client Securities We do not have authority to vote and therefore do not vote Client securities. Additionally, we do not provide advice to Clients on how the Client should vote. Clients will receive proxies and other solicitations directly from the custodian or transfer agent. If any proxy materials are received on behalf of a Client, they will be sent directly to the Client who remains responsible to vote the proxy. Item 18 – Financial Information A portion of hourly rate or fixed fee projects are generally required to be paid in advance, however under no circumstances will we retain more than $1,200.00, more than six months in advance from any Client. We do have discretionary authority over Client funds or securities, but we have no financial commitments that would impair our ability to meet contractual and fiduciary commitments to Clients. Neither CSP, nor any of the principals or Advisory Affiliate and its members, Hoon Kang, Christian Kang and Wesley Kang, have been the subject of a bankruptcy petition at any time in the past. We have no financial conditions that would impair our ability to meet contractual commitments to our Clients. Part 2A - 14 

CS Planning Corp dba Matt Fevola Wealth Management Part 2A of Form ADV – Brochure CS PLANNING CORP DBA MATT FEVOLA WEALTH MANAGEMENT 2150 Route 35, Suite 250r Sea Girt, NJ 08750 Phone: (732) 814-6208 Email: Matt@MattFevolaWealthManagement.com April 28, 2026 This Brochure provides information about the qualifications and business practices of CS Planning Corp. If you have any questions about the contents of this Brochure, you may contact us at (732) 814-6208 or Matt@MattFevolaWealthManagement.com to obtain answers and additional information. CS Planning Corp is a registered investment adviser with the United States Securities and Exchange Commission (“SEC”). Registration of an investment adviser does not imply any level of skill or training. The information in this Brochure has not been approved or verified by the SEC or by any state securities authority. Additional information about CS Planning Corp. is available on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Part 2A - i  CS Planning Corp dba Matt Fevola Wealth Management Part 2A of Form ADV – Brochure Item 2 – Material Changes We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (732) 814-6208 or Matt@MattFevolaWealthManagement.com. Our Brochure is provided free of charge. Part 2A - ii  CS Planning Corp dba Matt Fevola Wealth Management Part 2A of Form ADV – Brochure Item 3 – Table of Contents Page Item 1 – Cover Page ......................................................................................................................... i Item 2 – Material Changes .............................................................................................................. ii Item 3 – Table of Contents ............................................................................................................. iii Item 4 – Advisory Business ............................................................................................................ 1 Item 5 – Fees and Compensation .................................................................................................... 2 Item 6 – Performance-Based Fees and Side-By-Side Management ............................................... 5 Item 7 – Types of Clients ................................................................................................................ 5 Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss ........................................ 5 Item 9 – Disciplinary Information .................................................................................................. 9 Item 10 – Other Financial Industry Activities and Affiliations ...................................................... 9 Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading ... 10 Item 12 – Brokerage Practices ...................................................................................................... 11 Item 13 – Review of Accounts ...................................................................................................... 12 Item 14 – Client Referrals and Other Compensation .................................................................... 12 Item 15 – Custody ......................................................................................................................... 13 Item 16 – Investment Discretion ................................................................................................... 14 Item 17 – Voting Client Securities................................................................................................ 14 Item 18 – Financial Information ................................................................................................... 14 Exhibit – A Summary of Material Changes ................................................................................. Ex. Part 2A - iii  CS Planning Corp dba Matt Fevola Wealth Management Part 2A of Form ADV – Brochure Item 4 – Advisory Business CS Planning Corp (“CSP”) is an SEC registered investment advisory firm located in Portland, Oregon. We provide fee-only investment supervisory, portfolio management, investment consulting and financial planning services. The firm has been in business since 2009. CSP is owned by Christopher K. Hicks, President and Chief Compliance Officer. Our investment advisory services are coordinated through our network of Advisory Affiliates. Advisory Affiliates may have their own legal business entities whose trade names and logos are used for marketing purposes and may appear on marketing materials or client statements. The Client should understand that the businesses are legal entities of the Advisory Affiliate and not of our firm, CSP, and the advisory services of the Advisory Affiliate are provided through our firm, CSP. CSP has the arrangement described above with Matt Fevola Wealth Management, owned and managed by Matthew J. Fevola. Mr. Fevola is an Investment Advisor Representative associated with CSP and offers investment advisory services through CSP. Matt Fevola Wealth Management is not a registered investment advisor and is not affiliated with CSP. Our investment approach utilizes broadly diversified portfolios and a systematic strategy to manage client portfolios. Through our Advisory Affiliates, we help Clients coordinate and prioritize their financial lives with all aspects of their life goals. Integrating investments across all individual retirement accounts, taxable accounts, and employee retirement accounts is crucial to the process. Client input and involvement are critical parts of the financial planning process and implementation of investment decisions. After Client assets are invested, we continuously monitor their investments and provide advice related to ongoing financial and investment needs. Advice and services are tailored to the stated objectives of the Client(s). Our Advisory Affiliates discuss with the Client critically important information such as the Client’s risk tolerance, time horizon, and projected future needs, to formulate an investment strategy. This information and strategy guide us in objectively and suitably managing the Client’s account. Our Advisory Affiliates meet with Clients as needed to review portfolio performance, discuss current issues, and re-assess goals and plans. Our investment recommendations include mutual funds and other investments such as exchange- traded funds, closed-end funds, and exchange-listed equity securities, certificates of deposit, municipal securities, U.S. government securities, and money market funds when suitable and appropriate for a Client’s particular situation. If Clients hold other types of investments, we will advise them on those investments also. Clients may impose restrictions on investing in certain securities or types of securities. We consider such restrictions when formulating the Client’s investment strategy. See Item 8 for a description of our investment strategy. We do not manage Wrap Fee programs. CS Planning manages $1,960,873,373 of Client assets on a discretionary basis and $0 of Client assets on a non-discretionary basis. These amounts were calculated as of December 31, 2025. Part 2A - 1  CS Planning Corp dba Matt Fevola Wealth Management Part 2A of Form ADV – Brochure Item 5 – Fees and Compensation Matt Fevola Wealth Management offers investment advisory services under the following fee schedule: Assets Under Management: Annual Wealth Management Retainer Fee: Maximum 1.25% on all assets under management. Client’s asset management accounts are billed quarterly in arrears. Fees are paid to us directly from the client’s account by the custodian upon our submission of an invoice. Payment of fees may result in the liquidation of Client’s securities if there is insufficient cash in the account. The fee is based on the market value of the Client’s account on the last trading day of the prior quarter. Market value includes all account values and transaction information as of the end of each quarter (not adjusted by any margin debit). To determine value, securities and other instruments traded on a market for which actual transaction prices are publicly reported are generally valued at the last reported sale price on the principal market in which they are traded. Mutual Funds are only valued once per day after the close of the market. Whenever valuation information for specific, illiquid, foreign, private or other investments is not available through the custodian, our approach will be to value at zero. We do this in order to not overvalue a position which could potentially over inflate billing calculations. Alternatively, we may also seek to obtain and document price information from at least one independent source, whether it be a broker-dealer, bank, pricing service or other source. The quarterly fee will be equal to the agreed upon annual rate, multiplied by the market value of the account for that quarter. This number is then divided by four. Fees for a partial quarter at the commencement or termination of an agreement will be prorated based on the number of days the account was open during the quarter. Quarterly fee adjustments for additional assets received into an account during a quarter or for partial withdrawals may also be provided as negotiated. We may modify the terms of the fee agreement by giving Clients 30 days written notice in advance. Clients may pay commissions and trading fees on trades initiated by us, in addition to other agreed upon fees. Clients may also be charged up to $35.00 per trade as an administrative fee for Client directed trades. Notwithstanding the foregoing, fees are generally negotiable. Clients may be required to pay other miscellaneous charges or fees directly to the custodian (e.g. wire fees) as stated in the custodial agreements. Additionally, mutual funds and/or exchange traded funds have additional internal expenses which generally include a fund management fee, other fund expenses, and a possible distribution fee. In addition, some funds charge a redemption fee on shares bought and sold within a short period. Funds describe their expenses in their prospectuses, summary prospectuses, or product descriptions. Clients are advised that these fees are separate and additional expenses incurred by the Client. See Item 12 for additional information on Brokerage Practices. Part 2A - 2  CS Planning Corp dba Matt Fevola Wealth Management Part 2A of Form ADV – Brochure Our fees include the time necessary to work with Client’s attorney, accountant or other third-party professionals in reaching agreement on financial planning or investment solutions, as well as assisting those advisors in implementation of all appropriate documents. However, we are not responsible for attorney, accountant or other third party professional fees charged to Client as a result of these activities. In some instances, we may recommend that all or a portion of Client assets be managed by an unrelated Third Party Asset Manager (“TPAM”) or sub-advisor. These arrangements are more fully disclosed in Item 10, below. Generally, Clients pay all Wealth Management Retainer fees quarterly in arrears. All Wealth Management agreements may be terminated at any time by providing us with 30 days written notice. Upon termination, any fees that have been earned by us but not yet paid will be immediately due and payable. Clients are also responsible for all applicable charges including, but not limited to, account administrative fees, account closure fees and all trading costs due to the termination, including any fees the mutual funds may assess. Upon request, we will provide a good-faith estimate of these fees. Payment of fixed fee projects shall be made as agreed by the parties. Hourly rate projects are generally invoiced by us with payment due by the Client upon receipt of the invoice. We may estimate the number of hours necessary to complete a project, and we may collect a portion of this estimate up front and invoice the balance. Upon termination of any hourly or fixed fee project, any prepaid but unearned fees will be promptly refunded to the Client. Certain Advisory Affiliates of CSP are also independently licensed to sell insurance products through various carriers. CSP is a fee only registered investment adviser and does not act as an insurance brokerage or agency and is not otherwise affiliated with any insurance brokerages or agencies. However, a conflict of interest arises when insurance related business is transacted with advisory Clients because certain individual Advisory Affiliates of CSP are independently licensed to sell insurance products through various carriers. In their capacity as an Insurance Agent, they may receive commissions or other fees from products sold to Clients. As such, Clients are advised that they are under no obligation to use any individual associated with CSP for insurance products or services, and may use any insurance firm or agent they choose. Clients are also advised that the Wealth Management Retainer fees paid to CSP are separate and distinct from the commissions earned by any individual in connection with the sale of insurance or other securities products and CSP does not receive any compensation for products sold by these Advisory Affiliates. Certain associated persons of CSP are dually registered (“Dually Registered Persons”) as registered representatives and/or investment advisor representatives of R.M. Stark & Co., Inc. (“R.M. Stark”), a registered investment advisor and independent broker-dealer firm and Member of the Financial Industry Regulatory Authority (“FINRA”) and the Securities Investor Protection Corporation (“SIPC”). Therefore, it is possible for clients to have both fee-based advisory accounts through CSP and commission-based accounts through our Dually Registered Persons via their Part 2A - 3  CS Planning Corp dba Matt Fevola Wealth Management Part 2A of Form ADV – Brochure registration with R.M. Stark. In these circumstances, our Dually Registered Persons may receive fees and commissions for the sales of certain securities products, typically variable annuities, to clients. However, in no instance will a client pay commissions in addition to advisory fees in any single account. The dual registration of our financial professionals inherently represents a conflict of interest, insofar as such individuals could recommend a fee-based (advisory) account over a commission-based (brokerage) account, or vice-versa, based on the potential level of compensation to be received. Because CSP is not involved in the sale of insurance products or securities, we do not know the actual dollar amount of any commission payment to an Insurance Agent or Registered Representative. Also, because CSP is neither a broker dealer nor an insurance agency, we do not have the ability to rebate commissions received for the sale of a product and cannot discount the price of a product to make up for any commission that may be received from its sale. Rollover Recommendations As part of our investment advisory services to you, we may recommend that you roll assets from your employer’s retirement plan, such as a 401(k), 457, or ERISA 403(b) account (collectively, a “Plan Account”), to an individual retirement account, such as a SIMPLE IRA, SEP IRA, Traditional IRA, or Roth IRA (collectively, an “IRA Account”) that we will manage on your behalf. We may also recommend rollovers from IRA Accounts to Plan Accounts, from Plan Accounts to Plan Accounts, and from IRA Accounts to IRA Accounts. When we provide any of the foregoing rollover recommendations we are acting as fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act (“ERISA”) and/or the Internal Revenue Code (“IRC”), as applicable, which are laws governing retirement accounts. If you elect to roll the assets to an IRA that is subject to our management, we will charge you an asset-based fee as set forth in the advisory agreement you executed with our firm. This creates a conflict of interest because it creates a financial incentive for our firm to recommend the rollover to you (i.e., receipt of additional fee-based compensation). You are under no obligation, contractually or otherwise, to complete the rollover. Moreover, if you do complete the rollover, you are under no obligation to have the assets in an IRA managed by our firm. Due to the foregoing conflict of interest, when we make rollover recommendations, we operate under a special rule that requires us to act in your best interests and not put our interests ahead of yours. Under this special rule’s provisions, we must:  meet a professional standard of care when making investment recommendations (give prudent advice);  never put our financial interests ahead of yours when making recommendations (give loyal advice);  avoid misleading statements about conflicts of interest, fees, and investments;  follow policies and procedures designed to ensure that we give advice that is in your best interests;  charge no more than a reasonable fee for our services; and  give you basic information about conflicts of interest. Many employers permit former employees to keep their retirement assets in their company plan. Also, current employees can sometimes move assets out of their company plan before they retire Part 2A - 4  CS Planning Corp dba Matt Fevola Wealth Management Part 2A of Form ADV – Brochure or change jobs. In determining whether to complete the rollover to an IRA, and to the extent the following options are available, you should consider the costs and benefits of a rollover. Note that an employee will typically have four options in this situation: 1. leaving the funds in your employer’s (former employer’s) plan; 2. moving the funds to a new employer’s retirement plan; 3. cashing out and taking a taxable distribution from the plan; or 4. rolling the funds into an IRA rollover account. Each of these options has positives and negatives. Because of that, along with the importance of understanding the differences between these types of accounts, we will provide you with a written explanation of the advantages and disadvantages of both account types and the basis for our belief that the rollover transaction we recommend is in your best interests. As an alternative to providing you with a rollover recommendation, we may instead take an entirely educational approach in accordance with the U.S. Department of Labor’s Interpretive Bulletin 96- 1. Under this approach, our role will be limited only to providing you with general educational materials regarding the pros and cons of rollover transactions. We will make no recommendation to you regarding the prospective rollover of your assets and you are advised to speak with your trusted tax and legal advisors with respect to rollover decisions. As part of this educational approach, we may provide you with materials discussing some or all of the following topics: the general pros and cons of rollover transactions; the benefits of retirement plan participation; the impact of pre-retirement withdrawals on retirement income; the investment options available inside your Plan Account; and high level discussion of general investment concepts (e.g., risk versus return, the benefits of diversification and asset allocation, historical returns of certain asset classes, etc.). We may also provide you with questionnaires and/or interactive investment materials that may provide a means for you to independently determine your future retirement income needs and to assess the impact of different asset allocations on your retirement income. You will make the final rollover decision. Item 6 – Performance-Based Fees and Side-By-Side Management We do not charge any performance-based fees for our services or engage in side-by-side management. Item 7 – Types of Clients We provide investment advice to high net-worth individuals, individuals, businesses, pension and profit-sharing plans, foundations, trusts, estates, and charitable organizations. Because each Client is unique, they must be willing to be involved in the planning and ongoing processes. Such involvement does not have to be time consuming, however we want our Clients to remain informed about their overall financial situation. Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss We create broadly diversified portfolios in the worldwide fixed-income and equity markets, combined with periodic rebalancing. Our Advisory Affiliates create an investment strategy with Part 2A - 5  CS Planning Corp dba Matt Fevola Wealth Management Part 2A of Form ADV – Brochure each Client, outlining the investment philosophy, management procedures, and long-term goals for the investor. Portfolio design is tailored to each Client’s risk tolerance and preferences. Types of Investments As part of our core investment approach, we offer advice on investments including mutual funds, exchange-traded funds, closed end funds, equity securities, debt securities, certificates of deposit, municipal securities, U.S. government securities and money market funds when suitable and appropriate. In limited circumstances, and only when suitable and appropriate, we may offer advice on digital assets and cryptocurrency. Each type of security has its own unique set of risks associated with it, and it would not be possible to disclose all of the specific risks of every type of investment in this brochure. In those limited situations where it is suitable and appropriate to meet a particular Client’s needs, we may also utilize margin to manage an account. Margin occurs when a client pays for part of a purchase and borrows the rest from the brokerage firm that custodies the account. If our Clients have any questions regarding the risks associated with a particular investment, they are encouraged to contact us. Mutual funds are professionally managed collective investment companies that pool money from many investors and invest in stocks, bonds, short-term money market instruments, other mutual or exchange traded funds, other securities or any combination thereof. The fund will have a manager that trades the fund’s investments in accordance with the fund's investment objective. While mutual funds generally provide diversification, risks can be significantly increased if the fund is concentrated in a particular sector of the market, primarily invests in small cap or speculative companies, uses leverage (i.e., borrows money) to a significant degree, or concentrates in a particular type of security (i.e., equities) rather than balancing the fund with different types of securities. Other fund risks include foreign securities and currency risk, emerging markets risk, small-cap, mid-cap and large-cap risk, trading risk, and turnover risk that can increase fund expenses and may decrease fund performance. Brokerage and transactions costs incurred by the fund will reduce returns. ETFs are investment funds traded on stock exchanges, much like stocks or equities. An ETF holds assets such as stocks, commodities, or bonds and trades at approximately the same price as the net asset value of its underlying assets over the course of the trading day. Most ETFs track an index, such as the S&P 500. However, some ETFs are fully transparent actively managed funds. Market risk is, perhaps, the most significant risk associated with ETFs. This risk is defined by the day to day fluctuations associated with any exchange traded security, where fluctuations occur in part based on the perception of investors. Individual equity securities (also known simply as “equities” or “stock”) are assessed for risk in numerous ways. Price fluctuations and market risk are the most significant risk concerns. As such, the value of your investment can increase or decrease over time. Furthermore, you should understand that stock prices can be affected by many factors including, but not limited to, the overall health of the economy, the health of the market sector or industry of the issuing company, and national and political events. When investing in stock, it is important to focus on the average returns achieved over a given period of time, across a well-diversified portfolio. Part 2A - 6  CS Planning Corp dba Matt Fevola Wealth Management Part 2A of Form ADV – Brochure Individual debt securities (or “bonds”) are typically safer investments than equity securities, but their risk can also vary widely based on: the financial health of the issuer; the risk that the issuer might default; when the bond is set to mature; and, whether or not the bond can be “called” prior to maturity. When a bond is called, it may not be possible to replace it with a bond of equal character paying the same rate of return. Primarily we invest with a focus on Long Term Purchases, where securities are purchased with the expectation that the value of those securities will grow over a relatively long period of time, generally greater than one year. Sometimes we will employ a Short Term Purchase strategy where securities are purchased with the expectation that they will be sold within a relatively short period of time, generally less than one year, to take advantage of the securities’ short term price fluctuations. Short-term trading (in general, selling securities within 30 days of purchasing the same securities) is not a fundamental part of our overall investment strategy. In limited situations we may utilize put and call option strategies in order to mitigate market risk when suitable and appropriate for an individual Client’s portfolio. Digital Asset Risk: From time-to-time, and only where suitable for clients, we may recommend investments in certain digital currencies, including, without limitation, Bitcoin, Ethereum, Litecoin, and others (collectively, “Cryptocurrency”). Where exposure to this asset class is appropriate, we will typically, if not exclusively, obtain such exposure through purchases and sales of ETFs and other publicly traded securities available through the Fidelity Digital Assets platform. Investment in Cryptocurrency involves an extremely high degree of risk and is more speculative than an investment in publicly-traded securities like stocks, bonds, mutual funds, and ETFs. Unlike the market valuations of publicly-traded stocks and bonds which can be objectively valued on the basis of the issuer’s assets, income, debts, liabilities, operations, history of credit-worthiness and other factors, prices of Cryptocurrency are based entirely on the market’s perception of value and are subject to rapid changes in market sentiment. Accordingly, Cryptocurrency is subject to an extremely high level of price volatility, including “flash crashes,” and may lose significant value in a matter of minutes, hours, or days. It is not uncommon for the value of Cryptocurrency to move as much as twenty percent (20%) or more in a single day. The ownership of particular Cryptocurrency is opaque and therefore certain Cryptocurrency may be owned and controlled by relatively small number of individuals, increasing the potential for fraud and market-manipulation such as pump-and-dump schemes and other fraudulent criminal schemes. Evaluation and understanding of the features, functions, and other properties of Cryptocurrency requires a high level of technical knowledge and sophistication. The market for Cryptocurrency is in its infancy, is rapidly evolving, and its future is unknown. Governments and central banks do not create, sponsor, support, back, insure, or control Cryptocurrencies and there is no guarantee of their future viability as a store of value or a means of exchange. Federal, state, or foreign governments may restrict the use and exchange of cryptocurrency, and regulation in the United States is still developing. Cryptocurrency is not legal tender in most jurisdictions, including the United States. No laws require individuals or businesses to accept Cryptocurrency as a form of payment and Cryptocurrency does not have any intrinsic value. Its value derives entirely from market forces of supply and demand. Part 2A - 7  CS Planning Corp dba Matt Fevola Wealth Management Part 2A of Form ADV – Brochure Cryptocurrency exchanges and other trading venues on which Cryptocurrencies trade are relatively new and, in most cases, largely unregulated and may therefore be more exposed to fraud and failure than established, regulated exchanges for securities, derivatives, and other currencies. Cryptocurrency exchanges may stop operating or permanently shut down due to fraud, technical glitches, hackers, or malware. Due to relatively recent launches, most Cryptocurrencies have a limited trading history, making it difficult for investors to evaluate investments. Generally, Cryptocurrency transactions are irreversible, such that an improper transfer can only be reversed by the receiver of the cryptocurrency agreeing to return the cryptocurrency to the sender. Accordingly, investment in Cryptocurrency is not appropriate for all investors and you should only invest “risk capital” in such asset class (e.g., funds, the complete and total loss of which, would have insubstantial effect on your overall financial circumstances and financial goals). Methods of Analysis We may use one or more of the following methods of analysis when formulating investment advice: Top-Down Global Macro-Economic Analysis involves a big-picture analysis of the prevailing economic, demographic and social trends followed by a more focused analysis at the country level, then the industry level and ultimately the specific security level. Mutual Fund/Exchange Traded Fund Analysis involves qualitative analysis looking at factors such as the background and experience of the fund manager and/or the fund company (style, consistency, risk-adjusted performance, management expenses, average daily trading volume, etc.). Fundamental analysis involves the analysis of financial statements, the general financial health of companies, and/or the analysis of management or competitive advantages. This type of analysis concentrates on factors that determine a company’s value and expected future earnings. This strategy would normally encourage equity purchases in stocks that are undervalued or priced below their perceived value. The risk assumed is that the market will fail to reach expectations of perceived value. Investment Risk of Loss As indicated in the descriptions above, investing in securities involves risk of loss that you should be prepared to bear. We do not represent or guarantee that our services or methods of analysis can or will predict future results, successfully identify market tops or bottoms, or insulate Clients from losses due to market corrections or declines. We cannot offer any guarantees or promises that your financial goals and objectives will be met. Past performance is in no way an indication of future performance. Except as may otherwise be provided by law, we are not liable to Clients for: • Any loss that a Client may suffer by reason of any investment decision made or other action taken or omitted in good faith by us with that degree of care, skill, prudence and diligence under the circumstances that a prudent person acting in a fiduciary capacity would use; Part 2A - 8  CS Planning Corp dba Matt Fevola Wealth Management Part 2A of Form ADV – Brochure • Any loss arising from our adherence to a Client’s instructions, or the disregard of our recommendations made to a Client; or • Any act or failure to act by a custodian or other third party to a Client’s account. It is the responsibility of the Client to give us complete information and to notify us of any changes in financial circumstances or goals. Item 9 – Disciplinary Information Registered investment advisers are required to disclose all material facts regarding any legal or disciplinary events that would be material to your evaluation of or the integrity of the firm’s management. CS Planning Corp. has no information applicable to this Item. Item 10 – Other Financial Industry Activities and Affiliations Affiliated Entities: CSP is affiliated through common ownership and control with Palouse Capital Management, Inc. (“PCM”). PCM and CSP are under common control of Christopher K. Hicks who is considered a control person of each firm because he holds more than 25% ownership interest in each firm. PCM is an investment advisor registered with the Securities and Exchange Commission. PCM offers investment advisory services through numerous Advisory Affiliates to the firm. Outside Business Activities of Advisory Affiliates: As disclosed in Item 5, above, Advisory Affiliates of CSP may also be independently licensed as insurance agents with other agencies. Affiliates may recommend the purchase and sale of certain insurance products to Clients. As a fiduciary, the Affiliate must act primarily for the benefit of CSP Clients and will only transact insurance related business with Clients when the products are fully disclosed, suitable, and appropriate to fit their needs, and in order to simplify the implementation of various wealth management strategies. Broker-Dealer Affiliation As noted in Item 5 above, certain Advisory Affiliates of CSP are Dually Registered Persons with R.M. Stark & Co., Inc. a broker-dealer firm and Member FINRA/SIPC. R.M. Stark is independent of and unaffiliated with CSP. In their separate capacity as registered representatives, these Advisor Affiliates will typically receive commissions for the implementation of recommendations for commissionable transactions. Clients are not obligated to implement any recommendation provided by Advisory Affiliates of CSP. Promotor Relationships: We may enter into promoter agreements with individuals or other registered investment advisors. Promoter arrangements and requirements are more fully described in Item 14 (“Client Referrals and Other Compensation”), below. We do not believe this arrangement creates any conflicts of interest with any of our Clients. Other Investment Managers: Part 2A - 9  CS Planning Corp dba Matt Fevola Wealth Management Part 2A of Form ADV – Brochure On occasion, we may recommend and engage unaffiliated Third Party Asset Managers (TPAM) or sub-advisors who provide customized investment portfolio management services. These services may include the construction of investment portfolios, execution of securities purchase and sale transactions, and portfolio administration, including tracking of and reporting on portfolio performance and investment results. We are authorized by our Clients to share non-public, personal information with TPAMs or sub- advisors for the purpose of managing their portfolios. However we require any TPAM or sub- advisor to execute a confidentiality agreement and not share non-public personal information with any unauthorized person or entity. Clients are generally required to enter into a separate advisory agreement with any TPAM or sub- advisor. The use of TPAMs or sub-advisors may cause Clients to incur additional fees. If applicable, any additional fees will be fully disclosed to Clients in a separate agreement with the TPAM or sub-advisor. Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading We have a Code of Ethics which all employees are required to follow. The Code of Ethics outlines our high standard of business conduct, and fiduciary duty to Clients. The Code of Ethics includes provisions relating to the confidentiality of Client information, a prohibition on insider trading, personal securities trading procedures, improper use of Firm property, and diversion of investment and business opportunities, among other things. A copy of the code of ethics is available to any Client or prospective Client upon request by contacting us at (732) 814-6208 or Matt@MattFevolaWealthManagement.com. Brochures are provided free of charge. We or individuals associated with our firm may buy and sell some of the same securities for their own account that we buy and sell for Clients. When appropriate we will purchase or sell securities for Clients before purchasing the same for our account or allowing representatives to purchase or sell the same for their own account. However, we do allow the accounts of employees to be included in block trading alongside the accounts of Clients. In some cases we or our representatives may buy or sell securities for our own account for reasons not related to the strategies adopted for our Clients. Our employees are required to follow the Code of Ethics when making trades for their own accounts in securities which are recommended to and/or purchased for Clients. The Code of Ethics is designed to assure that the personal securities transactions will not interfere with decisions made in the best interest of advisory Clients while at the same time, allowing employees to invest their own accounts. In the event a material conflict of interest not already discussed in this document should arise, we will disclose to our advisory Clients any material conflict of interest relating to us, our representatives, or any of our employees which could reasonably be expected to impair the rendering of unbiased and objective advice. As any advisory situation could present a conflict of interest, we have established the following restrictions to ensure our fiduciary responsibilities: Part 2A - 10  CS Planning Corp dba Matt Fevola Wealth Management Part 2A of Form ADV – Brochure • A director, officer, associated person, or employee of CSP or Matt Fevola Wealth Management shall not buy or sell securities for his personal portfolio where his decision is substantially derived, in whole or in part, by reason of his employment unless the information is also available to the investing public on reasonable inquiry. No person associated with CSP or Matt Fevola Wealth Management shall prefer his or her own interest to that of the advisory Client. • We maintain a list of all securities holdings for the firm and for anyone associated with its advisory practice who has access to advisory recommendations. An appropriate officer reviews these holdings on a regular basis. • Any individual not in observance of the above may be subject to discipline up to and including termination. Item 12 – Brokerage Practices Our Clients’ assets are held by independent third-party qualified custodians. We do recommend certain custodians to Clients, however, Clients are not obligated to use any particular custodian recommended by us. We reserve the right to decline acceptance of any Client account for which the Client directs the use of a particular custodian if we believe that this choice would hinder either our fiduciary duty to the Client or our ability to service the account. In recommending custodians, we will comply with its fiduciary duty to seek best execution and with the Securities Exchange Act of 1934. We will take into account such relevant factors as: • • • • Price; The custodian’s facilities, reliability and financial responsibility; The ability of the custodian to effect transactions, particularly with regard to such aspects as timing, order size and execution of order; The research and related brokerage services provided by such custodian to us, notwithstanding that the account may not be the direct or exclusive beneficiary of such services; and Any other factors that we consider to be relevant. • We may aggregate trades for Clients. The allocations of a particular security will be determined by us before the trade is placed with the broker. When practical, Client trades in the same security will be bunched in a single order (a “block”) in an effort to obtain best execution at the best security price available. When employing a block trade: • • • • We will make reasonable efforts to attempt to fill Client orders by day-end. If the block order is not filled by day-end, we will allocate shares executed to underlying accounts on a pro rata basis, adjusted as necessary to keep Client transaction costs to a minimum. If a block order is filled (full or partial fill) at several prices through multiple trades, an average price and commission will be used for all trades executed; All participants receiving securities from the block trade will receive the average price. Part 2A - 11  CS Planning Corp dba Matt Fevola Wealth Management Part 2A of Form ADV – Brochure • Multiple blocks may be executed within a single day. However, only trades executed within the block on the single day may be combined for purposes of calculating the average price. It is expected that this trade aggregation and allocation policy will be applied consistently. However, if application of this policy results in unfair or inequitable treatment to some or all of our Clients, we may deviate from this policy. Finally, it is our policy to minimize the occurrence of trade errors. Should any trade errors which are attributable to CSP occur, we shall take any steps necessary to put the Client in the position it should have been as if the trade error never occurred. In the event we determine that a bona fide trade error has occurred which is attributable to CSP, we will correct the trade error using funds from our error account. Depending on the internal trade error policies and procedures of the particular custodian, our error account may be debited if the correction results in a loss. Likewise, our error account may be credited if the correction results in a gain. This situation creates a conflict of interest as CSP has an incentive to recommend particular custodians over others that may not have a similar policy. Item 13 – Review of Accounts Client accounts are formally reviewed at least annually. Accounts are reviewed in the context of each Client's stated investment objectives and guidelines. We have a number of Advisory Affiliates who are assigned as the primary representative to a particular Client’s account. The Advisory Affiliate assigned to a particular Client’s account will be responsible for the periodic reviews to that account. Clients will be provided the Supplemental Brochure (Form ADV Part 2B) of any Advisory Affiliate providing advice related to their account. More frequent reviews may be triggered by a number of reasons including: a change in Client's investment objectives; tax considerations; large deposits or withdrawals; large sales or purchases; or changes in the economic climate. Investment advisory Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Advisor Affiliates may also provide Clients with periodic written reports summarizing the account activity and performance. Along with these reports, we discuss the asset allocation of the portfolio compared to the portfolio target allocations. Financial Planning Clients will typically receive a completed written financial plan unless otherwise agreed at the start of the engagement. Dependent upon the level and scope of Financial Planning services being provided, Advisor Affiliates will meet with clients at least twice per year or more often as a major life event occurs. Item 14 – Client Referrals and Other Compensation As disclosed under Item 12 (above), we (or our Affiliates) may receive “soft dollars” from certain custodians. The conflicts of interest these types of arrangements present and how we deal with these conflicts are described in detail under Item 12, above. Part 2A - 12  CS Planning Corp dba Matt Fevola Wealth Management Part 2A of Form ADV – Brochure As disclosed under Items 5 and 10 above, representatives of CSP may also be licensed to sell insurance. The conflicts of interest these arrangements present and how we deal with these conflicts are described in detail under Item 5, above. Promoter Relationships Certain Advisory Affiliates of CSP may enter into promoter agreements that pay cash compensation to third-party intermediaries in exchange for their promotion, referral, and endorsement of our advisory services to prospective clients. The cash compensation paid to such promoters may take the form of a retainer, a flat advertising fee, a fee per referral, and/or a percentage of the advisory fees we collect from referred client accounts. These fees may be paid to the promoter on a one-time or recurring basis. Unless otherwise explicitly disclosed in writing to the client, the cash compensation paid to a promoter will be borne entirely by CSP and the Advisory Affiliate. Referred clients do not pay any additional or increased advisory fees as a result of having been referred to our firm by a paid third-party promoter. We will only engage third-party promoters in accordance with the requirements of the SEC’s “marketing rule” (SEC Rule 206(4)-1), promulgated under the Investment Advisers Act of 1940. Any promoters engaged for this purpose will disclose to you at or reasonably prior to the time of their referral or endorsement of CSP (i) that they will receive compensation from CSP as a result of their endorsement of our firm; (ii) a description of the material terms of the compensation they will receive; and (iii) a brief statement discussing the conflicts of interest arising out of the compensation arrangement and/or the relationship between CSP and the third-party promoter. Clients referred to our firm by a third-party promoter are encouraged to inquire with us if they have any questions about the foregoing arrangements. Item 15 – Custody We have the ability to debit fees, and we may have the ability to disburse or transfer certain client funds pursuant to Standing Letters of Authorization executed by Clients. We do not otherwise have custody of the assets in the account. We shall have no liability to a Client for any loss or other harm to any property in the account, including any harm to any property in the account resulting from the insolvency of the custodian or any acts of the agents or employees of the custodian and whether or not the full amount or such loss is covered by the Securities Investor Protection Corporation (“SIPC”) or any other insurance which may be carried by the custodian. The Client understands that SIPC provides only limited protection for the loss of property held by a custodian. Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Our Advisory Affiliate’s may also provide Clients with periodic written reports summarizing the account activity and performance. We urge all Clients to carefully review statements from the custodian and compare these to any reports that we may provide to you. Our reports may vary from custodial statements based on accounting procedures, reporting dates, or valuation methodologies of certain securities. Part 2A - 13  CS Planning Corp dba Matt Fevola Wealth Management Part 2A of Form ADV – Brochure Item 16 – Investment Discretion Generally, Clients grant us and our Advisory Affiliates ongoing and continuous discretionary authority to execute investment recommendations in accordance with an agreed upon investment strategy or plan without the Client’s prior approval of each specific transaction. Under discretionary authority, Client allows us to purchase and sell securities and instruments in their account(s), arrange for delivery and payment in connection with the foregoing, select and retain sub-advisors, and act on behalf of the Client in matters necessary or incidental to the handling of the account, including monitoring certain assets. The only restrictions on this discretionary authority are those set by the Client on a case by case basis. In limited circumstances, an Advisory Affiliate will not have discretionary authority to determine or make changes to a Client’s stated investment strategy without the Client’s prior approval. However, CSP will still have complete discretion to implement its trading strategies to update the portfolio allocation within that stated investment strategy, without the Client’s prior approval. In this type of situation, CSP will require authorization from the Client before making any changes to a Client’s investment strategy. CSP will act in accordance with any agreed upon investment strategy, regardless of whether authority is discretionary or non-discretionary. Further, we make it a practice to question Clients to determine if there are any limitations to our authority on such matters. Item 17 – Voting Client Securities We do not have authority to vote and therefore do not vote Client securities. Additionally, we do not provide advice to Clients on how the Client should vote. Clients will receive proxies and other solicitations directly from the custodian or transfer agent. If any proxy materials are received on behalf of a Client, they will be sent directly to the Client who remains responsible to vote the proxy. Item 18 – Financial Information A portion of hourly rate or fixed fee projects are generally required to be paid in advance, however under no circumstances will we retain more than $1,200.00, more than six months in advance from any Client. We do have discretionary authority over Client funds or securities, but we have no financial commitments that would impair our ability to meet contractual and fiduciary commitments to Clients. Neither CSP or any of its principals, nor Matt Fevola Wealth Management or any of its principals, have been the subject of a bankruptcy petition at any time in the past. We have no financial conditions that would impair our ability to meet contractual commitments to our Clients. Part 2A - 14  CS Planning Corp dba Matt Fevola Wealth Management Part 2A of Form ADV – Brochure Exhibit A – Summary of Material Changes This Item discusses only specific material changes that have been made to our Brochure since our prior annual update dated April 3, 2025 Since that date, we have made the following material changes: Item 10, Item 12 and Item 14 have been updated to reflect that The H Group, Inc., The H Group Washington, Inc., and FocusPoint Solutions, Inc. are no longer affiliated entities of CSP under the common control of Christopher K. Hicks. We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (732) 814-6208 or Matt@MattFevolaWealthManagement.com. Our Brochure is provided free of charge. Ex. A 

CS Planning Corp dba Caelestibus Wealth Management Part 2A of Form ADV – Brochure CS PLANNING CORP DBA CAELESTIBUS WEALTH MANAGEMENT 2801 Ocean Drive, Suite 300 Vero Beach, Florida 32963 Phone: (772) 879-4748 joseph@caelestibus.com April 27, 2026 This Brochure provides information about the qualifications and business practices of CS Planning Corp. dba Caelestibus Wealth Management. If you have any questions about the contents of this Brochure or to obtain answers and additional information, you may contact us at (772) 879-4748 or joseph@caelestibus.com. CS Planning Corp is a registered investment adviser with the United States Securities and Exchange Commission (“SEC”). Registration of an investment adviser does not imply any level of skill or training. The information in this Brochure has not been approved or verified by the SEC or by any state securities authority. Additional information about CS Planning Corp. is available on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Part 2A - i  CS Planning Corp dba Caelestibus Wealth Management Part 2A of Form ADV – Brochure Item 2 – Material Changes We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (772) 879-4748 or joseph@caelestibus.com. Part 2A - ii  CS Planning Corp dba Caelestibus Wealth Management Part 2A of Form ADV – Brochure Item 3 – Table of Contents Page Item 1 – Cover Page ......................................................................................................................... i Item 2 – Material Changes .............................................................................................................. ii Item 3 – Table of Contents ............................................................................................................. iii Item 4 – Advisory Business ............................................................................................................ 4 Item 5 – Fees and Compensation .................................................................................................... 5 Item 6 – Performance-Based Fees and Side-By-Side Management ............................................... 8 Item 7 – Types of Clients ................................................................................................................ 9 Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss ........................................ 9 Item 9 – Disciplinary Information ................................................................................................ 12 Item 10 – Other Financial Industry Activities and Affiliations .................................................... 12 Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading ... 13 Item 12 – Brokerage Practices ...................................................................................................... 14 Item 13 – Review of Accounts ...................................................................................................... 15 Item 14 – Client Referrals and Other Compensation .................................................................... 16 Item 15 – Custody ......................................................................................................................... 17 Item 16 – Investment Discretion ................................................................................................... 17 Item 17 – Voting Client Securities................................................................................................ 17 Item 18 – Financial Information ................................................................................................... 18 Exhibit A – Summary of Material Changes .................................................................................... 1 Part 2A - iii  CS Planning Corp dba Caelestibus Wealth Management Part 2A of Form ADV – Brochure Item 4 – Advisory Business CS Planning Corp (“CSP”) is an SEC registered investment advisory firm located in Portland, Oregon. We provide fee-only investment supervisory, portfolio management, investment consulting and financial planning services. The firm has been in business since 2009. CSP is owned by Christopher K. Hicks, President and Chief Compliance Officer. Our investment advisory services are coordinated through our network of Advisory Affiliates. Advisory Affiliates may have their own legal business entities whose trade names and logos are used for marketing purposes and may appear on marketing materials or client statements. The Client should understand that the businesses are legal entities of the Advisory Affiliate and not of our firm, CSP, and the advisory services of the Advisory Affiliate are provided through our firm, CSP. CSP has the arrangement described above with Caelestibus Wealth Management, Inc., a Florida corporation doing business as Caelestibus Wealth Management, managed by Joseph Gilewski. Mr. Gilewski is an Investment Advisor Representative associated with CSP, offers investment advisory services exclusively through CSP, and only utilizes Caelestibus Wealth Management for marketing purposes. Caelestibus Wealth Management is not a registered investment advisor and is not affiliated with CSP. Our investment approach utilizes broadly diversified portfolios and a systematic strategy to manage client portfolios. Through our Advisory Affiliates, we help Clients coordinate and prioritize their financial lives with all aspects of their life goals. Integrating investments across all individual retirement accounts, taxable accounts, and employee retirement accounts is crucial to the process. Client input and involvement are critical parts of the financial planning process and implementation of investment decisions. After Client assets are invested, we continuously monitor their investments and provide advice related to ongoing financial and investment needs. In addition to Wealth Management services, we offer financial planning services to Clients under a separate Financial Planning Agreement. Advice and services are tailored to the stated objectives of the Client(s). Our Advisory Affiliates discuss with the Client critically important information such as the Client’s risk tolerance, time horizon, and projected future needs, to formulate an investment strategy. This information and strategy guides us in objectively and suitably managing the Client’s account. Our Advisory Affiliates meet with Clients as needed to review portfolio performance, discuss current issues, and re-assess goals and plans. Our investment recommendations include mutual funds and other investments such as exchange- traded funds, closed-end funds, and exchange-listed equity securities, certificates of deposit, municipal securities, U.S. government securities and money market funds when suitable and appropriate for a Client’s particular situation. If Clients hold other types of investments, we will advise them on those investments also. Clients may impose restrictions on investing in certain securities or types of securities. We consider such restrictions when formulating the Client’s investment strategy. See Item 8 for a description of our investment strategy. Part 2A - 4  CS Planning Corp dba Caelestibus Wealth Management Part 2A of Form ADV – Brochure We do not manage Wrap Fee programs. CS Planning manages $1,960,873,373 of Client assets on a discretionary basis and $0 of Client assets on a non-discretionary basis. These amounts were calculated as of December 31, 2025. Item 5 – Fees and Compensation We provide investment supervisory, financial planning and investment consulting services to Clients primarily under the following fee schedules below: Assets Under Management: Maximum Annual Wealth Management Retainer Fees: 2% on all assets. Existing clients may be grandfathered into a different fee. We may also provide standalone consulting or financial planning services to Clients on a fixed fee or hourly rate under a separate Consulting or Financial Planning Agreement. Our fixed fee pricing is quoted for each project, and is based on the scope and complexity of the project. Our maximum hourly rate is $250 per hour. Prior to commencing planning services, Clients enter into a Consulting or Financial Planning Agreement which sets forth the services being provided and the fees being charged. Notwithstanding the above, fees are generally negotiable. Except for 401(k) plans, Client’s asset management accounts are billed quarterly in arrears. Fees are paid to us directly from the client’s account by the custodian upon our submission of an invoice. Payment of fees may result in the liquidation of Client’s securities if there is insufficient cash in the account. The fee is based on the market value of the Client’s account on the last trading day of the prior quarter. For 401(k) plans that we manage we may bill quarterly in arrears based on the specific Plan’s average daily balance during the previous quarter. Market value includes all account values and transaction information as of the end of each quarter (not adjusted by any margin debit). To determine value, securities and other instruments traded on a market for which actual transaction prices are publicly reported are generally valued at the last reported sale price on the principal market in which they are traded. Mutual Funds are only valued once per day after the close of the market. Whenever valuation information for specific, illiquid, foreign, private or other investments is not available through the custodian, our approach will be to value at zero. We do this in order to not overvalue a position which could potentially over inflate billing calculations. Alternatively, we may also seek to obtain and document price information from at least one independent source, whether it be a broker-dealer, bank, pricing service or other source. The quarterly fee will be equal to the agreed upon annual rate, multiplied by the market value of the account for that quarter. This number is then divided by four. Part 2A - 5  CS Planning Corp dba Caelestibus Wealth Management Part 2A of Form ADV – Brochure Fees for a partial quarter at the commencement or termination of an agreement will be prorated based on the number of days the account was open during the quarter. Quarterly fee adjustments for additional assets received into an account during a quarter or for partial withdrawals may also be provided as negotiated. We may modify the terms of the fee agreement by giving Clients 30 days written notice in advance. Clients may pay commissions and trading fees on trades initiated by us, in addition to other agreed upon fees. Clients may also be charged up to $35.00 per trade as an administrative fee for Client directed trades. Notwithstanding the foregoing, fees are generally negotiable. Clients may be required to pay other miscellaneous charges or fees directly to the custodian (e.g. wire fees) as stated in the custodial agreements. Additionally, mutual funds and/or exchange traded funds have additional internal expenses which generally include a fund management fee, other fund expenses, and a possible distribution fee. In addition, some funds charge a redemption fee on shares bought and sold within a short period. Funds describe their expenses in their prospectuses, summary prospectuses, or product descriptions. Clients are advised that these fees are separate and additional expenses incurred by the Client. See Item 12 for additional information on Brokerage Practices. Our fees include the time necessary to work with Client’s attorney, accountant or other third party professionals in reaching agreement on financial planning or investment solutions, as well as assisting those advisors in implementation of all appropriate documents. However, we are not responsible for attorney, accountant or other third party professional fees charged to Client as a result of these activities. In some instances, we may recommend that all or a portion of Client assets be managed by an unrelated Third Party Asset Manager (“TPAM”) or sub-advisor. These arrangements are more fully disclosed in Item 10, below. Generally, Clients pay all Wealth Management Retainer fees quarterly in arrears. All Wealth Management agreements may be terminated at any time by providing us with 30 days written notice. Upon termination, any fees that have been earned by us but not yet paid will be immediately due and payable. Clients are also responsible for all applicable charges including, but not limited to, account administrative fees, account closure fees and all trading costs due to the termination, including any fees the mutual funds may assess. Upon request, we will provide a good-faith estimate of these fees. Payment of fixed fee projects shall be made as agreed by the parties. Hourly rate projects are generally invoiced by us with payment due by the Client upon receipt of the invoice. We may estimate the number of hours necessary to complete a project, and we may collect a portion of this estimate up front and invoice the balance. Upon termination of any hourly or fixed fee project, any prepaid but unearned fees will be promptly refunded to the Client. Certain Advisory Affiliates of CSP are also independently licensed to sell insurance products through various carriers. Part 2A - 6  CS Planning Corp dba Caelestibus Wealth Management Part 2A of Form ADV – Brochure CSP is a fee only registered investment adviser and does not act as an insurance brokerage or agency and is not otherwise affiliated with any insurance brokerages or agencies. However, a conflict of interest arises when insurance related business is transacted with advisory Clients, because certain individual Advisory Affiliates of CSP are independently licensed to sell insurance products through various carriers. In their capacity as an Insurance Agent, they may receive commissions or other fees from products sold to Clients. As such, Clients are advised that they are under no obligation to use any individual associated with CSP for insurance products or services, and may use any insurance firm or agent they choose. Clients are also advised that the Wealth Management Retainer fees paid to CSP are separate and distinct from the commissions earned by any individual in connection with the sale of insurance or other securities products and CSP does not receive any compensation for products sold by these Advisory Affiliates. Because CSP is not involved in the sale of insurance products or securities, we do not know the actual dollar amount of any commission payment to an Insurance Agent or Registered Representative. Also, because CSP is neither a broker dealer nor an insurance agency, we do not have the ability to rebate commissions received for the sale of a product and cannot discount the price of a product to make up for any commission that may be received from its sale. Rollover Recommendations As part of our investment advisory services to you, we may recommend that you roll assets from your employer’s retirement plan, such as a 401(k), 457, or ERISA 403(b) account (collectively, a “Plan Account”), to an individual retirement account, such as a SIMPLE IRA, SEP IRA, Traditional IRA, or Roth IRA (collectively, an “IRA Account”) that we will manage on your behalf. We may also recommend rollovers from IRA Accounts to Plan Accounts, from Plan Accounts to Plan Accounts, and from IRA Accounts to IRA Accounts. When we provide any of the foregoing rollover recommendations we are acting as fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act (“ERISA”) and/or the Internal Revenue Code (“IRC”), as applicable, which are laws governing retirement accounts. If you elect to roll the assets to an IRA that is subject to our management, we will charge you an asset-based fee as set forth in the advisory agreement you executed with our firm. This creates a conflict of interest because it creates a financial incentive for our firm to recommend the rollover to you (i.e., receipt of additional fee-based compensation). You are under no obligation, contractually or otherwise, to complete the rollover. Moreover, if you do complete the rollover, you are under no obligation to have the assets in an IRA managed by our firm. Due to the foregoing conflict of interest, when we make rollover recommendations, we operate under a special rule that requires us to act in your best interests and not put our interests ahead of yours. Under this special rule’s provisions, we must:  meet a professional standard of care when making investment recommendations (give prudent advice); Part 2A - 7  CS Planning Corp dba Caelestibus Wealth Management Part 2A of Form ADV – Brochure  never put our financial interests ahead of yours when making recommendations (give loyal advice);  avoid misleading statements about conflicts of interest, fees, and investments;  follow policies and procedures designed to ensure that we give advice that is in your best interests;  charge no more than a reasonable fee for our services; and  give you basic information about conflicts of interest. Many employers permit former employees to keep their retirement assets in their company plan. Also, current employees can sometimes move assets out of their company plan before they retire or change jobs. In determining whether to complete the rollover to an IRA, and to the extent the following options are available, you should consider the costs and benefits of a rollover. Note that an employee will typically have four options in this situation: 1. leaving the funds in your employer’s (former employer’s) plan; 2. moving the funds to a new employer’s retirement plan; 3. cashing out and taking a taxable distribution from the plan; or 4. rolling the funds into an IRA rollover account. Each of these options has positives and negatives. Because of that, along with the importance of understanding the differences between these types of accounts, we will provide you with a written explanation of the advantages and disadvantages of both account types and the basis for our belief that the rollover transaction we recommend is in your best interests. As an alternative to providing you with a rollover recommendation, we may instead take an entirely educational approach in accordance with the U.S. Department of Labor’s Interpretive Bulletin 96-1. Under this approach, our role will be limited only to providing you with general educational materials regarding the pros and cons of rollover transactions. We will make no recommendation to you regarding the prospective rollover of your assets and you are advised to speak with your trusted tax and legal advisors with respect to rollover decisions. As part of this educational approach, we may provide you with materials discussing some or all of the following topics: the general pros and cons of rollover transactions; the benefits of retirement plan participation; the impact of pre-retirement withdrawals on retirement income; the investment options available inside your Plan Account; and high level discussion of general investment concepts (e.g., risk versus return, the benefits of diversification and asset allocation, historical returns of certain asset classes, etc.). We may also provide you with questionnaires and/or interactive investment materials that may provide a means for you to independently determine your future retirement income needs and to assess the impact of different asset allocations on your retirement income. You will make the final rollover decision. Item 6 – Performance-Based Fees and Side-By-Side Management We do not charge any performance-based fees for our services or engage in side-by-side management. Part 2A - 8  CS Planning Corp dba Caelestibus Wealth Management Part 2A of Form ADV – Brochure Item 7 – Types of Clients We provide investment advice to high net worth individuals, individuals, businesses, pension and profit sharing plans, foundations, trusts, estates, and charitable organizations. Because each Client is unique, they must be willing to be involved in the planning and ongoing processes. Such involvement does not have to be time consuming, however we want our Clients to remain informed about their overall financial situation. Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss We create broadly diversified portfolios in the worldwide fixed-income and equity markets, combined with periodic rebalancing. Our Advisory Affiliates create an investment strategy with each Client, outlining the investment philosophy, management procedures, and long-term goals for the investor. Portfolio design is tailored to each Client’s risk tolerance and preferences. Types of Investments As part of our core investment approach, we offer advice on investments including mutual funds, exchange-traded funds, closed end funds equity securities, debt securities, certificates of deposit, municipal securities, U.S. government securities, and money market funds when suitable and appropriate. In limited circumstances, and only when suitable and appropriate, we may offer advice on digital assets and cryptocurrency. Each type of security has its own unique set of risks associated with it, and it would not be possible to disclose all of the specific risks of every type of investment in this brochure. In those limited situations where it is suitable and appropriate to meet a particular Client’s needs, we may also utilize margin to manage an account. Margin occurs when a client pays for part of a purchase and borrows the rest from the brokerage firm that custodies the account. If our Clients have any questions regarding the risks associated with a particular investment, they are encouraged to contact us. Mutual funds are professionally managed collective investment companies that pool money from many investors and invest in stocks, bonds, short-term money market instruments, other mutual or exchange traded funds, other securities or any combination thereof. The fund will have a manager that trades the fund’s investments in accordance with the fund’s investment objective. While mutual funds generally provide diversification, risks can be significantly increased if the fund is concentrated in a particular sector of the market, primarily invests in small cap or speculative companies, uses leverage (i.e., borrows money) to a significant degree, or concentrates in a particular type of security (i.e., equities) rather than balancing the fund with different types of securities. Other fund risks include foreign securities and currency risk, emerging markets risk, small-cap, mid-cap and large-cap risk, trading risk, and turnover risk that can increase fund expenses and may decrease fund performance. Brokerage and transactions costs incurred by the fund will reduce returns. ETFs are investment funds traded on stock exchanges, much like stocks or equities. An ETF holds assets such as stocks, commodities, or bonds and trades at approximately the same price as the net asset value of its underlying assets over the course of the trading day. Most ETFs track an index, Part 2A - 9  CS Planning Corp dba Caelestibus Wealth Management Part 2A of Form ADV – Brochure such as the S&P 500. However, some ETFs are fully transparent actively managed funds. Market risk is, perhaps, the most significant risk associated with ETFs. This risk is defined by the day to day fluctuations associated with any exchange traded security, where fluctuations occur in part based on the perception of investors. Individual equity securities (also known simply as “equities” or “stock”) are assessed for risk in numerous ways. Price fluctuations and market risk are the most significant risk concerns. As such, the value of your investment can increase or decrease over time. Furthermore, you should understand that stock prices can be affected by many factors including, but not limited to, the overall health of the economy, the health of the market sector or industry of the issuing company, and national and political events. When investing in stock, it is important to focus on the average returns achieved over a given period of time, across a well-diversified portfolio. Individual debt securities (or “bonds”) are typically safer investments than equity securities, but their risk can also vary widely based on: the financial health of the issuer; the risk that the issuer might default; when the bond is set to mature; and, whether or not the bond can be “called” prior to maturity. When a bond is called, it may not be possible to replace it with a bond of equal character paying the same rate of return. Primarily we invest with a focus on Long Term Purchases, where securities are purchased with the expectation that the value of those securities will grow over a relatively long period of time, generally greater than one year. Sometimes we will employ a Short Term Purchase strategy where securities are purchased with the expectation that they will be sold within a relatively short period of time, generally less than one year, to take advantage of the securities’ short term price fluctuations. Short-term trading (in general, selling securities within 30 days of purchasing the same securities) is not a fundamental part of our overall investment strategy. In limited situations we may utilize put and call option strategies in order to mitigate market risk when suitable and appropriate for an individual client’s portfolio. Digital Asset Risk: From time-to-time, and only where suitable for clients, we may recommend investments in certain digital currencies, including, without limitation, Bitcoin, Ethereum, Litecoin, and others (collectively, “Cryptocurrency”). Where exposure to this asset class is appropriate, we will typically, if not exclusively, obtain such exposure through purchases and sales of ETFs and other publicly traded securities available through the Fidelity Digital Assets platform. Investment in Cryptocurrency involves an extremely high degree of risk and is more speculative than an investment in publicly-traded securities like stocks, bonds, mutual funds, and ETFs. Unlike the market valuations of publicly-traded stocks and bonds which can be objectively valued on the basis of the issuer’s assets, income, debts, liabilities, operations, history of credit-worthiness and other factors, prices of Cryptocurrency are based entirely on the market’s perception of value and are subject to rapid changes in market sentiment. Accordingly, Cryptocurrency is subject to an extremely high level of price volatility, including “flash crashes,” and may lose significant value in a matter of minutes, hours, or days. It is not uncommon for the value of Cryptocurrency to move as much as twenty percent (20%) or more in a single day. The ownership of particular Part 2A - 10  CS Planning Corp dba Caelestibus Wealth Management Part 2A of Form ADV – Brochure Cryptocurrency is opaque and therefore certain Cryptocurrency may be owned and controlled by relatively small number of individuals, increasing the potential for fraud and market-manipulation such as pump-and-dump schemes and other fraudulent criminal schemes. Evaluation and understanding of the features, functions, and other properties of Cryptocurrency requires a high level of technical knowledge and sophistication. The market for Cryptocurrency is in its infancy, is rapidly evolving, and its future is unknown. Governments and central banks do not create, sponsor, support, back, insure, or control Cryptocurrencies and there is no guarantee of their future viability as a store of value or a means of exchange. Federal, state, or foreign governments may restrict the use and exchange of cryptocurrency, and regulation in the United States is still developing. Cryptocurrency is not legal tender in most jurisdictions, including the United States. No laws require individuals or businesses to accept Cryptocurrency as a form of payment and Cryptocurrency does not have any intrinsic value. Its value derives entirely from market forces of supply and demand. Cryptocurrency exchanges and other trading venues on which Cryptocurrencies trade are relatively new and, in most cases, largely unregulated and may therefore be more exposed to fraud and failure than established, regulated exchanges for securities, derivatives, and other currencies. Cryptocurrency exchanges may stop operating or permanently shut down due to fraud, technical glitches, hackers, or malware. Due to relatively recent launches, most Cryptocurrencies have a limited trading history, making it difficult for investors to evaluate investments. Generally, Cryptocurrency transactions are irreversible, such that an improper transfer can only be reversed by the receiver of the cryptocurrency agreeing to return the cryptocurrency to the sender. Accordingly, investment in Cryptocurrency is not appropriate for all investors and you should only invest “risk capital” in such asset class (e.g., funds, the complete and total loss of which, would have insubstantial effect on your overall financial circumstances and financial goals). Methods of Analysis We may use one or more of the following methods of analysis when formulating investment advice: Top-Down Global Macro-Economic Analysis involves a big-picture analysis of the prevailing economic, demographic and social trends followed by a more focused analysis at the country level, then the industry level and ultimately the specific security level. Mutual Fund/Exchange Traded Fund Analysis involves qualitative analysis looking at factors such as the background and experience of the fund manager and/or the fund company (style, consistency, risk-adjusted performance, management expenses, average daily trading volume, etc.). Fundamental analysis involves the analysis of financial statements, the general financial health of companies, and/or the analysis of management or competitive advantages. This type of analysis concentrates on factors that determine a company’s value and expected future earnings. This strategy would normally encourage equity purchases in stocks that are undervalued or priced below Part 2A - 11  CS Planning Corp dba Caelestibus Wealth Management Part 2A of Form ADV – Brochure their perceived value. The risk assumed is that the market will fail to reach expectations of perceived value. Investment Risk of Loss As indicated in the descriptions above, investing in securities involves risk of loss that you should be prepared to bear. We do not represent or guarantee that our services or methods of analysis can or will predict future results, successfully identify market tops or bottoms, or insulate Clients from losses due to market corrections or declines. We cannot offer any guarantees or promises that your financial goals and objectives will be met. Past performance is in no way an indication of future performance. Except as may otherwise be provided by law, we are not liable to Clients for: • Any loss that a Client may suffer by reason of any investment decision made or other action taken or omitted in good faith by us with that degree of care, skill, prudence and diligence under the circumstances that a prudent person acting in a fiduciary capacity would use; • Any loss arising from our adherence to a Client’s instructions, or the disregard of our recommendations made to a Client; or • Any act or failure to act by a custodian or other third party to a Client’s account. It is the responsibility of the Client to give us complete information and to notify us of any changes in financial circumstances or goals. Item 9 – Disciplinary Information Registered investment advisers are required to disclose all material facts regarding any legal or disciplinary events that would be material to your evaluation of or the integrity of the firm’s management. The firm has no information applicable to this Item. Item 10 – Other Financial Industry Activities and Affiliations Affiliated Entities: CSP is affiliated through common ownership and control with Palouse Capital Management, Inc. (“PCM”). PCM and CSP are under common control of Christopher K. Hicks who is considered a control person of each firm because he holds more than 25% ownership interest in each firm. PCM is an investment advisor registered with the Securities and Exchange Commission. PCM offers investment advisory services through numerous Advisory Affiliates to the firm.. Outside Business Activities of Advisory Affiliates: As disclosed in Item 5, above, Advisory Affiliates of CSP may also be independently licensed as insurance agents with other agencies. Affiliates may recommend the purchase and sale of certain insurance products to Clients. As a fiduciary, the Affiliate must act primarily for the benefit of Part 2A - 12  CS Planning Corp dba Caelestibus Wealth Management Part 2A of Form ADV – Brochure CSP Clients and will only transact insurance related business with Clients when the products are fully disclosed, suitable, and appropriate to fit their needs, and in order to simplify the implementation of various wealth management strategies. Promotor Relationships We may enter into promoter agreements with individuals or other registered investment advisors. Promoter arrangements and requirements are more fully described in Item 14 (“Client Referrals and Other Compensation”), below. We do not believe this arrangement creates any conflicts of interest with any of our Clients. Other Investment Managers: On occasion, we may recommend and engage unaffiliated Third Party Asset Managers (TPAM) or sub-advisors who provide customized investment portfolio management services. These services may include the construction of investment portfolios, execution of securities purchase and sale transactions, and portfolio administration, including tracking of and reporting on portfolio performance and investment results. We are authorized by our Clients to share non-public, personal information with TPAMs or sub- advisors for the purpose of managing their portfolios. However we require any TPAM or sub- advisor to execute a confidentiality agreement and not share non-public personal information with any unauthorized person or entity. Clients are generally required to enter into a separate advisory agreement with any TPAM or sub- advisor. The use of TPAMs or sub-advisors may cause Clients to incur additional fees. If applicable, any additional fees will be fully disclosed to Clients in a separate agreement with the TPAM or sub-advisor. Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading We have a Code of Ethics which all employees are required to follow. The Code of Ethics outlines our high standard of business conduct, and fiduciary duty to Clients. The Code of Ethics includes provisions relating to the confidentiality of Client information, a prohibition on insider trading, personal securities trading procedures, improper use of Firm property, and diversion of investment and business opportunities, among other things. A copy of the code of ethics is available to any Client or prospective Client upon request by contacting us at (772) 879-4748. Brochures are provided free of charge. We or individuals associated with our firm may buy and sell some of the same securities for their own account that we buy and sell for Clients. When appropriate we will purchase or sell securities for Clients before purchasing the same for our account or allowing representatives to purchase or sell the same for their own account. However, we do allow the accounts of employees to be included in block trading alongside the accounts of Clients. In some cases we or our representatives may buy or sell securities for our own account for reasons not related to the strategies adopted for our Clients. Our employees are required to follow the Code of Ethics when making trades for their own accounts in securities which are recommended to and/or purchased Part 2A - 13  CS Planning Corp dba Caelestibus Wealth Management Part 2A of Form ADV – Brochure for Clients. The Code of Ethics is designed to assure that the personal securities transactions will not interfere with decisions made in the best interest of advisory Clients while at the same time, allowing employees to invest their own accounts. In the event a material conflict of interest not already discussed in this document should arise, we will disclose to our advisory Clients any material conflict of interest relating to us, our representatives, or any of our employees which could reasonably be expected to impair the rendering of unbiased and objective advice. As any advisory situation could present a conflict of interest, we have established the following restrictions to ensure our fiduciary responsibilities: • A director, officer, associated person, or employee of CSP and Caelestibus Wealth Management shall not buy or sell securities for his personal portfolio where his decision is substantially derived, in whole or in part, by reason of his employment unless the information is also available to the investing public on reasonable inquiry. No person associated with CSP and Caelestibus Wealth Management shall prefer his or her own interest to that of the advisory Client. • We maintain a list of all securities holdings for the firm and for anyone associated with its advisory practice who has access to advisory recommendations. An appropriate officer reviews these holdings on a regular basis. • Any individual not in observance of the above may be subject to discipline up to and including termination. Item 12 – Brokerage Practices Our Clients’ assets are held by independent third-party qualified custodians. We do recommend certain custodians to Clients, however, Clients are not obligated to use any particular custodian recommended by us. We reserve the right to decline acceptance of any Client account for which the Client directs the use of a particular custodian if we believe that this choice would hinder either our fiduciary duty to the Client or our ability to service the account. In recommending custodians, we will comply with its fiduciary duty to seek best execution and with the Securities Exchange Act of 1934. We will take into account such relevant factors as: • • • • Price; The custodian’s facilities, reliability and financial responsibility; The ability of the custodian to effect transactions, particularly with regard to such aspects as timing, order size and execution of order; The research and related brokerage services provided by such custodian to us, notwithstanding that the account may not be the direct or exclusive beneficiary of such services; and Any other factors that we consider to be relevant. • Part 2A - 14  CS Planning Corp dba Caelestibus Wealth Management Part 2A of Form ADV – Brochure We may aggregate trades for Clients. The allocations of a particular security will be determined by us before the trade is placed with the broker. When practical, Client trades in the same security will be bunched in a single order (a “block”) in an effort to obtain best execution at the best security price available. When employing a block trade: • • • • • We will make reasonable efforts to attempt to fill Client orders by day-end. If the block order is not filled by day-end, we will allocate shares executed to underlying accounts on a pro rata basis, adjusted as necessary to keep Client transaction costs to a minimum. If a block order is filled (full or partial fill) at several prices through multiple trades, an average price and commission will be used for all trades executed; All participants receiving securities from the block trade will receive the average price. Multiple blocks may be executed within a single day. However, only trades executed within the block on the single day may be combined for purposes of calculating the average price. It is expected that this trade aggregation and allocation policy will be applied consistently. However, if application of this policy results in unfair or inequitable treatment to some or all of our Clients, we may deviate from this policy. Finally, it is our policy to minimize the occurrence of trade errors. Should any trade errors which are attributable to CSP occur, we shall take any steps necessary to put the Client in the position it should have been as if the trade error never occurred. In the event we determine that a bona fide trade error has occurred which is attributable to CSP, we will correct the trade error using funds from our error account. Depending on the internal trade error policies and procedures of the particular custodian, our error account may be debited if the correction results in a loss. Likewise, our error account may be credited if the correction results in a gain. This situation creates a conflict of interest as CSP has an incentive to recommend particular custodians over others that may not have a similar policy. Item 13 – Review of Accounts Client accounts are formally reviewed at least annually. Accounts are reviewed in the context of each Client’s stated investment objectives and guidelines. We have a number of Advisory Affiliates who are assigned as the primary representative to a particular Client’s account. The Advisory Affiliate assigned to a particular Client’s account will be responsible for the periodic reviews to that account. Clients will be provided the Supplemental Brochure (Form ADV Part 2B) of any Advisory Affiliate providing advice related to their account. Part 2A - 15  CS Planning Corp dba Caelestibus Wealth Management Part 2A of Form ADV – Brochure More frequent reviews may be triggered by a number of reasons including: a change in Client’s investment objectives; tax considerations; large deposits or withdrawals; large sales or purchases; or changes in the economic climate. Investment advisory Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Advisor Affiliates may also provide Clients with periodic written reports summarizing the account activity and performance. Along with these reports, we discuss the asset allocation of the portfolio compared to the portfolio target allocations. Financial Planning Clients will typically receive a completed written financial plan unless otherwise agreed at the start of the engagement. Dependent upon the level and scope of Financial Planning services being provided, Advisor Affiliates will meet with clients at least twice per year or more often as a major life event occurs. Item 14 – Client Referrals and Other Compensation As disclosed under Item 12 (above), we (or our Affiliates) may receive “soft dollars” from certain custodians. The conflicts of interest these types of arrangements present and how we deal with these conflicts are described in detail under Item 12, above. As disclosed under Items 5 and 10 above, representatives of CSP may also be licensed to sell insurance. The conflicts of interest these arrangements present and how we deal with these conflicts are described in detail under Item 5, above. Promoter Relationships Certain Advisory Affiliates of CSP may enter into promoter agreements that pay cash compensation to third-party intermediaries in exchange for their promotion, referral, and endorsement of our advisory services to prospective clients. The cash compensation paid to such promoters may take the form of a retainer, a flat advertising fee, a fee per referral, and/or a percentage of the advisory fees we collect from referred client accounts. These fees may be paid to the promoter on a one-time or recurring basis. Unless otherwise explicitly disclosed in writing to the client, the cash compensation paid to a promoter will be borne entirely by CSP and the Advisory Affiliate. Referred clients do not pay any additional or increased advisory fees as a result of having been referred to our firm by a paid third-party promoter. We will only engage third-party promoters in accordance with the requirements of the SEC’s “marketing rule” (SEC Rule 206(4)-1), promulgated under the Investment Advisers Act of 1940. Any promoters engaged for this purpose will disclose to you at or reasonably prior to the time of their referral or endorsement of CSP (i) that they will receive compensation from CSP as a result of their endorsement of our firm; (ii) a description of the material terms of the compensation they will receive; and (iii) a brief statement discussing the conflicts of interest arising out of the compensation arrangement and/or the relationship between CSP and the third-party promoter. Clients referred to our firm by a third-party promoter are encouraged to inquire with us if they have any questions about the foregoing arrangements. Part 2A - 16  CS Planning Corp dba Caelestibus Wealth Management Part 2A of Form ADV – Brochure Item 15 – Custody We have the ability to debit fees, and we may have the ability to disburse or transfer certain client funds pursuant to Standing Letters of Authorization executed by Clients. We do not otherwise have custody of the assets in the account. We shall have no liability to a Client for any loss or other harm to any property in the account, including any harm to any property in the account resulting from the insolvency of the custodian or any acts of the agents or employees of the custodian and whether or not the full amount or such loss is covered by the Securities Investor Protection Corporation (“SIPC”) or any other insurance which may be carried by the custodian. The Client understands that SIPC provides only limited protection for the loss of property held by a custodian. Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Our Advisory Affiliate’s may also provide Clients with periodic written reports summarizing the account activity and performance. We urge all Clients to carefully review statements from the custodian and compare these to any reports that we may provide to you. Our reports may vary from custodial statements based on accounting procedures, reporting dates, or valuation methodologies of certain securities. Item 16 – Investment Discretion Generally, Clients grant us and our Advisory Affiliates ongoing and continuous discretionary authority to execute investment recommendations in accordance with an agreed upon investment strategy or plan without the Client’s prior approval of each specific transaction. Under discretionary authority, Client allows us to purchase and sell securities and instruments in their account(s), arrange for delivery and payment in connection with the foregoing, select and retain sub-advisors, and act on behalf of the Client in matters necessary or incidental to the handling of the account, including monitoring certain assets. The only restrictions on this discretionary authority are those set by the Client on a case by case basis. In limited circumstances, an Advisory Affiliate will not have discretionary authority to determine or make changes to a Client’s stated investment strategy without the Client’s prior approval. However, CSP will still have complete discretion to implement its trading strategies to update the portfolio allocation within that stated investment strategy, without the Client’s prior approval. In this type of situation, CSP will require authorization from the Client before making any changes to a Client’s investment strategy. CSP will act in accordance with any agreed upon investment strategy, regardless of whether authority is discretionary or non-discretionary. Further, we make it a practice to question Clients to determine if there are any limitations to our authority on such matters. Item 17 – Voting Client Securities Part 2A - 17  CS Planning Corp dba Caelestibus Wealth Management Part 2A of Form ADV – Brochure We do not have authority to vote and therefore do not vote Client securities. Additionally, we do not provide advice to Clients on how the Client should vote. Clients will receive proxies and other solicitations directly from the custodian or transfer agent. If any proxy materials are received on behalf of a Client, they will be sent directly to the Client who remains responsible to vote the proxy. Item 18 – Financial Information A portion of hourly rate or fixed fee projects are generally required to be paid in advance, however under no circumstances will we retain more than $1,200.00, more than six months in advance from any Client. We do have discretionary authority over Client funds or securities, but we have no financial commitments that would impair our ability to meet contractual and fiduciary commitments to Clients. Neither CSP, nor any of the principals, nor Joseph Gilewski, have been the subject of a bankruptcy petition at any time in the past. We have no financial conditions that would impair our ability to meet contractual commitments to our Clients. Part 2A - 18  CS Planning Corp dba Caelestibus Wealth Management Part 2A of Form ADV – Brochure Exhibit A – Summary of Material Changes This Item discusses only specific material changes that have been made to our Brochure since our prior annual update dated April 10, 2025. Since that date, we have made the following material changes: Item 5 was amended to reflect that for 401(k) plans that we manage we may bill quarterly in arrears based on the specific Plan’s average daily balance during the previous quarter. Item 10, Item 12 and Item 14 have been updated to reflect that The H Group, Inc., The H Group Washington, Inc., and FocusPoint Solutions, Inc. are no longer affiliated entities of CSP under the common control of Christopher K. Hicks. We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is #149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (772) 879-4748 or joseph@caelestibus.com. Our Brochure is provided free of charge. Ex. A 

CS Planning Corp dba Collingwood Wealth Management Part 2A of Form ADV – Brochure CS PLANNING CORP DBA COLLINGWOOD WEALTH MANAGEMENT 90 Canal Street, 4th Floor Boston, MA 02114 (855) 357-2013 April 28, 2026 This Brochure provides information about the qualifications and business practices of CS Planning Corp. If you have any questions about the contents of this Brochure, you may contact us at (855) 357-2013 or to obtain answers and additional information. CS Planning Corp is a registered investment adviser with the United States Securities and Exchange Commission (“SEC”). Registration of an investment adviser does not imply any level of skill or training. The information in this Brochure has not been approved or verified by the SEC or by any state securities authority. information about CS Planning Corp. is available on the SEC’s website at Additional www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Part 2A - i  CS Planning Corp dba Collingwood Wealth Management Part 2A of Form ADV – Brochure Item 2 – Material Changes We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (855) 357-2013. Our Brochure is provided free of charge. Part 2A - ii  CS Planning Corp dba Collingwood Wealth Management Part 2A of Form ADV – Brochure Item 3 – Table of Contents Page Item 1 – Cover Page ........................................................................................................................................... i Item 2 – Material Changes .............................................................................................................. ii Item 3 – Table of Contents ........................................................................................................... iii Item 4 – Advisory Business ............................................................................................................ 1 Item 5 – Fees and Compensation ................................................................................................... 2 Item 6 – Performance-Based Fees and Side-By-Side Management ................................................... 5 Item 7 – Types of Clients ............................................................................................................... 5 Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss ............................................ 6 Item 9 – Disciplinary Information .................................................................................................. 9 Item 10 – Other Financial Industry Activities and Affiliations ......................................................... 9 Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading ........ 10 Item 12 – Brokerage Practices ...................................................................................................... 11 Item 13 – Review of Accounts...................................................................................................... 12 Item 14 – Client Referrals and Other Compensation ...................................................................... 12 Item 15 – Custody ........................................................................................................................ 13 Item 16 – Investment Discretion .................................................................................................. 13 Item 17 – Voting Client Securities ................................................................................................. 14 Item 18 – Financial Information ................................................................................................... 14 Exhibit – A Summary of Material Changes ........................................................................................... Ex. A Part 2A - iii  CS Planning Corp dba Collingwood Wealth Management Part 2A of Form ADV – Brochure Item 4 – Advisory Business CS Planning Corp (“CSP”) is an SEC registered investment advisory firm located in Portland, Oregon. We provide fee-only investment supervisory, portfolio management, investment consulting and financial planning services. The firm has been in business since 2009. CSP is owned by Christopher K. Hicks, President and Chief Compliance Officer. Our investment advisory services are coordinated through our network of Advisory Affiliates. Advisory Affiliates may have their own legal business entities whose trade names and logos are used for marketing purposes and may appear on marketing materials or client statements. The Client should understand that the businesses are legal entities of the Advisory Affiliate and not of our firm, CSP, and the advisory services of the Advisory Affiliate are provide through our firm, CSP. CSP has the arrangement described above with Collingwood Wealth Management, LLC, a Massachusetts limited liability company owned and managed by David L. Armstrong. Mr. Armstrong is an Investment Advisor Representative associated with CSP and offers investment advisory services exclusively through CSP. Collingwood Wealth Management is not a registered investment advisor and is not affiliated with CSP. Our investment approach utilizes broadly diversified portfolios and a systematic strategy to manage client portfolios. Through our Advisory Affiliates, we help Clients coordinate and prioritize their financial lives with all aspects of their life goals. Integrating investments across all individual retirement accounts, taxable accounts, and employee retirement accounts is crucial to the process. Client input and involvement are critical parts of the financial planning process and implementation of investment decisions. After Client assets are invested, we continuously monitor their investments and provide advice related to ongoing financial and investment needs. We offer initial financial planning services to Clients under a separate Financial Planning Agreement. After completion of an initial financial planning engagement, Clients may elect to enter into a retainer agreement for ongoing Wealth Management services which include financial planning and portfolio management. In some limited instances, we act as a sub-advisor by providing investment models and investment research to unaffiliated broker-dealer or investment advisor or firms. These arrangements are more fully disclosed in Item 10, below. Advice and services are tailored to the stated objectives of the Client(s). Our Advisory Affiliates discuss with the Client critically important information such as the Client’s risk tolerance, time horizon, and projected future needs, to formulate an investment strategy. This information and strategy guides us in objectively and suitably managing the Client’s account. Our Advisory Affiliates meet with Clients as needed to review portfolio performance, discuss current issues, and re-assess goals and plans. Our investment recommendations primarily include mutual funds. However, we may also recommend other investments such as exchange-traded funds, closed-end funds, and exchange-listed equity securities, certificates of deposit, municipal securities, U.S. government securities, and money market funds when suitable and appropriate for a Client’s particular situation. If Clients hold other types of investments, we will advise them on those investments also. Clients may impose restrictions Part 2A - 1  CS Planning Corp dba Collingwood Wealth Management Part 2A of Form ADV – Brochure on investing in certain securities or types of securities. We consider such restrictions when formulating the Client’s investment strategy. See Item 8 for a description of our investment strategy. We do not manage Wrap Fee programs. CS Planning manages $1,960,873,373 of Client assets on a discretionary basis and $0 of Client assets on a non-discretionary basis. These amounts were calculated as of December 31, 2025. Item 5 – Fees and Compensation We provide investment supervisory, financial planning and investment consulting services to Clients primarily under the following fee schedules below: Assets Under Management: Maximum Annual Wealth Management Retainer Fees: $250,000 $250,001 and $500,000 $500,001 and $750,000 $750,001 and $1,000,000 $1,000,001 and $3,000,000 $3,000,001 and $5,000,000 2.05% on assets under 1.85% on assets between 1.60% on assets between 1.35% on assets between 1.10% on assets between 0.85% on assets between 0.60% on assets in excess of $5,000,000 We may also provide investment advice or financial planning to Clients on an hourly or fixed rate fee. Our maximum hourly rate is $250.00 per hour depending on the complexity of the issue being addressed. Fixed fee project pricing is quoted for each project, depending on the scope of work performed. Notwithstanding the above, fees are generally negotiable. Except for 401(k) plans, Client’s asset management accounts are billed quarterly in advance. Fees are paid to us from the client’s account by the custodian upon our submission of an invoice. Payment of fees may result in the liquidation of Client's securities if there is insufficient cash in the account. The fee is based on the market value of the Client’s account on the last trading day of the prior quarter. For 401(k) plans that we manage we may bill quarterly in arrears based on the specific Plan’s average daily balance during the previous quarter. Market value includes all account values and transaction information as of the end of each quarter (not adjusted by any margin debit). To determine value, securities and other instruments traded on a market for which actual transaction prices are publicly reported are generally valued at the last reported sale price on the principal market in which they are traded. Mutual Funds are only valued once per day after the close of the market. Whenever valuation information for specific, illiquid, foreign, private or other investments is not available through the custodian, our approach will be to value at zero. We do this in order to not overvalue a position which could potentially over inflate billing calculations. Alternatively, we may also seek to obtain and document price information from at least one independent source, whether it be a broker-dealer, bank, pricing service or other source. The quarterly fee will be equal to the agreed upon annual rate, multiplied by the market value of the account for that quarter. This number is then divided by four. Part 2A - 2  CS Planning Corp dba Collingwood Wealth Management Part 2A of Form ADV – Brochure Fees for a partial quarter at the commencement or termination of an agreement will be prorated based on the number of days the account was open during the quarter. Quarterly fee adjustments for additional assets received into an account during a quarter or for partial withdrawals may also be provided as negotiated. We may modify the terms of the fee agreement by giving Clients 30 days written notice in advance. Clients may be charged a one-time set-up fee of up to $250.00 per account. A quarterly fee of up to $37.50 may also be charged per account for administrative services. Clients may pay trading fees and commissions on any discretionary trades initiated by us. Clients may also be charged up to $35.00 per trade as an administrative fee by us for any Client directed trades. Notwithstanding the foregoing, fees are generally negotiable. Clients may be required to pay trading fees and other miscellaneous charges or fees directly to the custodian (e.g. wire fees) as stated in the custodial agreements. Additionally, mutual funds and/or exchange traded funds have additional internal expenses which generally include a fund management fee, other fund expenses, and a possible distribution fee. In addition, some funds charge a redemption fee on shares bought and sold within a short period. Funds describe their expenses in their prospectuses, summary prospectuses, or product descriptions. Clients are advised that these fees are separate and additional expenses incurred by the Client. See Item 12 for additional information on Brokerage Practices. Our fees include the time necessary to work with Client's attorney, accountant or other third party professionals in reaching agreement on financial planning or investment solutions, as well as assisting those advisors in implementation of all appropriate documents. However, we are not responsible for attorney, accountant or other third party professional fees charged to Client as a result of these activities. In some instances, we may recommend that all or a portion of Client assets be managed by an unrelated Third Party Asset Manager (“TPAM”) or sub-advisor. These arrangements are more fully disclosed in Item 10, below. Generally, Clients pay all Wealth Management Retainer fees quarterly in advance. All Wealth Management agreements may be terminated at any time by providing us with 30 days written notice. Upon termination, any fees that have been earned by us but not yet paid will be immediately due and payable. Clients are also responsible for all applicable charges including, but not limited to, account administrative fees, account closure fees and all trading costs due to the termination, including any fees the mutual funds may assess. Upon request, we will provide a good-faith estimate of these fees. Payment of fixed fee projects shall be made as agreed by the parties. Hourly rate projects are generally invoiced by us with payment due by the Client upon receipt of the invoice. We may estimate the number of hours necessary to complete a project, and we may collect a portion of this estimate up front and invoice the balance. However, under no circumstances will the Client be required to pay more than $1200 for services more than six months in advance. Upon termination of any hourly or fixed fee project, any prepaid but unearned fees will be promptly refunded to the Client. Certain Advisory Affiliates of CSP are also independently licensed to sell insurance products through various carriers. Part 2A - 3  CS Planning Corp dba Collingwood Wealth Management Part 2A of Form ADV – Brochure CSP is a fee only registered investment adviser and does not act as an insurance brokerage or agency and is not otherwise affiliated with any insurance brokerages or agencies. However, a conflict of interest arises when insurance related business is transacted with advisory Clients because certain individual Advisory Affiliates of CSP are independently licensed to sell insurance products through various carriers. In their capacity as an Insurance Agent, they may receive commissions or other fees from products sold to Clients. As such, Clients are advised that they are under no obligation to use any individual associated with CSP for insurance products or services, and may use any insurance firm or agent they choose. Clients are also advised that the Wealth Management Retainer fees paid to CSP are separate and distinct from the commissions earned by any individual in connection with the sale of insurance or other securities products and CSP does not receive any compensation for products sold by these Advisory Affiliates. Because CSP is not involved in the sale of insurance products or securities, we do not know the actual dollar amount of any commission payment to an Insurance Agent or Registered Representative. Also, because CSP is neither a broker dealer nor an insurance agency, we do not have the ability to rebate commissions received for the sale of a product and cannot discount the price of a product to make up for any commission that may be received from its sale. Rollover Recommendations As part of our investment advisory services to you, we may recommend that you roll assets from your employer’s retirement plan, such as a 401(k), 457, or ERISA 403(b) account (collectively, a “Plan Account”), to an individual retirement account, such as a SIMPLE IRA, SEP IRA, Traditional IRA, or Roth IRA (collectively, an “IRA Account”) that we will manage on your behalf. We may also recommend rollovers from IRA Accounts to Plan Accounts, from Plan Accounts to Plan Accounts, and from IRA Accounts to IRA Accounts. When we provide any of the foregoing rollover recommendations we are acting as fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act (“ERISA”) and/or the Internal Revenue Code (“IRC”), as applicable, which are laws governing retirement accounts. If you elect to roll the assets to an IRA that is subject to our management, we will charge you an asset- based fee as set forth in the advisory agreement you executed with our firm. This creates a conflict of interest because it creates a financial incentive for our firm to recommend the rollover to you (i.e., receipt of additional fee-based compensation). You are under no obligation, contractually or otherwise, to complete the rollover. Moreover, if you do complete the rollover, you are under no obligation to have the assets in an IRA managed by our firm. Due to the foregoing conflict of interest, when we make rollover recommendations, we operate under a special rule that requires us to act in your best interests and not put our interests ahead of yours. Under this special rule’s provisions, we must:  meet a professional standard of care when making investment recommendations (give prudent advice);  never put our financial interests ahead of yours when making recommendations (give loyal advice);  avoid misleading statements about conflicts of interest, fees, and investments;  follow policies and procedures designed to ensure that we give advice that is in your best interests; Part 2A - 4  CS Planning Corp dba Collingwood Wealth Management Part 2A of Form ADV – Brochure  charge no more than a reasonable fee for our services; and  give you basic information about conflicts of interest. Many employers permit former employees to keep their retirement assets in their company plan. Also, current employees can sometimes move assets out of their company plan before they retire or change jobs. In determining whether to complete the rollover to an IRA, and to the extent the following options are available, you should consider the costs and benefits of a rollover. Note that an employee will typically have four options in this situation: 1. leaving the funds in your employer’s (former employer’s) plan; 2. moving the funds to a new employer’s retirement plan; 3. cashing out and taking a taxable distribution from the plan; or 4. rolling the funds into an IRA rollover account. Each of these options has positives and negatives. Because of that, along with the importance of understanding the differences between these types of accounts, we will provide you with a written explanation of the advantages and disadvantages of both account types and the basis for our belief that the rollover transaction we recommend is in your best interests. As an alternative to providing you with a rollover recommendation, we may instead take an entirely educational approach in accordance with the U.S. Department of Labor’s Interpretive Bulletin 96-1. Under this approach, our role will be limited only to providing you with general educational materials regarding the pros and cons of rollover transactions. We will make no recommendation to you regarding the prospective rollover of your assets and you are advised to speak with your trusted tax and legal advisors with respect to rollover decisions. As part of this educational approach, we may provide you with materials discussing some or all of the following topics: the general pros and cons of rollover transactions; the benefits of retirement plan participation; the impact of pre-retirement withdrawals on retirement income; the investment options available inside your Plan Account; and high level discussion of general investment concepts (e.g., risk versus return, the benefits of diversification and asset allocation, historical returns of certain asset classes, etc.). We may also provide you with questionnaires and/or interactive investment materials that may provide a means for you to independently determine your future retirement income needs and to assess the impact of different asset allocations on your retirement income. You will make the final rollover decision. Item 6 – Performance-Based Fees and Side-By-Side Management We do not charge any performance-based fees for our services or engage in side-by-side management. Item 7 – Types of Clients We provide investment advice to individuals, businesses, pension and profit sharing plans, trusts, estates, and charitable organizations. Because each Client is unique, they must be willing to be involved in the planning and ongoing processes. Such involvement does not have to be time consuming, however we want our Clients to remain informed about their overall financial situation. Part 2A - 5  CS Planning Corp dba Collingwood Wealth Management Part 2A of Form ADV – Brochure Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss We create broadly diversified portfolios in the worldwide fixed-income and equity markets, combined with periodic rebalancing. Our Advisory Affiliates create an investment strategy with each Client, outlining the investment philosophy, management procedures, and long-term goals for the investor. Portfolio design is tailored to each Client’s risk tolerance and preferences. Types of Investments As part of our core investment approach, we offer advice on investments including mutual funds, exchange-traded funds, closed-end funds, equity securities, debt securities, certificates of deposit, municipal securities, U.S. government securities and money market funds when suitable and appropriate. In limited circumstances, and only when suitable and appropriate, we may offer advice on digital assets and cryptocurrency. Each type of security has its own unique set of risks associated with it, and it would not be possible to disclose all of the specific risks of every type of investment in this brochure. In those limited situations where it is suitable and appropriate to meet a particular Client’s needs, we may also utilize margin to manage an account. Margin occurs when a client pays for part of a purchase and borrows the rest from the brokerage firm that custodies the account. If our Clients have any questions regarding the risks associated with a particular investment, they are encouraged to contact us. Mutual funds are professionally managed collective investment companies that pool money from many investors and invest in stocks, bonds, short-term money market instruments, other mutual or exchange traded funds, other securities or any combination thereof. The fund will have a manager that trades the fund’s investments in accordance with the fund's investment objective. While mutual funds generally provide diversification, risks can be significantly increased if the fund is concentrated in a particular sector of the market, primarily invests in small cap or speculative companies, uses leverage (i.e., borrows money) to a significant degree, or concentrates in a particular type of security (i.e., equities) rather than balancing the fund with different types of securities. Other fund risks include foreign securities and currency risk, emerging markets risk, small-cap, mid-cap and large-cap risk, trading risk, and turnover risk that can increase fund expenses and may decrease fund performance. Brokerage and transactions costs incurred by the fund will reduce returns. ETFs are investment funds traded on stock exchanges, much like stocks or equities. An ETF holds assets such as stocks, commodities, or bonds and trades at approximately the same price as the net asset value of its underlying assets over the course of the trading day. Most ETFs track an index, such as the S&P 500. However, some ETFs are fully transparent actively managed funds. Market risk is, perhaps, the most significant risk associated with ETFs. This risk is defined by the day to day fluctuations associated with any exchange traded security, where fluctuations occur in part based on the perception of investors. Individual equity securities (also known simply as “equities” or “stock”) are assessed for risk in numerous ways. Price fluctuations and market risk are the most significant risk concerns. As such, the value of your investment can increase or decrease over time. Furthermore, you should understand that stock prices can be affected by many factors including, but not limited to, the overall health of the economy, the health of the market sector or industry of the issuing company, and national and political events. When investing in stock, it is important to focus on the average returns achieved over a given period of time, across a well-diversified portfolio. Part 2A - 6  CS Planning Corp dba Collingwood Wealth Management Part 2A of Form ADV – Brochure Individual debt securities (or “bonds”) are typically safer investments than equity securities, but their risk can also vary widely based on: the financial health of the issuer; the risk that the issuer might default; when the bond is set to mature; and, whether or not the bond can be “called” prior to maturity. When a bond is called, it may not be possible to replace it with a bond of equal character paying the same rate of return. Primarily we invest with a focus on Long Term Purchases, where securities are purchased with the expectation that the value of those securities will grow over a relatively long period of time, generally greater than one year. Sometimes we will employ a Short Term Purchase strategy where securities are purchased with the expectation that they will be sold within a relatively short period of time, generally less than one year, to take advantage of the securities’ short term price fluctuations. Short-term trading (in general, selling securities within 30 days of purchasing the same securities) is not a fundamental part of our overall investment strategy. In limited situations we may utilize put and call option strategies in order to mitigate market risk when suitable and appropriate for an individual Client’s portfolio. Digital Asset Risk: From time-to-time, and only where suitable for clients, we may recommend investments in certain digital currencies, including, without limitation, Bitcoin, Ethereum, Litecoin, and others (collectively, “Cryptocurrency”). Where exposure to this asset class is appropriate, we will typically, if not exclusively, obtain such exposure through purchases and sales of ETFs and other publicly traded securities available through the Fidelity Digital Assets platform. Investment in Cryptocurrency involves an extremely high degree of risk and is more speculative than an investment in publicly-traded securities like stocks, bonds, mutual funds, and ETFs. Unlike the market valuations of publicly-traded stocks and bonds which can be objectively valued on the basis of the issuer’s assets, income, debts, liabilities, operations, history of credit-worthiness and other factors, prices of Cryptocurrency are based entirely on the market’s perception of value and are subject to rapid changes in market sentiment. Accordingly, Cryptocurrency is subject to an extremely high level of price volatility, including “flash crashes,” and may lose significant value in a matter of minutes, hours, or days. It is not uncommon for the value of Cryptocurrency to move as much as twenty percent (20%) or more in a single day. The ownership of particular Cryptocurrency is opaque and therefore certain Cryptocurrency may be owned and controlled by relatively small number of individuals, increasing the potential for fraud and market-manipulation such as pump-and-dump schemes and other fraudulent criminal schemes. Evaluation and understanding of the features, functions, and other properties of Cryptocurrency requires a high level of technical knowledge and sophistication. The market for Cryptocurrency is in its infancy, is rapidly evolving, and its future is unknown. Governments and central banks do not create, sponsor, support, back, insure, or control Cryptocurrencies and there is no guarantee of their future viability as a store of value or a means of exchange. Federal, state, or foreign governments may restrict the use and exchange of cryptocurrency, and regulation in the United States is still developing. Cryptocurrency is not legal tender in most jurisdictions, including the United States. No laws require individuals or businesses to accept Cryptocurrency as a form of payment and Cryptocurrency does not have any intrinsic value. Its value derives entirely from market forces of supply and demand. Cryptocurrency exchanges and other trading venues on which Cryptocurrencies trade are relatively new and, in most cases, largely unregulated and may therefore be more exposed to fraud and failure Part 2A - 7  CS Planning Corp dba Collingwood Wealth Management Part 2A of Form ADV – Brochure than established, regulated exchanges for securities, derivatives, and other currencies. Cryptocurrency exchanges may stop operating or permanently shut down due to fraud, technical glitches, hackers, or malware. Due to relatively recent launches, most Cryptocurrencies have a limited trading history, making it difficult for investors to evaluate investments. Generally, Cryptocurrency transactions are irreversible, such that an improper transfer can only be reversed by the receiver of the cryptocurrency agreeing to return the cryptocurrency to the sender. Accordingly, investment in Cryptocurrency is not appropriate for all investors and you should only invest “risk capital” in such asset class (e.g., funds, the complete and total loss of which, would have insubstantial effect on your overall financial circumstances and financial goals). Methods of Analysis We may use one or more of the following methods of analysis when formulating investment advice: Top-Down Global Macro-Economic Analysis involves a big-picture analysis of the prevailing economic, demographic and social trends followed by a more focused analysis at the country level, then the industry level and ultimately the specific security level. Mutual Fund/Exchange Traded Fund Analysis involves qualitative analysis looking at factors such as the background and experience of the fund manager and/or the fund company (style, consistency, risk- adjusted performance, management expenses, average daily trading volume, etc.). Fundamental analysis involves the analysis of financial statements, the general financial health of companies, and/or the analysis of management or competitive advantages. This type of analysis concentrates on factors that determine a company’s value and expected future earnings. This strategy would normally encourage equity purchases in stocks that are undervalued or priced below their perceived value. The risk assumed is that the market will fail to reach expectations of perceived value. Investment Risk of Loss As indicated in the descriptions above, investing in securities involves risk of loss that you should be prepared to bear. We do not represent or guarantee that our services or methods of analysis can or will predict future results, successfully identify market tops or bottoms, or insulate Clients from losses due to market corrections or declines. We cannot offer any guarantees or promises that your financial goals and objectives will be met. Past performance is in no way an indication of future performance. Except as may otherwise be provided by law, we are not liable to Clients for: • Any loss that a Client may suffer by reason of any investment decision made or other action taken or omitted in good faith by us with that degree of care, skill, prudence and diligence under the circumstances that a prudent person acting in a fiduciary capacity would use; • Any loss arising from our adherence to a Client’s instructions, or the disregard of our recommendations made to a Client; or • Any act or failure to act by a custodian or other third party to a Client’s account. It is the responsibility of the Client to give us complete information and to notify us of any changes in financial circumstances or goals. Part 2A - 8  CS Planning Corp dba Collingwood Wealth Management Part 2A of Form ADV – Brochure Item 9 – Disciplinary Information Registered investment advisers are required to disclose all material facts regarding any legal or disciplinary events that would be material to your evaluation of or the integrity of the firm’s management. CS Planning Corp. has no information applicable to this Item. Item 10 – Other Financial Industry Activities and Affiliations Affiliated Entities: CSP is affiliated through common ownership and control with Palouse Capital Management, Inc. (“PCM”). PCM and CSP are under common control of Christopher K. Hicks who is considered a control person of each firm because he holds more than 25% ownership interest in each firm. PCM is an investment advisor registered with the Securities and Exchange Commission. PCM offers investment advisory services through numerous Advisory Affiliates to the firm. Outside Business Activities of Advisory Affiliates: In addition to Collingwood Wealth Management, David L. Armstrong is an owner and Member of Master Planners & Associates, LLC, which is the legal business entity of an advisory affiliate of CS Planning Corp. As disclosed in Item 5, above, Advisory Affiliates of CSP may also be independently licensed as insurance agents with other agencies. Affiliates may recommend the purchase and sale of certain insurance products to Clients. As a fiduciary, the Affiliate must act primarily for the benefit of CSP Clients and will only transact insurance related business with Clients when the products are fully disclosed, suitable, and appropriate to fit their needs, and in order to simplify the implementation of various wealth management strategies. Promotor Relationships: We may enter into promoter agreements with individuals or other registered investment advisors. Promoter arrangements and requirements are more fully described in Item 14 (“Client Referrals and Other Compensation”), below. We do not believe this arrangement creates any conflicts of interest with any of our Clients. Other Investment Managers: On occasion, we may recommend and engage unaffiliated Third Party Asset Managers (TPAM) or sub-advisors who provide customized investment portfolio management services. These services may include the construction of investment portfolios, execution of securities purchase and sale transactions, and portfolio administration, including tracking of and reporting on portfolio performance and investment results. We are authorized by our Clients to share non-public, personal information with TPAMs or sub- advisors for the purpose of managing their portfolios. However we require any TPAM or sub-advisor to execute a confidentiality agreement and not share non-public personal information with any unauthorized person or entity. Clients are generally required to enter into a separate advisory agreement with any TPAM or sub- advisor. The use of TPAMs or sub-advisors may cause Clients to incur additional fees. If applicable, Part 2A - 9  CS Planning Corp dba Collingwood Wealth Management Part 2A of Form ADV – Brochure any additional fees will be fully disclosed to Clients in a separate agreement with the TPAM or sub- advisor. Sub- Advisory Services: In some limited instances we act as a sub-advisor by providing investment models and research to unaffiliated broker dealer and investment advisor firms. In those situations we enter into a sub-advisor agreement with the broker-dealer or investment advisor setting forth the services to be provided and fees to be charged. Although we provide models and research to these broker-dealers and investment advisors, we have no contact or interaction with any end-clients. The unaffiliated broker-dealer and investment advisor firms and their associated registered persons remain solely responsible for determining which investment model(s) is/are suitable and appropriate for their end-clients. Those firms and their associated registered persons also retain full responsibility of the fiduciary duties owed to their end-clients. Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading We have a Code of Ethics which all employees are required to follow. The Code of Ethics outlines our high standard of business conduct, and fiduciary duty to Clients. The Code of Ethics includes provisions relating to the confidentiality of Client information, a prohibition on insider trading, personal securities trading procedures, improper use of Firm property, and diversion of investment and business opportunities, among other things. A copy of the code of ethics is available to any Client or prospective Client upon request by contacting us at (855) 357-2013. Brochures are provided free of charge. We or individuals associated with our firm may buy and sell some of the same securities for their own account that we buy and sell for Clients. When appropriate we will purchase or sell securities for Clients before purchasing the same for our account or allowing representatives to purchase or sell the same for their own account. However, we do allow the accounts of employees to be included in block trading alongside the accounts of Clients. In some cases we or our representatives may buy or sell securities for our own account for reasons not related to the strategies adopted for our Clients. Our employees are required to follow the Code of Ethics when making trades for their own accounts in securities which are recommended to and/or purchased for Clients. The Code of Ethics is designed to assure that the personal securities transactions will not interfere with decisions made in the best interest of advisory Clients while at the same time, allowing employees to invest their own accounts. In the event a material conflict of interest not already discussed in this document should arise, we will disclose to our advisory Clients any material conflict of interest relating to us, our representatives, or any of our employees which could reasonably be expected to impair the rendering of unbiased and objective advice. As any advisory situation could present a conflict of interest, we have established the following restrictions to ensure our fiduciary responsibilities: • A director, officer, associated person, or employee of CSP or Collingwood Wealth shall not buy or sell securities for his personal portfolio where his decision is substantially derived, in whole or in part, by reason of his employment unless the information is also available to the investing public on reasonable inquiry. No person associated with CSP or Collingwood Wealth shall prefer his or her own interest to that of the advisory Client. Part 2A - 10  CS Planning Corp dba Collingwood Wealth Management Part 2A of Form ADV – Brochure • We maintain a list of all securities holdings for the firm and for anyone associated with its advisory practice who has access to advisory recommendations. An appropriate officer reviews these holdings on a regular basis. • Any individual not in observance of the above may be subject to discipline up to and including termination. Item 12 – Brokerage Practices Our Clients’ assets are held by independent third-party qualified custodians. We do recommend certain custodians to Clients, however, Clients are not obligated to use any particular custodian recommended by us. We reserve the right to decline acceptance of any Client account for which the Client directs the use of a particular custodian if we believe that this choice would hinder either our fiduciary duty to the Client or our ability to service the account. In recommending custodians, we will comply with its fiduciary duty to seek best execution and with the Securities Exchange Act of 1934. We will take into account such relevant factors as: • • • • Price; The custodian’s facilities, reliability and financial responsibility; The ability of the custodian to effect transactions, particularly with regard to such aspects as timing, order size and execution of order; The research and related brokerage services provided by such custodian to us, notwithstanding that the account may not be the direct or exclusive beneficiary of such services; and Any other factors that we consider to be relevant. • We may aggregate trades for Clients. The allocations of a particular security will be determined by us before the trade is placed with the broker. When practical, Client trades in the same security will be bunched in a single order (a “block”) in an effort to obtain best execution at the best security price available. When employing a block trade: • • • • • We will make reasonable efforts to attempt to fill Client orders by day-end. If the block order is not filled by day-end, we will allocate shares executed to underlying accounts on a pro rata basis, adjusted as necessary to keep Client transaction costs to a minimum. If a block order is filled (full or partial fill) at several prices through multiple trades, an average price and commission will be used for all trades executed; All participants receiving securities from the block trade will receive the average price. Multiple blocks may be executed within a single day. However, only trades executed within the block on the single day may be combined for purposes of calculating the average price. Part 2A - 11  CS Planning Corp dba Collingwood Wealth Management Part 2A of Form ADV – Brochure It is expected that this trade aggregation and allocation policy will be applied consistently. However, if application of this policy results in unfair or inequitable treatment to some or all of our Clients, we may deviate from this policy. Finally, it is our policy to minimize the occurrence of trade errors. Should any trade errors which are attributable to CSP occur, we shall take any steps necessary to put the Client in the position it should have been as if the trade error never occurred. In the event we determine that a bona fide trade error has occurred which is attributable to CSP, we will correct the trade error using funds from our error account. Depending on the internal trade error policies and procedures of the particular custodian, our error account may be debited if the correction results in a loss. Likewise, our error account may be credited if the correction results in a gain. This situation creates a conflict of interest as CSP has an incentive to recommend particular custodians over others that may not have a similar policy. Item 13 – Review of Accounts Client accounts are formally reviewed at least annually. Accounts are reviewed in the context of each Client's stated investment objectives and guidelines. We have a number of Advisory Affiliates who are assigned as the primary representative to a particular Client’s account. The Advisory Affiliate assigned to a particular Client’s account will be responsible for the periodic reviews to that account. Clients will be provided the Supplemental Brochure (Form ADV Part 2B) of any Advisory Affiliate providing advice related to their account. More frequent reviews may be triggered by a number of reasons including: a change in Client's investment objectives; tax considerations; large deposits or withdrawals; large sales or purchases; or changes in the economic climate. Investment advisory Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Advisor Affiliates may also provide Clients with periodic written reports summarizing the account activity and performance. Along with these reports, we discuss the asset allocation of the portfolio compared to the portfolio target allocations. Financial Planning Clients will typically receive a completed written financial plan unless otherwise agreed at the start of the engagement. However additional review or reports will not typically be provided unless otherwise provided for under the terms of the engagement. Consulting Services Clients will not typically receive reports or formal reviews due to the nature of the service. Item 14 – Client Referrals and Other Compensation As disclosed under Item 12 (above), we (or our Affiliates) may receive “soft dollars” from certain custodians. The conflicts of interest these types of arrangements present and how we deal with these conflicts are described in detail under Item 12, above. As disclosed under Items 5 and 10 above, representatives of CSP may also be licensed to sell insurance. The conflicts of interest these arrangements present and how we deal with these conflicts are described in detail under Item 5, above. Promoter Relationships: Part 2A - 12  CS Planning Corp dba Collingwood Wealth Management Part 2A of Form ADV – Brochure Certain Advisory Affiliates of CSP may enter into promoter agreements that pay cash compensation to third-party intermediaries in exchange for their promotion, referral, and endorsement of our advisory services to prospective clients. The cash compensation paid to such promoters may take the form of a retainer, a flat advertising fee, a fee per referral, and/or a percentage of the advisory fees we collect from referred client accounts. These fees may be paid to the promoter on a one-time or recurring basis. Unless otherwise explicitly disclosed in writing to the client, the cash compensation paid to a promoter will be borne entirely by CSP and the Advisory Affiliate. Referred clients do not pay any additional or increased advisory fees as a result of having been referred to our firm by a paid third-party promoter. We will only engage third-party promoters in accordance with the requirements of the SEC’s “marketing rule” (SEC Rule 206(4)-1), promulgated under the Investment Advisers Act of 1940. Any promoters engaged for this purpose will disclose to you at or reasonably prior to the time of their referral or endorsement of CSP (i) that they will receive compensation from CSP as a result of their endorsement of our firm; (ii) a description of the material terms of the compensation they will receive; and (iii) a brief statement discussing the conflicts of interest arising out of the compensation arrangement and/or the relationship between CSP and the third-party promoter. Clients referred to our firm by a third-party promoter are encouraged to inquire with us if they have any questions about the foregoing arrangements. Item 15 – Custody We have the ability to debit fees, and we may have the ability to disburse or transfer certain client funds pursuant to Standing Letters of Authorization executed by Clients. We do not otherwise have custody of the assets in the account. We shall have no liability to a Client for any loss or other harm to any property in the account, including any harm to any property in the account resulting from the insolvency of the custodian or any acts of the agents or employees of the custodian and whether or not the full amount or such loss is covered by the Securities Investor Protection Corporation (“SIPC”) or any other insurance which may be carried by the custodian. The Client understands that SIPC provides only limited protection for the loss of property held by a custodian. Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Our Advisory Affiliate’s may also provide Clients with periodic written reports summarizing the account activity and performance. We urge all Clients to carefully review statements from the custodian and compare these to any reports that we may provide to you. Our reports may vary from custodial statements based on accounting procedures, reporting dates, or valuation methodologies of certain securities. Item 16 – Investment Discretion Generally, Clients grant us and our Advisory Affiliates ongoing and continuous discretionary authority to execute investment recommendations in accordance with an agreed upon investment strategy or plan without the Client’s prior approval of each specific transaction. Under discretionary authority, Client allows us to purchase and sell securities and instruments in their account(s), arrange for delivery and payment in connection with the foregoing, select and retain sub-advisors, and act on behalf of the Client in matters necessary or incidental to the handling of the account, including monitoring certain Part 2A - 13  CS Planning Corp dba Collingwood Wealth Management Part 2A of Form ADV – Brochure assets. The only restrictions on this discretionary authority are those set by the Client on a case by case basis. In limited circumstances, an Advisory Affiliate will not have discretionary authority to determine or make changes to a Client’s stated investment strategy without the Client’s prior approval. However, CSP will still have complete discretion to implement its trading strategies to update the portfolio allocation within that stated investment strategy, without the Client’s prior approval. In this type of situation, CSP will require authorization from the Client before making any changes to a Client’s investment strategy. CSP will act in accordance with any agreed upon investment strategy, regardless of whether authority is discretionary or non-discretionary. Further, we make it a practice to question Clients to determine if there are any limitations to our authority on such matters. Item 17 – Voting Client Securities We do not have authority to vote and therefore do not vote Client securities. Additionally, we do not provide advice to Clients on how the Client should vote. Clients will receive proxies and other solicitations directly from the custodian or transfer agent. If any proxy materials are received on behalf of a Client, they will be sent directly to the Client who remains responsible to vote the proxy. Item 18 – Financial Information A portion of hourly rate or fixed fee projects are generally required to be paid in advance, however under no circumstances will we retain more than $1,200.00, more than six months in advance from any Client. We do have discretionary authority over Client funds or securities, but we have no financial commitments that would impair our ability to meet contractual and fiduciary commitments to Clients. Neither CSP, nor any of the principals, have been the subject of a bankruptcy petition at any time in the past. We have no financial conditions that would impair our ability to meet contractual commitments to our Clients. Part 2A - 14  CS Planning Corp dba Collingwood Wealth Management Part 2A of Form ADV – Brochure Exhibit A – Summary of Material Changes This Item discusses only specific material changes that have been made to our Brochure since the version dated April 10, 2025. Since that date we have made the following material changes: Item 5 was amended to reflect that for 401(k) plans that we manage we may bill quarterly in arrears based on the specific Plan’s average daily balance during the previous quarter. Item 10, Item 12 and Item 14 have been updated to reflect that The H Group, Inc., The H Group Washington, Inc., and FocusPoint Solutions, Inc. are no longer affiliated entities of CSP under the common control of Christopher K. Hicks. We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is #149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (855) 357-2013. Our Brochure is provided free of charge. Ex. A 

CS Planning Corp dba Common Sense Portfolios Part 2A of Form ADV – Brochure CS PLANNING CORP DBA COMMON SENSE PORTFOLIOS 8117 Preston Road, Suite 300 Dallas, Texas 75225 Phone: (214) 417-8841 April 28, 2026 This Brochure provides information about the qualifications and business practices of CS Planning Corp. dba Common Sense Portfolios. If you have any questions about the contents of this Brochure or to obtain answers and additional information, you may contact us at (214) 417-8841 or mike@commonsenseportfolio.com. CS Planning Corp is a registered investment adviser with the United States Securities and Exchange Commission (“SEC”). Registration of an investment adviser does not imply any level of skill or training. The information in this Brochure has not been approved or verified by the SEC or by any state securities authority. Additional information about CS Planning Corp. is available on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is #149937. Part 2A - i  CS Planning Corp dba Common Sense Portfolios Part 2A of Form ADV – Brochure Item 2 – Material Changes We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is #149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (214) 417-8841 or mike@commonsenseportfolio.com. Part 2A - ii  CS Planning Corp dba Common Sense Portfolios Part 2A of Form ADV – Brochure Item 3 – Table of Contents Page Item 1 – Cover Page ......................................................................................................................... i Item 2 – Material Changes .............................................................................................................................. ii Item 3 – Table of Contents ............................................................................................................................ iii Item 4 – Advisory Business ............................................................................................................................ 4 Item 5 – Fees and Compensation ................................................................................................................... 5 Item 6 – Performance-Based Fees and Side-By-Side Management ...................................................... 8 Item 7 – Types of Clients ................................................................................................................................ 8 Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss ............................................... 9 Item 9 – Disciplinary Information ............................................................................................................... 12 Item 10 – Other Financial Industry Activities and Affiliations ............................................................ 12 Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading ..... 13 Item 12 – Brokerage Practices ..................................................................................................................... 14 Item 13 – Review of Accounts ..................................................................................................................... 15 Item 14 – Client Referrals and Other Compensation .............................................................................. 16 Item 15 – Custody ........................................................................................................................................... 16 Item 16 – Investment Discretion ................................................................................................................. 17 Item 17 – Voting Client Securities .............................................................................................................. 17 Item 18 – Financial Information .................................................................................................................. 17 Exhibit A – Summary of Material Changes ................................................................................................ 1 Part 2A - iii  CS Planning Corp dba Common Sense Portfolios Part 2A of Form ADV – Brochure Item 4 – Advisory Business CS Planning Corp (“CS Planning”) is an SEC registered investment advisory firm located in Portland, Oregon. We provide fee-only investment supervisory, portfolio management, investment consulting and financial planning services. The firm has been in business since 2009. CS Planning is owned by Christopher K. Hicks, President and Chief Compliance Officer. Our investment advisory services are coordinated through our network of Advisory Affiliates. Advisory Affiliates may have their own legal business entities whose trade names and logos are used for marketing purposes and may appear on marketing materials or client statements. The Client should understand that the businesses are legal entities of the Advisory Affiliate and not of our firm, CS Planning, and the advisory services of the Advisory Affiliate are provided through our firm, CS Planning. CS Planning has the arrangement described above with Common Sense Portfolios, LLC, a Texas limited liability company doing business as Common Sense Portfolios, managed by James Michael Plumlee. Mike Plumlee is an Investment Advisor Representative associated with CS Planning, offers investment advisory services exclusively through CS Planning, and only utilizes Common Sense Portfolios for marketing purposes. Common Sense Portfolios is not a registered investment advisor and is not affiliated with CS Planning. Our investment approach utilizes broadly diversified portfolios and a systematic strategy to manage client portfolios. Through our Advisory Affiliates, we help Clients coordinate and prioritize their financial lives with all aspects of their life goals. Integrating investments across all individual retirement accounts, taxable accounts, and employee retirement accounts is crucial to the process. Client input and involvement are critical parts of the financial planning process and implementation of investment decisions. After Client assets are invested, we continuously monitor their investments and provide advice related to ongoing financial and investment needs. Advice and services are tailored to the stated objectives of the Client(s). Our Advisory Affiliates discuss with the Client critically important information such as the Client’s risk tolerance, time horizon, and projected future needs, to formulate an investment strategy. This information and strategy guides us in objectively and suitably managing the Client’s account. Our Advisory Affiliates meet with Clients as needed to review portfolio performance, discuss current issues, and re-assess goals and plans. Our investment recommendations include mutual funds and other investments such as exchange- traded funds, and exchange-listed equity securities, certificates of deposit, municipal securities, U.S. government securities and money market funds when suitable and appropriate for a Client’s particular situation. If Clients hold other types of investments, we will advise them on those investments also. Clients may impose restrictions on investing in certain securities or types of securities. We consider such restrictions when formulating the Client’s investment strategy. See Item 8 for a description of our investment strategy. We do not manage Wrap Fee programs. Part 2A - 4  CS Planning Corp dba Common Sense Portfolios Part 2A of Form ADV – Brochure CS Planning manages $1,960,873,373 of Client assets on a discretionary basis and $0 of Client assets on a non-discretionary basis. These amounts were calculated as of December 31, 2025. Item 5 – Fees and Compensation We provide investment supervisory services to Clients pursuant to a Wealth Management Agreement and primarily under the following fee schedule below: Advisory Fee Schedule Range (Breakpoint) $0 $200,000.01 $400,000.01 $600,000.01 $800,000.01 $200,000.00 $400,000.00 $600,000.00 $800,000.00 $1,000,000.00 More than $1,000,000 Annual Maximum Fee $2,000.00 $4,000.00 $6,000.00 $8,000.00 $10,000.00 Negotiable Existing clients may be grandfathered into a different fee. Client’s asset management accounts are billed quarterly in arrears. Fees are paid to us directly from the client’s account by the custodian upon our submission of an invoice. Payment of fees may result in the liquidation of Client’s securities if there is insufficient cash in the account. The fee is based on the market value of the Client’s account on the last trading day of the prior quarter. Market value includes all account values and transaction information as of the end of each quarter (not adjusted by any margin debit). To determine value, securities and other instruments traded on a market for which actual transaction prices are publicly reported are generally valued at the last reported sale price on the principal market in which they are traded. Mutual Funds are only valued once per day after the close of the market. Whenever valuation information for specific, illiquid, foreign, private or other investments is not available through the custodian, our approach will be to value at zero. We do this in order to not overvalue a position which could potentially over inflate billing calculations. Alternatively, we may also seek to obtain and document price information from at least one independent source, whether it be a broker-dealer, bank, pricing service or other source. The quarterly fee will be equal to the agreed upon annual rate, multiplied by the market value of the account for that quarter. This number is then divided by four. Fees for a partial quarter at the commencement or termination of an agreement will be prorated based on the number of days the account was open during the quarter. Quarterly fee adjustments for additional assets received into an account during a quarter or for partial withdrawals may also be provided as negotiated. We may modify the terms of the fee agreement by giving Clients 30 days written notice in advance. Part 2A - 5  CS Planning Corp dba Common Sense Portfolios Part 2A of Form ADV – Brochure Under certain limited circumstances, Clients may pay commissions and trading fees on trades initiated by us, in addition to other agreed upon fees. Clients may be required to pay other miscellaneous charges or fees directly to the custodian (e.g. wire fees) as stated in the custodial agreements. Additionally, mutual funds and/or exchange traded funds have additional internal expenses which generally include a fund management fee, other fund expenses, and a possible distribution fee. In addition, some funds charge a redemption fee on shares bought and sold within a short period. Funds describe their expenses in their prospectuses, summary prospectuses, or product descriptions. Clients are advised that these fees are separate and additional expenses incurred by the Client. See Item 12 for additional information on Brokerage Practices. Our fees include the time necessary to work with Client’s attorney, accountant or other third party professionals in reaching agreement on financial planning or investment solutions, as well as assisting those advisors in implementation of all appropriate documents. However, we are not responsible for attorney, accountant or other third party professional fees charged to Client as a result of these activities. In some instances, we may recommend that all or a portion of Client assets be managed by an unrelated Third Party Asset Manager (“TPAM”) or sub-advisor. These arrangements are more fully disclosed in Item 10, below. Generally, Clients pay all Wealth Management Retainer fees quarterly in arrears. All Wealth Management agreements may be terminated at any time by providing us with 30 days written notice. Upon termination, any fees that have been earned by us but not yet paid will be immediately due and payable. Clients are also responsible for all applicable charges including, but not limited to, account administrative fees, account closure fees and all trading costs due to the termination, including any fees the mutual funds may assess. Upon request, we will provide a good-faith estimate of these fees. Certain Advisory Affiliates of CS Planning are also independently licensed to sell insurance products through various carriers. CS Planning is a fee only registered investment adviser and does not act as an insurance brokerage or agency and is not otherwise affiliated with any insurance brokerages or agencies. However, a conflict of interest arises when insurance related business is transacted with advisory Clients, because certain individual Advisory Affiliates of CS Planning are independently licensed to sell insurance products through various carriers. In their capacity as an Insurance Agent, they may receive commissions or other fees from products sold to Clients. As such, Clients are advised that they are under no obligation to use any individual associated with CS Planning for insurance products or services, and may use any insurance firm or agent they choose. Clients are also advised that the Wealth Management Retainer fees paid to CS Planning are separate and distinct from the commissions earned by any individual in connection with the sale Part 2A - 6  CS Planning Corp dba Common Sense Portfolios Part 2A of Form ADV – Brochure of insurance or other securities products and CS Planning does not receive any compensation for products sold by these Advisory Affiliates. Because CS Planning is not involved in the sale of insurance products, we do not know the actual dollar amount of any commission payment to an Insurance Agent. Also, because CS Planning is neither a broker dealer nor an insurance agency, we do not have the ability to rebate commissions received for the sale of a product and cannot discount the price of a product to make up for any commission that may be received from its sale. Rollover Recommendations As part of our investment advisory services to you, we may recommend that you roll assets from your employer’s retirement plan, such as a 401(k), 457, or ERISA 403(b) account (collectively, a “Plan Account”), to an individual retirement account, such as a SIMPLE IRA, SEP IRA, Traditional IRA, or Roth IRA (collectively, an “IRA Account”) that we will manage on your behalf. We may also recommend rollovers from IRA Accounts to Plan Accounts, from Plan Accounts to Plan Accounts, and from IRA Accounts to IRA Accounts. When we provide any of the foregoing rollover recommendations we are acting as fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act (“ERISA”) and/or the Internal Revenue Code (“IRC”), as applicable, which are laws governing retirement accounts. If you elect to roll the assets to an IRA that is subject to our management, we will charge you an asset-based fee as set forth in the advisory agreement you executed with our firm. This creates a conflict of interest because it creates a financial incentive for our firm to recommend the rollover to you (i.e., receipt of additional fee-based compensation). You are under no obligation, contractually or otherwise, to complete the rollover. Moreover, if you do complete the rollover, you are under no obligation to have the assets in an IRA managed by our firm. Due to the foregoing conflict of interest, when we make rollover recommendations, we operate under a special rule that requires us to act in your best interests and not put our interests ahead of yours. Under this special rule’s provisions, we must:  meet a professional standard of care when making investment recommendations (give prudent advice);  never put our financial interests ahead of yours when making recommendations (give loyal advice);  avoid misleading statements about conflicts of interest, fees, and investments;  follow policies and procedures designed to ensure that we give advice that is in your best interests;  charge no more than a reasonable fee for our services; and  give you basic information about conflicts of interest. Many employers permit former employees to keep their retirement assets in their company plan. Also, current employees can sometimes move assets out of their company plan before they retire or change jobs. In determining whether to complete the rollover to an IRA, and to the extent the following options are available, you should consider the costs and benefits of a rollover. Part 2A - 7  CS Planning Corp dba Common Sense Portfolios Part 2A of Form ADV – Brochure Note that an employee will typically have four options in this situation: 1. leaving the funds in your employer’s (former employer’s) plan; 2. moving the funds to a new employer’s retirement plan; 3. cashing out and taking a taxable distribution from the plan; or 4. rolling the funds into an IRA rollover account. Each of these options has positives and negatives. Because of that, along with the importance of understanding the differences between these types of accounts, we will provide you with a written explanation of the advantages and disadvantages of both account types and the basis for our belief that the rollover transaction we recommend is in your best interests. As an alternative to providing you with a rollover recommendation, we may instead take an entirely educational approach in accordance with the U.S. Department of Labor’s Interpretive Bulletin 96-1. Under this approach, our role will be limited only to providing you with general educational materials regarding the pros and cons of rollover transactions. We will make no recommendation to you regarding the prospective rollover of your assets and you are advised to speak with your trusted tax and legal advisors with respect to rollover decisions. As part of this educational approach, we may provide you with materials discussing some or all of the following topics: the general pros and cons of rollover transactions; the benefits of retirement plan participation; the impact of pre-retirement withdrawals on retirement income; the investment options available inside your Plan Account; and high level discussion of general investment concepts (e.g., risk versus return, the benefits of diversification and asset allocation, historical returns of certain asset classes, etc.). We may also provide you with questionnaires and/or interactive investment materials that may provide a means for you to independently determine your future retirement income needs and to assess the impact of different asset allocations on your retirement income. You will make the final rollover decision. Item 6 – Performance-Based Fees and Side-By-Side Management We do not charge any performance-based fees for our services or engage in side-by-side management. Item 7 – Types of Clients We provide investment advice to high net worth individuals, individuals, businesses, pension and profit sharing plans, foundations, trusts, estates, and charitable organizations. Because each Client is unique, they must be willing to be involved in the planning and ongoing processes. Such involvement does not have to be time consuming, however we want our Clients to remain informed about their overall financial situation. Part 2A - 8  CS Planning Corp dba Common Sense Portfolios Part 2A of Form ADV – Brochure Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss We create broadly diversified portfolios in the worldwide fixed-income and equity markets, combined with periodic rebalancing. Our Advisory Affiliates create an investment strategy with each Client, outlining the investment philosophy, management procedures, and long-term goals for the investor. Portfolio design is tailored to each Client’s risk tolerance and preferences. Types of Investments As part of our core investment approach, we offer advice on investments including mutual funds, exchange-traded funds, equity securities, debt securities, certificates of deposit, municipal securities, U.S. government securities, and money market funds when suitable and appropriate. In limited circumstances, and only when suitable and appropriate, we may offer advice on digital assets and cryptocurrency. Each type of security has its own unique set of risks associated with it, and it would not be possible to disclose all of the specific risks of every type of investment in this brochure. In those limited situations where it is suitable and appropriate to meet a particular Client’s needs, we may also utilize margin to manage an account. Margin occurs when a client pays for part of a purchase and borrows the rest from the brokerage firm that custodies the account. If our Clients have any questions regarding the risks associated with a particular investment, they are encouraged to contact us. Mutual funds are professionally managed collective investment companies that pool money from many investors and invest in stocks, bonds, short-term money market instruments, other mutual or exchange traded funds, other securities or any combination thereof. The fund will have a manager that trades the fund’s investments in accordance with the fund’s investment objective. While mutual funds generally provide diversification, risks can be significantly increased if the fund is concentrated in a particular sector of the market, primarily invests in small cap or speculative companies, uses leverage (i.e., borrows money) to a significant degree, or concentrates in a particular type of security (i.e., equities) rather than balancing the fund with different types of securities. Other fund risks include foreign securities and currency risk, emerging markets risk, small-cap, mid-cap and large-cap risk, trading risk, and turnover risk that can increase fund expenses and may decrease fund performance. Brokerage and transactions costs incurred by the fund will reduce returns. ETFs are investment funds traded on stock exchanges, much like stocks or equities. An ETF holds assets such as stocks, commodities, or bonds and trades at approximately the same price as the net asset value of its underlying assets over the course of the trading day. Most ETFs track an index, such as the S&P 500. However, some ETFs are fully transparent actively managed funds. Market risk is, perhaps, the most significant risk associated with ETFs. This risk is defined by the day to day fluctuations associated with any exchange traded security, where fluctuations occur in part based on the perception of investors. Individual equity securities (also known simply as “equities” or “stock”) are assessed for risk in numerous ways. Price fluctuations and market risk are the most significant risk concerns. As Part 2A - 9  CS Planning Corp dba Common Sense Portfolios Part 2A of Form ADV – Brochure such, the value of your investment can increase or decrease over time. Furthermore, you should understand that stock prices can be affected by many factors including, but not limited to, the overall health of the economy, the health of the market sector or industry of the issuing company, and national and political events. When investing in stock, it is important to focus on the average returns achieved over a given period of time, across a well-diversified portfolio. Individual debt securities (or “bonds”) are typically safer investments than equity securities, but their risk can also vary widely based on: the financial health of the issuer; the risk that the issuer might default; when the bond is set to mature; and, whether or not the bond can be “called” prior to maturity. When a bond is called, it may not be possible to replace it with a bond of equal character paying the same rate of return. Primarily we invest with a focus on Long Term Purchases, where securities are purchased with the expectation that the value of those securities will grow over a relatively long period of time, generally greater than one year. Sometimes we will employ a Short Term Purchase strategy where securities are purchased with the expectation that they will be sold within a relatively short period of time, generally less than one year, to take advantage of the securities’ short term price fluctuations. Short-term trading (in general, selling securities within 30 days of purchasing the same securities) is not a fundamental part of our overall investment strategy. In limited situations we may utilize put and call option strategies in order to mitigate market risk when suitable and appropriate for an individual client’s portfolio. Digital Asset Risk: From time-to-time, and only where suitable for clients, we may recommend investments in certain digital currencies, including, without limitation, Bitcoin, Ethereum, Litecoin, and others (collectively, “Cryptocurrency”). Where exposure to this asset class is appropriate, we will typically, if not exclusively, obtain such exposure through purchases and sales of ETFs and other publicly traded securities available through the Fidelity Digital Assets platform. Investment in Cryptocurrency involves an extremely high degree of risk and is more speculative than an investment in publicly-traded securities like stocks, bonds, mutual funds, and ETFs. Unlike the market valuations of publicly-traded stocks and bonds which can be objectively valued on the basis of the issuer’s assets, income, debts, liabilities, operations, history of credit-worthiness and other factors, prices of Cryptocurrency are based entirely on the market’s perception of value and are subject to rapid changes in market sentiment. Accordingly, Cryptocurrency is subject to an extremely high level of price volatility, including “flash crashes,” and may lose significant value in a matter of minutes, hours, or days. It is not uncommon for the value of Cryptocurrency to move as much as twenty percent (20%) or more in a single day. The ownership of particular Cryptocurrency is opaque and therefore certain Cryptocurrency may be owned and controlled by relatively small number of individuals, increasing the potential for fraud and market-manipulation such as pump-and-dump schemes and other fraudulent criminal schemes. Evaluation and understanding of the features, functions, and other properties of Cryptocurrency requires a high level of technical knowledge and sophistication. The market for Cryptocurrency is in its infancy, is rapidly evolving, and its future is unknown. Governments and central banks do Part 2A - 10  CS Planning Corp dba Common Sense Portfolios Part 2A of Form ADV – Brochure not create, sponsor, support, back, insure, or control Cryptocurrencies and there is no guarantee of their future viability as a store of value or a means of exchange. Federal, state, or foreign governments may restrict the use and exchange of cryptocurrency, and regulation in the United States is still developing. Cryptocurrency is not legal tender in most jurisdictions, including the United States. No laws require individuals or businesses to accept Cryptocurrency as a form of payment and Cryptocurrency does not have any intrinsic value. Its value derives entirely from market forces of supply and demand. Cryptocurrency exchanges and other trading venues on which Cryptocurrencies trade are relatively new and, in most cases, largely unregulated and may therefore be more exposed to fraud and failure than established, regulated exchanges for securities, derivatives, and other currencies. Cryptocurrency exchanges may stop operating or permanently shut down due to fraud, technical glitches, hackers, or malware. Due to relatively recent launches, most Cryptocurrencies have a limited trading history, making it difficult for investors to evaluate investments. Generally, Cryptocurrency transactions are irreversible, such that an improper transfer can only be reversed by the receiver of the cryptocurrency agreeing to return the cryptocurrency to the sender. Accordingly, investment in Cryptocurrency is not appropriate for all investors and you should only invest “risk capital” in such asset class (e.g., funds, the complete and total loss of which, would have insubstantial effect on your overall financial circumstances and financial goals). Methods of Analysis We may use one or more of the following methods of analysis when formulating investment advice: Top-Down Global Macro-Economic Analysis involves a big-picture analysis of the prevailing economic, demographic and social trends followed by a more focused analysis at the country level, then the industry level and ultimately the specific security level. Mutual Fund/Exchange Traded Fund Analysis involves qualitative analysis looking at factors such as the background and experience of the fund manager and/or the fund company (style, consistency, risk-adjusted performance, management expenses, average daily trading volume, etc.). Fundamental analysis involves the analysis of financial statements, the general financial health of companies, and/or the analysis of management or competitive advantages. This type of analysis concentrates on factors that determine a company’s value and expected future earnings. This strategy would normally encourage equity purchases in stocks that are undervalued or priced below their perceived value. The risk assumed is that the market will fail to reach expectations of perceived value. Investment Risk of Loss As indicated in the descriptions above, investing in securities involves risk of loss that you should be prepared to bear. We do not represent or guarantee that our services or methods of analysis can Part 2A - 11  CS Planning Corp dba Common Sense Portfolios Part 2A of Form ADV – Brochure or will predict future results, successfully identify market tops or bottoms, or insulate Clients from losses due to market corrections or declines. We cannot offer any guarantees or promises that your financial goals and objectives will be met. Past performance is in no way an indication of future performance. Except as may otherwise be provided by law, we are not liable to Clients for: • Any loss that a Client may suffer by reason of any investment decision made or other action taken or omitted in good faith by us with that degree of care, skill, prudence and diligence under the circumstances that a prudent person acting in a fiduciary capacity would use; • Any loss arising from our adherence to a Client’s instructions, or the disregard of our recommendations made to a Client; or • Any act or failure to act by a custodian or other third party to a Client’s account. It is the responsibility of the Client to give us complete information and to notify us of any changes in financial circumstances or goals. Item 9 – Disciplinary Information Registered investment advisers are required to disclose all material facts regarding any legal or disciplinary events that would be material to your evaluation of or the integrity of the firm’s management. CS Planning Corp. has no information applicable to this Item. Item 10 – Other Financial Industry Activities and Affiliations Affiliated Entities: CSP is affiliated through common ownership and control with Palouse Capital Management, Inc. (“PCM”). PCM and CSP are under common control of Christopher K. Hicks who is considered a control person of each firm because he holds more than 25% ownership interest in each firm. PCM is an investment advisor registered with the Securities and Exchange Commission. PCM offers investment advisory services through numerous Advisory Affiliates to the firm. Outside Business Activities of Advisory Affiliates: As disclosed in Item 5, above, Advisory Affiliates of CS Planning may also be independently licensed as insurance agents with other agencies. Affiliates may recommend the purchase and sale of certain insurance products to Clients. As a fiduciary, the Affiliate must act primarily for the benefit of CS Planning Clients and will only transact insurance related business with Clients when the products are fully disclosed, suitable, and appropriate to fit their needs, and in order to simplify the implementation of various wealth management strategies. Promotor Relationships We may enter into promoter agreements with individuals or other registered investment advisors. Promoter arrangements and requirements are more fully described in Item 14 (“Client Referrals Part 2A - 12  CS Planning Corp dba Common Sense Portfolios Part 2A of Form ADV – Brochure and Other Compensation”), below. We do not believe this arrangement creates any conflicts of interest with any of our Clients. Other Investment Managers: On occasion, we may recommend and engage unaffiliated Third Party Asset Managers (TPAM) or sub-advisors who provide customized investment portfolio management services. These services may include the construction of investment portfolios, execution of securities purchase and sale transactions, and portfolio administration, including tracking of and reporting on portfolio performance and investment results. We are authorized by our Clients to share non-public, personal information with TPAMs or sub- advisors for the purpose of managing their portfolios. However we require any TPAM or sub- advisor to execute a confidentiality agreement and not share non-public personal information with any unauthorized person or entity. Clients are generally required to enter into a separate advisory agreement with any TPAM or sub- advisor. The use of TPAMs or sub-advisors may cause Clients to incur additional fees. If applicable, any additional fees will be fully disclosed to Clients in a separate agreement with the TPAM or sub-advisor. Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading We have a Code of Ethics which all employees are required to follow. The Code of Ethics outlines our high standard of business conduct, and fiduciary duty to Clients. The Code of Ethics includes provisions relating to the confidentiality of Client information, a prohibition on insider trading, personal securities trading procedures, improper use of Firm property, and diversion of investment and business opportunities, among other things. A copy of the code of ethics is available to any Client or prospective Client upon request by contacting us at (214) 417-8841. Brochures are provided free of charge. We or individuals associated with our firm may buy and sell some of the same securities for their own account that we buy and sell for Clients. When appropriate we will purchase or sell securities for Clients before purchasing the same for our account or allowing representatives to purchase or sell the same for their own account. However, we do allow the accounts of employees to be included in block trading alongside the accounts of Clients. In some cases we or our representatives may buy or sell securities for our own account for reasons not related to the strategies adopted for our Clients. Our employees are required to follow the Code of Ethics when making trades for their own accounts in securities which are recommended to and/or purchased for Clients. The Code of Ethics is designed to assure that the personal securities transactions will not interfere with decisions made in the best interest of advisory Clients while at the same time, allowing employees to invest their own accounts. In the event a material conflict of interest not already discussed in this document should arise, we will disclose to our advisory Clients any material conflict of interest relating to us, our Part 2A - 13  CS Planning Corp dba Common Sense Portfolios Part 2A of Form ADV – Brochure representatives, or any of our employees which could reasonably be expected to impair the rendering of unbiased and objective advice. As any advisory situation could present a conflict of interest, we have established the following restrictions to ensure our fiduciary responsibilities: • A director, officer, associated person, or employee of CS Planning and Common Sense Portfolios shall not buy or sell securities for his personal portfolio where his decision is substantially derived, in whole or in part, by reason of his employment unless the information is also available to the investing public on reasonable inquiry. No person associated with CS Planning and Common Sense Portfolios shall prefer his or her own interest to that of the advisory Client. • • We maintain a list of all securities holdings for the firm and for anyone associated with its advisory practice who has access to advisory recommendations. An appropriate officer reviews these holdings on a regular basis. Any individual not in observance of the above may be subject to discipline up to and including termination. Item 12 – Brokerage Practices Our Clients’ assets are held by independent third-party qualified custodians. We do recommend certain custodians to Clients, however, Clients are not obligated to use any particular custodian recommended by us. We reserve the right to decline acceptance of any Client account for which the Client directs the use of a particular custodian if we believe that this choice would hinder either our fiduciary duty to the Client or our ability to service the account. In recommending custodians, we will comply with its fiduciary duty to seek best execution and with the Securities Exchange Act of 1934. We will take into account such relevant factors as: • • • • Price; The custodian’s facilities, reliability and financial responsibility; The ability of the custodian to effect transactions, particularly with regard to such aspects as timing, order size and execution of order; The research and related brokerage services provided by such custodian to us, notwithstanding that the account may not be the direct or exclusive beneficiary of such services; and Any other factors that we consider to be relevant. • We may aggregate trades for Clients. The allocations of a particular security will be determined by us before the trade is placed with the broker. When practical, Client trades in the same security will be bunched in a single order (a “block”) in an effort to obtain best execution at the best security price available. When employing a block trade: • We will make reasonable efforts to attempt to fill Client orders by day-end. Part 2A - 14  CS Planning Corp dba Common Sense Portfolios Part 2A of Form ADV – Brochure • • • • If the block order is not filled by day-end, we will allocate shares executed to underlying accounts on a pro rata basis, adjusted as necessary to keep Client transaction costs to a minimum. If a block order is filled (full or partial fill) at several prices through multiple trades, an average price and commission will be used for all trades executed; All participants receiving securities from the block trade will receive the average price. Multiple blocks may be executed within a single day. However, only trades executed within the block on the single day may be combined for purposes of calculating the average price. It is expected that this trade aggregation and allocation policy will be applied consistently. However, if application of this policy results in unfair or inequitable treatment to some or all of our Clients, we may deviate from this policy. Finally, it is our policy to minimize the occurrence of trade errors. Should any trade errors which are attributable to CS Planning occur, we shall take any steps necessary to put the Client in the position it should have been as if the trade error never occurred. In the event we determine that a bona fide trade error has occurred which is attributable to CS Planning, we will correct the trade error using funds from our error account. Depending on the internal trade error policies and procedures of the particular custodian, our error account may be debited if the correction results in a loss. Likewise, our error account may be credited if the correction results in a gain. This situation creates a conflict of interest as CS Planning has an incentive to recommend particular custodians over others that may not have a similar policy. Item 13 – Review of Accounts Client accounts are formally reviewed at least annually. Accounts are reviewed in the context of each Client’s stated investment objectives and guidelines. We have a number of Advisory Affiliates who are assigned as the primary representative to a particular Client’s account. The Advisory Affiliate assigned to a particular Client’s account will be responsible for the periodic reviews to that account. Clients will be provided the Supplemental Brochure (Form ADV Part 2B) of any Advisory Affiliate providing advice related to their account. More frequent reviews may be triggered by a number of reasons including: a change in Client’s investment objectives; tax considerations; large deposits or withdrawals; large sales or purchases; or changes in the economic climate. Investment advisory Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Advisor Affiliates may also provide Clients with periodic written reports summarizing the account activity and performance. Along with these reports, we discuss the asset allocation of the portfolio compared to the portfolio target allocations. Part 2A - 15  CS Planning Corp dba Common Sense Portfolios Part 2A of Form ADV – Brochure Financial Planning Clients will typically receive a completed written financial plan unless otherwise agreed at the start of the engagement. Dependent upon the level and scope of Financial Planning services being provided, Advisor Affiliates will meet with clients at least twice per year or more often as a major life event occurs. Item 14 – Client Referrals and Other Compensation As disclosed under Item 12 (above), we (or our Affiliates) may receive “soft dollars” from certain custodians. The conflicts of interest these types of arrangements present and how we deal with these conflicts are described in detail under Item 12, above. As disclosed under Items 5 and 10 above, representatives of CS Planning may also be licensed to sell insurance. The conflicts of interest these arrangements present and how we deal with these conflicts are described in detail under Item 5, above. Promoter Relationships Certain Advisory Affiliates of CSP may enter into promoter agreements that pay cash compensation to third-party intermediaries in exchange for their promotion, referral, and endorsement of our advisory services to prospective clients. The cash compensation paid to such promoters may take the form of a retainer, a flat advertising fee, a fee per referral, and/or a percentage of the advisory fees we collect from referred client accounts. These fees may be paid to the promoter on a one-time or recurring basis. Unless otherwise explicitly disclosed in writing to the client, the cash compensation paid to a promoter will be borne entirely by CSP and the Advisory Affiliate. Referred clients do not pay any additional or increased advisory fees as a result of having been referred to our firm by a paid third-party promoter. We will only engage third-party promoters in accordance with the requirements of the SEC’s “marketing rule” (SEC Rule 206(4)-1), promulgated under the Investment Advisers Act of 1940. Any promoters engaged for this purpose will disclose to you at or reasonably prior to the time of their referral or endorsement of CSP (i) that they will receive compensation from CSP as a result of their endorsement of our firm; (ii) a description of the material terms of the compensation they will receive; and (iii) a brief statement discussing the conflicts of interest arising out of the compensation arrangement and/or the relationship between CSP and the third-party promoter. Clients referred to our firm by a third-party promoter are encouraged to inquire with us if they have any questions about the foregoing arrangements. Item 15 – Custody We have the ability to debit fees, and we may have the ability to disburse or transfer certain client funds pursuant to Standing Letters of Authorization executed by Clients. We do not otherwise have custody of the assets in the account. We shall have no liability to a Client for any loss or other harm to any property in the account, including any harm to any property in the account resulting from the insolvency of the custodian or any acts of the agents or employees of the custodian and whether or not the full amount or such Part 2A - 16  CS Planning Corp dba Common Sense Portfolios Part 2A of Form ADV – Brochure loss is covered by the Securities Investor Protection Corporation (“SIPC”) or any other insurance which may be carried by the custodian. The Client understands that SIPC provides only limited protection for the loss of property held by a custodian. Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Our Advisory Affiliate’s may also provide Clients with periodic written reports summarizing the account activity and performance. We urge all Clients to carefully review statements from the custodian and compare these to any reports that we may provide to you. Our reports may vary from custodial statements based on accounting procedures, reporting dates, or valuation methodologies of certain securities. Item 16 – Investment Discretion Generally, Clients grant us and our Advisory Affiliates ongoing and continuous discretionary authority to execute investment recommendations in accordance with an agreed upon investment strategy or plan without the Client’s prior approval of each specific transaction. Under discretionary authority, Client allows us to purchase and sell securities and instruments in their account(s), arrange for delivery and payment in connection with the foregoing, select and retain sub-advisors, and act on behalf of the Client in matters necessary or incidental to the handling of the account, including monitoring certain assets. The only restrictions on this discretionary authority are those set by the Client on a case by case basis. In limited circumstances, an Advisory Affiliate will not have discretionary authority to determine or make changes to a Client’s stated investment strategy without the Client’s prior approval. However, CS Planning will still have complete discretion to implement its trading strategies to update the portfolio allocation within that stated investment strategy, without the Client’s prior approval. In this type of situation, CS Planning will require authorization from the Client before making any changes to a Client’s investment strategy. CS Planning will act in accordance with any agreed upon investment strategy, regardless of whether authority is discretionary or non-discretionary. Further, we make it a practice to question Clients to determine if there are any limitations to our authority on such matters. Item 17 – Voting Client Securities We do not have authority to vote and therefore do not vote Client securities. Additionally, we do not provide advice to Clients on how the Client should vote. Clients will receive proxies and other solicitations directly from the custodian or transfer agent. If any proxy materials are received on behalf of a Client, they will be sent directly to the Client who remains responsible to vote the proxy. Item 18 – Financial Information A portion of hourly rate or fixed fee projects are generally required to be paid in advance, however under no circumstances will we retain more than $1,200.00, more than six months in advance from any Client. Part 2A - 17  CS Planning Corp dba Common Sense Portfolios Part 2A of Form ADV – Brochure We do have discretionary authority over Client funds or securities, but we have no financial commitments that would impair our ability to meet contractual and fiduciary commitments to Clients. Neither CS Planning, nor any of the principals, nor James Michael Plumlee, have been the subject of a bankruptcy petition at any time in the past. We have no financial conditions that would impair our ability to meet contractual commitments to our Clients. Part 2A - 18  CS Planning Corp dba Common Sense Portfolios Part 2A of Form ADV – Brochure Exhibit A – Summary of Material Changes We have made the following material changes to this Brochure since the last annual amendment dated March 31, 2025: Item 10, Item 12 and Item 14 have been updated to reflect that The H Group, Inc., The H Group Washington, Inc., and FocusPoint Solutions, Inc. are no longer affiliated entities of CSP under the common control of Christopher K. Hicks. We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is #149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (214) 417-8841 or mike@commonsenseportfolio.com. Our Brochure is provided free of charge. Ex. A 

Redstone Capital Management Part 2A of Form ADV – Brochure CS PLANNING CORP DOING BUSINESS AS: REDSTONE CAPITAL MANAGEMENT 7231 E. Princess Blvd. Suite 201 Scottsdale, AZ 85255 Phone: (480) 685-2931 www.redstonecapitalmanagement.com April 28, 2026 This Brochure provides information about the qualifications and business practices of CS Planning Corp. dba Redstone Capital Management. If you have any questions about the contents of this Brochure or to obtain answers and additional information, you may contact us at (480) 685-2931 or kevin@redstonecapitalmanagement.com. CS Planning Corp is a registered investment adviser with the United States Securities and Exchange Commission (“SEC”). Registration of an investment adviser does not imply any level of skill or training. The information in this Brochure has not been approved or verified by the SEC or by any state securities authority. Additional information about CS Planning Corp. is available on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Part 2A - i  Redstone Capital Management Part 2A of Form ADV – Brochure Item 2 – Material Changes We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (480) 685-2931 or kevin@redstonecapitalmanagement.com. Part 2A - ii  Redstone Capital Management Part 2A of Form ADV – Brochure Item 3 – Table of Contents Page Item 1 – Cover Page ......................................................................................................................... i Item 2 – Material Changes .............................................................................................................................. ii Item 3 – Table of Contents ............................................................................................................................ iii Item 4 – Advisory Business ............................................................................................................................ 4 Item 5 – Fees and Compensation ................................................................................................................... 5 Item 6 – Performance-Based Fees and Side-By-Side Management ...................................................... 9 Item 7 – Types of Clients ................................................................................................................................ 9 Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss ............................................... 9 Item 9 – Disciplinary Information ............................................................................................................... 12 Item 10 – Other Financial Industry Activities and Affiliations ............................................................ 12 Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading ..... 13 Item 12 – Brokerage Practices ..................................................................................................................... 14 Item 13 – Review of Accounts ..................................................................................................................... 15 Item 14 – Client Referrals and Other Compensation .............................................................................. 16 Item 15 – Custody ........................................................................................................................................... 17 Item 16 – Investment Discretion ................................................................................................................. 17 Item 17 – Voting Client Securities .............................................................................................................. 17 Item 18 – Financial Information .................................................................................................................. 18 Exhibit A – Summary of Material Changes ................................................................................................ 1 Part 2A - iii  Redstone Capital Management Part 2A of Form ADV – Brochure Item 4 – Advisory Business CS Planning Corp (“CSP”) is an SEC registered investment advisory firm. We provide fee-only investment supervisory, portfolio management, investment consulting and financial planning services. The firm has been in business since 2009. CSP is owned by Christopher K. Hicks, President and Chief Compliance Officer. Our investment advisory services are coordinated through our network of Advisory Affiliates. Advisory Affiliates may have their own legal business entities whose trade names and logos are used for marketing purposes and may appear on marketing materials or client statements. The Client should understand that the businesses are legal entities of the Advisory Affiliate and not of our firm, CSP, and the advisory services of the Advisory Affiliate are provided through our firm, CSP. CSP has the arrangement described above with Redstone Capital Management, LLC, an Arizona limited liability company, managed by Kevin Canterbury. Mr. Canterbury is an Investment Advisor Representative associated with CSP, offers investment advisory services exclusively through CSP, and only utilizes Redstone Capital Management for marketing purposes. Redstone Capital Management is not a registered investment advisor and is not affiliated with CSP. Our investment approach utilizes broadly diversified portfolios and a systematic strategy to manage client portfolios. Through our Advisory Affiliates, we help Clients coordinate and prioritize their financial lives with all aspects of their life goals. Integrating investments across all individual retirement accounts, taxable accounts, and employee retirement accounts is crucial to the process. Client input and involvement are critical parts of the financial planning process and implementation of investment decisions. After Client assets are invested, we continuously monitor their investments and provide advice related to ongoing financial and investment needs. Advice and services are tailored to the stated objectives of the Client(s). Our Advisory Affiliates discuss with the Client critically important information such as the Client’s risk tolerance, time horizon, and projected future needs, to formulate an investment strategy. This information and strategy guides us in objectively and suitably managing the Client’s account. Our Advisory Affiliates meet with Clients as needed to review portfolio performance, discuss current issues, and re-assess goals and plans. Our investment recommendations include mutual funds and other investments such as exchange- traded funds, and exchange-listed equity securities, certificates of deposit, municipal securities, U.S. government securities, non-traded securities and money market funds when suitable and appropriate for a Client’s particular situation. If Clients hold other types of investments, we will advise them on those investments also. Clients may impose restrictions on investing in certain securities or types of securities. We consider such restrictions when formulating the Client’s investment strategy. See Item 8 for a description of our investment strategy. We do not manage Wrap Fee programs. CS Planning manages $1,960,873,373 of Client assets on a discretionary basis and $0 of Client assets on a non-discretionary basis. These amounts were calculated as of December 31, 2025. Part 2A - 4  Redstone Capital Management Part 2A of Form ADV – Brochure Item 5 – Fees and Compensation We provide investment supervisory services to Clients pursuant to an Investment Management Agreement and primarily under the following fee schedules below: ACTIVELY MANAGED ACCOUNTS Balanced Accounts: $0 to $500,000 $500,001 to $1,000,000 $1,000,001 to $3,000,000 $3,000,001 to $5,000,000 $5,000,001 and Up 1.25% 1.10% 0.85% 0.75% 0.60% Actively Managed Fixed Income Only Accounts: $0 to $500,000 $500,001 to $3,000,000 $3,000,001 to $6,000,000 $6,000,001 to $10,000,000 Greater than $10,000,000 0.85% 0.70% 0.60% 0.50% 0.40% Concentrated Aggressive Growth Strategy $0 to $3,000,000 $3,000,001 to $10,000,000 1.50% 1.25% Fee-Based Variable Annuity: Greater than $50,000 0.70% Short-Term Cash Management Accounts: $0 to $500,000 Greater than $500,000 0.75% 0.60% In addition to the fees set-forth above, Clients may be charged an additional investment manager fee of 0.50%. All fees are calculated based upon the fee schedule provided at the opening of the initial account. Client’s asset management accounts are billed monthly in advance. Fees are paid to us directly from the client’s account by the custodian upon our submission of an invoice. Payment of fees may result in the liquidation of Client’s securities if there is insufficient cash in the account. The fee is based on the market value of the Client’s account on the last trading day of the prior month. Market value includes all account values and transaction information as of the end of each month (not adjusted by any margin debit). To determine value, securities and other instruments traded Part 2A - 5  Redstone Capital Management Part 2A of Form ADV – Brochure on a market for which actual transaction prices are publicly reported are generally valued at the last reported sale price on the principal market in which they are traded. Mutual Funds are only valued once per day after the close of the market. Whenever valuation information for specific, illiquid, foreign, private or other investments is not available through the custodian, our approach will be to value at zero. We do this in order to not overvalue a position which could potentially over inflate billing calculations. Alternatively, we may also seek to obtain and document price information from at least one independent source, whether it be a broker-dealer, bank, pricing service or other source. The monthly fee will be equal to the agreed upon annual rate, multiplied by the market value of the account for that month. This number is then divided by twelve. Fees for a partial month at the commencement or termination of an agreement will be prorated based on the number of days the account was open during the month. Monthly fee adjustments for additional assets received into an account during a month or for partial withdrawals may also be provided as negotiated. We may modify the terms of the fee agreement by giving Clients 30 days written notice in advance. Under certain circumstances, Clients may pay commissions and trading fees on trades initiated by us, in addition to other agreed upon fees. Clients may also be charged up to $35.00 per trade as an administrative fee for Client directed trades. Notwithstanding the foregoing, fees follow the prevailing fee schedule. Clients may be required to pay other miscellaneous charges or fees directly to the custodian (e.g. wire fees) as stated in the custodial agreements. Additionally, mutual funds and/or exchange traded funds have additional internal expenses which generally include a fund management fee, other fund expenses, and a possible distribution fee. In addition, some funds charge a redemption fee on shares bought and sold within a short period. Funds describe their expenses in their prospectuses, summary prospectuses, or product descriptions. Clients are advised that these fees are separate and additional expenses incurred by the Client. See Item 12 for additional information on Brokerage Practices. Our fees include the time necessary to work with Client’s attorney, accountant or other third party professionals in reaching agreement on financial planning or investment solutions, as well as assisting those advisors in implementation of all appropriate documents. However, we are not responsible for attorney, accountant or other third party professional fees charged to Client as a result of these activities. In some instances, we may recommend that all or a portion of Client assets be managed by an unrelated Third Party Asset Manager (“TPAM”), investment manager or sub-advisor. These arrangements are more fully disclosed in Item 10, below. Generally, Clients pay all Wealth Management Retainer fees monthly in advance. All Wealth Management Agreements may be terminated at any time by providing us with 30 days written notice. If an account is terminated during a month after fees have been deducted, the client will be refunded a prorated portion based on the number of days the account was open during the Part 2A - 6  Redstone Capital Management Part 2A of Form ADV – Brochure month. Upon termination, any fees that have been earned by us but not yet paid will be immediately due and payable. Clients are also responsible for all applicable charges including, but not limited to, account administrative fees, account closure fees and all trading costs due to the termination, including any fees the mutual funds may assess. Upon request, we will provide a good-faith estimate of these fees. Certain Advisory Affiliates of CSP are also independently licensed to sell insurance products through various carriers. CSP is a fee only registered investment adviser and does not act as an insurance brokerage or agency and is not otherwise affiliated with any insurance brokerages or agencies. However, a conflict of interest arises when insurance related business is transacted with advisory Clients, because certain individual Advisory Affiliates of CSP are independently licensed to sell insurance products through various carriers. In their capacity as an Insurance Agent, they may receive commissions or other fees from products sold to Clients. As such, Clients are advised that they are under no obligation to use any individual associated with CSP for insurance products or services, and may use any insurance firm or agent they choose. Clients are also advised that the Wealth Management Retainer fees paid to CSP are separate and distinct from the commissions earned by any individual in connection with the sale of insurance or other securities products and CSP does not receive any compensation for products sold by these Advisory Affiliates. Because CSP is not involved in the sale of insurance products, we do not know the actual dollar amount of any commission payment to an Insurance Agent. Also, because CSP is neither a broker dealer nor an insurance agency, we do not have the ability to rebate commissions received for the sale of a product and cannot discount the price of a product to make up for any commission that may be received from its sale. Rollover Recommendations As part of our investment advisory services to you, we may recommend that you roll assets from your employer’s retirement plan, such as a 401(k), 457, or ERISA 403(b) account (collectively, a “Plan Account”), to an individual retirement account, such as a SIMPLE IRA, SEP IRA, Traditional IRA, or Roth IRA (collectively, an “IRA Account”) that we will manage on your behalf. We may also recommend rollovers from IRA Accounts to Plan Accounts, from Plan Accounts to Plan Accounts, and from IRA Accounts to IRA Accounts. When we provide any of the foregoing rollover recommendations we are acting as fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act (“ERISA”) and/or the Internal Revenue Code (“IRC”), as applicable, which are laws governing retirement accounts. If you elect to roll the assets to an IRA that is subject to our management, we will charge you an asset-based fee as set forth in the advisory agreement you executed with our firm. This creates a conflict of interest because it creates a financial incentive for our firm to recommend the rollover to you (i.e., receipt of additional fee-based compensation). You are under no obligation, contractually or otherwise, to complete the rollover. Moreover, if you do complete the rollover, you are under no obligation to have the assets in an IRA managed by our firm. Due to the foregoing conflict of interest, when we make rollover recommendations, we operate under a special rule that requires us to act in your best interests and not put our interests ahead of yours. Part 2A - 7  Redstone Capital Management Part 2A of Form ADV – Brochure Under this special rule’s provisions, we must:  meet a professional standard of care when making investment recommendations (give prudent advice);  never put our financial interests ahead of yours when making recommendations (give loyal advice);  avoid misleading statements about conflicts of interest, fees, and investments;  follow policies and procedures designed to ensure that we give advice that is in your best interests;  charge no more than a reasonable fee for our services; and  give you basic information about conflicts of interest. Many employers permit former employees to keep their retirement assets in their company plan. Also, current employees can sometimes move assets out of their company plan before they retire or change jobs. In determining whether to complete the rollover to an IRA, and to the extent the following options are available, you should consider the costs and benefits of a rollover. Note that an employee will typically have four options in this situation: 1. leaving the funds in your employer’s (former employer’s) plan; 2. moving the funds to a new employer’s retirement plan; 3. cashing out and taking a taxable distribution from the plan; or 4. rolling the funds into an IRA rollover account. Each of these options has positives and negatives. Because of that, along with the importance of understanding the differences between these types of accounts, we will provide you with a written explanation of the advantages and disadvantages of both account types and the basis for our belief that the rollover transaction we recommend is in your best interests. As an alternative to providing you with a rollover recommendation, we may instead take an entirely educational approach in accordance with the U.S. Department of Labor’s Interpretive Bulletin 96-1. Under this approach, our role will be limited only to providing you with general educational materials regarding the pros and cons of rollover transactions. We will make no recommendation to you regarding the prospective rollover of your assets and you are advised to speak with your trusted tax and legal advisors with respect to rollover decisions. As part of this educational approach, we may provide you with materials discussing some or all of the following topics: the general pros and cons of rollover transactions; the benefits of retirement plan participation; the impact of pre-retirement withdrawals on retirement income; the investment options available inside your Plan Account; and high level discussion of general investment concepts (e.g., risk versus return, the benefits of diversification and asset allocation, historical returns of certain asset classes, etc.). We may also provide you with questionnaires and/or interactive investment materials that may provide a means for you to independently determine your future retirement income needs and to assess the impact of different asset allocations on your retirement income. You will make the final rollover decision. Part 2A - 8  Redstone Capital Management Part 2A of Form ADV – Brochure Item 6 – Performance-Based Fees and Side-By-Side Management We do not charge any performance-based fees for our services or engage in side-by-side management. Item 7 – Types of Clients We provide investment advice to high net worth individuals, individuals, businesses, pension and profit sharing plans, foundations, trusts, estates, and charitable organizations. Because each Client is unique, they must be willing to be involved in the planning and ongoing processes. Such involvement does not have to be time consuming, however we want our Clients to remain informed about their overall financial situation. Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss We create broadly diversified portfolios in the worldwide fixed-income and equity markets, combined with periodic rebalancing. Our Advisory Affiliates create an investment strategy with each Client, outlining the investment philosophy, management procedures, and long-term goals for the investor. Portfolio design is tailored to each Client’s risk tolerance and preferences. Types of Investments As part of our core investment approach, we offer advice on investments including mutual funds, exchange-traded funds, equity securities, debt securities, certificates of deposit, municipal securities, U.S. government securities, non-traded securities, and money market funds when suitable and appropriate. In limited circumstances, and only when suitable and appropriate, we may offer advice on digital assets and cryptocurrency. Each type of security has its own unique set of risks associated with it, and it would not be possible to disclose all of the specific risks of every type of investment in this brochure. In those limited situations where it is suitable and appropriate to meet a particular Client’s needs, we may also utilize margin to manage an account. Margin occurs when a client pays for part of a purchase and borrows the rest from the brokerage firm that custodies the account. If our Clients have any questions regarding the risks associated with a particular investment, they are encouraged to contact us. Mutual funds are professionally managed collective investment companies that pool money from many investors and invest in stocks, bonds, short-term money market instruments, other mutual or exchange traded funds, other securities or any combination thereof. The fund will have a manager that trades the fund’s investments in accordance with the fund’s investment objective. While mutual funds generally provide diversification, risks can be significantly increased if the fund is concentrated in a particular sector of the market, primarily invests in small cap or speculative companies, uses leverage (i.e., borrows money) to a significant degree, or concentrates in a particular type of security (i.e., equities) rather than balancing the fund with different types of securities. Other fund risks include foreign securities and currency risk, emerging markets risk, small-cap, mid-cap and large-cap risk, trading risk, and turnover risk that can increase fund expenses and may decrease fund performance. Brokerage and transactions costs incurred by the fund will reduce returns. Part 2A - 9  Redstone Capital Management Part 2A of Form ADV – Brochure ETFs are investment funds traded on stock exchanges, much like stocks or equities. An ETF holds assets such as stocks, commodities, or bonds and trades at approximately the same price as the net asset value of its underlying assets over the course of the trading day. Most ETFs track an index, such as the S&P 500. However, some ETFs are fully transparent actively managed funds. Market risk is, perhaps, the most significant risk associated with ETFs. This risk is defined by the day to day fluctuations associated with any exchange traded security, where fluctuations occur in part based on the perception of investors. Individual equity securities (also known simply as “equities” or “stock”) are assessed for risk in numerous ways. Price fluctuations and market risk are the most significant risk concerns. As such, the value of your investment can increase or decrease over time. Furthermore, you should understand that stock prices can be affected by many factors including, but not limited to, the overall health of the economy, the health of the market sector or industry of the issuing company, and national and political events. When investing in stock, it is important to focus on the average returns achieved over a given period of time, across a well-diversified portfolio. Individual debt securities (or “bonds”) are typically safer investments than equity securities, but their risk can also vary widely based on: the financial health of the issuer; the risk that the issuer might default; when the bond is set to mature; and, whether or not the bond can be “called” prior to maturity. When a bond is called, it may not be possible to replace it with a bond of equal character paying the same rate of return. Non-traded Securities can include non-exchanged traded REIT’s, Private Equity, Private Debt, BDC’s, and Preferred Securities. These types of securities have unique and complex risk profiles which are differentiated from exchange-traded securities. These investments are characterized by limited liquidity, high internal fees, and lack of transparency. Primarily we invest with a focus on Long Term Purchases, where securities are purchased with the expectation that the value of those securities will grow over a relatively long period of time, generally greater than one year. Sometimes we will employ a Short Term Purchase strategy where securities are purchased with the expectation that they will be sold within a relatively short period of time, generally less than one year, to take advantage of the securities’ short term price fluctuations. Short-term trading (in general, selling securities within 30 days of purchasing the same securities) is not a fundamental part of our overall investment strategy. In limited situations we may utilize put and call option strategies or 1X inverse ETF’s in order to mitigate market risk when suitable and appropriate for an individual client’s portfolio. Digital Asset Risk: From time-to-time, and only where suitable for clients, we may recommend investments in certain digital currencies, including, without limitation, Bitcoin, Ethereum, Litecoin, and others (collectively, “Cryptocurrency”). Where exposure to this asset class is appropriate, we will typically, if not exclusively, obtain such exposure through purchases and sales of ETFs and other publicly traded securities available through the Fidelity Digital Assets platform. Part 2A - 10  Redstone Capital Management Part 2A of Form ADV – Brochure Investment in Cryptocurrency involves an extremely high degree of risk and is more speculative than an investment in publicly-traded securities like stocks, bonds, mutual funds, and ETFs. Unlike the market valuations of publicly-traded stocks and bonds which can be objectively valued on the basis of the issuer’s assets, income, debts, liabilities, operations, history of credit-worthiness and other factors, prices of Cryptocurrency are based entirely on the market’s perception of value and are subject to rapid changes in market sentiment. Accordingly, Cryptocurrency is subject to an extremely high level of price volatility, including “flash crashes,” and may lose significant value in a matter of minutes, hours, or days. It is not uncommon for the value of Cryptocurrency to move as much as twenty percent (20%) or more in a single day. The ownership of particular Cryptocurrency is opaque and therefore certain Cryptocurrency may be owned and controlled by relatively small number of individuals, increasing the potential for fraud and market-manipulation such as pump-and-dump schemes and other fraudulent criminal schemes. Evaluation and understanding of the features, functions, and other properties of Cryptocurrency requires a high level of technical knowledge and sophistication. The market for Cryptocurrency is in its infancy, is rapidly evolving, and its future is unknown. Governments and central banks do not create, sponsor, support, back, insure, or control Cryptocurrencies and there is no guarantee of their future viability as a store of value or a means of exchange. Federal, state, or foreign governments may restrict the use and exchange of cryptocurrency, and regulation in the United States is still developing. Cryptocurrency is not legal tender in most jurisdictions, including the United States. No laws require individuals or businesses to accept Cryptocurrency as a form of payment and Cryptocurrency does not have any intrinsic value. Its value derives entirely from market forces of supply and demand. Cryptocurrency exchanges and other trading venues on which Cryptocurrencies trade are relatively new and, in most cases, largely unregulated and may therefore be more exposed to fraud and failure than established, regulated exchanges for securities, derivatives, and other currencies. Cryptocurrency exchanges may stop operating or permanently shut down due to fraud, technical glitches, hackers, or malware. Due to relatively recent launches, most Cryptocurrencies have a limited trading history, making it difficult for investors to evaluate investments. Generally, Cryptocurrency transactions are irreversible, such that an improper transfer can only be reversed by the receiver of the cryptocurrency agreeing to return the cryptocurrency to the sender. Accordingly, investment in Cryptocurrency is not appropriate for all investors and you should only invest “risk capital” in such asset class (e.g., funds, the complete and total loss of which, would have insubstantial effect on your overall financial circumstances and financial goals). Methods of Analysis We may use one or more of the following methods of analysis when formulating investment advice: Top-Down Global Macro-Economic Analysis involves a big-picture analysis of the prevailing economic, demographic and social trends followed by a more focused analysis at the country level, then the industry level and ultimately the specific security level. Part 2A - 11  Redstone Capital Management Part 2A of Form ADV – Brochure Mutual Fund/Exchange Traded Fund Analysis involves qualitative analysis looking at factors such as the background and experience of the fund manager and/or the fund company (style, consistency, risk-adjusted performance, management expenses, average daily trading volume, etc.). Fundamental analysis involves the analysis of financial statements, the general financial health of companies, and/or the analysis of management or competitive advantages. This type of analysis concentrates on factors that determine a company’s value and expected future earnings. This strategy would normally encourage equity purchases in stocks that are undervalued or priced below their perceived value. The risk assumed is that the market will fail to reach expectations of perceived value. Investment Risk of Loss As indicated in the descriptions above, investing in securities involves risk of loss that you should be prepared to bear. We do not represent or guarantee that our services or methods of analysis can or will predict future results, successfully identify market tops or bottoms, or insulate Clients from losses due to market corrections or declines. We cannot offer any guarantees or promises that your financial goals and objectives will be met. Past performance is in no way an indication of future performance. Except as may otherwise be provided by law, we are not liable to Clients for: • Any loss that a Client may suffer by reason of any investment decision made or other action taken or omitted in good faith by us with that degree of care, skill, prudence and diligence under the circumstances that a prudent person acting in a fiduciary capacity would use; • Any loss arising from our adherence to a Client’s instructions, or the disregard of our recommendations made to a Client; or • Any act or failure to act by a custodian or other third party to a Client’s account. It is the responsibility of the Client to give us complete information and to notify us of any changes in financial circumstances or goals. Item 9 – Disciplinary Information Registered investment advisers are required to disclose all material facts regarding any legal or disciplinary events that would be material to your evaluation of or the integrity of the firm’s management. CS Planning Corp. has no information applicable to this Item. Item 10 – Other Financial Industry Activities and Affiliations Affiliated Entities: CSP is affiliated through common ownership and control with Palouse Capital Management, Inc. (“PCM”). PCM and CSP are under common control of Christopher K. Hicks who is considered a control person of each firm because he holds more than 25% ownership interest in each firm. Part 2A - 12  Redstone Capital Management Part 2A of Form ADV – Brochure PCM is an investment advisor registered with the Securities and Exchange Commission. PCM offers investment advisory services through numerous Advisory Affiliates to the firm. Outside Business Activities of Advisory Affiliates: As disclosed in Item 5, above, Advisory Affiliates of CSP may also be independently licensed as insurance agents with other agencies. Affiliates may recommend the purchase and sale of certain insurance products to Clients. As a fiduciary, the Affiliate must act primarily for the benefit of CSP Clients and will only transact insurance related business with Clients when the products are fully disclosed, suitable, and appropriate to fit their needs, and in order to simplify the implementation of various wealth management strategies. Promotor Relationships We may enter into promoter agreements with individuals or other registered investment advisors. Promoter arrangements and requirements are more fully described in Item 14 (“Client Referrals and Other Compensation”), below. We do not believe this arrangement creates any conflicts of interest with any of our Clients. Other Investment Managers: On occasion, we may recommend and engage affiliated and unaffiliated Third Party Asset Managers (TPAM), investment managers, or sub-advisors who provide customized investment portfolio management services. These services may include the construction of investment portfolios, execution of securities purchase and sale transactions, and portfolio administration, including tracking of and reporting on portfolio performance and investment results. We are authorized by our Clients to share non-public, personal information with TPAMs, investment managers, or sub-advisors for the purpose of managing their portfolios. However we require any TPAM or sub-advisor to execute a confidentiality agreement and not share non-public personal information with any unauthorized person or entity. Clients may be required to enter into a separate advisory agreement with any TPAM, investment manager or sub-advisor. The use of TPAMs, investment managers, or sub-advisors may cause Clients to incur additional fees. If applicable, any additional fees will be fully disclosed to Clients in an Investment Management Agreement, or a separate agreement with the TPAM or sub-advisor. Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading We have a Code of Ethics which all employees are required to follow. The Code of Ethics outlines our high standard of business conduct, and fiduciary duty to Clients. The Code of Ethics includes provisions relating to the confidentiality of Client information, a prohibition on insider trading, personal securities trading procedures, improper use of Firm property, and diversion of investment and business opportunities, among other things. A copy of the code of ethics is available free of charge to any Client or prospective Client upon request by contacting us at (480) 685-2931. We or individuals associated with our firm may buy and sell some of the same securities for their own account that we buy and sell for Clients. When appropriate we will purchase or sell securities for Clients before purchasing the same for our account or allowing representatives to purchase or Part 2A - 13  Redstone Capital Management Part 2A of Form ADV – Brochure sell the same for their own account. However, we do allow the accounts of employees to be included in block trading alongside the accounts of Clients. In some cases we or our representatives may buy or sell securities for our own account for reasons not related to the strategies adopted for our Clients. Our employees are required to follow the Code of Ethics when making trades for their own accounts in securities which are recommended to and/or purchased for Clients. The Code of Ethics is designed to assure that the personal securities transactions will not interfere with decisions made in the best interest of advisory Clients while at the same time, allowing employees to invest their own accounts. In the event a material conflict of interest not already discussed in this document should arise, we will disclose to our advisory Clients any material conflict of interest relating to us, our representatives, or any of our employees which could reasonably be expected to impair the rendering of unbiased and objective advice. As any advisory situation could present a conflict of interest, we have established the following restrictions to ensure our fiduciary responsibilities: • A director, officer, associated person, or employee of CSP and Redstone Capital Management shall not buy or sell securities for his personal portfolio where his decision is substantially derived, in whole or in part, by reason of his employment unless the information is also available to the investing public on reasonable inquiry. No person associated with CSP and Redstone Capital Management shall prefer his or her own interest to that of the advisory Client. • We maintain a list of all securities holdings for the firm and for anyone associated with its advisory practice who has access to advisory recommendations. An appropriate officer reviews these holdings on a regular basis. • Any individual not in observance of the above may be subject to discipline up to and including termination. Item 12 – Brokerage Practices Our Clients’ assets are held by independent third-party qualified custodians. We do recommend certain custodians to Clients, however, Clients are not obligated to use any particular custodian recommended by us. We reserve the right to decline acceptance of any Client account for which the Client directs the use of a particular custodian if we believe that this choice would hinder either our fiduciary duty to the Client or our ability to service the account. In recommending custodians, we will comply with its fiduciary duty to seek best execution and with the Securities Exchange Act of 1934. We will take into account such relevant factors as: • • • Price; The custodian’s facilities, reliability and financial responsibility; The ability of the custodian to effect transactions, particularly with regard to such aspects as timing, order size and execution of order; Part 2A - 14  Redstone Capital Management Part 2A of Form ADV – Brochure • The research and related brokerage services provided by such custodian to us, notwithstanding that the account may not be the direct or exclusive beneficiary of such services; and Any other factors that we consider to be relevant. • We may aggregate trades for Clients. The allocations of a particular security will be determined by us before the trade is placed with the broker. When practical, Client trades in the same security will be bunched in a single order (a “block”) in an effort to obtain best execution at the best security price available. When employing a block trade: • • • • • We will make reasonable efforts to attempt to fill Client orders by day-end. If the block order is not filled by day-end, we will allocate shares executed to underlying accounts on a pro rata basis, adjusted as necessary to keep Client transaction costs to a minimum. If a block order is filled (full or partial fill) at several prices through multiple trades, an average price and commission will be used for all trades executed; All participants receiving securities from the block trade will receive the average price. Multiple blocks may be executed within a single day. However, only trades executed within the block on the single day may be combined for purposes of calculating the average price. It is expected that this trade aggregation and allocation policy will be applied consistently. However, if application of this policy results in unfair or inequitable treatment to some or all of our Clients, we may deviate from this policy. Finally, it is our policy to minimize the occurrence of trade errors. Should any trade errors which are attributable to CSP occur, we shall take any steps necessary to put the Client in the position it should have been as if the trade error never occurred. In the event we determine that a bona fide trade error has occurred which is attributable to CSP, we will correct the trade error using funds from our error account. Depending on the internal trade error policies and procedures of the particular custodian, our error account may be debited if the correction results in a loss. Likewise, our error account may be credited if the correction results in a gain. This situation creates a conflict of interest as CSP has an incentive to recommend particular custodians over others that may not have a similar policy. Item 13 – Review of Accounts Client accounts are formally reviewed at least annually. Accounts are reviewed in the context of each Client’s stated investment objectives and guidelines. We have a number of Advisory Affiliates who are assigned as the primary representative to a particular Client’s account. The Advisory Affiliate assigned to a particular Client’s account will be responsible for the periodic reviews to that account. Clients will be provided the Supplemental Brochure (Form ADV Part 2B) of any Advisory Affiliate providing advice related to their account. Part 2A - 15  Redstone Capital Management Part 2A of Form ADV – Brochure More frequent reviews may be triggered by a number of reasons including: a change in Client’s investment objectives; tax considerations; large deposits or withdrawals; large sales or purchases; or changes in the economic climate. Investment advisory Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Advisor Affiliates may also provide Clients with periodic written reports summarizing the account activity and performance. Along with these reports, we discuss the asset allocation of the portfolio compared to the portfolio target allocations. Financial Planning Clients will typically receive a completed written financial plan unless otherwise agreed at the start of the engagement. Dependent upon the level and scope of Financial Planning services being provided, Advisor Affiliates will meet with clients at least twice per year or more often as a major life event occurs. Item 14 – Client Referrals and Other Compensation As disclosed under Item 12 (above), we (or our Affiliates) may receive “soft dollars” from certain custodians. The conflicts of interest these types of arrangements present and how we deal with these conflicts are described in detail under Item 12, above. As disclosed under Items 5 and 10 above, representatives of CSP may also be licensed to sell insurance. The conflicts of interest these arrangements present and how we deal with these conflicts are described in detail under Item 5, above. Promoter Relationships Certain Advisory Affiliates of CSP may enter into promoter agreements that pay cash compensation to third-party intermediaries in exchange for their promotion, referral, and endorsement of our advisory services to prospective clients. The cash compensation paid to such promoters may take the form of a retainer, a flat advertising fee, a fee per referral, and/or a percentage of the advisory fees we collect from referred client accounts. These fees may be paid to the promoter on a one-time or recurring basis. Unless otherwise explicitly disclosed in writing to the client, the cash compensation paid to a promoter will be borne entirely by CSP and the Advisory Affiliate. Referred clients do not pay any additional or increased advisory fees as a result of having been referred to our firm by a paid third-party promoter. We will only engage third-party promoters in accordance with the requirements of the SEC’s “marketing rule” (SEC Rule 206(4)-1), promulgated under the Investment Advisers Act of 1940. Any promoters engaged for this purpose will disclose to you at or reasonably prior to the time of their referral or endorsement of CSP (i) that they will receive compensation from CSP as a result of their endorsement of our firm; (ii) a description of the material terms of the compensation they will receive; and (iii) a brief statement discussing the conflicts of interest arising out of the compensation arrangement and/or the relationship between CSP and the third-party promoter. Clients referred to our firm by a third-party promoter are encouraged to inquire with us if they have any questions about the foregoing arrangements. Part 2A - 16  Redstone Capital Management Part 2A of Form ADV – Brochure Item 15 – Custody We have the ability to debit fees, and we may have the ability to disburse or transfer certain client funds pursuant to Standing Letters of Authorization executed by Clients. We do not otherwise have custody of the assets in the account. We shall have no liability to a Client for any loss or other harm to any property in the account, including any harm to any property in the account resulting from the insolvency of the custodian or any acts of the agents or employees of the custodian and whether or not the full amount or such loss is covered by the Securities Investor Protection Corporation (“SIPC”) or any other insurance which may be carried by the custodian. The Client understands that SIPC provides only limited protection for the loss of property held by a custodian. Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Our Advisory Affiliate’s may also provide Clients with periodic written reports summarizing the account activity and performance. We urge all Clients to carefully review statements from the custodian and compare these to any reports that we may provide to you. Our reports may vary from custodial statements based on accounting procedures, reporting dates, or valuation methodologies of certain securities. Item 16 – Investment Discretion Generally, Clients grant us and our Advisory Affiliates ongoing and continuous discretionary authority to execute investment recommendations in accordance with an agreed upon investment strategy or plan without the Client’s prior approval of each specific transaction. Under discretionary authority, Client allows us to purchase and sell securities and instruments in their account(s), arrange for delivery and payment in connection with the foregoing, select and retain sub-advisors, and act on behalf of the Client in matters necessary or incidental to the handling of the account, including monitoring certain assets. The only restrictions on this discretionary authority are those set by the Client on a case by case basis. In limited circumstances, an Advisory Affiliate will not have discretionary authority to determine or make changes to a Client’s stated investment strategy without the Client’s prior approval. However, CSP will still have complete discretion to implement its trading strategies to update the portfolio allocation within that stated investment strategy, without the Client’s prior approval. In this type of situation, CSP will require authorization from the Client before making any changes to a Client’s investment strategy. CSP will act in accordance with any agreed upon investment strategy, regardless of whether authority is discretionary or non-discretionary. Further, we make it a practice to question Clients to determine if there are any limitations to our authority on such matters. Item 17 – Voting Client Securities We do not have authority to vote and therefore do not vote Client securities. Additionally, we do not provide advice to Clients on how the Client should vote. Clients will receive proxies and other solicitations directly from the custodian or transfer agent. If any proxy materials are received on Part 2A - 17  Redstone Capital Management Part 2A of Form ADV – Brochure behalf of a Client, they will be sent directly to the Client who remains responsible to vote the proxy. Item 18 – Financial Information A portion of hourly rate or fixed fee projects are generally required to be paid in advance, however under no circumstances will we retain more than $1,200.00, more than six months in advance from any Client. We do have discretionary authority over Client funds or securities, but we have no financial commitments that would impair our ability to meet contractual and fiduciary commitments to Clients. Neither CSP, nor any of the principals, nor Kevin Canterbury, have been the subject of a bankruptcy petition at any time in the past. We have no financial conditions that would impair our ability to meet contractual commitments to our Clients. Part 2A - 18  Redstone Capital Management Part 2A of Form ADV – Brochure Exhibit A – Summary of Material Changes Since the last annual amendment to this Brochure for CS Planning Corp dba Redstone Capital Management dated April 1, 2025, we have made the following material changes: Item 10, Item 12 and Item 14 have been updated to reflect that The H Group, Inc., The H Group Washington, Inc., and FocusPoint Solutions, Inc. are no longer affiliated entities of CSP under the common control of Christopher K. Hicks. We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (480) 685-2931 or kevin@redstonecapitalmanagement.com. Our Brochure is provided free of charge. Ex. A 

Seven Summits Capital Part 2A of Form ADV – Brochure CS PLANNING CORP DOING BUSINESS AS: SEVEN SUMMITS CAPITAL 1853 William Penn Way, Suite 9 Lancaster, PA 17601 Phone: (717) 735-0013 MARTIN J. CURRY, DC, CFP®, ChFC®, CLU® 631 North Park Drive Salisbury, MD 21804 Phone: (410) 430-9966 www.ssummitscapital.com April 29, 2026 This Brochure provides information about the qualifications and business practices of CS Planning Corp. dba Seven Summits Capital. If you have any questions about the contents of this Brochure or to obtain answers and additional information, you may contact us at (717) 877-7422 or cstauffer@ssummitscapital.com. CS Planning Corp is a registered investment adviser with the United States Securities and Exchange Commission (“SEC”). Registration of an investment adviser does not imply any level of skill or training. The information in this Brochure has not been approved or verified by the SEC or by any state securities authority. Additional information about CS Planning Corp. is available on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Part 2A - i  Seven Summits Capital Part 2A of Form ADV – Brochure Item 2 – Material Changes The following material changes have been made to this Brochure since the last annual amendment dated April 10, 2025: Item 10, Item 12 and Item 14 have been updated to reflect that The H Group, Inc., The H Group Washington, Inc., and FocusPoint Solutions, Inc. are no longer affiliated entities of CSP under the common control of Christopher K. Hicks. We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (717) 735-0013 or cstauffer@ssummitscapital.com. Part 2A - ii  Seven Summits Capital Part 2A of Form ADV – Brochure Item 3 – Table of Contents Page Item 1 – Cover Page ......................................................................................................................... i Item 2 – Material Changes .............................................................................................................................. ii Item 4 – Advisory Business ............................................................................................................................ 1 Item 5 – Fees and Compensation ................................................................................................................... 2 Item 6 – Performance-Based Fees and Side-By-Side Management ...................................................... 6 Item 7 – Types of Clients ................................................................................................................................ 6 Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss ............................................... 6 Item 9 – Disciplinary Information ............................................................................................................... 10 Item 10 – Other Financial Industry Activities and Affiliations ............................................................ 10 Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading ..... 11 Item 12 – Brokerage Practices ..................................................................................................................... 12 Item 13 – Review of Accounts ..................................................................................................................... 13 Item 14 – Client Referrals and Other Compensation .............................................................................. 13 Item 15 – Custody ........................................................................................................................................... 14 Item 16 – Investment Discretion ................................................................................................................. 15 Item 17 – Voting Client Securities .............................................................................................................. 15 Item 18 – Financial Information .................................................................................................................. 15 Part 2A - iii  Seven Summits Capital Part 2A of Form ADV – Brochure Item 4 – Advisory Business CS Planning Corp (“CSP”) is an SEC registered investment advisory firm. We provide fee-only investment supervisory, portfolio management, investment consulting and financial planning services. The firm has been in business since 2009. CSP is owned by Christopher K. Hicks, President and Chief Compliance Officer. Our investment advisory services are coordinated through our network of Advisory Affiliates. Advisory Affiliates may have their own legal business entities whose trade names and logos are used for marketing purposes and may appear on marketing materials or client statements. The Client should understand that the businesses are legal entities of the Advisory Affiliate and not of our firm, CSP, and the advisory services of the Advisory Affiliate are provided through our firm, CSP. CSP has the arrangement described above with Seven Summits Capital, LLC, a Pennsylvania limited liability company, managed by Curt Stauffer. Mr. Stauffer is an Investment Advisor Representative associated with CSP, offers investment advisory services exclusively through CSP, and only utilizes Seven Summits Capital for marketing purposes. Seven Summits Capital is not a registered investment advisor and is not affiliated with CSP. Our investment approach utilizes broadly diversified portfolios and a systematic strategy to manage client portfolios. Through our Advisory Affiliates, we help Clients coordinate and prioritize their financial lives with all aspects of their life goals. Integrating investments across all individual retirement accounts, taxable accounts, and employee retirement accounts is crucial to the process. Client input and involvement are critical parts of the financial planning process and implementation of investment decisions. After Client assets are invested, we continuously monitor their investments and provide advice related to ongoing financial and investment needs. In addition to wealth management services, we offer financial planning services to Clients under a separate Financial Planning Agreement. Advice and services are tailored to the stated objectives of the Client(s). Our Advisory Affiliates discuss with the Client critically important information such as the Client’s risk tolerance, time horizon, and projected future needs, to formulate an investment strategy. This information and strategy guides us in objectively and suitably managing the Client’s account. Our Advisory Affiliates meet with Clients as needed to review portfolio performance, discuss current issues, and re-assess goals and plans. Our investment recommendations include mutual funds and other investments such as exchange- traded funds, and exchange-listed equity securities, certificates of deposit, municipal securities, U.S. government securities, non-traded securities and money market funds when suitable and appropriate for a Client’s particular situation. If Clients hold other types of investments, we will advise them on those investments also. Clients may impose restrictions on investing in certain securities or types of securities. We consider such restrictions when formulating the Client’s investment strategy. See Item 8 for a description of our investment strategy. We do not manage Wrap Fee programs. Part 2A - 1  Seven Summits Capital Part 2A of Form ADV – Brochure CS Planning manages $1,960,873,373 of Client assets on a discretionary basis and $0 of Client assets on a non-discretionary basis. These amounts were calculated as of December 31, 2025. Item 5 – Fees and Compensation Investment Advisory services are provided to Client pursuant to an Investment Management Agreement and primarily under the following fee schedules below: ACTIVELY MANAGED ACCOUNTS Balanced Accounts: $0 to $500,000 $500,001 to $1,000,000 $1,000,001 to $3,000,000 $3,000,001 to $5,000,000 $5,000,001 to $20,000,000 Greater than $20,000,000 1.50% 1.25% 1.00% 0.85% 0.75% 0.50% Actively Managed Fixed Income Only Accounts: $0 to $500,000 $500,001 to $3,000,000 $3,000,001 to $6,000,000 $6,000,001 to $10,000,000 Greater than $10,000,000 1.00% 0.85% 0.75% 0.60% 0.40% Fee-Based Variable Annuity: Greater than $50,000 0.85% Short-Term Cash Management Accounts: $0 to $500,000 Greater than $500,000 0.85% 0.60% Note: All fees represented are “not to exceed” levels. We also provide stand-alone Financial Planning/Consulting services on a fixed fee or hourly rate under a separate Financial Planning Agreement. Our fixed fee pricing is quoted for each project and is priced based on the scope and complexity of the project. Our maximum hourly rate is $500 per hour. Notwithstanding the above, fees are generally negotiable. In addition to the fees set-forth above, Clients may be charged an additional investment manager fee of 0.50%. All fees are calculated based upon the fee schedule provided at the opening of the initial account. Part 2A - 2  Seven Summits Capital Part 2A of Form ADV – Brochure Client’s asset management accounts are billed monthly in advance. Fees are paid to us directly from the client’s account by the custodian upon our submission of an invoice. Payment of fees may result in the liquidation of Client’s securities if there is insufficient cash in the account. The fee is based on the market value of the Client’s account on the last trading day of the prior month. Market value includes all account values and transaction information as of the end of each month (not adjusted by any margin debit). To determine value, securities and other instruments traded on a market for which actual transaction prices are publicly reported are generally valued at the last reported sale price on the principal market in which they are traded. Mutual Funds are only valued once per day after the close of the market. Unless otherwise agreed, advisory fees on alternative investments are charged based on their fair market value of the alternative investment as reported by the issuer, sponsor, or independent auditor of the alternative investment. Where market value of the alternative investments is not provided by the issuer, we will make a good faith effort to obtain pricing, either through an independent third party pricing source or through our own independent determination. The monthly fee will be equal to the agreed upon annual rate, multiplied by the market value of the account for that month. This number is then divided by twelve. Fees for a partial month at the commencement or termination of an agreement will be prorated based on the number of days the account was open during the month. Monthly fee adjustments for additional assets received into an account during a month or for partial withdrawals may also be provided as negotiated. We may modify the terms of the fee agreement by giving Clients 30 days written notice in advance. Under certain circumstances, clients may pay commissions and trading fees on trades initiated by us, in addition to other agreed upon fees. Clients may also be charged up to $35.00 per trade as an administrative fee for Client directed trades. Notwithstanding the foregoing, fees follow the prevailing fee schedule. Clients may be required to pay other miscellaneous charges or fees directly to the custodian (e.g. wire fees) as stated in the custodial agreements. Additionally, mutual funds and/or exchange traded funds have additional internal expenses which generally include a fund management fee, other fund expenses, and a possible distribution fee. In addition, some funds charge a redemption fee on shares bought and sold within a short period. Funds describe their expenses in their prospectuses, summary prospectuses, or product descriptions. Clients are advised that these fees are separate and additional expenses incurred by the Client. See Item 12 for additional information on Brokerage Practices. Our fees include the time necessary to work with Client’s attorney, accountant or other third party professionals in reaching agreement on financial planning or investment solutions, as well as assisting those advisors in implementation of all appropriate documents. However, we are not responsible for attorney, accountant or other third party professional fees charged to Client as a result of these activities. Part 2A - 3  Seven Summits Capital Part 2A of Form ADV – Brochure In some instances, we may recommend that all or a portion of Client assets be managed by an unrelated Third Party Asset Manager (“TPAM”), investment manager, or sub-advisor. These arrangements are more fully disclosed in Item 10, below. Generally, Clients pay all Wealth Management Retainer fees monthly in advance. All Wealth Management Agreements may be terminated at any time by providing us with 30 days written notice. If an account is terminated during a month after fees have been deducted, the client will be refunded a prorated portion based on the number of days the account was open during the month. Upon termination, any fees that have been earned by us but not yet paid will be immediately due and payable. Clients are also responsible for all applicable charges including, but not limited to, account administrative fees, account closure fees and all trading costs due to the termination, including any fees the mutual funds may assess. Upon request, we will provide a good-faith estimate of these fees. Certain Advisory Affiliates of CSP are also independently licensed to sell insurance products through various carriers. CSP is a fee only registered investment adviser and does not act as an insurance brokerage or agency and is not otherwise affiliated with any insurance brokerages or agencies. However, a conflict of interest arises when insurance related business is transacted with advisory Clients, because certain individual Advisory Affiliates of CSP are independently licensed to sell insurance products through various carriers. In their capacity as an Insurance Agent, they may receive commissions or other fees from products sold to Clients. As such, Clients are advised that they are under no obligation to use any individual associated with CSP for insurance products or services, and may use any insurance firm or agent they choose. Clients are also advised that the Wealth Management Retainer fees paid to CSP are separate and distinct from the commissions earned by any individual in connection with the sale of insurance or other securities products and CSP does not receive any compensation for products sold by these Advisory Affiliates. Martin J. Curry, DC, CFP®, ChFC®, CLU® is an Investment Advisor Representative of CSP and is dually registered as an Investment Advisor Representative of First Shore Private Wealth LLC, a Maryland state-registered investment advisory firm. CSP and First Shore Private Wealth LLC are separate entities with no common ownership or management affiliation. Because CSP is not involved in the sale of insurance products, we do not know the actual dollar amount of any commission payment to an Insurance Agent. Also, because CSP is neither a broker dealer nor an insurance agency, we do not have the ability to rebate commissions received for the sale of a product and cannot discount the price of a product to make up for any commission that may be received from its sale. Rollover Recommendations As part of our investment advisory services to you, we may recommend that you roll assets from your employer’s retirement plan, such as a 401(k), 457, or ERISA 403(b) account (collectively, a “Plan Account”), to an individual retirement account, such as a SIMPLE IRA, SEP IRA, Traditional IRA, or Roth IRA (collectively, an “IRA Account”) that we will manage on your behalf. We may also recommend rollovers from IRA Accounts to Plan Accounts, from Plan Part 2A - 4  Seven Summits Capital Part 2A of Form ADV – Brochure Accounts to Plan Accounts, and from IRA Accounts to IRA Accounts. When we provide any of the foregoing rollover recommendations we are acting as fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act (“ERISA”) and/or the Internal Revenue Code (“IRC”), as applicable, which are laws governing retirement accounts. If you elect to roll the assets to an IRA that is subject to our management, we will charge you an asset-based fee as set forth in the advisory agreement you executed with our firm. This creates a conflict of interest because it creates a financial incentive for our firm to recommend the rollover to you (i.e., receipt of additional fee-based compensation). You are under no obligation, contractually or otherwise, to complete the rollover. Moreover, if you do complete the rollover, you are under no obligation to have the assets in an IRA managed by our firm. Due to the foregoing conflict of interest, when we make rollover recommendations, we operate under a special rule that requires us to act in your best interests and not put our interests ahead of yours. Under this special rule’s provisions, we must:  meet a professional standard of care when making investment recommendations (give prudent advice);  never put our financial interests ahead of yours when making recommendations (give loyal advice);  avoid misleading statements about conflicts of interest, fees, and investments;  follow policies and procedures designed to ensure that we give advice that is in your best interests;  charge no more than a reasonable fee for our services; and  give you basic information about conflicts of interest. Many employers permit former employees to keep their retirement assets in their company plan. Also, current employees can sometimes move assets out of their company plan before they retire or change jobs. In determining whether to complete the rollover to an IRA, and to the extent the following options are available, you should consider the costs and benefits of a rollover. Note that an employee will typically have four options in this situation: 1. leaving the funds in your employer’s (former employer’s) plan; 2. moving the funds to a new employer’s retirement plan; 3. cashing out and taking a taxable distribution from the plan; or 4. rolling the funds into an IRA rollover account. Each of these options has positives and negatives. Because of that, along with the importance of understanding the differences between these types of accounts, we will provide you with a written explanation of the advantages and disadvantages of both account types and the basis for our belief that the rollover transaction we recommend is in your best interests. As an alternative to providing you with a rollover recommendation, we may instead take an entirely educational approach in accordance with the U.S. Department of Labor’s Interpretive Bulletin 96-1. Under this approach, our role will be limited only to providing you with general Part 2A - 5  Seven Summits Capital Part 2A of Form ADV – Brochure educational materials regarding the pros and cons of rollover transactions. We will make no recommendation to you regarding the prospective rollover of your assets and you are advised to speak with your trusted tax and legal advisors with respect to rollover decisions. As part of this educational approach, we may provide you with materials discussing some or all of the following topics: the general pros and cons of rollover transactions; the benefits of retirement plan participation; the impact of pre-retirement withdrawals on retirement income; the investment options available inside your Plan Account; and high level discussion of general investment concepts (e.g., risk versus return, the benefits of diversification and asset allocation, historical returns of certain asset classes, etc.). We may also provide you with questionnaires and/or interactive investment materials that may provide a means for you to independently determine your future retirement income needs and to assess the impact of different asset allocations on your retirement income. You will make the final rollover decision. Item 6 – Performance-Based Fees and Side-By-Side Management We do not charge any performance-based fees for our services or engage in side-by-side management. Item 7 – Types of Clients We provide investment advice to high net worth individuals, individuals, businesses, pension and profit sharing plans, foundations, trusts, estates, and charitable organizations. Because each Client is unique, they must be willing to be involved in the planning and ongoing processes. Such involvement does not have to be time consuming, however we want our Clients to remain informed about their overall financial situation. Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss We create broadly diversified portfolios in the worldwide fixed-income and equity markets, combined with periodic rebalancing. Our Advisory Affiliates create an investment strategy with each Client, outlining the investment philosophy, management procedures, and long-term goals for the investor. Portfolio design is tailored to each Client’s risk tolerance and preferences. Types of Investments As part of our core investment approach, we offer advice on investments including mutual funds, exchange-traded funds, equity securities, debt securities, certificates of deposit, municipal securities, U.S. government securities, non-traded securities, and money market funds when suitable and appropriate. In limited circumstances, and only when suitable and appropriate, we may offer advice on digital assets and cryptocurrency. Each type of security has its own unique set of risks associated with it, and it would not be possible to disclose all of the specific risks of every type of investment in this brochure. In those limited situations where it is suitable and appropriate to meet a particular Client’s needs, we may also utilize margin to manage an account. Margin occurs when a client pays for part of a purchase and borrows the rest from the brokerage firm that custodies the account. If our Clients have any questions regarding the risks associated with a particular investment, they are encouraged to contact us. Part 2A - 6  Seven Summits Capital Part 2A of Form ADV – Brochure Mutual funds are professionally managed collective investment companies that pool money from many investors and invest in stocks, bonds, short-term money market instruments, other mutual or exchange traded funds, other securities or any combination thereof. The fund will have a manager that trades the fund’s investments in accordance with the fund’s investment objective. While mutual funds generally provide diversification, risks can be significantly increased if the fund is concentrated in a particular sector of the market, primarily invests in small cap or speculative companies, uses leverage (i.e., borrows money) to a significant degree, or concentrates in a particular type of security (i.e., equities) rather than balancing the fund with different types of securities. Other fund risks include foreign securities and currency risk, emerging markets risk, small-cap, mid-cap and large-cap risk, trading risk, and turnover risk that can increase fund expenses and may decrease fund performance. Brokerage and transactions costs incurred by the fund will reduce returns. ETFs are investment funds traded on stock exchanges, much like stocks or equities. An ETF holds assets such as stocks, commodities, or bonds and trades at approximately the same price as the net asset value of its underlying assets over the course of the trading day. Most ETFs track an index, such as the S&P 500. However, some ETFs are fully transparent actively managed funds. Market risk is, perhaps, the most significant risk associated with ETFs. This risk is defined by the day to day fluctuations associated with any exchange traded security, where fluctuations occur in part based on the perception of investors. Individual equity securities (also known simply as “equities” or “stock”) are assessed for risk in numerous ways. Price fluctuations and market risk are the most significant risk concerns. As such, the value of your investment can increase or decrease over time. Furthermore, you should understand that stock prices can be affected by many factors including, but not limited to, the overall health of the economy, the health of the market sector or industry of the issuing company, and national and political events. When investing in stock, it is important to focus on the average returns achieved over a given period of time, across a well-diversified portfolio. Individual debt securities (or “bonds”) are typically safer investments than equity securities, but their risk can also vary widely based on: the financial health of the issuer; the risk that the issuer might default; when the bond is set to mature; and, whether or not the bond can be “called” prior to maturity. When a bond is called, it may not be possible to replace it with a bond of equal character paying the same rate of return. Non-traded Securities can include non-exchanged traded REIT’s, Private Equity, Private Debt, BDC’s, and Preferred Securities. These types of securities have unique and complex risk profiles which are differentiated from exchange-traded securities. These investments are characterized by limited liquidity, high internal fees, and lack of transparency. Primarily we invest with a focus on Long Term Purchases, where securities are purchased with the expectation that the value of those securities will grow over a relatively long period of time, generally greater than one year. Sometimes we will employ a Short Term Purchase strategy where securities are purchased with the expectation that they will be sold within a relatively short period of time, generally less than one year, to take advantage of the securities’ short term price Part 2A - 7  Seven Summits Capital Part 2A of Form ADV – Brochure fluctuations. Short-term trading (in general, selling securities within 30 days of purchasing the same securities) is not a fundamental part of our overall investment strategy. In limited situations we may utilize put and call option strategies or 1X inverse ETF’s in order to mitigate market risk when suitable and appropriate for an individual client’s portfolio. Digital Asset Risk: From time-to-time, and only where suitable for clients, we may recommend investments in certain digital currencies, including, without limitation, Bitcoin, Ethereum, Litecoin, and others (collectively, “Cryptocurrency”). Where exposure to this asset class is appropriate, we will typically, if not exclusively, obtain such exposure through purchases and sales of ETFs and other publicly traded securities available through the Fidelity Digital Assets platform. Investment in Cryptocurrency involves an extremely high degree of risk and is more speculative than an investment in publicly-traded securities like stocks, bonds, mutual funds, and ETFs. Unlike the market valuations of publicly-traded stocks and bonds which can be objectively valued on the basis of the issuer’s assets, income, debts, liabilities, operations, history of credit-worthiness and other factors, prices of Cryptocurrency are based entirely on the market’s perception of value and are subject to rapid changes in market sentiment. Accordingly, Cryptocurrency is subject to an extremely high level of price volatility, including “flash crashes,” and may lose significant value in a matter of minutes, hours, or days. It is not uncommon for the value of Cryptocurrency to move as much as twenty percent (20%) or more in a single day. The ownership of particular Cryptocurrency is opaque and therefore certain Cryptocurrency may be owned and controlled by relatively small number of individuals, increasing the potential for fraud and market-manipulation such as pump-and-dump schemes and other fraudulent criminal schemes. Evaluation and understanding of the features, functions, and other properties of Cryptocurrency requires a high level of technical knowledge and sophistication. The market for Cryptocurrency is in its infancy, is rapidly evolving, and its future is unknown. Governments and central banks do not create, sponsor, support, back, insure, or control Cryptocurrencies and there is no guarantee of their future viability as a store of value or a means of exchange. Federal, state, or foreign governments may restrict the use and exchange of cryptocurrency, and regulation in the United States is still developing. Cryptocurrency is not legal tender in most jurisdictions, including the United States. No laws require individuals or businesses to accept Cryptocurrency as a form of payment and Cryptocurrency does not have any intrinsic value. Its value derives entirely from market forces of supply and demand. Cryptocurrency exchanges and other trading venues on which Cryptocurrencies trade are relatively new and, in most cases, largely unregulated and may therefore be more exposed to fraud and failure than established, regulated exchanges for securities, derivatives, and other currencies. Cryptocurrency exchanges may stop operating or permanently shut down due to fraud, technical glitches, hackers, or malware. Due to relatively recent launches, most Cryptocurrencies have a limited trading history, making it difficult for investors to evaluate investments. Generally, Cryptocurrency transactions are irreversible, such that an improper transfer can only be reversed by the receiver of the cryptocurrency agreeing to return the cryptocurrency to the sender. Part 2A - 8  Seven Summits Capital Part 2A of Form ADV – Brochure Accordingly, investment in Cryptocurrency is not appropriate for all investors and you should only invest “risk capital” in such asset class (e.g., funds, the complete and total loss of which, would have insubstantial effect on your overall financial circumstances and financial goals). Methods of Analysis We may use one or more of the following methods of analysis when formulating investment advice: Top-Down Global Macro-Economic Analysis involves a big-picture analysis of the prevailing economic, demographic and social trends followed by a more focused analysis at the country level, then the industry level and ultimately the specific security level. Mutual Fund/Exchange Traded Fund Analysis involves qualitative analysis looking at factors such as the background and experience of the fund manager and/or the fund company (style, consistency, risk-adjusted performance, management expenses, average daily trading volume, etc.). Fundamental analysis involves the analysis of financial statements, the general financial health of companies, and/or the analysis of management or competitive advantages. This type of analysis concentrates on factors that determine a company’s value and expected future earnings. This strategy would normally encourage equity purchases in stocks that are undervalued or priced below their perceived value. The risk assumed is that the market will fail to reach expectations of perceived value. Investment Risk of Loss As indicated in the descriptions above, investing in securities involves risk of loss that you should be prepared to bear. We do not represent or guarantee that our services or methods of analysis can or will predict future results, successfully identify market tops or bottoms, or insulate Clients from losses due to market corrections or declines. We cannot offer any guarantees or promises that your financial goals and objectives will be met. Past performance is in no way an indication of future performance. Except as may otherwise be provided by law, we are not liable to Clients for: • Any loss that a Client may suffer by reason of any investment decision made or other action taken or omitted in good faith by us with that degree of care, skill, prudence and diligence under the circumstances that a prudent person acting in a fiduciary capacity would use; • Any loss arising from our adherence to a Client’s instructions, or the disregard of our recommendations made to a Client; or • Any act or failure to act by a custodian or other third party to a Client’s account. It is the responsibility of the Client to give us complete information and to notify us of any changes in financial circumstances or goals. Part 2A - 9  Seven Summits Capital Part 2A of Form ADV – Brochure Item 9 – Disciplinary Information Registered investment advisers are required to disclose all material facts regarding any legal or disciplinary events that would be material to your evaluation of or the integrity of the firm’s management. CS Planning Corp. has no information applicable to this Item. Item 10 – Other Financial Industry Activities and Affiliations Affiliated Entities: CSP is affiliated through common ownership and control with Palouse Capital Management, Inc. (“PCM”). PCM and CSP are under common control of Christopher K. Hicks who is considered a control person of each firm because he holds more than 25% ownership interest in each firm. PCM is an investment advisor registered with the Securities and Exchange Commission. PCM offers investment advisory services through numerous Advisory Affiliates to the firm. Outside Business Activities of Advisory Affiliates: As disclosed in Item 5, above, Advisory Affiliates of CSP may also be independently licensed as insurance agents with other agencies. Affiliates may recommend the purchase and sale of certain insurance products to Clients. As a fiduciary, the Affiliate must act primarily for the benefit of CSP Clients and will only transact insurance related business with Clients when the products are fully disclosed, suitable, and appropriate to fit their needs, and in order to simplify the implementation of various wealth management strategies. Martin J. Curry, DC, CFP®, ChFC®, CLU® is an Investment Advisor Representative of CSP and is dually registered as an Investment Advisor Representative of First Shore Private Wealth LLC, a Maryland state-registered investment advisory firm. CSP and First Shore Private Wealth LLC are separate entities with no common ownership or management affiliation. Promotor Relationships We may enter into promoter agreements with individuals or other registered investment advisors. Promoter arrangements and requirements are more fully described in Item 14 (“Client Referrals and Other Compensation”), below. We do not believe this arrangement creates any conflicts of interest with any of our Clients. Other Investment Managers: On occasion, we may recommend and engage affiliated and unaffiliated Third Party Asset Managers (TPAM), investment managers or sub-advisors who provide customized investment portfolio management services. These services may include the construction of investment portfolios, execution of securities purchase and sale transactions, and portfolio administration, including tracking of and reporting on portfolio performance and investment results. We are authorized by our Clients to share non-public, personal information with TPAMs, investment managers, or sub-advisors for the purpose of managing their portfolios. However we Part 2A - 10  Seven Summits Capital Part 2A of Form ADV – Brochure require any TPAM or sub-advisor to execute a confidentiality agreement and not share non-public personal information with any unauthorized person or entity. Clients may be required to enter into a separate advisory agreement with any TPAM, investment manager, or sub-advisor. The use of TPAMs, investment managers, or sub-advisors may cause Clients to incur additional fees. If applicable, any additional fees will be fully disclosed to Clients in an Investment Management Agreement, or a separate agreement with the TPAM or sub-advisor. Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading We have a Code of Ethics which all employees are required to follow. The Code of Ethics outlines our high standard of business conduct, and fiduciary duty to Clients. The Code of Ethics includes provisions relating to the confidentiality of Client information, a prohibition on insider trading, personal securities trading procedures, improper use of Firm property, and diversion of investment and business opportunities, among other things. A copy of the code of ethics is available free of charge to any Client or prospective Client upon request by contacting us at (717) 735-0013. We or individuals associated with our firm may buy and sell some of the same securities for their own account that we buy and sell for Clients. When appropriate we will purchase or sell securities for Clients before purchasing the same for our account or allowing representatives to purchase or sell the same for their own account. However, we do allow the accounts of employees to be included in block trading alongside the accounts of Clients. In some cases, we or our representatives may buy or sell securities for our own account for reasons not related to the strategies adopted for our Clients. Our employees are required to follow the Code of Ethics when making trades for their own accounts in securities which are recommended to and/or purchased for Clients. The Code of Ethics is designed to assure that the personal securities transactions will not interfere with decisions made in the best interest of advisory Clients while at the same time, allowing employees to invest their own accounts. In the event a material conflict of interest not already discussed in this document should arise, we will disclose to our advisory Clients any material conflict of interest relating to us, our representatives, or any of our employees which could reasonably be expected to impair the rendering of unbiased and objective advice. As any advisory situation could present a conflict of interest, we have established the following restrictions to ensure our fiduciary responsibilities: • A director, officer, associated person, or employee of CSP and Seven Summits Capital shall not buy or sell securities for his personal portfolio where his decision is substantially derived, in whole or in part, by reason of his employment unless the information is also available to the investing public on reasonable inquiry. No person associated with CSP and Seven Summits Capital shall prefer his or her own interest to that of the advisory Client. Part 2A - 11  Seven Summits Capital Part 2A of Form ADV – Brochure • We maintain a list of all securities holdings for the firm and for anyone associated with its advisory practice who has access to advisory recommendations. An appropriate officer reviews these holdings on a regular basis. • Any individual not in observance of the above may be subject to discipline up to and including termination. Item 12 – Brokerage Practices Our Clients’ assets are held by independent third-party qualified custodians. We do recommend certain custodians to Clients; however, Clients are not obligated to use any particular custodian recommended by us. We reserve the right to decline acceptance of any Client account for which the Client directs the use of a particular custodian if we believe that this choice would hinder either our fiduciary duty to the Client or our ability to service the account. In recommending custodians, we will comply with its fiduciary duty to seek best execution and with the Securities Exchange Act of 1934. We will take into account such relevant factors as: • • • • Price; The custodian’s facilities, reliability and financial responsibility; The ability of the custodian to effect transactions, particularly with regard to such aspects as timing, order size and execution of order; The research and related brokerage services provided by such custodian to us, notwithstanding that the account may not be the direct or exclusive beneficiary of such services; and Any other factors that we consider to be relevant. • We may aggregate trades for Clients. The allocations of a particular security will be determined by us before the trade is placed with the broker. When practical, Client trades in the same security will be bunched in a single order (a “block”) in an effort to obtain best execution at the best security price available. When employing a block trade: • • • • • We will make reasonable efforts to attempt to fill Client orders by day-end. If the block order is not filled by day-end, we will allocate shares executed to underlying accounts on a pro rata basis, adjusted as necessary to keep Client transaction costs to a minimum. If a block order is filled (full or partial fill) at several prices through multiple trades, an average price and commission will be used for all trades executed; All participants receiving securities from the block trade will receive the average price. Multiple blocks may be executed within a single day. However, only trades executed within the block on the single day may be combined for purposes of calculating the average price. Part 2A - 12  Seven Summits Capital Part 2A of Form ADV – Brochure It is expected that this trade aggregation and allocation policy will be applied consistently. However, if application of this policy results in unfair or inequitable treatment to some or all of our Clients, we may deviate from this policy. Finally, it is our policy to minimize the occurrence of trade errors. Should any trade errors which are attributable to CSP occur, we shall take any steps necessary to put the Client in the position it should have been as if the trade error never occurred. In the event we determine that a bona fide trade error has occurred which is attributable to CSP, we will correct the trade error using funds from our error account. Depending on the internal trade error policies and procedures of the particular custodian, our error account may be debited if the correction results in a loss. Likewise, our error account may be credited if the correction results in a gain. This situation creates a conflict of interest as CSP has an incentive to recommend particular custodians over others that may not have a similar policy. Item 13 – Review of Accounts Client accounts are formally reviewed at least annually. Accounts are reviewed in the context of each Client’s stated investment objectives and guidelines. We have a number of Advisory Affiliates who are assigned as the primary representative to a particular Client’s account. The Advisory Affiliate assigned to a particular Client’s account will be responsible for the periodic reviews to that account. Clients will be provided the Supplemental Brochure (Form ADV Part 2B) of any Advisory Affiliate providing advice related to their account. More frequent reviews may be triggered by a number of reasons including: a change in Client’s investment objectives; tax considerations; large deposits or withdrawals; large sales or purchases; or changes in the economic climate. Investment advisory Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Advisor Affiliates may also provide Clients with periodic written reports summarizing the account activity and performance. Along with these reports, we discuss the asset allocation of the portfolio compared to the portfolio target allocations. Financial Planning Clients will typically receive a completed written financial plan unless otherwise agreed at the start of the engagement. Dependent upon the level and scope of Financial Planning services being provided, Advisor Affiliates will meet with clients at least twice per year or more often as a major life event occurs. Item 14 – Client Referrals and Other Compensation As disclosed under Item 12 (above), we (or our Affiliates) may receive “soft dollars” from certain custodians. The conflicts of interest these types of arrangements present and how we deal with these conflicts are described in detail under Item 12, above. Part 2A - 13  Seven Summits Capital Part 2A of Form ADV – Brochure As disclosed under Items 5 and 10 above, representatives of CSP may also be licensed to sell insurance. The conflicts of interest these arrangements present and how we deal with these conflicts are described in detail under Item 5, above. Promoter Relationships Certain Advisory Affiliates of CSP may enter into promoter agreements that pay cash compensation to third-party intermediaries in exchange for their promotion, referral, and endorsement of our advisory services to prospective clients. The cash compensation paid to such promoters may take the form of a retainer, a flat advertising fee, a fee per referral, and/or a percentage of the advisory fees we collect from referred client accounts. These fees may be paid to the promoter on a one-time or recurring basis. Unless otherwise explicitly disclosed in writing to the client, the cash compensation paid to a promoter will be borne entirely by CSP and the Advisory Affiliate. Referred clients do not pay any additional or increased advisory fees as a result of having been referred to our firm by a paid third-party promoter. We will only engage third-party promoters in accordance with the requirements of the SEC’s “marketing rule” (SEC Rule 206(4)-1), promulgated under the Investment Advisers Act of 1940. Any promoters engaged for this purpose will disclose to you at or reasonably prior to the time of their referral or endorsement of CSP (i) that they will receive compensation from CSP as a result of their endorsement of our firm; (ii) a description of the material terms of the compensation they will receive; and (iii) a brief statement discussing the conflicts of interest arising out of the compensation arrangement and/or the relationship between CSP and the third-party promoter. Clients referred to our firm by a third-party promoter are encouraged to inquire with us if they have any questions about the foregoing arrangements. Item 15 – Custody We have the ability to debit fees, and we may have the ability to disburse or transfer certain client funds pursuant to Standing Letters of Authorization executed by Clients. We do not otherwise have custody of the assets in the account. We shall have no liability to a Client for any loss or other harm to any property in the account, including any harm to any property in the account resulting from the insolvency of the custodian or any acts of the agents or employees of the custodian and whether or not the full amount or such loss is covered by the Securities Investor Protection Corporation (“SIPC”) or any other insurance which may be carried by the custodian. The Client understands that SIPC provides only limited protection for the loss of property held by a custodian. Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Our Advisory Affiliate’s may also provide Clients with periodic written reports summarizing the account activity and performance. We urge all Clients to carefully review statements from the custodian and compare these to any reports that we may provide to you. Our reports may vary from custodial statements based on accounting procedures, reporting dates, or valuation methodologies of certain securities. Part 2A - 14  Seven Summits Capital Part 2A of Form ADV – Brochure Item 16 – Investment Discretion Generally, Clients grant us and our Advisory Affiliates ongoing and continuous discretionary authority to execute investment recommendations in accordance with an agreed upon investment strategy or plan without the Client’s prior approval of each specific transaction. Under discretionary authority, Client allows us to purchase and sell securities and instruments in their account(s), arrange for delivery and payment in connection with the foregoing, select and retain sub-advisors, and act on behalf of the Client in matters necessary or incidental to the handling of the account, including monitoring certain assets. The only restrictions on this discretionary authority are those set by the Client on a case by case basis. In limited circumstances, an Advisory Affiliate will not have discretionary authority to determine or make changes to a Client’s stated investment strategy without the Client’s prior approval. However, CSP will still have complete discretion to implement its trading strategies to update the portfolio allocation within that stated investment strategy, without the Client’s prior approval. In this type of situation, CSP will require authorization from the Client before making any changes to a Client’s investment strategy. CSP will act in accordance with any agreed upon investment strategy, regardless of whether authority is discretionary or non-discretionary. Further, we make it a practice to question Clients to determine if there are any limitations to our authority on such matters. Item 17 – Voting Client Securities We do not have authority to vote and therefore do not vote Client securities. Additionally, we do not provide advice to Clients on how the Client should vote. However, Clients direct us to receive proxy materials from the custodian. When we receive those materials we review the information pertinent to investment decision making, and then dispose of it. Item 18 – Financial Information A portion of hourly rate or fixed fee projects are generally required to be paid in advance, however under no circumstances will we retain more than $1,200.00, more than six months in advance from any Client. We do have discretionary authority over Client funds or securities, but we have no financial commitments that would impair our ability to meet contractual and fiduciary commitments to Clients. Neither CSP, nor any of the principals, nor Curt Stauffer, have been the subject of a bankruptcy petition at any time in the past. We have no financial conditions that would impair our ability to meet contractual commitments to our Clients. Part 2A - 15 

Seven Summits Capital Part 2A of Form ADV – Brochure CS PLANNING CORP DOING BUSINESS AS: SEVEN SUMMITS CAPITAL 1853 William Penn Way, Suite 9 Lancaster, PA 17601 Phone: (717) 735-0013 www.ssummitscapital.com April 28, 2026 This Brochure provides information about the qualifications and business practices of CS Planning Corp. dba Seven Summits Capital. If you have any questions about the contents of this Brochure or to obtain answers and additional information, you may contact us at (717) 877-7422 or cstauffer@ssummitscapital.com. CS Planning Corp is a registered investment adviser with the United States Securities and Exchange Commission (“SEC”). Registration of an investment adviser does not imply any level of skill or training. The information in this Brochure has not been approved or verified by the SEC or by any state securities authority. Additional information about CS Planning Corp. is available on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Part 2A - i  Seven Summits Capital Part 2A of Form ADV – Brochure Item 2 – Material Changes This Item discusses only specific material changes that have been made to our Brochure since our prior annual update dated April 10, 2025. Since that date, we have made the following material changes: Item 10, Item 12 and Item 14 have been updated to reflect that The H Group, Inc., The H Group Washington, Inc., and FocusPoint Solutions, Inc. are no longer affiliated entities of CSP under the common control of Christopher K. Hicks. We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (717) 735-0013 or cstauffer@ssummitscapital.com. Part 2A - ii  Seven Summits Capital Part 2A of Form ADV – Brochure Item 3 – Table of Contents Page Item 1 – Cover Page ......................................................................................................................... i Item 2 – Material Changes .............................................................................................................................. ii Item 4 – Advisory Business ............................................................................................................................ 1 Item 5 – Fees and Compensation ................................................................................................................... 2 Item 6 – Performance-Based Fees and Side-By-Side Management ...................................................... 6 Item 7 – Types of Clients ................................................................................................................................ 6 Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss ............................................... 6 Item 9 – Disciplinary Information ................................................................................................................. 9 Item 10 – Other Financial Industry Activities and Affiliations .............................................................. 9 Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading ..... 10 Item 12 – Brokerage Practices ..................................................................................................................... 11 Item 13 – Review of Accounts ..................................................................................................................... 12 Item 14 – Client Referrals and Other Compensation .............................................................................. 13 Item 15 – Custody ........................................................................................................................................... 14 Item 16 – Investment Discretion ................................................................................................................. 14 Item 17 – Voting Client Securities .............................................................................................................. 14 Item 18 – Financial Information .................................................................................................................. 15 Part 2A - iii  Seven Summits Capital Part 2A of Form ADV – Brochure Item 4 – Advisory Business CS Planning Corp (“CSP”) is an SEC registered investment advisory firm. We provide fee-only investment supervisory, portfolio management, investment consulting and financial planning services. The firm has been in business since 2009. CSP is owned by Christopher K. Hicks, President and Chief Compliance Officer. Our investment advisory services are coordinated through our network of Advisory Affiliates. Advisory Affiliates may have their own legal business entities whose trade names and logos are used for marketing purposes and may appear on marketing materials or client statements. The Client should understand that the businesses are legal entities of the Advisory Affiliate and not of our firm, CSP, and the advisory services of the Advisory Affiliate are provided through our firm, CSP. CSP has the arrangement described above with Seven Summits Capital, LLC, a Pennsylvania limited liability company, managed by Curt Stauffer. Mr. Stauffer is an Investment Advisor Representative associated with CSP, offers investment advisory services exclusively through CSP, and only utilizes Seven Summits Capital for marketing purposes. Seven Summits Capital is not a registered investment advisor and is not affiliated with CSP. Our investment approach utilizes broadly diversified portfolios and a systematic strategy to manage client portfolios. Through our Advisory Affiliates, we help Clients coordinate and prioritize their financial lives with all aspects of their life goals. Integrating investments across all individual retirement accounts, taxable accounts, and employee retirement accounts is crucial to the process. Client input and involvement are critical parts of the financial planning process and implementation of investment decisions. After Client assets are invested, we continuously monitor their investments and provide advice related to ongoing financial and investment needs. Advice and services are tailored to the stated objectives of the Client(s). Our Advisory Affiliates discuss with the Client critically important information such as the Client’s risk tolerance, time horizon, and projected future needs, to formulate an investment strategy. This information and strategy guides us in objectively and suitably managing the Client’s account. Our Advisory Affiliates meet with Clients as needed to review portfolio performance, discuss current issues, and re-assess goals and plans. Our investment recommendations include mutual funds and other investments such as exchange- traded funds, and exchange-listed equity securities, certificates of deposit, municipal securities, U.S. government securities, non-traded securities and money market funds when suitable and appropriate for a Client’s particular situation. If Clients hold other types of investments, we will advise them on those investments also. Clients may impose restrictions on investing in certain securities or types of securities. We consider such restrictions when formulating the Client’s investment strategy. See Item 8 for a description of our investment strategy. We do not manage Wrap Fee programs. CS Planning manages $1,960,873,373 of Client assets on a discretionary basis and $0 of Client assets on a non-discretionary basis. These amounts were calculated as of December 31, 2025. Part 2A - 1  Seven Summits Capital Part 2A of Form ADV – Brochure Item 5 – Fees and Compensation We provide investment supervisory services to Clients pursuant to an Investment Management Agreement and primarily under the following fee schedules below: ACTIVELY MANAGED ACCOUNTS Balanced Accounts: $0 to $500,000 $500,001 to $1,000,000 $1,000,001 to $3,000,000 $3,000,001 to $5,000,000 $5,000,001 and Up 1.25% 1.10% 0.85% 0.75% 0.60% Actively Managed Fixed Income Only Accounts: $0 to $500,000 $500,001 to $3,000,000 $3,000,001 to $6,000,000 $6,000,001 to $10,000,000 Greater than $10,000,000 0.85% 0.70% 0.60% 0.50% 0.40% Concentrated Aggressive Growth Strategy $0 to $3,000,000 $3,000,001 to $10,000,000 1.50% 1.25% Fee-Based Variable Annuity: Greater than $50,000 0.70% Short-Term Cash Management Accounts: $0 to $500,000 Greater than $500,000 0.75% 0.60% Fees are calculated based upon the fee schedule provided at the opening of the initial account. Client’s asset management accounts are billed monthly in advance. Fees are paid to us directly from the client’s account by the custodian upon our submission of an invoice. Payment of fees may result in the liquidation of Client’s securities if there is insufficient cash in the account. The fee is based on the market value of the Client’s account on the last trading day of the prior month. Market value includes all account values and transaction information as of the end of each month (not adjusted by any margin debit). To determine value, securities and other instruments traded on a market for which actual transaction prices are publicly reported are generally valued at the last reported sale price on the principal market in which they are traded. Mutual Funds are only valued once per day after the close of the market. Unless otherwise agreed, advisory fees on Part 2A - 2  Seven Summits Capital Part 2A of Form ADV – Brochure alternative investments are charged based on their fair market value of the alternative investment as reported by the issuer, sponsor, or independent auditor of the alternative investment. Where market value of the alternative investments is not provided by the issuer, we will make a good faith effort to obtain pricing, either through an independent third party pricing source or through our own independent determination. The monthly fee will be equal to the agreed upon annual rate, multiplied by the market value of the account for that month. This number is then divided by twelve. Fees for a partial month at the commencement or termination of an agreement will be prorated based on the number of days the account was open during the month. Monthly fee adjustments for additional assets received into an account during a month or for partial withdrawals may also be provided as negotiated. We may modify the terms of the fee agreement by giving Clients 30 days written notice in advance. Under certain circumstances, clients may pay commissions and trading fees on trades initiated by us, in addition to other agreed upon fees. Clients may also be charged up to $35.00 per trade as an administrative fee for Client directed trades. Notwithstanding the foregoing, fees follow the prevailing fee schedule. Clients may be required to pay other miscellaneous charges or fees directly to the custodian (e.g. wire fees) as stated in the custodial agreements. Additionally, mutual funds and/or exchange traded funds have additional internal expenses which generally include a fund management fee, other fund expenses, and a possible distribution fee. In addition, some funds charge a redemption fee on shares bought and sold within a short period. Funds describe their expenses in their prospectuses, summary prospectuses, or product descriptions. Clients are advised that these fees are separate and additional expenses incurred by the Client. See Item 12 for additional information on Brokerage Practices. Our fees include the time necessary to work with Client’s attorney, accountant or other third party professionals in reaching agreement on financial planning or investment solutions, as well as assisting those advisors in implementation of all appropriate documents. However, we are not responsible for attorney, accountant or other third party professional fees charged to Client as a result of these activities. In some instances, we may recommend that all or a portion of Client assets be managed by an unrelated Third Party Asset Manager (“TPAM”) or sub-advisor. These arrangements are more fully disclosed in Item 10, below. Generally, Clients pay all Wealth Management Retainer fees monthly in advance. All Wealth Management Agreements may be terminated at any time by providing us with 30 days written notice. If an account is terminated during a month after fees have been deducted, the client will be refunded a prorated portion based on the number of days the account was open during the month. Upon termination, any fees that have been earned by us but not yet paid will be immediately due and payable. Clients are also responsible for all applicable charges including, but not limited to, account administrative fees, account closure fees and all trading costs due to the Part 2A - 3  Seven Summits Capital Part 2A of Form ADV – Brochure termination, including any fees the mutual funds may assess. Upon request, we will provide a good-faith estimate of these fees. Certain Advisory Affiliates of CSP are also independently licensed to sell insurance products through various carriers. CSP is a fee only registered investment adviser and does not act as an insurance brokerage or agency and is not otherwise affiliated with any insurance brokerages or agencies. However, a conflict of interest arises when insurance related business is transacted with advisory Clients, because certain individual Advisory Affiliates of CSP are independently licensed to sell insurance products through various carriers. In their capacity as an Insurance Agent, they may receive commissions or other fees from products sold to Clients. As such, Clients are advised that they are under no obligation to use any individual associated with CSP for insurance products or services, and may use any insurance firm or agent they choose. Clients are also advised that the Wealth Management Retainer fees paid to CSP are separate and distinct from the commissions earned by any individual in connection with the sale of insurance or other securities products and CSP does not receive any compensation for products sold by these Advisory Affiliates. Because CSP is not involved in the sale of insurance products, we do not know the actual dollar amount of any commission payment to an Insurance Agent. Also, because CSP is neither a broker dealer nor an insurance agency, we do not have the ability to rebate commissions received for the sale of a product and cannot discount the price of a product to make up for any commission that may be received from its sale. Rollover Recommendations As part of our investment advisory services to you, we may recommend that you roll assets from your employer’s retirement plan, such as a 401(k), 457, or ERISA 403(b) account (collectively, a “Plan Account”), to an individual retirement account, such as a SIMPLE IRA, SEP IRA, Traditional IRA, or Roth IRA (collectively, an “IRA Account”) that we will manage on your behalf. We may also recommend rollovers from IRA Accounts to Plan Accounts, from Plan Accounts to Plan Accounts, and from IRA Accounts to IRA Accounts. When we provide any of the foregoing rollover recommendations we are acting as fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act (“ERISA”) and/or the Internal Revenue Code (“IRC”), as applicable, which are laws governing retirement accounts. If you elect to roll the assets to an IRA that is subject to our management, we will charge you an asset-based fee as set forth in the advisory agreement you executed with our firm. This creates a conflict of interest because it creates a financial incentive for our firm to recommend the rollover to you (i.e., receipt of additional fee-based compensation). You are under no obligation, contractually or otherwise, to complete the rollover. Moreover, if you do complete the rollover, you are under no obligation to have the assets in an IRA managed by our firm. Due to the foregoing conflict of interest, when we make rollover recommendations, we operate under a special rule that requires us to act in your best interests and not put our interests ahead of yours. Under this special rule’s provisions, we must: Part 2A - 4  Seven Summits Capital Part 2A of Form ADV – Brochure  meet a professional standard of care when making investment recommendations (give prudent advice);  never put our financial interests ahead of yours when making recommendations (give loyal advice);  avoid misleading statements about conflicts of interest, fees, and investments;  follow policies and procedures designed to ensure that we give advice that is in your best interests;  charge no more than a reasonable fee for our services; and  give you basic information about conflicts of interest. Many employers permit former employees to keep their retirement assets in their company plan. Also, current employees can sometimes move assets out of their company plan before they retire or change jobs. In determining whether to complete the rollover to an IRA, and to the extent the following options are available, you should consider the costs and benefits of a rollover. Note that an employee will typically have four options in this situation: 1. leaving the funds in your employer’s (former employer’s) plan; 2. moving the funds to a new employer’s retirement plan; 3. cashing out and taking a taxable distribution from the plan; or 4. rolling the funds into an IRA rollover account. Each of these options has positives and negatives. Because of that, along with the importance of understanding the differences between these types of accounts, we will provide you with a written explanation of the advantages and disadvantages of both account types and the basis for our belief that the rollover transaction we recommend is in your best interests. As an alternative to providing you with a rollover recommendation, we may instead take an entirely educational approach in accordance with the U.S. Department of Labor’s Interpretive Bulletin 96-1. Under this approach, our role will be limited only to providing you with general educational materials regarding the pros and cons of rollover transactions. We will make no recommendation to you regarding the prospective rollover of your assets and you are advised to speak with your trusted tax and legal advisors with respect to rollover decisions. As part of this educational approach, we may provide you with materials discussing some or all of the following topics: the general pros and cons of rollover transactions; the benefits of retirement plan participation; the impact of pre-retirement withdrawals on retirement income; the investment options available inside your Plan Account; and high level discussion of general investment concepts (e.g., risk versus return, the benefits of diversification and asset allocation, historical returns of certain asset classes, etc.). We may also provide you with questionnaires and/or interactive investment materials that may provide a means for you to independently determine your future retirement income needs and to assess the impact of different asset allocations on your retirement income. You will make the final rollover decision. Part 2A - 5  Seven Summits Capital Part 2A of Form ADV – Brochure Item 6 – Performance-Based Fees and Side-By-Side Management We do not charge any performance-based fees for our services or engage in side-by-side management. Item 7 – Types of Clients We provide investment advice to high net worth individuals, individuals, businesses, pension and profit sharing plans, foundations, trusts, estates, and charitable organizations. Because each Client is unique, they must be willing to be involved in the planning and ongoing processes. Such involvement does not have to be time consuming, however we want our Clients to remain informed about their overall financial situation. Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss We create broadly diversified portfolios in the worldwide fixed-income and equity markets, combined with periodic rebalancing. Our Advisory Affiliates create an investment strategy with each Client, outlining the investment philosophy, management procedures, and long-term goals for the investor. Portfolio design is tailored to each Client’s risk tolerance and preferences. Types of Investments As part of our core investment approach, we offer advice on investments including mutual funds, exchange-traded funds, equity securities, debt securities, certificates of deposit, municipal securities, U.S. government securities, non-traded securities, and money market funds when suitable and appropriate. In limited circumstances, and only when suitable and appropriate, we may offer advice on digital assets and cryptocurrency. Each type of security has its own unique set of risks associated with it, and it would not be possible to disclose all of the specific risks of every type of investment in this brochure. In those limited situations where it is suitable and appropriate to meet a particular Client’s needs, we may also utilize margin to manage an account. Margin occurs when a client pays for part of a purchase and borrows the rest from the brokerage firm that custodies the account. If our Clients have any questions regarding the risks associated with a particular investment, they are encouraged to contact us. Mutual funds are professionally managed collective investment companies that pool money from many investors and invest in stocks, bonds, short-term money market instruments, other mutual or exchange traded funds, other securities or any combination thereof. The fund will have a manager that trades the fund’s investments in accordance with the fund’s investment objective. While mutual funds generally provide diversification, risks can be significantly increased if the fund is concentrated in a particular sector of the market, primarily invests in small cap or speculative companies, uses leverage (i.e., borrows money) to a significant degree, or concentrates in a particular type of security (i.e., equities) rather than balancing the fund with different types of securities. Other fund risks include foreign securities and currency risk, emerging markets risk, small-cap, mid-cap and large-cap risk, trading risk, and turnover risk that can increase fund expenses and may decrease fund performance. Brokerage and transactions costs incurred by the fund will reduce returns. Part 2A - 6  Seven Summits Capital Part 2A of Form ADV – Brochure ETFs are investment funds traded on stock exchanges, much like stocks or equities. An ETF holds assets such as stocks, commodities, or bonds and trades at approximately the same price as the net asset value of its underlying assets over the course of the trading day. Most ETFs track an index, such as the S&P 500. However, some ETFs are fully transparent actively managed funds. Market risk is, perhaps, the most significant risk associated with ETFs. This risk is defined by the day to day fluctuations associated with any exchange traded security, where fluctuations occur in part based on the perception of investors. Individual equity securities (also known simply as “equities” or “stock”) are assessed for risk in numerous ways. Price fluctuations and market risk are the most significant risk concerns. As such, the value of your investment can increase or decrease over time. Furthermore, you should understand that stock prices can be affected by many factors including, but not limited to, the overall health of the economy, the health of the market sector or industry of the issuing company, and national and political events. When investing in stock, it is important to focus on the average returns achieved over a given period of time, across a well-diversified portfolio. Individual debt securities (or “bonds”) are typically safer investments than equity securities, but their risk can also vary widely based on: the financial health of the issuer; the risk that the issuer might default; when the bond is set to mature; and, whether or not the bond can be “called” prior to maturity. When a bond is called, it may not be possible to replace it with a bond of equal character paying the same rate of return. Non-traded Securities can include non-exchanged traded REIT’s, Private Equity, Private Debt, BDC’s, and Preferred Securities. These types of securities have unique and complex risk profiles which are differentiated from exchange-traded securities. These investments are characterized by limited liquidity, high internal fees, and lack of transparency. Primarily we invest with a focus on Long Term Purchases, where securities are purchased with the expectation that the value of those securities will grow over a relatively long period of time, generally greater than one year. Sometimes we will employ a Short Term Purchase strategy where securities are purchased with the expectation that they will be sold within a relatively short period of time, generally less than one year, to take advantage of the securities’ short term price fluctuations. Short-term trading (in general, selling securities within 30 days of purchasing the same securities) is not a fundamental part of our overall investment strategy. In limited situations we may utilize put and call option strategies or 1X inverse ETF’s in order to mitigate market risk when suitable and appropriate for an individual client’s portfolio. Digital Asset Risk: From time-to-time, and only where suitable for clients, we may recommend investments in certain digital currencies, including, without limitation, Bitcoin, Ethereum, Litecoin, and others (collectively, “Cryptocurrency”). Where exposure to this asset class is appropriate, we will typically, if not exclusively, obtain such exposure through purchases and sales of ETFs and other publicly traded securities available through the Fidelity Digital Assets platform. Part 2A - 7  Seven Summits Capital Part 2A of Form ADV – Brochure Investment in Cryptocurrency involves an extremely high degree of risk and is more speculative than an investment in publicly-traded securities like stocks, bonds, mutual funds, and ETFs. Unlike the market valuations of publicly-traded stocks and bonds which can be objectively valued on the basis of the issuer’s assets, income, debts, liabilities, operations, history of credit-worthiness and other factors, prices of Cryptocurrency are based entirely on the market’s perception of value and are subject to rapid changes in market sentiment. Accordingly, Cryptocurrency is subject to an extremely high level of price volatility, including “flash crashes,” and may lose significant value in a matter of minutes, hours, or days. It is not uncommon for the value of Cryptocurrency to move as much as twenty percent (20%) or more in a single day. The ownership of particular Cryptocurrency is opaque and therefore certain Cryptocurrency may be owned and controlled by relatively small number of individuals, increasing the potential for fraud and market-manipulation such as pump-and-dump schemes and other fraudulent criminal schemes. Evaluation and understanding of the features, functions, and other properties of Cryptocurrency requires a high level of technical knowledge and sophistication. The market for Cryptocurrency is in its infancy, is rapidly evolving, and its future is unknown. Governments and central banks do not create, sponsor, support, back, insure, or control Cryptocurrencies and there is no guarantee of their future viability as a store of value or a means of exchange. Federal, state, or foreign governments may restrict the use and exchange of cryptocurrency, and regulation in the United States is still developing. Cryptocurrency is not legal tender in most jurisdictions, including the United States. No laws require individuals or businesses to accept Cryptocurrency as a form of payment and Cryptocurrency does not have any intrinsic value. Its value derives entirely from market forces of supply and demand. Cryptocurrency exchanges and other trading venues on which Cryptocurrencies trade are relatively new and, in most cases, largely unregulated and may therefore be more exposed to fraud and failure than established, regulated exchanges for securities, derivatives, and other currencies. Cryptocurrency exchanges may stop operating or permanently shut down due to fraud, technical glitches, hackers, or malware. Due to relatively recent launches, most Cryptocurrencies have a limited trading history, making it difficult for investors to evaluate investments. Generally, Cryptocurrency transactions are irreversible, such that an improper transfer can only be reversed by the receiver of the cryptocurrency agreeing to return the cryptocurrency to the sender. Accordingly, investment in Cryptocurrency is not appropriate for all investors and you should only invest “risk capital” in such asset class (e.g., funds, the complete and total loss of which, would have insubstantial effect on your overall financial circumstances and financial goals). Methods of Analysis We may use one or more of the following methods of analysis when formulating investment advice: Top-Down Global Macro-Economic Analysis involves a big-picture analysis of the prevailing economic, demographic and social trends followed by a more focused analysis at the country level, then the industry level and ultimately the specific security level. Part 2A - 8  Seven Summits Capital Part 2A of Form ADV – Brochure Mutual Fund/Exchange Traded Fund Analysis involves qualitative analysis looking at factors such as the background and experience of the fund manager and/or the fund company (style, consistency, risk-adjusted performance, management expenses, average daily trading volume, etc.). Fundamental analysis involves the analysis of financial statements, the general financial health of companies, and/or the analysis of management or competitive advantages. This type of analysis concentrates on factors that determine a company’s value and expected future earnings. This strategy would normally encourage equity purchases in stocks that are undervalued or priced below their perceived value. The risk assumed is that the market will fail to reach expectations of perceived value. Investment Risk of Loss As indicated in the descriptions above, investing in securities involves risk of loss that you should be prepared to bear. We do not represent or guarantee that our services or methods of analysis can or will predict future results, successfully identify market tops or bottoms, or insulate Clients from losses due to market corrections or declines. We cannot offer any guarantees or promises that your financial goals and objectives will be met. Past performance is in no way an indication of future performance. Except as may otherwise be provided by law, we are not liable to Clients for: • Any loss that a Client may suffer by reason of any investment decision made or other action taken or omitted in good faith by us with that degree of care, skill, prudence and diligence under the circumstances that a prudent person acting in a fiduciary capacity would use; • Any loss arising from our adherence to a Client’s instructions, or the disregard of our recommendations made to a Client; or • Any act or failure to act by a custodian or other third party to a Client’s account. It is the responsibility of the Client to give us complete information and to notify us of any changes in financial circumstances or goals. Item 9 – Disciplinary Information Registered investment advisers are required to disclose all material facts regarding any legal or disciplinary events that would be material to your evaluation of or the integrity of the firm’s management. CS Planning Corp. has no information applicable to this Item. Item 10 – Other Financial Industry Activities and Affiliations Affiliated Entities: CSP is affiliated through common ownership and control with Palouse Capital Management, Inc. (“PCM”). PCM and CSP are under common control of Christopher K. Hicks who is considered a control person of each firm because he holds more than 25% ownership interest in each firm. Part 2A - 9  Seven Summits Capital Part 2A of Form ADV – Brochure PCM is an investment advisor registered with the Securities and Exchange Commission. PCM offers investment advisory services through numerous Advisory Affiliates to the firm. Outside Business Activities of Advisory Affiliates: As disclosed in Item 5, above, Advisory Affiliates of CSP may also be independently licensed as insurance agents with other agencies. Affiliates may recommend the purchase and sale of certain insurance products to Clients. As a fiduciary, the Affiliate must act primarily for the benefit of CSP Clients and will only transact insurance related business with Clients when the products are fully disclosed, suitable, and appropriate to fit their needs, and in order to simplify the implementation of various wealth management strategies. Promotor Relationships We may enter into promoter agreements with individuals or other registered investment advisors. Promoter arrangements and requirements are more fully described in Item 14 (“Client Referrals and Other Compensation”), below. We do not believe this arrangement creates any conflicts of interest with any of our Clients. Other Investment Managers: On occasion, we may recommend and engage unaffiliated Third Party Asset Managers (TPAM) or sub-advisors who provide customized investment portfolio management services. These services may include the construction of investment portfolios, execution of securities purchase and sale transactions, and portfolio administration, including tracking of and reporting on portfolio performance and investment results. We are authorized by our Clients to share non-public, personal information with TPAMs or sub- advisors for the purpose of managing their portfolios. However we require any TPAM or sub- advisor to execute a confidentiality agreement and not share non-public personal information with any unauthorized person or entity. Clients are generally required to enter into a separate advisory agreement with any TPAM or sub- advisor. The use of TPAMs or sub-advisors may cause Clients to incur additional fees. If applicable, any additional fees will be fully disclosed to Clients in a separate agreement with the TPAM or sub-advisor. Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading We have a Code of Ethics which all employees are required to follow. The Code of Ethics outlines our high standard of business conduct, and fiduciary duty to Clients. The Code of Ethics includes provisions relating to the confidentiality of Client information, a prohibition on insider trading, personal securities trading procedures, improper use of Firm property, and diversion of investment and business opportunities, among other things. A copy of the code of ethics is available free of charge to any Client or prospective Client upon request by contacting us at (717) 735-0013. We or individuals associated with our firm may buy and sell some of the same securities for their own account that we buy and sell for Clients. When appropriate we will purchase or sell securities for Clients before purchasing the same for our account or allowing representatives to purchase or Part 2A - 10  Seven Summits Capital Part 2A of Form ADV – Brochure sell the same for their own account. However, we do allow the accounts of employees to be included in block trading alongside the accounts of Clients. In some cases, we or our representatives may buy or sell securities for our own account for reasons not related to the strategies adopted for our Clients. Our employees are required to follow the Code of Ethics when making trades for their own accounts in securities which are recommended to and/or purchased for Clients. The Code of Ethics is designed to assure that the personal securities transactions will not interfere with decisions made in the best interest of advisory Clients while at the same time, allowing employees to invest their own accounts. In the event a material conflict of interest not already discussed in this document should arise, we will disclose to our advisory Clients any material conflict of interest relating to us, our representatives, or any of our employees which could reasonably be expected to impair the rendering of unbiased and objective advice. As any advisory situation could present a conflict of interest, we have established the following restrictions to ensure our fiduciary responsibilities: • A director, officer, associated person, or employee of CSP and Seven Summits Capital shall not buy or sell securities for his personal portfolio where his decision is substantially derived, in whole or in part, by reason of his employment unless the information is also available to the investing public on reasonable inquiry. No person associated with CSP and Seven Summits Capital shall prefer his or her own interest to that of the advisory Client. • We maintain a list of all securities holdings for the firm and for anyone associated with its advisory practice who has access to advisory recommendations. An appropriate officer reviews these holdings on a regular basis. • Any individual not in observance of the above may be subject to discipline up to and including termination. Item 12 – Brokerage Practices Our Clients’ assets are held by independent third-party qualified custodians. We do recommend certain custodians to Clients; however, Clients are not obligated to use any particular custodian recommended by us. We reserve the right to decline acceptance of any Client account for which the Client directs the use of a particular custodian if we believe that this choice would hinder either our fiduciary duty to the Client or our ability to service the account. In recommending custodians, we will comply with its fiduciary duty to seek best execution and with the Securities Exchange Act of 1934. We will take into account such relevant factors as: • • • Price; The custodian’s facilities, reliability and financial responsibility; The ability of the custodian to effect transactions, particularly with regard to such aspects as timing, order size and execution of order; Part 2A - 11  Seven Summits Capital Part 2A of Form ADV – Brochure • The research and related brokerage services provided by such custodian to us, notwithstanding that the account may not be the direct or exclusive beneficiary of such services; and Any other factors that we consider to be relevant. • We may aggregate trades for Clients. The allocations of a particular security will be determined by us before the trade is placed with the broker. When practical, Client trades in the same security will be bunched in a single order (a “block”) in an effort to obtain best execution at the best security price available. When employing a block trade: • • • • • We will make reasonable efforts to attempt to fill Client orders by day-end. If the block order is not filled by day-end, we will allocate shares executed to underlying accounts on a pro rata basis, adjusted as necessary to keep Client transaction costs to a minimum. If a block order is filled (full or partial fill) at several prices through multiple trades, an average price and commission will be used for all trades executed; All participants receiving securities from the block trade will receive the average price. Multiple blocks may be executed within a single day. However, only trades executed within the block on the single day may be combined for purposes of calculating the average price. It is expected that this trade aggregation and allocation policy will be applied consistently. However, if application of this policy results in unfair or inequitable treatment to some or all of our Clients, we may deviate from this policy. Finally, it is our policy to minimize the occurrence of trade errors. Should any trade errors which are attributable to CSP occur, we shall take any steps necessary to put the Client in the position it should have been as if the trade error never occurred. In the event we determine that a bona fide trade error has occurred which is attributable to CSP, we will correct the trade error using funds from our error account. Depending on the internal trade error policies and procedures of the particular custodian, our error account may be debited if the correction results in a loss. Likewise, our error account may be credited if the correction results in a gain. This situation creates a conflict of interest as CSP has an incentive to recommend particular custodians over others that may not have a similar policy. Item 13 – Review of Accounts Client accounts are formally reviewed at least annually. Accounts are reviewed in the context of each Client’s stated investment objectives and guidelines. We have a number of Advisory Affiliates who are assigned as the primary representative to a particular Client’s account. The Advisory Affiliate assigned to a particular Client’s account will be responsible for the periodic reviews to that account. Clients will be provided the Supplemental Brochure (Form ADV Part 2B) of any Advisory Affiliate providing advice related to their account. Part 2A - 12  Seven Summits Capital Part 2A of Form ADV – Brochure More frequent reviews may be triggered by a number of reasons including: a change in Client’s investment objectives; tax considerations; large deposits or withdrawals; large sales or purchases; or changes in the economic climate. Investment advisory Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Advisor Affiliates may also provide Clients with periodic written reports summarizing the account activity and performance. Along with these reports, we discuss the asset allocation of the portfolio compared to the portfolio target allocations. Financial Planning Clients will typically receive a completed written financial plan unless otherwise agreed at the start of the engagement. Dependent upon the level and scope of Financial Planning services being provided, Advisor Affiliates will meet with clients at least twice per year or more often as a major life event occurs. Item 14 – Client Referrals and Other Compensation As disclosed under Item 12 (above), we (or our Affiliates) may receive “soft dollars” from certain custodians. The conflicts of interest these types of arrangements present and how we deal with these conflicts are described in detail under Item 12, above. As disclosed under Items 5 and 10 above, representatives of CSP may also be licensed to sell insurance. The conflicts of interest these arrangements present and how we deal with these conflicts are described in detail under Item 5, above. Promoter Relationships Certain Advisory Affiliates of CSP may enter into promoter agreements that pay cash compensation to third-party intermediaries in exchange for their promotion, referral, and endorsement of our advisory services to prospective clients. The cash compensation paid to such promoters may take the form of a retainer, a flat advertising fee, a fee per referral, and/or a percentage of the advisory fees we collect from referred client accounts. These fees may be paid to the promoter on a one-time or recurring basis. Unless otherwise explicitly disclosed in writing to the client, the cash compensation paid to a promoter will be borne entirely by CSP and the Advisory Affiliate. Referred clients do not pay any additional or increased advisory fees as a result of having been referred to our firm by a paid third-party promoter. We will only engage third-party promoters in accordance with the requirements of the SEC’s “marketing rule” (SEC Rule 206(4)-1), promulgated under the Investment Advisers Act of 1940. Any promoters engaged for this purpose will disclose to you at or reasonably prior to the time of their referral or endorsement of CSP (i) that they will receive compensation from CSP as a result of their endorsement of our firm; (ii) a description of the material terms of the compensation they will receive; and (iii) a brief statement discussing the conflicts of interest arising out of the compensation arrangement and/or the relationship between CSP and the third-party promoter. Clients referred to our firm by a third-party promoter are encouraged to inquire with us if they have any questions about the foregoing arrangements. Part 2A - 13  Seven Summits Capital Part 2A of Form ADV – Brochure Item 15 – Custody We have the ability to debit fees, and we may have the ability to disburse or transfer certain client funds pursuant to Standing Letters of Authorization executed by Clients. We do not otherwise have custody of the assets in the account. We shall have no liability to a Client for any loss or other harm to any property in the account, including any harm to any property in the account resulting from the insolvency of the custodian or any acts of the agents or employees of the custodian and whether or not the full amount or such loss is covered by the Securities Investor Protection Corporation (“SIPC”) or any other insurance which may be carried by the custodian. The Client understands that SIPC provides only limited protection for the loss of property held by a custodian. Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Our Advisory Affiliate’s may also provide Clients with periodic written reports summarizing the account activity and performance. We urge all Clients to carefully review statements from the custodian and compare these to any reports that we may provide to you. Our reports may vary from custodial statements based on accounting procedures, reporting dates, or valuation methodologies of certain securities. Item 16 – Investment Discretion Generally, Clients grant us and our Advisory Affiliates ongoing and continuous discretionary authority to execute investment recommendations in accordance with an agreed upon investment strategy or plan without the Client’s prior approval of each specific transaction. Under discretionary authority, Client allows us to purchase and sell securities and instruments in their account(s), arrange for delivery and payment in connection with the foregoing, select and retain sub-advisors, and act on behalf of the Client in matters necessary or incidental to the handling of the account, including monitoring certain assets. The only restrictions on this discretionary authority are those set by the Client on a case by case basis. In limited circumstances, an Advisory Affiliate will not have discretionary authority to determine or make changes to a Client’s stated investment strategy without the Client’s prior approval. However, CSP will still have complete discretion to implement its trading strategies to update the portfolio allocation within that stated investment strategy, without the Client’s prior approval. In this type of situation, CSP will require authorization from the Client before making any changes to a Client’s investment strategy. CSP will act in accordance with any agreed upon investment strategy, regardless of whether authority is discretionary or non-discretionary. Further, we make it a practice to question Clients to determine if there are any limitations to our authority on such matters. Item 17 – Voting Client Securities We do not have authority to vote and therefore do not vote Client securities. Additionally, we do not provide advice to Clients on how the Client should vote. However, Clients direct us to receive Part 2A - 14  Seven Summits Capital Part 2A of Form ADV – Brochure proxy materials from the custodian. When we receive those materials we review the information pertinent to investment decision making, and then dispose of it. Item 18 – Financial Information A portion of hourly rate or fixed fee projects are generally required to be paid in advance, however under no circumstances will we retain more than $1,200.00, more than six months in advance from any Client. We do have discretionary authority over Client funds or securities, but we have no financial commitments that would impair our ability to meet contractual and fiduciary commitments to Clients. Neither CSP, nor any of the principals, nor Curt Stauffer, have been the subject of a bankruptcy petition at any time in the past. We have no financial conditions that would impair our ability to meet contractual commitments to our Clients. Part 2A - 15 

CS Planning Corp dba Nine Pines Ventures Part 2A of Form ADV – Brochure CS PLANNING CORP DBA NINE PINES VENTURES 15 Stow Court San Ramon, CA 94583 (925) 548-3957 April 27, 2026 This Brochure provides information about the qualifications and business practices of CS Planning Corp. dba Nine Pines Ventures. If you have any questions about the contents of this Brochure or to obtain answers and additional information, you may contact us at (925) 548-3957 or ron.moore@ninepinesventures.com. CS Planning Corp is a registered investment adviser with the United States Securities and Exchange Commission (“SEC”). Registration of an investment adviser does not imply any level of skill or training. The information in this Brochure has not been approved or verified by the SEC or by any state securities authority. Additional information about CS Planning Corp. is available on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. Part 2A - i  CS Planning Corp dba Nine Pines Ventures Part 2A of Form ADV – Brochure Item 2 – Material Changes We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will be included as “Exhibit A” to this Brochure and will be available on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is 149937. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (925) 548-3957 or ron.moore@ninepinesventures.com. Part 2A - ii  CS Planning Corp dba Nine Pines Ventures Part 2A of Form ADV – Brochure Item 3 – Table of Contents Page Item 1 – Cover Page ......................................................................................................................... i Item 2 – Material Changes .............................................................................................................. ii Item 3 – Table of Contents ............................................................................................................. iii Item 4 – Advisory Business ............................................................................................................ 1 Item 5 – Fees and Compensation .................................................................................................... 2 Item 6 – Performance-Based Fees and Side-By-Side Management ............................................... 6 Item 7 – Types of Clients ................................................................................................................ 6 Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss ........................................ 6 Item 9 – Disciplinary Information .................................................................................................. 9 Item 10 – Other Financial Industry Activities and Affiliations .................................................... 10 Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading ... 11 Item 12 – Brokerage Practices ...................................................................................................... 12 Item 13 – Review of Accounts ...................................................................................................... 13 Item 14 – Client Referrals and Other Compensation .................................................................... 13 Item 15 – Custody ......................................................................................................................... 14 Item 16 – Investment Discretion ................................................................................................... 14 Item 17 – Voting Client Securities................................................................................................ 15 Item 18 – Financial Information ................................................................................................... 15 Exhibit A – Summary of Material Changes .................................................................................... 1 Part 2A - iii  CS Planning Corp dba Nine Pines Ventures Part 2A of Form ADV – Brochure Item 4 – Advisory Business CS Planning Corp (“CSP”) is an SEC registered investment advisory firm located in Portland, Oregon. We provide fee-only investment supervisory, portfolio management, investment consulting and financial planning services. The firm has been in business since 2009. CSP is owned by Christopher K. Hicks, President and Chief Compliance Officer. Our investment advisory services are coordinated through our network of Advisory Affiliates. Advisory Affiliates may have their own legal business entities whose trade names and logos are used for marketing purposes and may appear on marketing materials or client statements. The Client should understand that the businesses are legal entities of the Advisory Affiliate and not of our firm, CSP, and the advisory services of the Advisory Affiliate are provided through our firm, CSP. CSP has the arrangement described above with Ronald D. Moore, a sole proprietor doing business as Nine Pines Ventures. Ronald D. Moore is an Investment Advisor Representative associated with CSP, offers investment advisory services exclusively through CSP, and only utilizes Nine Pines Ventures for marketing purposes. Nine Pines Ventures is not a registered investment advisor and is not affiliated with CSP. Our investment approach utilizes broadly diversified portfolios and a systematic strategy to manage client portfolios. Through our Advisory Affiliates, we help Clients coordinate and prioritize their financial lives with all aspects of their life goals. Integrating investments across all individual retirement accounts, taxable accounts, and employee retirement accounts is crucial to the process. Client input and involvement are critical parts of the financial planning process and implementation of investment decisions. After Client assets are invested, we continuously monitor their investments and provide advice related to ongoing financial and investment needs. Advice and services are tailored to the stated objectives of the Client(s). Our Advisory Affiliates discuss with the Client critically important information such as the Client’s risk tolerance, time horizon, and projected future needs, to formulate an investment strategy. This information and strategy guides us in objectively and suitably managing the Client’s account. Our Advisory Affiliates meet with Clients as needed to review portfolio performance, discuss current issues, and re-assess goals and plans. Our investment recommendations include mutual funds and other investments such as exchange- traded funds, closed-end funds, and exchange-listed equity securities, certificates of deposit, municipal securities, U.S. government securities and money market funds when suitable and appropriate for a Client’s particular situation. If Clients hold other types of investments, we will advise them on those investments also. Clients may impose restrictions on investing in certain securities or types of securities. We consider such restrictions when formulating the Client’s investment strategy. See Item 8 for a description of our investment strategy. We do not manage Wrap Fee programs. CS Planning manages $1,960,873,373 of Client assets on a discretionary basis and $0 of Client assets on a non-discretionary basis. These amounts were calculated as of December 31, 2025. Part 2A - 1  CS Planning Corp dba Nine Pines Ventures Part 2A of Form ADV – Brochure Item 5 – Fees and Compensation We provide investment supervisory, financial planning and investment consulting services to Clients primarily under the following fee schedule below: We may also provide standalone consulting or financial planning services to Clients on a fixed fee or hourly rate. Our fixed fee pricing is quoted for each project, and is based on the scope and complexity of the project. Our maximum hourly rate is $250 per hour. Consulting or financial planning services Prior to commencing planning services, Clients enter into a Consulting or Financial Planning Agreement which sets forth the services being provided and the fees being charged. Notwithstanding the above, fees are generally negotiable. Client’s asset management accounts are billed monthly in arrears. Fees are paid to us directly from the client’s account by the custodian upon our submission of an invoice. Payment of fees may result in the liquidation of Client’s securities if there is insufficient cash in the account. The fee is based on the market value of the Client’s account on the last trading day of the prior month. Market value includes all account values and transaction information as of the end of each month (not adjusted by any margin debit). To determine value, securities and other instruments traded on a market for which actual transaction prices are publicly reported are generally valued at the last reported sale price on the principal market in which they are traded. Mutual Funds are only valued once per day after the close of the market. Whenever valuation information for specific, illiquid, foreign, private or other investments is not available through the custodian, our approach will be to value at zero. We do this in order to not overvalue a position which could potentially over inflate billing calculations. Alternatively, we may also seek to obtain and document price information from at least one independent source, whether it be a broker-dealer, bank, pricing service or other source. Part 2A - 2  CS Planning Corp dba Nine Pines Ventures Part 2A of Form ADV – Brochure The monthly fee will be equal to the agreed upon annual rate, multiplied by the market value of the account for that month. This number is then divided by twelve. Fees for a partial month at the commencement or termination of an agreement will be prorated based on the number of days the account was open during the month. Monthly fee adjustments for additional assets received into an account during a month or for partial withdrawals may also be provided as negotiated. We may modify the terms of the fee agreement by giving Clients 30 days written notice in advance. Clients may pay commissions and trading fees on trades initiated by us, in addition to other agreed upon fees. Clients may also be charged up to $35.00 per trade as an administrative fee for Client directed trades. Notwithstanding the foregoing, fees are generally negotiable. Clients may be required to pay other miscellaneous charges or fees directly to the custodian (e.g. wire fees) as stated in the custodial agreements. Additionally, mutual funds and/or exchange traded funds have additional internal expenses which generally include a fund management fee, other fund expenses, and a possible distribution fee. In addition, some funds charge a redemption fee on shares bought and sold within a short period. Funds describe their expenses in their prospectuses, summary prospectuses, or product descriptions. Clients are advised that these fees are separate and additional expenses incurred by the Client. See Item 12 for additional information on Brokerage Practices. Our fees include the time necessary to work with Client’s attorney, accountant or other third party professionals in reaching agreement on financial planning or investment solutions, as well as assisting those advisors in implementation of all appropriate documents. However, we are not responsible for attorney, accountant or other third party professional fees charged to Client as a result of these activities. In some instances, we may recommend that all or a portion of Client assets be managed by an unrelated Third Party Asset Manager (“TPAM”) or sub-advisor. These arrangements are more fully disclosed in Item 10, below. Generally, Clients pay all Wealth Management Retainer fees monthly in arrears. All Wealth Management agreements may be terminated at any time by providing us with 30 days written notice. Upon termination, any fees that have been earned by us but not yet paid will be immediately due and payable. Clients are also responsible for all applicable charges including, but not limited to, account administrative fees, account closure fees and all trading costs due to the termination, including any fees the mutual funds may assess. Upon request, we will provide a good-faith estimate of these fees. Payment of fixed fee projects shall be made as agreed by the parties. Hourly rate projects are generally invoiced by us with payment due by the Client upon receipt of the invoice. We may estimate the number of hours necessary to complete a project, and we may collect a portion of this estimate up front and invoice the balance. Upon termination of any hourly or fixed fee project, any prepaid but unearned fees will be promptly refunded to the Client. Part 2A - 3  CS Planning Corp dba Nine Pines Ventures Part 2A of Form ADV – Brochure Certain Advisory Affiliates of CSP are also independently licensed to sell insurance products through various carriers. CSP is a fee only registered investment adviser and does not act as an insurance brokerage or agency and is not otherwise affiliated with any insurance brokerages or agencies. However, a conflict of interest arises when insurance related business is transacted with advisory Clients, because certain individual Advisory Affiliates of CSP are independently licensed to sell insurance products through various carriers. In their capacity as an Insurance Agent, they may receive commissions or other fees from products sold to Clients. As such, Clients are advised that they are under no obligation to use any individual associated with CSP for insurance products or services, and may use any insurance firm or agent they choose. Clients are also advised that the Wealth Management Retainer fees paid to CSP are separate and distinct from the commissions earned by any individual in connection with the sale of insurance or other securities products and CSP does not receive any compensation for products sold by these Advisory Affiliates. Because CSP is not involved in the sale of insurance products or securities, we do not know the actual dollar amount of any commission payment to an Insurance Agent or Registered Representative. Also, because CSP is neither a broker dealer nor an insurance agency, we do not have the ability to rebate commissions received for the sale of a product and cannot discount the price of a product to make up for any commission that may be received from its sale. Rollover Recommendations As part of our investment advisory services to you, we may recommend that you roll assets from your employer’s retirement plan, such as a 401(k), 457, or ERISA 403(b) account (collectively, a “Plan Account”), to an individual retirement account, such as a SIMPLE IRA, SEP IRA, Traditional IRA, or Roth IRA (collectively, an “IRA Account”) that we will manage on your behalf. We may also recommend rollovers from IRA Accounts to Plan Accounts, from Plan Accounts to Plan Accounts, and from IRA Accounts to IRA Accounts. When we provide any of the foregoing rollover recommendations we are acting as fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act (“ERISA”) and/or the Internal Revenue Code (“IRC”), as applicable, which are laws governing retirement accounts. If you elect to roll the assets to an IRA that is subject to our management, we will charge you an asset-based fee as set forth in the advisory agreement you executed with our firm. This creates a conflict of interest because it creates a financial incentive for our firm to recommend the rollover to you (i.e., receipt of additional fee-based compensation). You are under no obligation, contractually or otherwise, to complete the rollover. Moreover, if you do complete the rollover, you are under no obligation to have the assets in an IRA managed by our firm. Due to the foregoing conflict of interest, when we make rollover recommendations, we operate under a special rule that requires us to act in your best interests and not put our interests ahead of yours. Under this special rule’s provisions, we must: Part 2A - 4  CS Planning Corp dba Nine Pines Ventures Part 2A of Form ADV – Brochure  meet a professional standard of care when making investment recommendations (give prudent advice);  never put our financial interests ahead of yours when making recommendations (give loyal advice);  avoid misleading statements about conflicts of interest, fees, and investments;  follow policies and procedures designed to ensure that we give advice that is in your best interests;  charge no more than a reasonable fee for our services; and  give you basic information about conflicts of interest. Many employers permit former employees to keep their retirement assets in their company plan. Also, current employees can sometimes move assets out of their company plan before they retire or change jobs. In determining whether to complete the rollover to an IRA, and to the extent the following options are available, you should consider the costs and benefits of a rollover. Note that an employee will typically have four options in this situation: 1. leaving the funds in your employer’s (former employer’s) plan; 2. moving the funds to a new employer’s retirement plan; 3. cashing out and taking a taxable distribution from the plan; or 4. rolling the funds into an IRA rollover account. Each of these options has positives and negatives. Because of that, along with the importance of understanding the differences between these types of accounts, we will provide you with a written explanation of the advantages and disadvantages of both account types and the basis for our belief that the rollover transaction we recommend is in your best interests. As an alternative to providing you with a rollover recommendation, we may instead take an entirely educational approach in accordance with the U.S. Department of Labor’s Interpretive Bulletin 96-1. Under this approach, our role will be limited only to providing you with general educational materials regarding the pros and cons of rollover transactions. We will make no recommendation to you regarding the prospective rollover of your assets and you are advised to speak with your trusted tax and legal advisors with respect to rollover decisions. As part of this educational approach, we may provide you with materials discussing some or all of the following topics: the general pros and cons of rollover transactions; the benefits of retirement plan participation; the impact of pre-retirement withdrawals on retirement income; the investment options available inside your Plan Account; and high level discussion of general investment concepts (e.g., risk versus return, the benefits of diversification and asset allocation, historical returns of certain asset classes, etc.). We may also provide you with questionnaires and/or interactive investment materials that may provide a means for you to independently determine your future retirement income needs and to assess the impact of different asset allocations on your retirement income. You will make the final rollover decision. Part 2A - 5  CS Planning Corp dba Nine Pines Ventures Part 2A of Form ADV – Brochure Item 6 – Performance-Based Fees and Side-By-Side Management We do not charge any performance-based fees for our services or engage in side-by-side management. Item 7 – Types of Clients We provide investment advice to high net worth individuals, individuals, businesses, pension and profit sharing plans, foundations, trusts, estates, and charitable organizations. Because each Client is unique, they must be willing to be involved in the planning and ongoing processes. Such involvement does not have to be time consuming, however we want our Clients to remain informed about their overall financial situation. Item 8 – Methods of Analysis, Investment Strategies and Risk of Loss We create broadly diversified portfolios in the worldwide fixed-income and equity markets, combined with periodic rebalancing. Our Advisory Affiliates create an investment strategy with each Client, outlining the investment philosophy, management procedures, and long-term goals for the investor. Portfolio design is tailored to each Client’s risk tolerance and preferences. Types of Investments As part of our core investment approach, we offer advice on investments including mutual funds, exchange-traded funds, closed end funds, equity securities, debt securities, certificates of deposit, municipal securities, U.S. government securities, and money market funds when suitable and appropriate. In limited circumstances, and only when suitable and appropriate, we may offer advice on digital assets and cryptocurrency. Each type of security has its own unique set of risks associated with it, and it would not be possible to disclose all of the specific risks of every type of investment in this brochure. In those limited situations where it is suitable and appropriate to meet a particular Client’s needs, we may also utilize margin to manage an account. Margin occurs when a client pays for part of a purchase and borrows the rest from the brokerage firm that custodies the account. If our Clients have any questions regarding the risks associated with a particular investment, they are encouraged to contact us. Mutual funds are professionally managed collective investment companies that pool money from many investors and invest in stocks, bonds, short-term money market instruments, other mutual or exchange traded funds, other securities or any combination thereof. The fund will have a manager that trades the fund’s investments in accordance with the fund’s investment objective. While mutual funds generally provide diversification, risks can be significantly increased if the fund is concentrated in a particular sector of the market, primarily invests in small cap or speculative companies, uses leverage (i.e., borrows money) to a significant degree, or concentrates in a particular type of security (i.e., equities) rather than balancing the fund with different types of securities. Other fund risks include foreign securities and currency risk, emerging markets risk, small-cap, mid-cap and large-cap risk, trading risk, and turnover risk that can increase fund Part 2A - 6  CS Planning Corp dba Nine Pines Ventures Part 2A of Form ADV – Brochure expenses and may decrease fund performance. Brokerage and transactions costs incurred by the fund will reduce returns. ETFs are investment funds traded on stock exchanges, much like stocks or equities. An ETF holds assets such as stocks, commodities, or bonds and trades at approximately the same price as the net asset value of its underlying assets over the course of the trading day. Most ETFs track an index, such as the S&P 500. However, some ETFs are fully transparent actively managed funds. Market risk is, perhaps, the most significant risk associated with ETFs. This risk is defined by the day to day fluctuations associated with any exchange traded security, where fluctuations occur in part based on the perception of investors. Individual equity securities (also known simply as “equities” or “stock”) are assessed for risk in numerous ways. Price fluctuations and market risk are the most significant risk concerns. As such, the value of your investment can increase or decrease over time. Furthermore, you should understand that stock prices can be affected by many factors including, but not limited to, the overall health of the economy, the health of the market sector or industry of the issuing company, and national and political events. When investing in stock, it is important to focus on the average returns achieved over a given period of time, across a well-diversified portfolio. Individual debt securities (or “bonds”) are typically safer investments than equity securities, but their risk can also vary widely based on: the financial health of the issuer; the risk that the issuer might default; when the bond is set to mature; and, whether or not the bond can be “called” prior to maturity. When a bond is called, it may not be possible to replace it with a bond of equal character paying the same rate of return. Primarily we invest with a focus on Long Term Purchases, where securities are purchased with the expectation that the value of those securities will grow over a relatively long period of time, generally greater than one year. Sometimes we will employ a Short Term Purchase strategy where securities are purchased with the expectation that they will be sold within a relatively short period of time, generally less than one year, to take advantage of the securities’ short term price fluctuations. Short-term trading (in general, selling securities within 30 days of purchasing the same securities) is not a fundamental part of our overall investment strategy. In limited situations we may utilize put and call option strategies in order to mitigate market risk when suitable and appropriate for an individual client’s portfolio. Digital Asset Risk: From time-to-time, and only where suitable for clients, we may recommend investments in certain digital currencies, including, without limitation, Bitcoin, Ethereum, Litecoin, and others (collectively, “Cryptocurrency”). Where exposure to this asset class is appropriate, we will typically, if not exclusively, obtain such exposure through purchases and sales of ETFs and other publicly traded securities available through the Fidelity Digital Assets platform. Investment in Cryptocurrency involves an extremely high degree of risk and is more speculative than an investment in publicly-traded securities like stocks, bonds, mutual funds, and ETFs. Unlike the market valuations of publicly-traded stocks and bonds which can be objectively valued on the Part 2A - 7  CS Planning Corp dba Nine Pines Ventures Part 2A of Form ADV – Brochure basis of the issuer’s assets, income, debts, liabilities, operations, history of credit-worthiness and other factors, prices of Cryptocurrency are based entirely on the market’s perception of value and are subject to rapid changes in market sentiment. Accordingly, Cryptocurrency is subject to an extremely high level of price volatility, including “flash crashes,” and may lose significant value in a matter of minutes, hours, or days. It is not uncommon for the value of Cryptocurrency to move as much as twenty percent (20%) or more in a single day. The ownership of particular Cryptocurrency is opaque and therefore certain Cryptocurrency may be owned and controlled by relatively small number of individuals, increasing the potential for fraud and market-manipulation such as pump-and-dump schemes and other fraudulent criminal schemes. Evaluation and understanding of the features, functions, and other properties of Cryptocurrency requires a high level of technical knowledge and sophistication. The market for Cryptocurrency is in its infancy, is rapidly evolving, and its future is unknown. Governments and central banks do not create, sponsor, support, back, insure, or control Cryptocurrencies and there is no guarantee of their future viability as a store of value or a means of exchange. Federal, state, or foreign governments may restrict the use and exchange of cryptocurrency, and regulation in the United States is still developing. Cryptocurrency is not legal tender in most jurisdictions, including the United States. No laws require individuals or businesses to accept Cryptocurrency as a form of payment and Cryptocurrency does not have any intrinsic value. Its value derives entirely from market forces of supply and demand. Cryptocurrency exchanges and other trading venues on which Cryptocurrencies trade are relatively new and, in most cases, largely unregulated and may therefore be more exposed to fraud and failure than established, regulated exchanges for securities, derivatives, and other currencies. Cryptocurrency exchanges may stop operating or permanently shut down due to fraud, technical glitches, hackers, or malware. Due to relatively recent launches, most Cryptocurrencies have a limited trading history, making it difficult for investors to evaluate investments. Generally, Cryptocurrency transactions are irreversible, such that an improper transfer can only be reversed by the receiver of the cryptocurrency agreeing to return the cryptocurrency to the sender. Accordingly, investment in Cryptocurrency is not appropriate for all investors and you should only invest “risk capital” in such asset class (e.g., funds, the complete and total loss of which, would have insubstantial effect on your overall financial circumstances and financial goals). Methods of Analysis We may use one or more of the following methods of analysis when formulating investment advice: Top-Down Global Macro-Economic Analysis involves a big-picture analysis of the prevailing economic, demographic and social trends followed by a more focused analysis at the country level, then the industry level and ultimately the specific security level. Mutual Fund/Exchange Traded Fund Analysis involves qualitative analysis looking at factors such as the background and experience of the fund manager and/or the fund company (style, Part 2A - 8  CS Planning Corp dba Nine Pines Ventures Part 2A of Form ADV – Brochure consistency, risk-adjusted performance, management expenses, average daily trading volume, etc.). Fundamental analysis involves the analysis of financial statements, the general financial health of companies, and/or the analysis of management or competitive advantages. This type of analysis concentrates on factors that determine a company’s value and expected future earnings. This strategy would normally encourage equity purchases in stocks that are undervalued or priced below their perceived value. The risk assumed is that the market will fail to reach expectations of perceived value. Investment Risk of Loss As indicated in the descriptions above, investing in securities involves risk of loss that you should be prepared to bear. We do not represent or guarantee that our services or methods of analysis can or will predict future results, successfully identify market tops or bottoms, or insulate Clients from losses due to market corrections or declines. We cannot offer any guarantees or promises that your financial goals and objectives will be met. Past performance is in no way an indication of future performance. Except as may otherwise be provided by law, we are not liable to Clients for: • Any loss that a Client may suffer by reason of any investment decision made or other action taken or omitted in good faith by us with that degree of care, skill, prudence and diligence under the circumstances that a prudent person acting in a fiduciary capacity would use; • Any loss arising from our adherence to a Client’s instructions, or the disregard of our recommendations made to a Client; or • Any act or failure to act by a custodian or other third party to a Client’s account. It is the responsibility of the Client to give us complete information and to notify us of any changes in financial circumstances or goals. Item 9 – Disciplinary Information Registered investment advisers are required to disclose all material facts regarding any legal or disciplinary events that would be material to your evaluation of or the integrity of the firm’s management. CS Planning Corp. has no information applicable to this Item. Nine Pines Ventures Principal, Ronald D. Moore, has never been subject to any legal or disciplinary proceedings which would be considered material (or otherwise) to a Client’s evaluation of him or any of the services he provides. Nine Pines Ventures is an assumed business name registered by Ronald D. Moore. Ronald D. Moore is an Investment Advisor Representative registered with CSP effective November 2025. Part 2A - 9  CS Planning Corp dba Nine Pines Ventures Part 2A of Form ADV – Brochure Item 10 – Other Financial Industry Activities and Affiliations Affiliated Entities: CSP is affiliated through common ownership and control with Palouse Capital Management, Inc. (“PCM”). PCM and CSP are under common control of Christopher K. Hicks who is considered a control person of each firm because he holds more than 25% ownership interest in each firm. PCM is an investment advisor registered with the Securities and Exchange Commission. PCM offers investment advisory services through numerous Advisory Affiliates to the firm. Outside Business Activities of Advisory Affiliates: As disclosed in Item 5, above, Advisory Affiliates of CSP may also be independently licensed as insurance agents with other agencies. Affiliates may recommend the purchase and sale of certain insurance products to Clients. As a fiduciary, the Affiliate must act primarily for the benefit of CSP Clients and will only transact insurance related business with Clients when the products are fully disclosed, suitable, and appropriate to fit their needs, and in order to simplify the implementation of various wealth management strategies. Broker-Dealer Affiliation Certain Advisory Affiliates of CSP are Dually Registered Persons of broker dealer firms unaffiliated with CSP. In their separate capacity as registered representatives, these Advisor Affiliates will typically receive commissions for the implementation of recommendations for commissionable transactions. Clients are not obligated to implement any recommendation provided by Advisory Affiliates of CSP. Promotor Relationships We may enter into promoter agreements with individuals or other registered investment advisors. Promoter arrangements and requirements are more fully described in Item 14 (“Client Referrals and Other Compensation”), below. We do not believe this arrangement creates any conflicts of interest with any of our Clients. Other Investment Managers: On occasion, we may recommend and engage unaffiliated Third Party Asset Managers (TPAM) or sub-advisors who provide customized investment portfolio management services. These services may include the construction of investment portfolios, execution of securities purchase and sale transactions, and portfolio administration, including tracking of and reporting on portfolio performance and investment results. We are authorized by our Clients to share non-public, personal information with TPAMs or sub- advisors for the purpose of managing their portfolios. However we require any TPAM or sub- advisor to execute a confidentiality agreement and not share non-public personal information with any unauthorized person or entity. Clients are generally required to enter into a separate advisory agreement with any TPAM or sub- advisor. The use of TPAMs or sub-advisors may cause Clients to incur additional fees. If Part 2A - 10  CS Planning Corp dba Nine Pines Ventures Part 2A of Form ADV – Brochure applicable, any additional fees will be fully disclosed to Clients in a separate agreement with the TPAM or sub-advisor. Item 11 – Code of Ethics, Participation or Interest in Client Transaction & Personal Trading We have a Code of Ethics which all employees are required to follow. The Code of Ethics outlines our high standard of business conduct, and fiduciary duty to Clients. The Code of Ethics includes provisions relating to the confidentiality of Client information, a prohibition on insider trading, personal securities trading procedures, improper use of Firm property, and diversion of investment and business opportunities, among other things. A copy of the code of ethics is available to any Client or prospective Client upon request by contacting us at (925) 548-3957. Brochures are provided free of charge. We or individuals associated with our firm may buy and sell some of the same securities for their own account that we buy and sell for Clients. When appropriate we will purchase or sell securities for Clients before purchasing the same for our account or allowing representatives to purchase or sell the same for their own account. However, we do allow the accounts of employees to be included in block trading alongside the accounts of Clients. In some cases we or our representatives may buy or sell securities for our own account for reasons not related to the strategies adopted for our Clients. Our employees are required to follow the Code of Ethics when making trades for their own accounts in securities which are recommended to and/or purchased for Clients. The Code of Ethics is designed to assure that the personal securities transactions will not interfere with decisions made in the best interest of advisory Clients while at the same time, allowing employees to invest their own accounts. In the event a material conflict of interest not already discussed in this document should arise, we will disclose to our advisory Clients any material conflict of interest relating to us, our representatives, or any of our employees which could reasonably be expected to impair the rendering of unbiased and objective advice. As any advisory situation could present a conflict of interest, we have established the following restrictions to ensure our fiduciary responsibilities: • A director, officer, associated person, or employee of CSP and Nine Pines Ventures shall not buy or sell securities for his personal portfolio where his decision is substantially derived, in whole or in part, by reason of his employment unless the information is also available to the investing public on reasonable inquiry. No person associated with CSP and Nine Pines Ventures shall prefer his or her own interest to that of the advisory Client. • We maintain a list of all securities holdings for the firm and for anyone associated with its advisory practice who has access to advisory recommendations. An appropriate officer reviews these holdings on a regular basis. Part 2A - 11  CS Planning Corp dba Nine Pines Ventures Part 2A of Form ADV – Brochure • Any individual not in observance of the above may be subject to discipline up to and including termination. Item 12 – Brokerage Practices Our Clients’ assets are held by independent third-party qualified custodians. We do recommend certain custodians to Clients, however, Clients are not obligated to use any particular custodian recommended by us. We reserve the right to decline acceptance of any Client account for which the Client directs the use of a particular custodian if we believe that this choice would hinder either our fiduciary duty to the Client or our ability to service the account. In recommending custodians, we will comply with its fiduciary duty to seek best execution and with the Securities Exchange Act of 1934. We will take into account such relevant factors as: • • • • Price; The custodian’s facilities, reliability and financial responsibility; The ability of the custodian to effect transactions, particularly with regard to such aspects as timing, order size and execution of order; The research and related brokerage services provided by such custodian to us, notwithstanding that the account may not be the direct or exclusive beneficiary of such services; and Any other factors that we consider to be relevant. • We may aggregate trades for Clients. The allocations of a particular security will be determined by us before the trade is placed with the broker. When practical, Client trades in the same security will be bunched in a single order (a “block”) in an effort to obtain best execution at the best security price available. When employing a block trade: • • • • • We will make reasonable efforts to attempt to fill Client orders by day-end. If the block order is not filled by day-end, we will allocate shares executed to underlying accounts on a pro rata basis, adjusted as necessary to keep Client transaction costs to a minimum. If a block order is filled (full or partial fill) at several prices through multiple trades, an average price and commission will be used for all trades executed; All participants receiving securities from the block trade will receive the average price. Multiple blocks may be executed within a single day. However, only trades executed within the block on the single day may be combined for purposes of calculating the average price. It is expected that this trade aggregation and allocation policy will be applied consistently. However, if application of this policy results in unfair or inequitable treatment to some or all of our Clients, we may deviate from this policy. Part 2A - 12  CS Planning Corp dba Nine Pines Ventures Part 2A of Form ADV – Brochure Finally, it is our policy to minimize the occurrence of trade errors. Should any trade errors which are attributable to CSP occur, we shall take any steps necessary to put the Client in the position it should have been as if the trade error never occurred. In the event we determine that a bona fide trade error has occurred which is attributable to CSP, we will correct the trade error using funds from our error account. Depending on the internal trade error policies and procedures of the particular custodian, our error account may be debited if the correction results in a loss. Likewise, our error account may be credited if the correction results in a gain. This situation creates a conflict of interest as CSP has an incentive to recommend particular custodians over others that may not have a similar policy. Item 13 – Review of Accounts Client accounts are formally reviewed at least annually. Accounts are reviewed in the context of each Client’s stated investment objectives and guidelines. We have a number of Advisory Affiliates who are assigned as the primary representative to a particular Client’s account. The Advisory Affiliate assigned to a particular Client’s account will be responsible for the periodic reviews to that account. Clients will be provided the Supplemental Brochure (Form ADV Part 2B) of any Advisory Affiliate providing advice related to their account. More frequent reviews may be triggered by a number of reasons including: a change in Client’s investment objectives; tax considerations; large deposits or withdrawals; large sales or purchases; or changes in the economic climate. Investment advisory Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Advisor Affiliates may also provide Clients with periodic written reports summarizing the account activity and performance. Along with these reports, we discuss the asset allocation of the portfolio compared to the portfolio target allocations. Financial Planning Clients will typically receive a completed written financial plan unless otherwise agreed at the start of the engagement. Dependent upon the level and scope of Financial Planning services being provided, Advisor Affiliates will meet with clients at least twice per year or more often as a major life event occurs. Item 14 – Client Referrals and Other Compensation As disclosed under Item 12 (above), we (or our Affiliates) may receive “soft dollars” from certain custodians. Further, The conflicts of interest these types of arrangements present and how we deal with these conflicts are described in detail under Item 12, above. As disclosed under Items 5 and 10 above, representatives of CSP may also be licensed to sell insurance. The conflicts of interest these arrangements present and how we deal with these conflicts are described in detail under Item 5, above. Part 2A - 13  CS Planning Corp dba Nine Pines Ventures Part 2A of Form ADV – Brochure Promoter Relationships Certain Advisory Affiliates of CSP may enter into promoter agreements that pay cash compensation to third-party intermediaries in exchange for their promotion, referral, and endorsement of our advisory services to prospective clients. The cash compensation paid to such promoters may take the form of a retainer, a flat advertising fee, a fee per referral, and/or a percentage of the advisory fees we collect from referred client accounts. These fees may be paid to the promoter on a one-time or recurring basis. Unless otherwise explicitly disclosed in writing to the client, the cash compensation paid to a promoter will be borne entirely by CSP and the Advisory Affiliate. Referred clients do not pay any additional or increased advisory fees as a result of having been referred to our firm by a paid third-party promoter. We will only engage third-party promoters in accordance with the requirements of the SEC’s “marketing rule” (SEC Rule 206(4)-1), promulgated under the Investment Advisers Act of 1940. Any promoters engaged for this purpose will disclose to you at or reasonably prior to the time of their referral or endorsement of CSP (i) that they will receive compensation from CSP as a result of their endorsement of our firm; (ii) a description of the material terms of the compensation they will receive; and (iii) a brief statement discussing the conflicts of interest arising out of the compensation arrangement and/or the relationship between CSP and the third-party promoter. Clients referred to our firm by a third-party promoter are encouraged to inquire with us if they have any questions about the foregoing arrangements. Item 15 – Custody We have the ability to debit fees, and we may have the ability to disburse or transfer certain client funds pursuant to Standing Letters of Authorization executed by Clients. We do not otherwise have custody of the assets in the account. We shall have no liability to a Client for any loss or other harm to any property in the account, including any harm to any property in the account resulting from the insolvency of the custodian or any acts of the agents or employees of the custodian and whether or not the full amount or such loss is covered by the Securities Investor Protection Corporation (“SIPC”) or any other insurance which may be carried by the custodian. The Client understands that SIPC provides only limited protection for the loss of property held by a custodian. Clients receive standard account statements from the custodian of their accounts generally on a monthly basis, but in any event, no less than quarterly. Our Advisory Affiliate’s may also provide Clients with periodic written reports summarizing the account activity and performance. We urge all Clients to carefully review statements from the custodian and compare these to any reports that we may provide to you. Our reports may vary from custodial statements based on accounting procedures, reporting dates, or valuation methodologies of certain securities. Item 16 – Investment Discretion Generally, Clients grant us and our Advisory Affiliates ongoing and continuous discretionary authority to execute investment recommendations in accordance with an agreed upon investment Part 2A - 14  CS Planning Corp dba Nine Pines Ventures Part 2A of Form ADV – Brochure strategy or plan without the Client’s prior approval of each specific transaction. Under discretionary authority, Client allows us to purchase and sell securities and instruments in their account(s), arrange for delivery and payment in connection with the foregoing, select and retain sub-advisors, and act on behalf of the Client in matters necessary or incidental to the handling of the account, including monitoring certain assets. The only restrictions on this discretionary authority are those set by the Client on a case by case basis. In limited circumstances, an Advisory Affiliate will not have discretionary authority to determine or make changes to a Client’s stated investment strategy without the Client’s prior approval. However, CSP will still have complete discretion to implement its trading strategies to update the portfolio allocation within that stated investment strategy, without the Client’s prior approval. In this type of situation, CSP will require authorization from the Client before making any changes to a Client’s investment strategy. CSP will act in accordance with any agreed upon investment strategy, regardless of whether authority is discretionary or non-discretionary. Further, we make it a practice to question Clients to determine if there are any limitations to our authority on such matters. Item 17 – Voting Client Securities We do not have authority to vote and therefore do not vote Client securities. Additionally, we do not provide advice to Clients on how the Client should vote. Clients will receive proxies and other solicitations directly from the custodian or transfer agent. If any proxy materials are received on behalf of a Client, they will be sent directly to the Client who remains responsible to vote the proxy. Item 18 – Financial Information A portion of hourly rate or fixed fee projects are generally required to be paid in advance, however under no circumstances will we retain more than $1,200.00, more than six months in advance from any Client. We do have discretionary authority over Client funds or securities, but we have no financial commitments that would impair our ability to meet contractual and fiduciary commitments to Clients. Neither CSP, nor any of the principals, nor Ronald D. Moore, have been the subject of a bankruptcy petition at any time in the past. We have no financial conditions that would impair our ability to meet contractual commitments to our Clients. Part 2A - 15  CS Planning Corp dba Nine Pines Ventures Part 2A of Form ADV – Brochure Exhibit A – Summary of Material Changes This item discusses only specific material changes that have been made to our Brochure since our prior annual amendment. Since our initial Brochure filed November 14, 2025 we report the following material changes: Item 10, Item 12 and Item 14 have been updated to reflect that The H Group, Inc., The H Group Washington, Inc., and FocusPoint Solutions, Inc. are no longer affiliated entities of CSP under the common control of Christopher K. Hicks. We will ensure that when required, all current clients will receive a Summary of Material Changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. When required, a Summary of Material Changes will also be included with our Brochure on the SEC’s website at www.adviserinfo.sec.gov. The searchable IARD/CRD number for CS Planning Corp. is #149937. The Summary of Material Changes is listed as “Exhibit A” to our Brochure. We may further provide other ongoing disclosure information about material changes as necessary and will further provide you with a new Brochure as necessary based on changes or new information, at any time, without charge. Currently, our Brochure may be requested by contacting us at (925) 548-3957 or ron.moore@ninepinesventures.com. Our Brochure is provided free of charge. Exh. A