IDEAL RETIREMENT SOLUTIONS

Ideal Retirement Solutions, LLC Firm Brochure - Form ADV Part 2A This brochure provides information about the qualifications and business practices of Ideal Retirement Solutions, LLC. If you have any questions about the contents of this brochure, please contact us at (941) 876-8985 or by email at: Corey@idealretirementsolutions.com. The information in this brochure has not been approved or verified by the United States Securities and Exchange Commission or by any state securities authority. Additional information about Ideal Retirement Solutions, LLC is also available on the SEC’s website at www.adviserinfo.sec.gov. Ideal Retirement Solutions, LLC’s CRD number is: 333393. 17896 Toledo Blade Blvd Port Charlotte, FL 33948 (941) 876-8985 Corey@idealretirementsolutions.com https://www.idealretirementsolutions.com Registration as an investment adviser does not imply a certain level of skill or training. Version Date: 04/30/2026 i  Item 2: Material Changes Since the firm’s most recent annual update, Ideal Retirement Solutions, LLC has made the following material changes to its policies, practices, or conflicts of interest: • Clarified the scope of tax-related considerations provided in connection with investment advisory services. See Item 4 – Advisory Business. • Removed disclosure regarding a previously contemplated affiliated tax services arrangement that is no longer offered. See Item 10 – Other Financial Industry Activities and Affiliations. • IRSL has updated its advisory fee disclosures related to its Fee-Based Annuity Program. The firm no longer reflects a fixed fee for these services and instead discloses that fees are negotiable and outlined in each client’s Investment Management Agreement. ii  Item 3: Table of Contents Item 1: Cover Page Item 2: Material Changes ....................................................................................................................................... ii Item 3: Table of Contents ...................................................................................................................................... iii Item 4: Advisory Business....................................................................................................................................... 2 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, & 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 Transactions and Personal Trading ................. 15 Item 12: Brokerage Practices ................................................................................................................................. 16 Item 13: Review of Accounts ................................................................................................................................ 17 Item 14: Client Referrals and Other Compensation ........................................................................................... 18 Item 15: Custody .................................................................................................................................................... 19 Item 16: Investment Discretion ............................................................................................................................. 19 Item 17: Voting Client Securities (Proxy Voting) ............................................................................................... 19 Item 18: Financial Information ............................................................................................................................. 20 iii  Item 4: Advisory Business A. Description of the Advisory Firm Ideal Retirement Solutions, LLC (hereinafter “IRSL”) is a Limited Liability Company organized in the State of Florida. The firm was formed in June 2019 and the firm became registered as an investment adviser in February 2025. The principal owners are Corey J Cyr and Jeffrey J Tamas. B. Types of Advisory Services Portfolio Management Services IRSL offers ongoing portfolio management services based on the individual goals, objectives, time horizon, and risk tolerance of each client. IRSL documents each client’s financial situation, investment objectives, risk tolerance, and other relevant information through client onboarding materials, discussions, and internal systems, and uses this information to develop and implement an investment approach designed to align with each client’s specific circumstances. Portfolio management services include, but are not limited to, the following: Asset selection Regular portfolio monitoring Investment strategy • Asset allocation • Risk tolerance • • • On occasion, IRSL discusses general tax-related and income planning considerations solely as they relate to investment management decisions. IRSL does not prepare tax returns, does not provide tax filing services, and does not provide individualized tax advice outside the context of investment management. Clients should consult their CPA, tax preparer, or other qualified tax professional for tax return preparation, tax filing services, and tax advice. IRSL evaluates the current investments of each client with respect to their risk tolerance levels and time horizon. IRSL will request discretionary authority from clients in order to select securities and execute transactions without permission from the client prior to each transaction. Risk tolerance levels and other relevant client information are documented through client onboarding materials, discussions, and internal systems maintained by IRSL. IRSL seeks to provide that investment decisions are made in accordance with the fiduciary duties owed to its accounts and without consideration of IRSL’s economic, investment or other financial interests. To meet its fiduciary obligations, IRSL attempts to avoid, among other things, investment or trading practices that systematically advantage or disadvantage certain client portfolios, and accordingly, IRSL’s policy is to seek fair and equitable allocation of investment opportunities/transactions among its clients to avoid 4  favoring one client over another over time. It is IRSL’s policy to allocate investment opportunities and transactions it identifies as being appropriate and prudent among its clients on a fair and equitable basis over time. As part of IRSL portfolio management services, IRSL has contracted with Signal Advisors Wealth, LLC (“Signal Wealth”), an independent RIA, to provide IRSL with assistance with various administrative tasks. In exchange for these services, IRSL pays Signal Wealth a fee that is calculated as a percentage of the aggregate market value of the client accounts, they service on IRSL’s behalf. These fees are absorbed within the advisory fees Client pays to IRSL. Client will not incur any additional fees when we elect to utilize Signal Wealth or the Signal Platform in administering your account(s). IRSL does not receive any referral compensation in exchange for utilizing Signal Wealth’s services. IRSL does not provide tax preparation or tax filing services as part of its portfolio management services. Fee-Based Annuity Program IRSL’s Fee-Based annuity program provides investment advisory services, including the selection, management, and monitoring of the Annuity investment sub-accounts, to Clients using fee-based annuity contracts. An annuity contract is an insurance contract between a purchaser and insurance carrier. If appropriate, the Client can purchase an annuity that allows the Client to allocate his/her assets to certain investment funds which are considered to be sub-accounts that the insurance carrier has designated as eligible investments for the annuity assets. Clients authorize IRSL to monitor and manage their annuity assets by allocating among the various sub-accounts consistent with the Client’s stated investment objective(s). The Client chooses to have IRSL assist in the selection of Client's fee-based annuity contract as well as the management and on-going monitoring of the sub-accounts or investments held within the annuity. The annual fee is billed monthly in arrears based on the value of assets on the last business day of the preceding calendar month. For advisory fees deducted from annuity assets, certain restrictions may apply under applicable IRS guidance. Additional information is available upon request. Clients may also be charged a separate and additional fee as dictated by the insurance carrier issuing the annuity contract. For additional information regarding these fees, expenses and charges, Client should refer to the annuity prospectus. Estate Document Planning Coordination IRSL offers estate planning coordination services through its partnership with Wealth.com, a third-party estate planning technology platform. These services are separate from and not included in IRSL’s primary investment advisory services, and are provided only pursuant to a separate estate planning coordination agreement between IRSL and the client. The Wealth.com platform provides clients with access to technology-based tools designed to 5  assist in the creation of estate planning documents, such as wills, trusts, powers of attorney, and healthcare directives. The Wealth.com platform is built by attorneys and designed to align with applicable federal and state law requirements; however, IRSL does not provide legal advice, does not draft legal documents, and does not act as an attorney. Clients may elect to consult with a licensed attorney through Wealth.com for an additional and separate fee, but such consultation is optional and not required to use the platform. Any attorney engagement is between the client and the attorney directly and is independent of IRSL. Clients are encouraged to consult with qualified legal counsel regarding all legal and estate planning matters. Access to the Wealth.com platform is generally provided for a limited initial period in connection with the estate planning coordination engagement. Continued access beyond the initial period may require the client to enroll in a separate subscription, pursuant to the terms of the applicable estate planning coordination or subscription agreement. Subscription Services IRSL also offers clients the option to continue using the Wealth.com platform through a subscription arrangement, which is separate from IRSL’s primary investment advisory services. Subscription services may be offered for a monthly or semi-annual fee and generally provide features such as unlimited document revisions, document storage, and access to educational resources. Certain subscription levels, for which the full subscription fee is paid, may include access to a limited attorney consultation feature, such as a 30-minute consultation with a licensed attorney. Clients who receive discounted or waived subscription fees may not be eligible for attorney consultation features. Any attorney consultation is optional, is provided for an additional and separate fee where applicable, and any attorney engagement is between the client and the attorney directly and is independent of IRSL. Subscription fees, eligibility for specific features, and service levels are governed by a separate estate planning coordination or subscription agreement and may vary based on the terms selected by the client. Services Limited to Specific Types of Investments IRSL generally limits its investment advice to mutual funds, fixed income securities, insurance products including annuities, equities, ETFs (including ETFs in the gold and precious metal sectors), treasury inflation protected/inflation linked bonds, non-U.S. securities and private placements. IRSL may use other securities as well to help diversify a portfolio when applicable. Written Acknowledgement of Fiduciary Status When we provide investment advice to you regarding your retirement plan account or 6  individual retirement account, we are fiduciaries within the meaning of Title I of the Employee Retirement Income Security Act and/or the Internal Revenue Code, as applicable, which are laws governing retirement accounts. The way we make money creates some conflicts with your interests, so we operate under a special rule that requires us to act in your best interest and not put our interest 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 interest; • Charge no more than is reasonable for our services; and • Give you basic information about conflicts of interest. C. Client Tailored Services and Client Imposed Restrictions IRSL will tailor a program for each individual client. This will include an interview session to get to know the client’s specific needs and requirements as well as a plan that will be executed by IRSL on behalf of the client. IRSL may use model allocations together with a specific set of recommendations for each client based on their personal restrictions, needs, and targets. Clients may request reasonable restrictions or limitations; however, any such restrictions must be accepted by IRSL and documented in writing before being implemented. D. Wrap Fee Programs A wrap fee program is an investment program where the investor pays one stated fee that includes management fees and transaction costs. IRSL does not participate in wrap fee programs. E. Assets Under Management IRSL has the following assets under management: Discretionary Amounts: Non-discretionary Amounts: Date Calculated: $123,519,511.00 $0 December 2025 Item 5: Fees and Compensation A. Fee Schedule 7  Portfolio Management Fees Total Assets Under Management Annual Fees All Assets 1.50% The fee schedule is a single tier schedule. Please see below for example. Fee formula description: For purposes of calculating the client’s portfolio management fees described above, an example is offered below for a sample $1,000,000 account: - For the client’s account(s) of $1,000,000 the adviser will charge an annual fee of 1.50% as described above, resulting in an annual fee of $15,000. IRSL uses the value of the account as of the last business day of the billing period, after taking into account deposits and withdrawals, for purposes of determining the market value of the assets upon which the advisory fee is based. These fees are generally negotiable and the final fee schedule will be memorialized in the client’s advisory agreement. Clients may terminate the agreement without penalty for a full refund of IRSL's fees within five business days of signing the Investment Advisory Contract. Thereafter, clients may terminate the Investment Advisory Contract generally with 7 days' written notice. As part of our portfolio management services, IRSL has contracted with Signal Advisors Wealth, LLC (“Signal Wealth”), an independent RIA, to provide us with assistance with some or all of the following administrative tasks: • Trade processing • Collection of advisory fees • Invoicing • Reporting • Recordkeeping • Other similar forms of assistance. In exchange for these services, IRSL pays Signal Wealth a fee that is calculated as a percentage of the aggregate market value of the client accounts they service on our behalf. These fees are absorbed within the advisory fees you pay to IRSL. You do not incur any additional fees when we elect to utilize Signal Wealth or the Signal Platform in administering your account(s). IRSL does not receive any referral compensation in exchange for utilizing Signal Wealth’s services. Fee-Based Annuity Program Fees IRSL generally charges an advisory fee of up to 1.50% annually for assets held within its Fee-Based Annuity Program. 8  However, all fees are negotiable at the sole discretion of the Adviser and may be lower based on factors such as: • Size of the overall client relationship • Scope and complexity of services provided • Types of assets held • Legacy fee arrangements or pre-existing client relationships The specific advisory fee applicable to each client will be disclosed in the client’s Investment Management Agreement (“IMA”). The advisory fee for fee-based annuity assets may differ from the fee charged on other portfolio assets. Estate Document Planning Fees Fees for estate planning coordination services generally range between $0 and $2,499 and are charged separately from IRSL’s investment advisory fees. Fees are generally negotiable, subject to internal guidelines and eligibility criteria established by the firm, and may be reduced or waived for certain clients. All estate planning coordination fees are governed by a separate estate planning coordination agreement between IRSL and the client, which outlines the scope of services, access period, and applicable fees. Clients may terminate the estate planning coordination agreement without penalty within five business days of signing for a full refund of any applicable fees. Subscription Services Fees For continued access to the Wealth.com platform beyond the initial estate planning coordination period, clients may elect to enroll in a subscription service. Subscription fees are generally expected to be approximately $40 per month or $200 semi-annually. Fees are generally negotiable, subject to internal guidelines, and pricing and service levels may vary based on the terms selected by the client. Subscription fees, eligibility for specific features, and service levels are governed by a separate estate planning coordination or subscription agreement. In certain circumstances, IRSL may reduce or waive subscription fees for eligible clients, and discounted subscription arrangements may include limitations on available features. Clients may terminate the subscription agreement without penalty within five business days of signing for a full refund of any applicable fees. B. Payment of Fees Payment of Portfolio Management Fees 9  Asset-based portfolio management fees are withdrawn directly from the client's accounts with client's written authorization on a monthly basis. Fees are paid in arrears. Payment of Fee-Based Annuity Program Fees Fee-Based Annuity Program fees are generally deducted directly from the client's fee- based annuity account with the issuing carrier, where permitted, with client's written authorization. Fees are billed monthly in arrears. Payment of Estate Document Planning Fees Fees for estate planning coordination services and any associated subscription services are separate from IRSL’s investment advisory fees and are collected in advance prior to the client’s access to the Wealth.com platform. These fees are governed by the applicable estate planning coordination agreement. Clients may terminate the applicable agreement without penalty within five business days of signing for a full refund of any applicable prepaid fees. Payment Subscription Services Fees There may be an initial period during which no subscription fee is charged in connection with the estate planning coordination engagement. Following the conclusion of the initial access period, fees for continued subscription services, if elected by the client, are collected in advance through AdvicePay and may be billed on a monthly or semi-annual basis, pursuant to the terms of the applicable estate planning coordination or subscription agreement. C. Client Responsibility For Third Party Fees Clients are responsible for the payment of all third party fees (i.e. custodian fees, brokerage fees, mutual fund fees, transaction fees, etc.). Those fees are separate and distinct from the fees and expenses charged by IRSL. Please see Item 12 of this brochure regarding broker-dealer/custodian. D. Prepayment of Fees IRSL collects its advisory fees in arrears. It does not collect advisory fees in advance. Fees for estate planning coordination services and any associated subscription services are separate from IRSL’s investment advisory fees and are collected in advance. E. Outside Compensation For the Sale of Securities to Clients 10  Corey John Cyr, Jeffrey Jozsef Tamas and Scott John Long are insurance agents. In this role, they accept compensation for the sale of investment products to IRSL clients. 1. This is a Conflict of Interest Supervised persons may accept compensation for the sale of investment products, including asset based sales charges or service fees from the sale of mutual funds to IRSL's clients. This presents a conflict of interest and gives the supervised person an incentive to recommend products based on the compensation received rather than on the client’s needs. When recommending the sale of investment products for which the supervised persons receives compensation, IRSL will document the conflict of interest in the client file and inform the client of the conflict of interest. 2. Clients Have the Option to Purchase Recommended Products From Other Brokers Clients always have the option to purchase IRSL recommended products through other brokers or agents that are not affiliated with IRSL. 3. Commissions are not IRSL's primary source of compensation for advisory services Commissions are not IRSL’s primary source of compensation for advisory services. 4. Advisory Fees in Addition to Commissions or Markups Advisory fees that are charged to clients are not reduced to offset the commissions or markups on investment products recommended to clients. Item 6: Performance-Based Fees and Side-By-Side Management IRSL does not accept performance-based fees or other fees based on a share of capital gains on or capital appreciation of the assets of a client. Item 7: Types of Clients IRSL generally provides advisory services to the following types of clients: Individuals High-Net-Worth Individuals ❖ ❖ There is no account minimum for any of IRSL’s services. 11 Item 8: Methods of Analysis, Investment Strategies, & Risk of Loss A. Methods of Analysis and Investment Strategies  Methods of Analysis IRSL’s methods of analysis include Technical analysis. Technical analysis involves the analysis of past market data; primarily price and volume. Investment Strategies IRSL uses long term trading and short term trading. Investing in securities involves a risk of loss that you, as a client, should be prepared to bear. B. Material Risks Involved Methods of Analysis Technical analysis attempts to predict a future stock price or direction based on market trends. The assumption is that the market follows discernible patterns and if these patterns can be identified then a prediction can be made. The risk is that markets do not always follow patterns and relying solely on this method may not take into account new patterns that emerge over time. Investment Strategies Long term trading is designed to capture market rates of both return and risk. Due to its nature, the long-term investment strategy can expose clients to various types of risk that will typically surface at various intervals during the time the client owns the investments. These risks include but are not limited to inflation (purchasing power) risk, interest rate risk, economic risk, market risk, and political/regulatory risk. Short term trading risks include liquidity, economic stability, and inflation, in addition to the long term trading risks listed above. Frequent trading can affect investment performance, particularly through increased brokerage and other transaction costs and taxes. Investing in securities involves a risk of loss that you, as a client, should be prepared to bear. C. Risks of Specific Securities Utilized Clients should be aware that there is a material risk of loss using any investment strategy. The investment types listed below (leaving aside Treasury Inflation Protected/Inflation Linked Bonds) are not guaranteed or insured by the FDIC or any other government 12  agency. Mutual Funds: Investing in mutual funds carries the risk of capital loss and thus you may lose money investing in mutual funds. All mutual funds have costs that lower investment returns. The funds can be of bond “fixed income” nature (lower risk) or stock “equity” nature. Equity investment generally refers to buying shares of stocks in return for receiving a future payment of dividends and/or capital gains if the value of the stock increases. The value of equity securities may fluctuate in response to specific situations for each company, industry conditions and the general economic environments. Fixed income investments generally pay a return on a fixed schedule, though the amount of the payments can vary. This type of investment can include corporate and government debt securities, leveraged loans, high yield, and investment grade debt and structured products, such as mortgage and other asset-backed securities, although individual bonds may be the best known type of fixed income security. In general, the fixed income market is volatile and fixed income securities carry interest rate risk. (As interest rates rise, bond prices usually fall, and vice versa. This effect is usually more pronounced for longer-term securities.) Fixed income securities also carry inflation risk, liquidity risk, call risk, and credit and default risks for both issuers and counterparties. The risk of default on treasury inflation protected/inflation linked bonds is dependent upon the U.S. Treasury defaulting (extremely unlikely); however, they carry a potential risk of losing share price value, albeit rather minimal. Risks of investing in foreign fixed income securities also include the general risk of non-U.S. investing described below. Exchange Traded Funds (ETFs): An ETF is an investment fund traded on stock exchanges, similar to stocks. Investing in ETFs carries the risk of capital loss (sometimes up to a 100% loss in the case of a stock holding bankruptcy). Areas of concern include the lack of transparency in products and increasing complexity, conflicts of interest and the possibility of inadequate regulatory compliance. Risks in investing in ETFs include trading risks, liquidity and shutdown risks, risks associated with a change in authorized participants and non-participation of authorized participants, risks that trading price differs from indicative net asset value (iNAV), or price fluctuation and disassociation from the index being tracked. With regard to trading risks, regular trading adds cost to your portfolio thus counteracting the low fees that one of the typical benefits of ETFs. Additionally, regular trading to beneficially “time the market” is difficult to achieve. Even paid fund managers struggle to do this every year, with the majority failing to beat the relevant indexes. With regard to liquidity and shutdown risks, not all ETFs have the same level of liquidity. Since ETFs are at least as liquid as their underlying assets, trading conditions are more accurately reflected in implied liquidity rather than the average daily volume of the ETF itself. Implied liquidity is a measure of what can potentially be traded in ETFs based on its underlying assets. ETFs are subject to market volatility and the risks of their underlying securities, which may include the risks associated with investing in smaller companies, foreign securities, commodities, and fixed income investments (as applicable). Foreign securities in particular are subject to interest rate, currency exchange rate, economic, and political risks, all of which are magnified in emerging markets. ETFs 13  that target a small universe of securities, such as a specific region or market sector, are generally subject to greater market volatility, as well as to the specific risks associated with that sector, region, or other focus. ETFs that use derivatives, leverage, or complex investment strategies are subject to additional risks. Precious Metal ETFs (e.g., Gold, Silver, or Palladium Bullion backed “electronic shares” not physical metal) specifically may be negatively impacted by several unique factors, among them (1) large sales by the official sector which own a significant portion of aggregate world holdings in gold and other precious metals, (2) a significant increase in hedging activities by producers of gold or other precious metals, (3) a significant change in the attitude of speculators and investors. The return of an index ETF is usually different from that of the index it tracks because of fees, expenses, and tracking error. An ETF may trade at a premium or discount to its net asset value (NAV) (or indicative value in the case of exchange-traded notes). The degree of liquidity can vary significantly from one ETF to another and losses may be magnified if no liquid market exists for the ETF’s shares when attempting to sell them. Each ETF has a unique risk profile, detailed in its prospectus, offering circular, or similar material, which should be considered carefully when making investment decisions. Annuities are a retirement product for those who may have the ability to pay a premium now and want to guarantee they receive certain monthly payments or a return on investment later in the future. Annuities are contracts issued by a life insurance company designed to meet requirement or other long-term goals. An annuity is not a life insurance policy. Variable annuities are designed to be long-term investments, to meet retirement and other long-range goals. Variable annuities are not suitable for meeting short-term goals because substantial taxes and insurance company charges may apply if you withdraw your money early. Variable annuities also involve investment risks, just as mutual funds do. Private placements carry a substantial risk as they are subject to less regulation than are publicly offered securities, the market to resell these assets under applicable securities laws may be illiquid, due to restrictions, and the liquidation may be taken at a substantial discount to the underlying value or result in the entire loss of the value of such assets. Non-U.S. securities present certain risks such as currency fluctuation, political and economic change, social unrest, changes in government regulation, differences in accounting and the lesser degree of accurate public information available. Past performance is not indicative of future results. Investing in securities involves a risk of loss that you, as a client, should be prepared to bear. Item 9: Disciplinary Information A. Criminal or Civil Actions There are no criminal or civil actions to report. B. Administrative Proceedings 14  There are no administrative proceedings to report. C. Self-regulatory Organization (SRO) Proceedings There are no self-regulatory organization proceedings to report. Item 10: Other Financial Industry Activities and Affiliations A. Registration as a Broker/Dealer or Broker/Dealer Representative Neither IRSL nor its representatives are registered as, or have pending applications to become, a broker/dealer or a representative of a broker/dealer. B. Registration as a Futures Commission Merchant, Commodity Pool Operator, or a Commodity Trading Advisor Neither IRSL nor its representatives are registered as or have pending applications to become either a Futures Commission Merchant, Commodity Pool Operator, or Commodity Trading Advisor or an associated person of the foregoing entities. C. Registration Relationships Material to this Advisory Business and Possible Conflicts of Interests Corey John Cyr is a licensed insurance agent with Ideal Retirement Solutions. This activity creates a conflict of interest since there is an incentive to recommend insurance products based on commissions or other benefits received from the insurance company, rather than on the client’s needs. Additionally, the offer and sale of insurance products by supervised persons of IRSL are not made in their capacity as a fiduciary, and products are limited to only those offered by certain insurance providers. IRSL addresses this conflict of interest by requiring its supervised persons to act in the best interest of the client at all times, including when acting as an insurance agent. IRSL periodically reviews recommendations by its supervised persons to assess whether they are based on an objective evaluation of each client’s risk profile and investment objectives rather than on the receipt of any commissions or other benefits. IRSL will disclose in advance how it or its supervised persons are compensated and will disclose conflicts of interest involving any advice or service provided. At no time will there be tying between business practices and/or services (a condition where a client or prospective client would be required to accept one product or service conditioned upon the selection of a second, distinctive tied product or service). No client is ever under any obligation to purchase any insurance product. Insurance products recommended by IRSL’s supervised persons may also be available from other providers on more favorable terms, and clients can purchase insurance products recommended through other unaffiliated insurance agencies. 15  Jeffrey Jozsef Tamas is a licensed insurance agent with Ideal Retirement Solutions. This activity creates a conflict of interest since there is an incentive to recommend insurance products based on commissions or other benefits received from the insurance company, rather than on the client’s needs. Additionally, the offer and sale of insurance products by supervised persons of IRSL are not made in their capacity as a fiduciary, and products are limited to only those offered by certain insurance providers. IRSL addresses this conflict of interest by requiring its supervised persons to act in the best interest of the client at all times, including when acting as an insurance agent. IRSL periodically reviews recommendations by its supervised persons to assess whether they are based on an objective evaluation of each client’s risk profile and investment objectives rather than on the receipt of any commissions or other benefits. IRSL will disclose in advance how it or its supervised persons are compensated and will disclose conflicts of interest involving any advice or service provided. At no time will there be tying between business practices and/or services (a condition where a client or prospective client would be required to accept one product or service conditioned upon the selection of a second, distinctive tied product or service). No client is ever under any obligation to purchase any insurance product. Insurance products recommended by IRSL’s supervised persons may also be available from other providers on more favorable terms, and clients can purchase insurance products recommended through other unaffiliated insurance agencies. Scott John Long is a licensed insurance agent with Ideal Retirement Solutions. This activity creates a conflict of interest since there is an incentive to recommend insurance products based on commissions or other benefits received from the insurance company, rather than on the client’s needs. Additionally, the offer and sale of insurance products by supervised persons of IRSL are not made in their capacity as a fiduciary, and products are limited to only those offered by certain insurance providers. IRSL addresses this conflict of interest by requiring its supervised persons to act in the best interest of the client at all times, including when acting as an insurance agent. IRSL periodically reviews recommendations by its supervised persons to assess whether they are based on an objective evaluation of each client’s risk profile and investment objectives rather than on the receipt of any commissions or other benefits. IRSL will disclose in advance how it or its supervised persons are compensated and will disclose conflicts of interest involving any advice or service provided. At no time will there be tying between business practices and/or services (a condition where a client or prospective client would be required to accept one product or service conditioned upon the selection of a second, distinctive tied product or service). No client is ever under any obligation to purchase any insurance product. Insurance products recommended by IRSL’s supervised persons may also be available from other providers on more favorable terms, and clients can purchase insurance products recommended through other unaffiliated insurance agencies. Ideal Retirement Solutions is also an insurance agency. From time to time, clients may be offered advice or products from those activities and clients should be aware that these services may involve a conflict of interest. IRSL always acts in the best interest of the client. D. Selection of Other Advisers or Managers and How This Adviser is Compensated for Those Selections 16  • For certain client accounts or assets, IRSL utilizes a turnkey asset management program (“TAMP”) through Signal Advisors Wealth, LLC (“Signal Wealth” or the “Signal Platform”). The Signal Platform consists of model portfolio strategies comprised of individual equity securities, mutual funds, exchange traded funds, fixed income securities, and other investments that may be made available, as well as access to Third-Party Money Managers (“TPMM”). Clients will not have a direct IRSL and its contractual relationship with Signal Wealth or any other investment strategist or TPMM. Clients work directly with Investment Adviser Representatives (“IAR”). Prior to investing with the Signal Platform, clients will consult with their IAR and enter into an investment management agreement with IRSL. Together, clients and their IAR will determine the Signal Wealth investments and services that are appropriate for them based on their personal financial circumstances. By signing an agreement with IRSL, clients grant the IAR and Signal Wealth discretionary authority to engage in the following activities on the client’s behalf: Selection of managers, asset managers, fund strategies, TAMP strategists, fixed income managers, and other account management providers; • Selection of model allocations and investment strategies or portfolio strategies; • Management of client investment accounts on the Signal Platform pursuant to each client’s stated risk tolerance and investment objectives. By executing an agreement with IRSL, the client further authorizes the custodian to follow instructions provided by the IAR and Signal Wealth to effect transactions, deduct fees directly from the client’s account, and perform other actions necessary to service the client’s accounts on the Signal Platform. Item 11: Code of Ethics, Participation or Interest in Client Transactions and Personal Trading A. Code of Ethics IRSL has a written Code of Ethics that covers the following areas: Prohibited Purchases and Sales, Insider Trading, Personal Securities Transactions, Exempted Transactions, Prohibited Activities, Conflicts of Interest, Gifts and Entertainment, Confidentiality, Service on a Board of Directors, Compliance Procedures, Compliance with Laws and Regulations, Procedures and Reporting, Certification of Compliance, Reporting Violations, Compliance Officer Duties, Training and Education, Recordkeeping, Annual Review, and Sanctions. IRSL's Code of Ethics is available free upon request to any client or prospective client. B. Recommendations Involving Material Financial Interests IRSL does not recommend that clients buy or sell any security in which a related person 17  to IRSL or IRSL has a material financial interest. C. Investing Personal Money in the Same Securities as Clients From time to time, representatives of IRSL may buy or sell securities for themselves that they also recommend to clients. This may provide an opportunity for representatives of IRSL to buy or sell the same securities before or after recommending the same securities to clients resulting in representatives profiting off the recommendations they provide to clients. Such transactions may create a conflict of interest. IRSL will always document any transactions that could be construed as conflicts of interest and will never engage in trading that operates to the client’s disadvantage when similar securities are being bought or sold. D. Trading Securities At/Around the Same Time as Clients’ Securities From time to time, representatives of IRSL may buy or sell securities for themselves at or around the same time as clients. This may provide an opportunity for representatives of IRSL to buy or sell securities before or after recommending securities to clients resulting in representatives profiting off the recommendations they provide to clients. Such transactions may create a conflict of interest; however, IRSL will never engage in trading that operates to the client’s disadvantage if representatives of IRSL buy or sell securities at or around the same time as clients. Item 12: Brokerage Practices A. Factors Used to Select Custodians and/or Broker/Dealers the market expertise and research access provided by Custodians/broker-dealers will be recommended based on IRSL’s duty to seek “best execution,” which is the obligation to seek execution of securities transactions for a client on the most favorable terms for the client under the circumstances. Clients will not necessarily pay the lowest commission or commission equivalent, and IRSL may also the broker- consider dealer/custodian, including but not limited to access to written research, oral communication with analysts, admittance to research conferences and other resources provided by the brokers that may aid in IRSL's research efforts. IRSL will never charge a premium or commission on transactions, beyond the actual cost imposed by the broker- dealer/custodian. IRSL will require clients to use Schwab Institutional, a division of Charles Schwab & Co., Inc. or Lincoln Financial. 1. Research and Other Soft-Dollar Benefits 18  While IRSL has no formal soft dollars program in which soft dollars are used to pay for third party services, IRSL may receive research, products, or other services from custodians and broker-dealers in connection with client securities transactions (“soft dollar benefits”). IRSL may enter into soft-dollar arrangements consistent with (and not outside of) the safe harbor contained in Section 28(e) of the Securities Exchange Act of 1934, as amended. There can be no assurance that any particular client will benefit from soft dollar research, whether or not the client’s transactions paid for it, and IRSL does not seek to allocate benefits to client accounts proportionate to any soft dollar credits generated by the accounts. IRSL benefits by not having to produce or pay for the research, products or services, and IRSL will have an incentive to recommend a broker-dealer based on receiving research or services. Clients should be aware that IRSL’s acceptance of soft dollar benefits may result in higher commissions charged to the client. 2. Brokerage for Client Referrals IRSL receives no referrals from a broker-dealer or third party in exchange for using that broker-dealer or third party. 3. Clients Directing Which Broker/Dealer/Custodian to Use IRSL will require clients to use a specific broker-dealer to execute transactions. Not all advisers require clients to use a particular broker-dealer. B. Aggregating (Block) Trading for Multiple Client Accounts If IRSL buys or sells the same securities on behalf of more than one client, then it may (but would be under no obligation to) aggregate or bunch such securities in a single transaction for multiple clients in order to seek more favorable prices, lower brokerage commissions, or more efficient execution. In such case, IRSL would place an aggregate order with the broker on behalf of all such clients in order to ensure fairness for all clients; provided, however, that trades would be reviewed periodically to ensure that accounts are not systematically disadvantaged by this policy. IRSL would determine the appropriate number of shares and select the appropriate brokers consistent with its duty to seek best execution. Item 13: Review of Accounts A. Frequency and Nature of Periodic Reviews and Who Makes Those Reviews Client accounts are reviewed periodically by IRSL’s Investment Adviser Representatives (“IARs”), with oversight by the Chief Compliance Officer. Reviews are conducted 19  investment objectives, risk tolerance, and financial considering each client’s circumstances. Reviews are conducted at least annually under normal circumstances; however, such reviews may be performed internally and do not require direct client contact. IRSL will make reasonable efforts to communicate with clients regarding their accounts, but the timing and frequency of client communications may vary based on client responsiveness and other factors. B. Factors That Will Trigger a Non-Periodic Review of Client Accounts Reviews may be triggered by material market, economic or political events, or by changes in client's financial situations (such as retirement, termination of employment, physical move, or inheritance). C. Content and Frequency of Regular Reports Provided to Clients Clients generally receive account statements and reports at least quarterly from their custodian, detailing assets held, account value, and transactions. Clients should review these statements carefully and notify IRSL of any discrepancies or concerns. IRSL may also provide periodic performance or account-related information, but clients should rely on custodian statements as the official record. Item 14: Client Referrals and Other Compensation A. Economic Benefits Provided by Third Parties for Advice Rendered to Clients (Includes Sales Awards or Other Prizes) Other than soft dollar benefits as described in Item 12 above, IRSL does not receive any economic benefit, directly or indirectly from any third party for advice rendered to IRSL's clients. With respect to Schwab, IRSL receives access to Schwab’s institutional trading and custody services, which are typically not available to Schwab retail investors. These services generally are available to independent investment advisers on an unsolicited basis, at no charge to them so long as a total of at least $10 million of the adviser’s clients’ assets are maintained in accounts at Schwab Advisor Services. Schwab’s services include brokerage services that are related to the execution of securities transactions, custody, research, including that in the form of advice, analyses and reports, and access to mutual funds and other investments that are otherwise generally available only to institutional investors or would require a significantly higher minimum initial investment. For IRSL client accounts maintained in its custody, Schwab generally does not charge separately for custody services but is compensated by account holders through commissions or other 20  transaction-related or asset-based fees for securities trades that are executed through Schwab or that settle into Schwab accounts. Schwab also makes available to IRSL other products and services that benefit IRSL but may not benefit its clients’ accounts. These benefits may include national, regional or IRSL specific educational events organized and/or sponsored by Schwab Advisor Services. Other potential benefits may include occasional business entertainment of personnel of IRSL by Schwab Advisor Services personnel, including meals, invitations to sporting events, including golf tournaments, and other forms of entertainment, some of which may accompany educational opportunities. Other of these products and services assist IRSL in managing and administering clients’ accounts. These include software and other technology (and related technological training) that provide access to client account data (such as trade confirmations and account statements), facilitate trade execution (and allocation of aggregated trade orders for multiple client accounts, if applicable), provide research, pricing information and other market data, facilitate payment of IRSL’s fees from its clients’ accounts (if applicable), and assist with back-office training and support functions, recordkeeping and client reporting. Many of these services generally may be used to service all or some substantial number of IRSL’s accounts. Schwab Advisor Services also makes available to IRSL other services intended to help IRSL manage and further develop its business enterprise. These services may include professional compliance, legal and business consulting, publications and conferences on practice management, information technology, business succession, regulatory compliance, employee benefits providers, human capital consultants, insurance and marketing. In addition, Schwab may make available, arrange and/or pay vendors for these types of services rendered to IRSL by independent third parties. Schwab Advisor Services may discount or waive fees it would otherwise charge for some of these services or pay all or a part of the fees of a third-party providing these services to IRSL. IRSL is independently owned and operated and not affiliated with Schwab. IRSL may receive marketing credits from Signal Advisors based on insurance sales and IRSL occasionally receives incentives such as paid trips from Signal Advisors and/or Insurance Carriers. B. Compensation to Non – Advisory Personnel for Client Referrals IRSL does not directly or indirectly compensate any person who is not advisory personnel for client referrals. Item 15: Custody When advisory fees are deducted directly from client accounts at client's custodian, IRSL will be deemed to have limited custody of client's assets and must have written authorization from the client to do so. Clients will receive all account statements and billing invoices that are required in each jurisdiction, and they should carefully review those statements for accuracy. 21 Item 16: Investment Discretion  IRSL provides discretionary investment advisory services to clients. The advisory contract established with each client sets forth the discretionary authority for trading. Where investment discretion has been granted, IRSL generally manages the client’s account and makes investment decisions without consultation with the client as to when the securities are to be bought or sold for the account, the total amount of the securities to be bought/sold, what securities to buy or sell, or the price per share. In some instances, IRSL’s discretionary authority in making these determinations may be limited by conditions imposed by a client (in investment guidelines or objectives, or client instructions otherwise provided to IRSL. IRSL will also have discretionary authority to determine the broker or dealer to be used for a purchase or sale of securities for a client's account. Item 17: Voting Client Securities (Proxy Voting) IRSL will not ask for, nor accept voting authority for client securities. Clients will receive proxies directly from the issuer of the security or the custodian. Clients should direct all proxy questions to the issuer of the security. Item 18: Financial Information A. Balance Sheet IRSL does not require or solicit prepayment of investment advisory fees more than six months in advance or in excess of $1,200 per client. Investment advisory fees are generally billed in arrears, as described in Item 5 of this Brochure. This disclosure does not apply to fees for non-advisory services, such as estate planning coordination services or related subscription services, which are governed by separate agreements and may be collected in advance. Any such prepaid non-advisory fees, including applicable refund provisions, are described in the relevant service agreements and in Item 5 of this Brochure. B. Financial Conditions Reasonably Likely to Impair Ability to Meet Contractual Commitments to Clients Neither IRSL nor its management has any financial condition that is likely to reasonably impair IRSL’s ability to meet contractual commitments to clients. C. Bankruptcy Petitions in Previous Ten Years IRSL has not been the subject of a bankruptcy petition in the last ten years. 22