PROFESSIONAL FINANCIAL

Firm Brochure Form ADV, Part 2A Dated March 27, 2026 Professional Financial Strategies, Inc. IARD/CRD File Number: 125580 1159 Pittsford-Victor Road, Suite 120 Pittsford, NY 14534 (585) 218-9080 planning@professionalfinancial.com professionalfinancial.com This brochure provides information about the qualifications and business practices of Professional Financial Strategies, Inc. (the “Advisor”). If you have any questions about the contents of this brochure, please contact us at (585) 218-9080 or planning@professionalfinancial.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. References herein to Advisor as a “registered investment adviser” or any reference to being “registered” does not imply a certain level of skill or training. Additional information about Advisor is available on the SEC’s website at www.adviserinfo.sec.gov.  Item 2/Material Changes MATERIAL CHANGES FOR UPDATE OF SEC REGISTRATION No material changes have been made to Advisor’s Part 2A since a filing on previous annual amendment filing, made on March 28, 2025. Advisor’s Chief Compliance Officer, Paul Byron Hill, remains available to address any questions regarding this Part 2A, including disclosure additions and enhancements below. Item 3/Table of Contents Item 1 Cover Page .......................................................................................................................................................................................................... Page 1 Item 2 Material Changes .............................................................................................................................................................................................. Page 2 Item 3 Table of Contents ............................................................................................................................................................................................... Page 2 Item 4 Advisory Business ............................................................................................................................................................................................. Page 3 Item 5 Fees and Compensation .................................................................................................................................................................................. Page 8 Item 6 Performance-Based Fees and Side-by-Side Management .....................................................................................................................Page 12 Item 7 Types of Clients................................................................................................................................................................................................Page 12 Item 8 Methods of Analysis, Investment Strategies and Risk of Loss ...............................................................................................................Page 12 Item 9 Disciplinary Information...............................................................................................................................................................................Page 16 Item 10 Other Financial Industry Activities and Affiliations ............................................................................................................................... Page 16 Item 11 Code of Ethics, Participation or Interest in Client Transactions and Personal Trading .................................................................. Page 16 Item 12 Brokerage Practices .........................................................................................................................................................................................Page 17 Item 13 Review of Accounts ........................................................................................................................................................................................Page 18 Item 14 Client Referrals and Other Compensation................................................................................................................................................Page 19 Item 15 Custody .............................................................................................................................................................................................................Page 19 Item 16 Investment Discretion ....................................................................................................................................................................................Page 19 Item 17 Voting Client Securities .................................................................................................................................................................................Page 19 Item 18 Financial Information ....................................................................................................................................................................................Page 19 Privacy Policy ...................................................................................................................................................................................................Page 20 2 Professional Financial Strategies, Inc. | paulhill@professionalfinancial.com | professionalfinancial.com | (585) 218-9080  Item 4/Advisory Business A. Professional Financial Strategies, Inc. (the “Advisor”) is a is provided once annually. More frequent consultations (other than for incidental matters) require a Preferred upgrade or hourly retainer. corporation formed February 1993 in the state of New York. Advisor was New York State registered as an investment adviser from March 1993 until it re-registered with the SEC in January 2016. Paul Byron Hill is the principal shareholder and founder of Advisor, and serves as CEO, President, and Chief Compliance Officer. B. Advisor offers individuals and families (including affiliated l Preferred, Service Level 2: Advisor provides core personal financial planning services as in Level 1. Additionally, invest- ment policies are reviewed annually; asset maps are updated; goals and potential alternatives are stress-tested against current circumstances; and planning strategies are adjusted if needed. Consulting related to retirement, income tax, insurance/benefits, and life transitions (divorce, retirement, aging, death) beyond core services is provided upon client request, subject to planning agreement terms. Consultations (unrelated to regular invest- ment account matters) are billed at an hourly rate or require an upgrade to Premium or advancement to Premier service level. l Premier, Service Level 3: Advisor provides services as in Level 2 retirement plan accounts, trusts and estates, charitable arrange- ments, and business entities) investment management services on a discretionary and nondiscretionary basis. Additionally, financial planning is provided for those preparing for retirement or already retired, as well as for those concerned with providing legacies to spouses, family, and charities. Financial planning maximizes each client’s potential to meet life goals by integrating financial advice with relevant personal and financial circumstances. Investment accounts are coordinated with the client’s personal financial planning. Clients work with Advisor to define feasible planning strategies based on goals, preferences, and values, considering restrictions and limitations relevant to providing investment management services. and enhances the menu of consulting services. Applicable services are selected from a menu, such as income tax prepara- tion or bookkeeping assistance, and are delivered by appropriate outside professionals. Incidental guidance and planning for dependent family members may be included. Depending on the situational complexity, the number of meetings annually, and the extent of meeting preparation, a Premium schedule may be added to the Premier schedule. l Financial Planning Introduction: The first two steps of the Advisor’s investment management is integrated within a structured process aligned with CFP® practice standards. CFP professionals work closely with clients to develop a customized plan that aligns with their core goals and values. Planning for clients post-retirement includes legacy and life transition plan- ning for spouses and family. Additionally, Advisor collaborates, at the client’s request, with their professionals and a network of accounting, tax, legal, trust, and insurance specialists to imple- ment the recommendations selected. financial planning process are provided for prospective clients. An asset map is developed to provide an understanding of the prospective clients’ circumstances and opportunities. Client concerns, needs, values, and goals are identified and prioritized. Preliminary stress testing assesses the likelihood of current plan- ning success and whether Advisor could offer better alternatives strategies. Should Advisor be engaged, fees for this consulting are included as part of the financial planning services agreement. Financial Planning & Consulting Services Limitations: Advisor provides financial planning, retirement planning, and/ or other consulting services only to the extent the client requests. “Wealth management” is an approach integrating investment management with financial planning, retirement planning, income planning, tax planning, insurance planning, and life transition planning. The advisor is paid primarily through client- agreed fees (not commissions) for management and consulting. Neither Advisor nor its adviser representatives assist clients beyond simply presenting planning recommendations (such as for implementation) unless mutually agreed to do so in writing. The Advisor does not continuously monitor a client’s financial planning within the term of the investment management Understanding the client’s Personal and Financial Circumstances Identifying and Selecting Goals FINANCIAL PLANNING & CONSULTING Planning and consulting services may include personal financial planning, retirement planning, income planning, legacy planning, and coordinated administration. CFPs follow a Financial Plan- ning Process: (1) understand the client’s personal and financial circumstances, (2) identify and help clients select goals, (3) analyze the client’s current situation and suggest alternative approaches, (4) develop and refine individualized recommendations, and (5) then present suitable recommendations for client approval. Upon approval, (6) consulting progresses to implementation and manage- ment, if requested. Monitoring Progress and Updating Analyzing the client’s Current Course of Action and Potential Alternative Course(s) of Action Finally, (7) Client’s progress is monitored is annually monitored, and goals and planning are evaluated. Standard financial planning must be completed prior to providing investment management services. Advisor’s levels of service provided to clients are: l Standard, Service Level 1: Advisor provides a core set of per- Implementing the Financial Planning Recommendation(s) Developing the Financial Planning Recommendation(s) Presenting the Financial Planning Recommendation(s) sonal financial planning for the client’s household. Investment policies and structures are established, assets and cash flows are mapped, and planning arrangements are stress-tested. Beyond quarterly portfolio reporting and tracking, essential financial planning, including asset mapping and a stress test, 3 Professional Financial Strategies, Inc. | 1159 Pittsford-Victor Road, Suite 120, Pittsford, NY 14534 | (585) 218-9080  funds and exchange-traded funds (ETFs) across global equity, fixed income, and hybrid asset classes. Sometimes individual securities and income annuities may be used. Custodial firms do not restrict investment strategy vehicles available. agreement. The client continues to be responsible for requesting formally revisiting financial, retirement, tax, or other matters of personal planning concerns other than the core annual planning reviews and update discussed above, as limited by the planning agreement. Advisor’s management fee will remain the same whether the client has planning meetings and review with Ad- visor. Advisor remains available to address incidental inquiries regarding whether more planning is required and becomes part of the agreement. Implementing any financial planning advice is at client’s sole discretion and they may reject any Advisor recommendation. Advisor assists clients with collectively structuring their investment strategy in a coordinated approach across all household accounts. That provides greater planning flexibility. Portfolio rebalancing maintains a client’s investment policy, considering current and projected portfolio cash flows. At least annually the advisor will meet with the client to assess whether changes in goals, objectives, circumstances, or employment status require modifying the invest- ment policy or portfolio structure. Investment management services are integrated with financial planning and consulting, and offered within three service levels: l Standard, Service Level 1. Household accounts are managed Limitations of Recommendation of Professional Specialists. Advisor may refer clients to unaffiliated professionals for non- investment services. Client has no obligation to engage those professionals. Client retains absolute discretion over the terms of any proposed engagement and is free to accept or reject that professional’s recommendation. Advisor does not serve as an attorney or an accountant, and so no portion of our services should be construed as such. See “Client Obligations” below. Accordingly, Advisor does not provide formal accounting services or prepare legal documents for clients. A related person of Advisor may be recommended in their individual capacity as a licensed insurance and annuity specialist when, and only if, that is deemed to be in the best interest of client, to the extent a client requests. collectively in line with the client’s investment policy. Standard- ized risk-based models guide fund selection and allocations. Clients paying at least $1,250 quarterly (see Item 5) receive basic financial planning and consulting per their planning agreement, along with investment management limited to institutional-class mutual funds and/or ETFs, and legacy securities within their custodial accounts. Non-discretionary employer retirement plans may be aligned with their investment strategy. Level 1 clients receive core financial planning services annually regardless of total assets under management. These clients may withhold one or more brokerage or bank accounts from Advisor management subject to the minimum quarterly fee. l Preferred, Service Level 2. Household accounts are managed See Item 10 disclosure. When client engages an unaffiliated professional referred by Advisor (i.e. attorney, accountant, insur- ance agent, trust company, etc.), and if a dispute arises relative to such engagement, client agrees to seek recourse exclusively only against that self-same professional or their firm. At all times, only the professional(s) that the client engages, and not Advisor, shall be responsible for the quality and competency of the services provided. collectively in line with the client’s investment policy. Advanced risk models guide fund allocations and selections. Level 2 clients pay at least $2,500 quarterly (see Item 5) receive financial plan- ning and additional consulting services per a planning agree- ment addendum. As in Level 1, institutional-class mutual funds and/or ETFs, along with legacy securities, are held in custodial accounts. Non-discretionary employer retirement and deferred compensation plans, 529 plans, and variable annuities may be coordinated with their investment strategy. Custodial accounts exceeding $250,000, all with Dimensional Fund Advisors, are eligible for Unified Management Account arrangements (see below). These clients may NOT withhold more than one large brokerage, employer, or bank account from Advisor supervision. Client Obligations. In performing financial planning and consulting services, Advisor shall not be required to verify any information received from client or from client’s professional advisors, and Advisor and is expressly authorized to reasonably rely thereon. Moreover, it is the client’s responsibility to promptly notify Advisor if there is ever any change materially impacting their financial situation or investment objectives related to reviewing, evaluating, or revising previous recommendations and/or services. Notice or memorandum to Advisor of such changes must be provided in writing by mail or email. l Premier, Service Level 3. Household accounts are managed INVESTMENT MANAGEMENT SERVICES Investment management is at the core of wealth management. The advisor manages Schwab portfolios, using institutional-class mutual funds, exchange-traded funds, and cash. Legacy stock and bond holdings that cannot be sold for tax or other reasons may be incorporated into overall asset allocations. Coordination with alternative investments such as private equity, hedge funds, and cryptocurrencies is limited. Advice for 401(k), 403(b), and 529 ac- counts is non-discretionary. Allocations are collectively coordinated with the client’s investment policy; those accounts are included for client planning and reporting. collectively in line with the client’s investment policy. Advanced risk models guide fund selection and allocations. Clients paying at least $12,500 quarterly (see Item 5) receive additional financial planning and consulting beyond Level 2, such as bookkeeping or other customized services. Institutional mutual funds and/ or ETFs with legacy securities are typically held in custodial accounts. Employer retirement plans, 529 plans, annuities, and alternative investments are managed on a non-discretionary basis. Accounts exceeding $250,000, all with Dimensional Fund Advisors, are eligible for Unified Management Account arrangements (see below). Premium consulting time allowed are described in client’s planning agreement addendum. Premier clients may NOT withhold more than two substantial brokerage, employer, or bank accounts from Advisor supervision. l Independent Investment Managers (“IMA”). Advisor may recommend certain client assets be apportioned among Advisor uses evidence-based solutions for a transparent and reliable portfolio methodology. Once a client’s investment policy is established, strategies are tailored by account location for tax efficiency and coordinated across household accounts to minimize duplication. Portfolio strategies typically blend institutional mutual 4 Professional Financial Strategies, Inc. | paulhill@professionalfinancial.com | professionalfinancial.com | (585) 218-9080  taxes, protects income, and, helps clients preserve a legacy. Their financial experience transcends the returns on their investments. Advisor’s process has six phases, beginning with envisioning an ideal life, clarifying goals and values, and devising a personalized planning strategy. The viability of what needs to accomplish, and what an advisor’s role should be are assessed. If both agree, financial planning begins. Phases 4 to 6 of the planning cycle are annually repeated. 1. Personal Envisionment: The advisor encourages clients to envision their future ideal life based on their personal values and dreams. To work toward that future, Advisor suggests common goals connected with those dreams as well as associated chal- lenges. Asset mapping and other analysis identify planning gaps. unaffiliated separately managed accounts (“SMA”), such as those of Dimensional Fund Advisors. (See Item 8. C.) For such assets, the IMA(s) shall have day-to-day responsibility for discretionary portfolio management based on client guidelines and restric- tions. Advisor shall render investment advisory services relative to ongoing monitoring and review of account performance, fac- tor consistency and coordination within the overall investment management strategy. Advisor considerations for recommenda- tion of any IMA(s) will be driven by client’s tax situation, account location, written objective(s), methodology of the manager, tax-efficiency, quality of research, reporting, performance, pricing, and manager reputation. IMA(s) when engaged will charge an investment advisory fee separate from that of Advisor. Advisor’s fee schedule will be offset by the amount of such fee(s) applicable toward relevant client service levels. 2. Financial Stress-Testing: The feasibility of future goals is stress tested against resources and income in variety of scenarios. As gaps are identified, tradeoffs involving increased saving, reduced spending, extending an employment horizon as well as potentially improving returns are explored. This helps Advisor determine their ability to help the client, and the client to decide whether Advisor and his approach are a good fit. C. Investment advisory services are personalized. Investment management strategies are based on clients’ individual goals, values, preferences, needs, and unique situation, and coordinated with the financial planning process. The impact of taxable ac- count changes when repositioning those assets relative to pre-tax IRAs and employer plans is considered. 3. Planning Commitment: If Advisor and client agree to collaborate, they proceed to plan a suitable financial planning strategy and mutually commit to the planning process. Neces- sary agreements and other documents, as well as arrange- ments for setting up custodial accounts and asset transfers are formally arranged before moving to the next phase. The client approves an investment policy and strategy as part of the investment management process. Advisor implements and monitors investments custodied primarily through Charles Schwab & Co. Advisor arranges planning and progress meetings to update asset maps and review investment progress relative to client financial planning, at the same time considering changes in family goals and personal circumstances. Client cooperation is necessary for reconfirming investment policy and any portfolio structure changes during the past year, and to confirm portfolio additions and withdrawals anticipated for the coming year. 4. Investment Planning: An appropriate investment policy and portfolio structure coordinated with the Advisor’s philosophy and process is developed for client accounts and other assets aligned with client’s financial planning. At the same time, an integrated custodial platform is set up to facilitate a unified managed account. This streamlines communication for investment management and account cash flow management for various financial planning purposes, as well as for security of custodied assets. Clients at any time may impose restrictions or limitations, in writing, either regarding investing in certain securities or restricting sales of certain securities. Such restrictions, however, must be con- sistent with prudent investment policy corresponding to fiduciary standards, including those within the meaning of Title I of the Employee Retirement Income Security and/or the Internal Revenue Code. (ERISA plans are subject to specific regulatory restrictions.) Restrictions imposed by the client that are unacceptable to Advisor may lead to termination of the advisory relationship. 5. Advanced Planning: Advanced financial matters such as tax optimization, risk mitigation, and life transition after retirement and beyond are addressed during regular meetings. Specialized planning may be delegated to the client’s attorneys and accountants. Planning are prioritized by urgency and importance. Advisor’s staff assists clients with account servic- ing matters and related matters on an ongoing basis. 6. Annual Progress Evaluations: Each calendar year, client Advisor provides limited advice regarding hedge funds, private equity, cryptocurrency, real estate, or business ventures. Where special expertise is required, clients would be referred to a specialist whose charges would be separate from those of Advisor. financial planning progress is formally reviewed. Changes in employment, family circumstances, health, taxes, and other circumstances are considered for planning revisions. Advisor may provide targeted education on relevant matters. Preferred clients have one additional advanced meeting scheduled yearly, two if premium. “Standard” level clients will have only one core Financial Planning Introduction: Advisor’s mission is to bring clarity, objectivity, and efficiency to a client’s life. Our planning keeps clients focused on their long-term financial goals, hopes, and dreams to put them in the best position for an ideal outcome as their life transitions. Our structured process builds assets, mitigates PROFESSIONAL FINANCIAL PLANNING BY PHASE Phase 1 Phase 2 Phase 3 Phase 4 Phase 5 Annually Personal Envisionment Conversation Financial Stress Testing Conversations Planning Commitment Meeting Investment Planning Conversations Advanced Planning Conversations Annual Progress Evaluation 5 Professional Financial Strategies, Inc. | 1159 Pittsford-Victor Road, Suite 120, Pittsford, NY 14534 | (585) 218-9080 STRESS TESTING CONVERSATION Phase 1 Phase 2 Personal Financial Strategic Investment Advanced Wealth Envisionment Stress Testing Policy Planning Planning Progress Conversation Conversation Conversation Conversations Conversations Sessions  planning review meeting each year, but all have account servic- ing and incidental advice as necessary. Advisor independence: Advisor is independent of any broker- dealer, insurance company, or banking institution. Custodial services are recommended primarily through Charles Schwab & Co. (for more information, see Item 12). Annuities, insurance, or 529 plans may be through TIAA, Transamerica Life, Hartford Life, the Vanguard Group, and others. Additionally, client may continue to maintain existing employer retirement accounts such as 401(k), 403(b), or 457 plans. Advisor will not be a fiduciary under ERISA with respect to any such employer plans. Client may request a rollover from employer retirement plans to Advisor’s custodial arrangement after termination of employment. Investment Risk: Different types of investments have different risk exposures, and those exposures involve varying degrees of risk. Therefore, it should not be assumed that future performance of any specific investment or investment strategy (including investment solutions and/or investment strategies recommended or undertaken by Advisor) will be profitable or equal any specific performance level(s) such as an investment policy statement or other historical documents used for client financial planning purposes may suggest. Historic or recent past performance of any investment or index is no guarantee or assurance of future results. Client insistence on changing equity allocations or positions in reaction to a period of substantial market volatility or declining/ rising returns in contradiction of their investment policy and unapproved by Advisor are likely to adversely affect long-term investment outcomes. Retirement Rollovers—Conflict of Interest: A client or prospec- tive client leaving an employer typically has four options regarding an existing retirement plan (including a combination of these options): (i) leave the money in the former employer’s plan, if per- mitted, (ii) roll over the assets to the new employer’s plan, if one is available and rollovers are permitted, (iii) roll over to an Individual Retirement Account (“IRA”), or (iv) cash out plan account assets (which likely would result in adverse tax consequences, especially for those under age 60). If Advisor recommends that a client roll over their retirement plan assets into an account arrangement we manage, such a recommendation creates a conflict of interest if new or increased compensation is earned as the result of the rollover. Use of Dimensional Fund Advisor mutual fund portfolios: Many mutual funds are directly available without the need to engage an investment professional as an intermediary. That is, they may be available and utilized independent of engaging Ad- visor. Other mutual funds, such as those issued by Dimensional Fund Advisors (“DFA”), are only available through a specially approved group of registered investment advisers or as part of an employer’s 401k plan. Advisor utilizes DFA mutual funds and DFA exchange traded funds (ETFs) for much of their investment management. Therefore, if client decides to terminate Advisor’s services without first selling those fund portfolios, restrictions regarding transferability and/or additional purchases of, or real- location among, DFA mutual funds could apply. This restriction may not apply to DFA ETFs where included in a portfolio. When Advisor provides investment advice regarding retirement plan or individual retirement accounts, Advisor is a fiduciary within the meaning of the Employee Retirement Income Security 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. No client is under any obligation to rollover retirement plan assets to accounts directly managed by Advisor. Use of Dimensional Fund Advisors’ Unified Management Accounts: DFA provides selected Advisors with Unified Managed Account (UMA) solutions for Dimensional Wealth Model implementation, offering operating efficiencies. DFA’s UMA integrates a consistently targeted, personalized investment approach across ETFs and mutual funds for each Advisor client’s custodial accounts, minimizing asset-allocation block overlap. Underlying Dimensional Wealth Models are maintained and overseen by DFA’s global model governance process. Portfolio Activity: Advisor has a fiduciary duty of loyalty and care both as an investment advisor and as a CFP® professional to provide services consistent with the client’s best interest. As part of its investment advisory services, Advisor will review client portfolios on an ongoing basis to determine if any changes are necessary based upon various factors, including, but not limited to, investment performance, account additions/withdrawals, rebalancing asset allocations due to style drift, loss harvesting, tax bracket leverage, and/or written changes in the client’s investment objective or restrictions requested by the client. Based upon these considerations, there may be extended time periods when Advisor determines that any changes to a client’s portfolio or a particular account are neither necessary nor prudent. Clients nonetheless remain subject to fees described in Item 5 below during periods of low or no account activity. Correspondingly, Advisor fees will not increase due to periods requiring unusually high account activity or if additional account services are needed. Customized UMA direct equity holdings and DFA funds can be managed together in one account, providing streamlined portfolio oversight. Dimensional’s Wealth Model applications streamline asset allocation and tax management (for taxable accounts), helping to maximize after-tax returns. Advisor selects suitable ETFs and mutual funds for each custodial account within their personalized UMA strategy, aligning investments with client goals. For clients with a concentrated stock position, SMAs (stock management accounts) may be integrated to better manage risk and enhance diversification. Advisor intends to co- ordinate a customized UMA arrangement across multiple client household accounts. Advisor will monitor ETFs and mutual funds for each client household, ensuring ongoing alignment with client objectives. Cash Positions: Advisor treats cash as an asset class. As such, unless determined to the contrary by Advisor, all cash positions (money markets, cash balances, etc.) shall continue to be included as part of assets under management for purposes of calculating Advisor’s advisory fee. At any specific point in time, depending upon perceived or anticipated market conditions/events (there being no guarantee that such anticipated market conditions/events will occur), Advisor may maintain cash positions for anticipated cash flow purposes (such as scheduled income withdrawals) or to cover contingent limit markets order to purchase equity EFTs based Daily UMA reviews by DFA not only enable timely rebalancing but also efficient cash-raising for monthly and quarterly distribu- tions and fee processing. Incremental trades, aggregated with Advisor accounts across diverse households, keep market impact costs low, thereby enhancing portfolio returns. 6 Professional Financial Strategies, Inc. | paulhill@professionalfinancial.com | professionalfinancial.com | (585) 218-9080  on specified purchase prices in a market decline that may or may not occur. In addition, while assets are maintained in cash or cash equivalents, such amounts could miss market advances. Depending upon current yields, at any point in time, Advisor’s advisory fee could exceed the interest paid by the client’s money market fund. 401k/403b/457 statements to Advisor for the purpose of updating information provided through ByAllAccounts due to a system break or temporary interruption of service. The information is needed to reconstruct or validate share histories or daily pricing. In the event of such an event, clients are expected to provide missing 401k/403b/457 transaction information and cooperate with Advisor with resetting system connections to ByAllAccounts in a timely manner. Socially Responsible (ESG) Investing Limitations. Socially Responsible Investing involves the incorporation of Environmental, Social and Governance (“ESG”) considerations into the investment due diligence process. Advisor does not maintain or advocate an ESG investment strategy but will seek to employ ESG if directed by a client to do so. If implemented, Advisor shall rely upon the assessments undertaken by the unaffiliated mutual fund, exchange traded fund or separate account portfolio manager to determine that the fund’s or portfolio’s underlying company securities meet a socially responsible mandate. Cash Sweep Accounts. Certain account custodians can require that cash proceeds from account transactions or new deposits, be swept to and/or initially maintained in a specific custodian desig- nated sweep account. The yield on the sweep account will generally be lower than those available for other money market accounts. When this occurs, to mitigate the corresponding yield dispersion Advisor shall purchase a higher yielding money market fund (or other type security) available on the custodian’s platform, unless Advisor reasonably anticipates that it will utilize the cash proceeds during the subsequent 30-day period to purchase additional invest- ments for the client’s account. Exceptions and/or modifications can and will occur with respect to all or a portion of the cash balances for various reasons, including, but not limited to the amount of dispersion between the sweep account and a money market fund, the size of the cash balance, an indication from the client of an imminent need for such cash, or the client has a demonstrated history of writing checks from the account. Clients with monthly distributions schedule may have cash balances systematically depleting for as long as 90 days. ESG investing incorporates a set of criteria/factors used in evaluating potential investments: Environmental (i.e., considers how a company safeguards the environment); Social (i.e., the manner in which a company manages relationships with its employees, customers, and the communities in which it operates); and Governance (i.e., company management considerations). The number of companies that meet an acceptable ESG mandate can be limited when compared to those that do not and could underper- form broad market indices. The above does not apply to the cash component intended to be maintained within an actively managed investment strategy (cash balances for which shall generally remain in the custodian designated cash sweep account), an indication from the client of an anticipated need for access to such cash, assets allocated to an unaffiliated investment manager, and cash balances maintained for fee billing purposes. The client shall remain exclusively responsible for yield dispersion/ cash balance decisions and corresponding transactions for cash balances maintained in any unmanaged accounts. Investors must accept these limitations, including potential for underperformance. Correspondingly, the number of ESG mutual funds and exchange-traded funds are limited when compared to those that do not maintain such a mandate. As with any type of investment (including any investment and/or investment strategies recommended and/or undertaken by Advisor), there can be no assurance that investment in ESG securities or funds will be profit- able or prove successful. Bitcoin, Cryptocurrency, and Digital Assets. Advisor does not recommend or advocate for the purchase of, or investment in, Bitcoin, cryptocurrencies, or digital assets. Such investments are considered speculative and carry significant risk. For clients who want exposure to Bitcoin, cryptocurrencies, or digital assets, Advisor, will advise the client to consider a potential investment in corresponding exchange traded securities, or an allocation to separate account managers and/or private funds that provide cryptocurrency exposure. Bitcoin and cryptocurrencies are digital assets that can be used for various purposes, including transactions, decentralized applications, and speculative investments. Most digital assets use blockchain technology, an advanced cryptographic digital ledger to secure transactions and validate asset ownership. Unlike conven- tional currencies issued and regulated by monetary authorities, cryptocurrencies generally operate without centralized control, and their value is determined by market supply and demand. While regulatory oversight of digital assets has evolved significantly since their inception, they remain subject to variable regulatory treat- ment globally, which may impact their risk profile and liquidity. ByAllAccounts: In conjunction with automated reporting services provided by ByAllAccounts, Inc, the Advisor provides periodic aggregated reporting services, which can incorporate all of the client’s investment assets including those investment assets that are assets not directly managed by the Advisor (the “Excluded Assets”). The Advisor’s service relative to the Excluded Assets is limited to supervisory services only, which does not include investment implementation but requires instructions to the client to take specific action(s). Because the Advisor lacks trading authority for the Excluded Assets, to the extent applicable to the nature of the Excluded Assets (assets over which the client maintains trading authority vs. trading authority designated to another investment professional), the client (and/or the other investment professional) shall be exclusively responsible for directly implementing any recommendations relative to the Excluded Assets. The client and/ or their other advisors that maintain trading authority, and not the Advisor, shall be exclusively responsible for the investment performance of the Excluded Assets. Without limiting the above, the Advisor shall not be responsible for any implementation error (timing, trading, etc.) relative to the Excluded Assets. In the event the client desires that the Advisor provide investment management services with respect to the Excluded Assets, the client may engage the Advisor to do so pursuant to the terms and conditions of the Investment Advisory Agreement between Advisor and client. Given that cryptocurrency investments are speculative and subject to extreme price volatility, liquidity constraints, and the potential for total loss of principal, Advisor does not exercise discretionary Occasionally, clients may be requested to provide detailed employer 7 Professional Financial Strategies, Inc. | 1159 Pittsford-Victor Road, Suite 120, Pittsford, NY 14534 | (585) 218-9080  terminated. One-time consulting services will terminate the FPC agreement upon completion unless otherwise stated. authority to purchase cryptocurrency investments for client accounts. Any investment in cryptocurrencies must be expressly authorized by the client, and may not be permitted by Advisor. Clients who authorize the purchase of a cryptocurrency investment must be prepared for the potential for liquidity constraints, extreme price volatility, regulatory risk, technological risk, security and custody risk, and complete loss of principal. B. Advisor’s fee schedules combine fixed and variable components. Clients with Standard, Preferred, and Premier financial planning arrangements each have a specified minimum fee, regardless of household assets under management, that includes the level of planning and consulting services for that arrangement. Clients’ ad- visory fees increase as assets under management grow more than minimum fee. Advisor fees are separate from those of attorneys, CPAs, and non-affiliated professionals retained by clients who may assist them with various aspects of their financial planning. FINANCIAL PLANNING AND CONSULTING Clients who request only Financial Planning Consulting (“FPC”) without investment management use a flat-fee schedule (see below). If financial planning services requested are not included as a part of one of the three service arrangements in Item 4 (B), clients can pay a negotiated additional flat fee or be charged hourly where meeting or special consulting allowances specified in their agreement are exceeded. Artificial Intelligence: Advisor may use certain Artificial Intel- ligence (“AI”) tools in connection with it investment advisory services. Advisor has adopted an AI Policy that governs the appro- priate use of AI tools to ensure that Advisor and its employees abide by their fiduciary duty and comply with all applicable regulations. AI tools are not used by Advisor as a substitute for professional judgement by Advisor or its employees, and all AI generated output is reviewed by Advisor for accuracy. All investment decisions and recommendations are made and approved by Advisor. The use of AI tools does not guarantee the accuracy of analyses or the success of any of investment strategy. Clients should not assume that reliance on AI tools results in better performance or reduces risk. AI tools involve limitations and risks that Advisor monitors and manages. These risks include, but are not limited to, data security concerns, potential inaccuracies, and possible algorithmic biases. To mitigate these risks, Advisor has implemented controls such as pre-approval requirements for AI tools, restrictions on providing nonpublic personal information to public AI systems. Vendor due diligence, review of AI-generated materials, and employee training on appropriate AI usage. Financial Planning & Consulting (Standard, Preferred and Premier Levels): The Advisor’s “FPC” fee depends on a combina- tion of client income and net worth (excluding primary residences and personal property). “Net worth” is inclusive of employee retire- ment plans, deferred compensation plans, and business interests. Generally, significant business interests and commercial property as part of the client’s financial planning will be provided only for Premier-level clients or at a separate hourly rate or a flat premium surcharge. The minimum FPC fee, including investment advisory services, is $10,000. A 50 percent retainer is required to continue after the initial financial planning meetings. If investment advisory services are engaged within sixty days of completion of the Financial Planning meetings (Phases 1 to 3), the remaining FPC fee balance will offset the first quarterly investment management fees. Item 4 details levels of planning service. If a client discontinues investment management in any quarter after substantial FPC-related services have been provided during that period, minimum flat pro-rated quarterly fees may be charged against unearned AUM fees. Client Obligations. In performing financial planning services, Advisor shall not be required to verify any information received from client or from client’s other professionals and is expressly authorized to rely thereon based on what has been provided or not. Moreover, each client is advised that it remains their responsibility to promptly notify Advisor if there is ever any substantial change in their financial situation or investment objectives. This is for the purpose of reviewing, evaluating, or revising Advisor’s previous recommendations and/ or services. Notice to Advisor must be provided in writing by mail or email. For non-discretionary accounts such as employer plans, client is expected to act promptly upon specific emailed instructions provided to them by Advisor, or to get back to Advisor promptly with any questions related to such emailed instructions. D. Advisor does not participate in a wrap fee program. E. As of December 31, 2025, Advisor had approximately Hourly Advisory Fees: For hourly engagements, Paul Byron Hill CFP® is $600 per hour; Kam-Lin Kok Hill CFP® $400 per hour; all other CFPs $300 per hour; $200 per hour for staff members. A full retainer of estimated time will be requested prior to engagement. Hours charged against client retainer will not exceed that amount without pre-approval. If more hours are needed, payment is required in advance. Unused portion of retainer is refundable. $225,808,998 in regulatory assets under management with $210,743,198 in discretionary assets and $15,065,800 in non-discretionary assets among 93 client households and 10 institutional relationships. FINANCIAL PLANNING & CONSULTING (NON-INVESTMENT) SCHEDULE Item 5/Fees and Compensation A. Advisor’s fee for Investment Advisory services for investment If Income and Net Asset Base Annually Up to $2 million $10,000 Client Household A: STANDARD MANAGEMENT SCHEDULE Aggregated Advisory Accounts Standard Level Report Preferred Level Report $3 million and above $25,000 $5 million and above $50,000 B: PREMIUM MANAGEMENT SCHEDULE Premier Level Report Aggregated Advisory Accounts Supreme Level Report Negotiated Negotiable management includes limited Financial Planning and Consulting (“FPC”) services (see pages 8 and 9). Levels and particulars of FPC services are described in the client’s FPC agreement. Clients may elect additional or higher levels of FPC services: either as a “pre- mium” surcharge or specifying particular consulting services to be added. FPC agreements automatically renew as long as the Invest- ment Advisory Agreement is in effect and terminate at the end of the same quarter when the Investment Advisory Agreement is If investment advisory services are engaged prior to completion of FPC services, or within PREMIER MANAGEMENT SCHEDULE 60 days thereafter, up to 50% of the advisory fee for planning paid or payable may be Level 3–Aggregated Household Accounts applied to initial investment management services. 8 Professional Financial Strategies, Inc. | paulhill@professionalfinancial.com | professionalfinancial.com | (585) 218-9080 STANDARD SUPERVISORY SCHEDULE Level 1–Aggregated Household Accounts PREFERRED MANAGEMENT SCHEDULE Level 2–Aggregated Household Accounts DIMENSIONS FOR MANAGEMENT SYSTEMATICALLY STRUCTURED STRATEGIES  FINANCIAL PLANNING & CONSULTING (NON-INVESTMENT) SCHEDULE A: STANDARD MANAGEMENT SCHEDULE Aggregated Advisory Accounts B: PREMIUM MANAGEMENT SCHEDULE Aggregated Advisory Accounts PREMIER MANAGEMENT SCHEDULE Level 3–Aggregated Household Accounts Per Quarter Custodial Account and Platform Arrangement fees: Assisting with account and reporting set-ups for Charles Schwab & Co., 529 plans, or any annuity or employer account coordinated with our reporting platform is chargeable. Fee includes any set-ups related to account reporting connecting with Advisor’s platforms, including aggregation set ups and financial planning system integrations. 0.375% 0.250% 1.00% 0.200% STANDARD SUPERVISORY SCHEDULE Level 1–Aggregated Household Accounts FINANCIAL PLANNING & CONSULTING Annualized (NON-INVESTMENT) SCHEDULE PREFERRED MANAGEMENT SCHEDULE Total Assets Advised Rate Level 2–Aggregated Household Accounts First $500,000 1.50% A: STANDARD MANAGEMENT SCHEDULE Aggregated Advisory Accounts DIMENSIONS FOR MANAGEMENT Next $500,000 to $1 million SYSTEMATICALLY STRUCTURED STRATEGIES 0.80% Next $1 million to $5 million B: PREMIUM MANAGEMENT SCHEDULE Aggregated Advisory Accounts 0.70% Next $10 million to $15 million 0.175% Platform Arrangement Fees: Advisor charges $1,000 for each Charles Schwab custodial setup for a new client relationship and $500 each employer retirement plan coordination. The fee is at least $2,000 for each for any trust-related Schwab custodial account ar- rangements for living trusts, irrevocable trusts (including business qualified plans), charitable trusts, or donor advised funds. Set-up fees can be greater if more time and effort is expected. 0.150% 0.60% 0.125% Next $10 million to $25 million PREMIER MANAGEMENT SCHEDULE 0.50% Next $25 million to $50 million Level 3–Aggregated Household Accounts Coordinated annual Level 1 financial planning services subject to minimum $1,250 quarterly fee as offset by fee schedule calculations per above table. Financial planning services are not provided for ancillary members of a STANDARD SUPERVISORY SCHEDULE client household who are paying less than a $1,250 quarterly fee. Level 1–Aggregated Household Accounts PREFERRED MANAGEMENT SCHEDULE Level 2–Aggregated Household Accounts Insurance & Annuity Consulting Fees: Consulting related to low-fee/no-fee annuities and life insurance is a minimum of $5,000 or as negotiated in each case. Advisor must evaluate products and services, obtain suitability information, evaluate justifiable cost, reasonable performance, and appropriate risk, to determine whether such transaction is in the “best interest” of client (CFP® professional standards and New York Department of Financial Services Reg 187 apply). Further products/vehicles are available in all states or clients may not qualify due to health. Where related parties of Advisor receive outside reimbursements or commissions, they will be disclosed to the client, and such assets will be exempt from ongoing management fees. Per Quarter Annualized Rate DIMENSIONS FOR MANAGEMENT Total Assets Advised SYSTEMATICALLY STRUCTURED STRATEGIES First $100,000 0.375% 1.50% Next $900,000 to $1 million 0.250% 1.00% Next $1 million to $5 million 0.200% 0.80% 0.175% 0.150% 0.70% Next $10 million to $15 million FINANCIAL PLANNING & CONSULTING 0.60% Next $10 million to $25 million (NON-INVESTMENT) SCHEDULE 0.125% 0.50% 0.100% 0.40% INVESTMENT MANAGEMENT SERVICES Advisor’s fee for investment management services (between 0.40% and 1.50%) is calculated quarterly as an annualized percentage (%) of market value of client assets collectively in all household accounts under management or supervision. Fee schedules (see at right) for investment management with Standard, Preferred or Premier financial planning. These have separate asset management thresholds associated with obtaining financial planning services to be provided at each level as described in a supplemental agree- ment. Client may “buy up” to a higher level or pay a premium for a greater number of meetings and consulting services. Client continuing to receive certain level of financial planning services is entirely at Advisor’s discretion based on Client’s adherence to the agreed number of meetings and service consultations. Next $25 million to $50 million A: STANDARD MANAGEMENT SCHEDULE More than $50 million Aggregated Advisory Accounts Coordinated Level 2 Preferred level financial planning services subject to a minimum $2,500 quarterly fee offset by fee schedule calculations per above table. Premium planning services at Advisor’s discretion are B: PREMIUM MANAGEMENT SCHEDULE available with a 0.125% quarterly asset surcharge on the first $500,000. Aggregated Advisory Accounts PREMIER MANAGEMENT SCHEDULE Level 3–Aggregated Household Accounts Per Quarter Annualized Total Assets Advised Rate STANDARD SUPERVISORY SCHEDULE Level 1–Aggregated Household Accounts 1.50% First $500,000 0.375% 0.250% 1.00% Next $500,000 to $1 million PREFERRED MANAGEMENT SCHEDULE Level 2–Aggregated Household Accounts 0.80% Next $1 million to $5 million 0.200% 0.175% 0.70% Next $10 million to $15 million DIMENSIONS FOR MANAGEMENT SYSTEMATICALLY STRUCTURED STRATEGIES Next $10 million to $25 million 0.150% 0.60% 1. Standard Supervisory—Level 1. This schedule applies to accounts collectively custodied under a single household platform with Charles Schwab. Legacy Clients subject to a $1,250 minimum quarterly fee are entitled to incidental annual financial planning and consulting services as described in Item 4. Institutional-class mutual funds and/or ETFs together with legacy security positions only will be maintained in those accounts. 529 plans and/or employer retirement plans may be supervised and coordinated with Schwab accounts if access is provided and subject to the advisory fee schedule. Those with low AUMs (children or parents of Preferred client households) may receive Level 1 financial planning services based on the minimum Standard fee. Where children and/or parents and/ or certain trusts are included as part of Preferred or Premier households, but are reported separately, they are not subject to the minimum fee, and do not receive financial planning services. Next $25 million to $50 million 0.125% 0.50% For Level 1 clients to qualify for any financial planning services, at least 90% of client investable financial assets (including bank, brokerage, employer retirement plans, etc.) must be under Coordinated Level 3 Premier level financial planning services subject to a minimum $12,500 quarterly fee offset by fee schedule calculations per above table. Premium planning services at Advisor’s discretion are available with a 0.125% quarterly asset surcharge on the first $1 million. 9 Professional Financial Strategies, Inc. | 1159 Pittsford-Victor Road, Suite 120, Pittsford, NY 14534 | (585) 218-9080  Advisor advisement for fee purposes, and only one minor account excluded. (Bank checking excepted.) 2. Preferred Management—Level 2. This schedule applies to Directed Trust Management—Premier Clients Where Charles Schwab Trust Company of Delaware (“CSTCD”) serves as Trustee or Co-Trustee of a client living or irrevocable trust, and substantially all client investible financial assets are custodied under a single household platform with Charles Schwab (except incidental bank accounts, 529 plans, and non- brokerage assets like real estate). Intended for clients who are retired, widowed, and special assistance situations. Financial planning and investment management operate under a “Premier Management” household arrangement. Advisor’s fee management schedule is the same as for Premier Level 3 except that the first $1 million under trust management is reduced to 20 basis points, subject to the $12,500 minimum quarterly fee for Premier households. Associated household non-trust accounts coordinated with family planning will be aggregated with the trust(s) for fee calculation purposes. accounts custodied under a single household platform primar- ily with Charles Schwab. Clients subject to a $2,500 minimum quarterly fee are entitled to core financial planning and consulting services as described in Item 4. Institutional-class mutual funds and/or ETFs together with legacy security positions only will be maintained in those accounts. Employer retirement and deferred compensation plans, 529 plans, variable annuities and/or certain trusts may be supervised and coordinated if ByAllAccounts access is available and subject to the advisory fee schedule. Clients with lower than the amount to qualify for Preferred may receive Level 2 financial planning services by paying the minimum Preferred fee and signing a supplemental FPC agreement. For children and/ or parents and/or certain trusts treated as part of same household but reported separately, the minimum fee may be waived but no financial planning services provided. The supplemental planning agreement of any client may be suspended or terminated for not abiding by the meeting or service limitations or not accepting two calendar year lookback limiting current year access unless moving to a premium upgrade with a higher fee. Administrative Trustee Services are provided by CSTCD under the Delaware Directed Trust statute (12 Del. Code §3313). CSTCD has a separate schedule of fees for its services, as administrative trustee, which includes trust administration, standard domestic tax return preparation and filing for the trust, and other ordinary services. Fees are calculated and charged quarterly. CSTCD fees are subject to change upon no- tice. CSTCD may, at its sole and exclusive discretion, decline at any time to continue serving as trustee. All trust documents and assets must be reviewed by CSTCD prior to acceptance of appointment as trustee. For Level 2 clients to qualify for financial planning services, at least 90% of client investible financial assets (including personal bank, brokerage, employer retirement plans, deferred comp, etc.) must be under Advisor advisement for fee purposes. One substantial account may be excluded, but a premium service upgrade is required for financial planning and consulting services. (Bank checking excepted.) Additional Directed Trust fees and reimbursement ex- penses. Fees or expenses for special or non-standard services provided by CSTCD will be charged upon delivery of such services and are in addition to ordinary fees for trust services. Examples of special services may include, but are not limited to, dispute resolution, litigation expenses, loan/note liability management, real property management, trust settlement, or non-standard tax filings (e.g., asset-related reporting, foreign tax filings, foreign and domestic tax reporting and compli- ance filings). Any fees paid to an Investment Advisor, real estate holdings advisor, special holdings advisor, distribution advisor, trust protector, or other co-trustee required by the trust are separate from and in addition to CSTCD’s fees. All FEE SCHEDULE FOR CHARLES SCHWAB TRUST COMPANY OF DELAWARE 3. Premier Management—Level 3. This schedule applies to household accounts custodied under a single household platform primarily with Charles Schwab. Clients subject to a $12,500 minimum quarterly fee are entitled to expanded financial planning and consulting services as described in Item 4. Institutional-class mutual funds and/or ETFs together with legacy security positions and separately managed accounts, are advised. Employer retirement and deferred com- pensation plans, 529 plans, variable annuities, and/or certain irrevocable trusts may be supervised and coordinated if ByAl- lAccounts access is provided subject to an advisory fee. Client small businesses, rental real estate, alternatives, private equity, etc. may be coordinated with their financial planning with a premium upgrade and an increased fee. Clients with lower than the amount to qualify for Premier status may receive Level 3 financial planning services by paying the minimum Premier fee with a supplemental FPC agreement. For children and/or parents and/or certain trusts treated as part of same household but reported separately, the minimum fee may be waived but no financial planning services will be provided without an upgrade and supplemental FPC agreement. Trustee handles responsibilities regarding non-investment related trust administration but directed by an advisor designated by the client with respect to trust assets. Administrative Trustee Services are provided by CSTCD under the Delaware Directed Trust statute. For Level 3 to qualify for financial planning services, at least 80% of client investible financial planning resources (includ- ing personal bank, brokerage, employer retirement and deferred comp, etc.) must be under Advisor advisement for fee purposes. Only two substantial assets or accounts may be excluded. If that occurs, a premium service upgrade is required for financial planning related services, in addition to a second premium surcharge for a small business, rental real estate, alternative, private equity, etc. (Limited bank checking and related accounts excepted.) 10 Professional Financial Strategies, Inc. | paulhill@professionalfinancial.com | professionalfinancial.com | (585) 218-9080  additional fees for special services will be charged as an ex- pense of trust if permitted by the governing document or ap- plicable law. Personal tax preparation services, check writing, and related bookkeeping are not provided by CSTCD. Fund Advisors. Dimensional institutional-class mutual fund management fees and other charges may range from .08% to .60% annualized (net expense to investor). Dimensional ETFs net expense to investors varies from .09% to .43% annualized. Dimensional Fund Advisors UMA fee structure has no account overlay fee favoring a holdings-based fee where only Dimensional ETFs and mutual funds are used. Non-Dimensional ETFs and funds from an approved list of funds will incur a 10 bps annual- ized management fee and any direct equity stock component in a sleeve will incur a 29 bps annualized fee. Non-Dimensional ETFs requested/selected must be approved by Dimensional. Negotiability of Advisor fees: Advisor’s investment advisory fee may be negotiable depending upon certain objective and subjective factors, including but not limited to: the total amount of family investible assets; timing of anticipated future additional assets; portfolio composition; the scope and complexity of financial planning services; the anticipated number of meetings and servicing requirements; related family or household accounts; future expected earning capacity; the particular professional(s) rendering service(s); prior relationships with us and/or our representatives, and length of Advisor relationship. As a result of these factors, similarly situated clients could pay different fees, client services could be available for less with a different advisor, and large institutional clients could pay less than the fee schedule. Minimum account size for Dimensional UMA platform is $250,000, and a minimum fee will be based on a $250,000 account size if the account falls below that minimum due to withdrawals or market fluctuations. Each UMA account will incur a $250 annual charge in addition to other fees. Advisor’s usual fee schedules based on client’s service level apply for assets supervised under a UMA arrangement. B. Advisory fee billing. Client advisory fees ordinarily are Annuity investments that Advisor may recommend have maintenance and expense (M&E) charges at the account level in addition to fund expenses. These include 529 college plans. Examples are Hartford Life Insurance (WV SMART529 Select) for static and age-based portfolios range from .67% to 1.02% annually. Transamerica Life (NY) Advisors Edge charges .55% annually M&E and administration charges plus a $30 annual policy charge plus fund management fees plus additional costs for optional benefits such as promise-based income riders. deducted quarterly “in advance” directly from their respective custodial accounts in the first month of the current quarter. (Please note that clients upon request may pay Advisor fee directly.) The asset-based portion of advisory services is calcu- lated upon the average daily balance of the market value of each household account looking back to the last business day of the previous quarter, pro-rated, and offsets the applicable minimum service level quarterly fee. Cash positions during the previous period are included and considered as assets under management for the purpose of asset-based Advisory fee calculations. Agreements with Charles Schwab authorize debiting accounts proportionally on a quarterly basis for the annualized fee (ordi- narily one-fourth of the annualized rate quarterly as shown) and then that deducted advisory fee is remitted directly to Advisor in compliance with specific regulatory procedures. D. Advisory fee calculations. Advisor’s investment advisory fee shall be prorated and paid quarterly, in advance, based upon prior quarterly account balances calculated upon the average daily balance of the market value of all household accounts looking back to the last business day of the previous quarter, pro- rated. A minimum fee for “Standard,” “Preferred,” and “Premier,” level clients as described in Item 4 (B) is a deduction from the Standard, Preferred, or Premier Management Schedules, offsets the asset under management calculation and sets the minimum fee for a calendar quarter when the AUM calculation is less than the scheduled minimum for a service level. For fees related to accounts not held with primary broker-dealer/ custodian, those fees will be paid directly, deducted from specified taxable custodial accounts indicated in client advisory agreements, and/or in authorizations with Schwab for non- custodial accounts. Where spouses have mutually authorized, either spouse’s taxable account or a joint account or living trust of the client may be debited, as directed by the client. For client ordinarily directly paying advisory fees, if unpaid after 30 days from the date of Advisor’s submission of its quarterly billing, fees will be deducted from the applicable accounts per the supple- mental Financial Planning and Consulting Agreement. Advisor, in its sole discretion, may charge a lesser investment management fee and/or reduce or waive its annual minimum fee or set-up fees based on certain criteria (i.e., relationship to primary household account owners, total dollar amounts to be managed, anticipated future additional assets, account composi- tion, inception of historical advisory relationship, anticipated level of wealth services, etc.). Certain adjustments for non- primary household accounts may not be applied similarly to clients unrelated to primary family members as to other clients. Clients subject to Advisor’s annual minimum fee for their level of service may pay a percentage fee effectively higher than the annual fee percentage referenced in the Standard, Preferred, or Premier Management Schedules shown on Page 9. C. As discussed in Item 12, unless client directs otherwise or circumstances dictate, Advisor recommends that Charles Schwab and Co., Inc. (“Charles Schwab”) serve as the broker- dealer/custodian for investment advisory assets. Charles Schwab charges commissions and/ or transaction fees for effecting certain securities transactions. Charles Schwab’s maximum transaction fee (electronically) for mutual funds is $24, and $0 for ETFs and stocks (electronically). In addition to all these fees, clients also incur charges imposed at the fund level for mutual fund and exchange traded funds (e.g., regular management fees and other maintenance expenses). Where EFTs and stocks are traded, imputed costs of buy/sell spreads typically occur. Advisor primarily recommends investments with Dimensional The Investment Advisory Agreement between Advisor and client will continue in effect until terminated by either party by written notice in accordance with the terms of the agreement. As of the date of termination, Advisor shall refund a pro-rated portion of the advanced advisory fee deducted based upon remaining days in the billing quarter, adjusted by the minimum fee pertaining to financial planning services provided for that quarter, if any. 11 Professional Financial Strategies, Inc. | 1159 Pittsford-Victor Road, Suite 120, Pittsford, NY 14534 | (585) 218-9080  Therefore, a systematic trading approach can be employed to prefer low price-to-book ratios in stocks only when there is accompanying evidence of rising cash flows. Charges related to financial planning services provided during the quarter under the terms of a Financial Planning and Consult- ing Agreement shall be charged against the unearned portion of the investment management portion of the fee, but not to exceed the billing for that quarter. A clear example is sorting stocks by price-to-book ratios based on the value premium (as defined academically). Ample evidence shows that sorting stocks with low price-to-book ratios reliably outperforms the broad stock market over longer horizons. Di- mensional Fund Advisors, whose funds Advisor utilizes, has long captured value premiums targeted in its many equity funds. E. Neither Advisor nor its representatives accept compensation (commissions) from the sale of securities or other investment related products for performing investment advisory services. As stated in Item 5(A) related persons can receive reimbursements for insurance product implementation with client disclosure to offset financial planning and consulting fees otherwise payable, but only where such products are in the client “best interest” relative to products paying no commissions. In those cases, the client would not be expected to pay an advisory fee. Dimensional has developed systems that systematically extract information from prices in scale. If clear and practical sorting guidelines can reliably distinguish between which stocks and bonds require a high return to hold and which require only a low return FINANCIAL PLANNING & CONSULTING derived from prices, then risk can be better managed and expected (NON-INVESTMENT) SCHEDULE returns increased in portfolio strategies for Advisor’s clients. Advisor adapts Dimensional’s wealth model portfolios to structure A: STANDARD MANAGEMENT SCHEDULE customized frameworks for client accounts of each household to Aggregated Advisory Accounts pursue a wide range of financial planning goals. Disclosure Statement. A copy of Advisor’s written Disclosure Brochure and client Relationship Summary as set forth on Form ADV Part 2 A and Form CRS, respectively, shall be provided to each client prior to, or contemporaneously with, execution of the Investment Advisory Agreement and/or Financial Planning and Consulting Agreement. B: PREMIUM MANAGEMENT SCHEDULE Aggregated Advisory Accounts l Advisor models are empowered by financial science. Dimen- sional has applied academic research and evidence to investing for decades. Their models integrate leading academic thinking on financial theory, research, and practical implementation. Disclosure for Certified Financial Planners®: Clients have the right to ask at any time about compensation arrangements regarding an Advisor employee licensed as a CFP® professional with the CFP® Board of Standards. l Advisor models target higher expected returns. Guidance PREMIER MANAGEMENT SCHEDULE from Dimensional models to customize client investment Level 3–Aggregated Household Accounts strategies go beyond conventional indexing by targeting higher expected returns with more focus, and lower market impact costs when trading. Item 6/Performance-Based Fees and Side-by-Side Management Neither Advisor nor its representatives charge performance-based fees or engages in the practice known as side-by-side management. STANDARD SUPERVISORY SCHEDULE l Advisor models are transparent in their approach. The Firm Level 1–Aggregated Household Accounts is guided by one investment philosophy and an implementation process consistently applied across all the Dimensional model strategies adapted for asset allocation coordinated across accounts. PREFERRED MANAGEMENT SCHEDULE Level 2–Aggregated Household Accounts DIMENSIONS FOR UNIFIED MANAGEMENT ACCOUNT STRUCTURED SOLUTIONS Item 7/Types of Clients Advisor offers advisory services primarily to high-net-worth individuals and their immediate family members, to affluent individuals, their families, and legacy clients. Also, small pension and profit-sharing plans, family trusts, estates, charitable trusts and small business entities associated with high-net-worth clients. Item 8/Methods of Analysis, Investment Strategies and Risk of Loss Methods of Analysis: Decades of theoretical and empirical research have documented that stock prices in markets have infor- mation about differences in expected returns across stocks. Market prices contain reliable information about systematic differences in expected returns and may therefore be interpreted as predictions or forecasts of future returns for use in investment management. What we may term “dimensions” explain market forces that drive persistent, pervasive returns within financial markets, and that information can be extracted from real-time market prices. Dimen- sions of return reliably associated with aspects of investing risk brings order and clarity to the way we think about investing client assets and resources for planning purposes. 1. Relative price as measured by the price-to-book ratio; value stocks are those with lower price-to-book ratios. 2. Profitability is a measure of current profitability, based on informa- Market prices provide unbiased, real-time information on the returns investors require to hold securities. Information from price changes in stocks conveys how a stock’s price represents the value of a company’s expected future cash flows, discounted to the present. That means low valuations can result from either low expectation of future cash flows, high discount rates, or a combination of both. tion from individual companies’ income statements. 12 Professional Financial Strategies, Inc. | paulhill@professionalfinancial.com | professionalfinancial.com | (585) 218-9080  Information Sources: Advisor also relies on multiple infor- mation sources that include financial publications, research materials, subscription services and resources not specifically for financial planning include: Dimensional Fund Advisors, Schwab Advisor Services, Morningstar, JP Morgan, Vanguard, Financial Perspectives, and Wall Street Journal. ratio—show higher expected returns than high relative price stocks (value premium); and high profit- ability stocks show higher ex- pected returns than low profitability stocks (profitability premium). Profitability contains information about the cash flows they expect to receive. All else being equal, the lower the price paid for security, the higher the expected return, and for a given price, the higher the expected future cash flows, the higher the expected return. Fixed Income Allocations: Valuation theory considers fixed income security prices to sort systematic differences in drivers of expected returns. Expected returns across bonds vary by duration, credit quality, and currency of issuance rather than by premiums. INVESTMENT STRATEGIES Advisor’s investment strategies through Dimensional Fund Advisors go far beyond index-like asset allocations. Dimensional mutual and exchange-traded funds (ETFs) among their US and international equity and fixed income portfolio vary widely from conventional asset class definitions. Advisor customizes Dimensional fund allocation for client households based underly- ing profitability segmentations, not on performance histories. Dimensional portfolios selected for a client investment policy rely on index benchmarks for monitoring and comparison. Fixed income allocations can mitigate portfolio volatility. The client’s proportionate fixed income allocation of their portfolio is guided by their investment policy strategy that describes targets, parameters, and constraints for fixed income. A dynamic variable maturity strategy from a flexible yield curve updated daily from market prices further enhances returns while mitigating volatility in their bond portfolios and obtains excellent pricing in bond rebalancing trades. Advisor strategies are informed by financial science. Dimensional is recognized for applying academic research to portfolio construc- tion with precisely defined research factors and techniques from the science of capital markets. Dimensional funds allow Advisor to avoid unreliable forecasting, speculative timing, or educated “best thinking.” Regional Global Allocations: Advisor allocates equity considering global investible market capitalization, following Dimensional wealth models. Broad global diversification reduces country- specific risk and home familiarity bias (such as Americans strongly over-weighting to the U.S. relative to the rest of the world). Advisor has a consistent, transparent, understandable framework. Dimensional portfolio approach allows Advisor to explain invest- ing clearly in an understandable way. Clients see logic for portfolio decisions. Investment strategies with an aggregated approach to asset allocation for a household need relatively few well-selected component funds, keeping trading costs lower through flexible daily trading. While global investing offers positive expected returns, regions can perform wildly each year. The relative performance of one country or region over another is not predictable. Therefore, Dimensional funds holds selected multiple regions globally to diversify the country risk and reduce familiarity bias. Advisor relies on Dimen- sional market capitalization weights in its funds, targeting various company size, relative price, and profitability. The common alternative approach by most financial planning firms is repetitively allocating portfolios per household account, causing inconsistent overlaps mixing investment objectives and characteristics—leading to poor outcomes and client confusion. Considerations for Taxable Accounts: To mitigate potentially high tax burdens, Advisor implements portfolio strategies designed to mitigate taxes. Maximizing after-tax returns is more desirable than maximizing before-tax returns. Therefore our focus is plan- ning to maximize after-tax outcomes, and tax considerations for tax minimization is secondary. Advisor can reliably target sources of higher expected returns. Dimensional’s rigorous yet flexible approach allows Advisor to confidently select funds for a structured portfolio strategy across a huge set of equity and fixed income securities in multiple regions worldwide. Advisor considers the interactions of premiums between Dimensional funds in portfolio construction. Advisor’s client asset allocation model strategies consider family risk preferences, risk capacities, and time horizons. Historical ex- post investment outcomes or ex-ante return assumptions are not used for portfolio construction. No attempt is made to “optimize” portfolio asset allocation risk and return tradeoffs with guessti- mated parameters. Advisor will prefer holding higher yielding, ordinary income producing assets (i.e., taxable bonds and high dividend producing stock funds) in qualified accounts. Low income, capital gain producing investments (i.e., domestic stock funds) will be placed in taxable accounts where appropriate. As a result, taxes can be deferred on capital gains and may enjoy lower tax rates when realized and step up in basis upon death rather than lost in a tax-exempt account. Accordingly, the asset classes will vary among household accounts partly due to tax treatment of assets. However, in aggregate, household portfolios will reflect the risk, return, and asset allocation objective of the client. Equity Allocations: Valuation theory provides a meaningful framework to think about the drivers of expected stock returns for structuring portfolio strategies. Expectations about a firm’s future cash flows are linked to its current value through an implied discount rate, which is equivalent to the expected return of a stock or even an asset class of stocks. Within that framework, Dimensional funds identify systematic differences in expected returns among stocks for selecting securities along size, relative price, and profitability dimensions for mutual fund and ETF portfolios. Small cap stocks show higher expected returns than large cap stocks (size premium); stocks with low relative price—as measured, for instance, by the price-to-book In taxable, non-qualified accounts, assets are likely to generate both ordinary income (i.e., dividends and interest) and capital gains (short and long-term). To mitigate tax liability Advisor may deem tax-managed equity funds appropriate in order to minimize capital gain distributions and assure distributions are generally incurred at long-term capital gain tax rates instead of higher short-term tax rates. While such funds may incur modestly higher expense ratios, the net, after-tax return can be significantly higher. For clients in a high marginal tax bracket, we may utilize municipal bond investments to maximize the after-tax return on the taxable portion 13 Professional Financial Strategies, Inc. | 1159 Pittsford-Victor Road, Suite 120, Pittsford, NY 14534 | (585) 218-9080  risk. Diversification within mutual funds or EFTs that are not otherwise concentrated may reduce that risk. of the fixed income portfolio. Factors such as the client’s current tax situation, yield spreads between municipal and taxable bonds, and investment vehicles are considered. l Inflation Risk: When inflation exists due to an artificial public oversupply of currency, a dollar next year will not be worth as much or buy as much as a dollar today. Purchasing power erodes at the rate of inflation. The value if not the dollar amount of fixed income funds or even “guaranteed’ annuity returns may thereby be reduced. However, Advisor may deem it appropriate to retain securities with unrealized capital gains even though we believe there is a better in- vestment alternative, due to the potential capital gains liability. We will sell assets with unrealized capital gains when, in our opinion, the long-term risk reduction or return enhancement benefit of a replacement investment justifies paying current capital gains tax, to realize future investment benefit. Advisor may engage in tax loss arbitrage (i.e., loss harvesting), when tax benefits exceed related transaction costs and risk. We may attempt to capture capital losses which could be used to offset other realized capital gains or be inventoried to offset future gains. RISK OF LOSS Investing in securities always exposes investors to risk of loss. Different types of investments have varying degrees of risk, but all have some associated risk. Past performance is no guarantee of future returns. No strategy or model should be assumed to equal historic performance. Investors may lose money, regardless of how long they invest. The future is uncertain. Unforeseeable future economic, political, social and personal events combined with unfortunate timing could negatively impact investor behavior or an ability to continue being invested and bearing investment risk. l Securities of Investment Companies and Exchange Traded Funds Risk: Advisor recommends exchange-traded funds (ETFs) and securities of open-end investment companies (mu- tual funds). These represent interests in professionally managed portfolios that can invest in stocks and bonds. Investing in ETFs and other investment companies involves substantially the same risks as investing directly in the underlying securities (with a benefit of diversification), but involve additional expenses at the fund level, such as a proportionate share of portfolio manage- ment fees and operating expenses. Certain types of investment companies and ETFs are exposed to other risks: (1) ETF and investment company shares may trade above or below their net asset value; (2) an active trading market for ETFs and invest- ment company shares may not develop or be maintained; or (3) trading of ETFs or investment company shares may be halted if the listing exchange’s officials deem such action appropriate, the shares are delisted from the exchange, or the activation of market-wide “circuit breakers: (which are tied to large decreases in stock prices) halts stock trading generally. Summarized are important risks to consider whenever investing: l Technology System Risks: Advisor and clients for whom l Return Risks: Past performance is not a guarantee of future we serve depend heavily on telecommunication, information technology and other operational systems, whether Advisor’s or those of others (e.g., custodians, financial intermediaries, transfer agents and other parties to which Advisor or they may outsource the provision of services or business opera- tions). These systems may fail to operate properly or become disabled due to events or circumstances wholly or partly beyond Advisor’s or other’s control. returns. Investing in securities with Dimensional Fund Advisors involves risks that are out of Advisor’s control. Further, there is no assurance that implementing a particular investment policy strategy will have a sufficient return to meet investors’ investment objectives. Both mutual funds and exchange traded funds (ETFs), as well as any other financial product or insurance or annuity vehicle, have a hypothetical risk of loss of principal or income. l Economic and Market Risk: Companies and securities in l Cybersecurity Risks: The information technology systems and networks that Advisor and its third-party service providers use to provide services to Advisor’s clients employ various controls that are designed to prevent cybersecurity incidents stemming from intentional or unintentional actions that could cause significant interruptions in Advisor’s operations and/or result in the unauthorized acquisition or use of clients’ confidential or non-public personal information. which a client can invest, or funds that do so, may be sensitive to general downward swings in the overall economy or conditions in their specific industries or geographies. A major recession or adverse developments in the securities market might have a negative impact on investments. Factors affecting economic conditions include inflation rates, currency devaluation, exchange rate fluctuations, industry conditions, competition, technological developments, domestic and worldwide political, military, and diplomatic events and trends can adversely affect business prospects, and consequently negatively impact expected returns. Clients and Advisor are nonetheless subject to the risk of cybersecurity incidents that could ultimately cause them to incur financial losses and/or other adverse consequences. Although Advisor has established processes to reduce the risk of cybersecurity incidents, there is no guarantee that these efforts will always be successful, especially considering that Advisor does not control the cybersecurity measures and policies employed by third-party service providers, issuers of securities, broker-dealers, qualified custodians, govern- mental and other regulatory authorities, exchanges and other financial market operators and providers. l Security Selection Risk: The value of an individual security and, similarly, the value of an investment fund holding that security, can rise or fall, sometimes wildly. Advisor’s invest- ment processes and strategies may favor specific securities, industries or sectors that could underperform investments in other securities, industries, sectors, or the general market itself for extended periods. l Credit Risk: The risk of loss caused by a counterparty’s or debtor’s failure to make a timely payment, or by the change in value of a financial instrument based upon changes in default l Client Privacy and Confidentiality Risks. Advisor maintains policies and procedures designed to help protect the confiden- tiality and security of client nonpublic information (“NPPI”). NPPI includes, but is not limited to, social security numbers, 14 Professional Financial Strategies, Inc. | paulhill@professionalfinancial.com | professionalfinancial.com | (585) 218-9080  compiled with inaccurate information, limiting the value of Advisor’s analysis. There can be no assurances that any investing methodology will materialize into profitable strategies within a client’s planning horizon, under extreme market, economic, or political conditions. credit or debit card numbers, state identification numbers, driver’s license numbers, and account numbers. Advisor maintains administrative, technical, and physical safeguards designed to protect such information from unauthorized access, use, loss, or destruction. These safeguards include controls relating not data access, information security, and incident response, and are reviewed to address changes in risk and business. Client information may be disclosed in response to regulatory requests, legal obligations, or as otherwise per- mitted by law, and any such disclosure is made in accordance with applicable privacy and confidentiality requirements. Furthermore, no promises or assumptions can be made that Advi- sor’s services will provide a better return than any other invest- ment strategy. Advisor does not represent, warrantee or imply that the services or methods of analysis used can or will predict future results, identify market tops or bottoms, or insulate clients from losses due to market volatility or serious market corrections. Advisor’s preference for multifactor fund solutions provided through Dimensional Fund Advisors have inherent limitations and risks. For example, Dimensional multifactor premiums oc- casionally may experience extended periods of a decade before premiums are realized. Additionally, while clients are aware that commitment to their investment strategy is essential, including during market volatility, unforeseen personal circumstances (such as death, divorce, unemployment, or health change) may necessitate liquidity or at least impair a client’s ability to remain invested for the period anticipated for planning. Advisor may engage non-affiliated service providers in con- nection with providing advisory services, and such providers may have access to client NPII, as necessary, to perform their functions. Advisor confirms that services providers maintain safeguards designed to protect client information from unauthorized access or use and provide notice to Advisor in the event of a cybersecurity incident involving client information maintained by the service provider. While Advisor maintains policies and procedures designed to protect client information, such measures cannot eliminate all risk. Advisor will notify clients in the event of a data breach involving their NPII as may be required by applicable state and federal laws. Borrowing Against Assets/Risks. A client who has a need to borrow money could determine to do so by using: l Regulatory Risks: Changes in laws and regulations with dif- l Margin: The account custodian or broker-dealer lends money to the client. The custodian changes the client interest for the right to borrow money, and uses the assets in the client’s broker- age account as collateral; and fering levels of impact continually affect our business. We cannot predict the impact of future legal and regulatory changes on our business or on the services such as financial planning that we would be able to provide clients in the future. l Pledged Assets Loan: In consideration for a lender (i.e., a bank, etc.) to make a loan to the client, the client pledges investment assets held at the account custodian as collateral. l Personal Planning Risks: Includes longevity risk, withdrawal risk, savings risk, leverage risk and spending risk among others that apply to the client as an individual investor and their prefer- ences or capacity or situational ability to consistently maintain risk closely aligned with their personal investing strategy policy. B. Investor Mutual Fund and ETF Protection. Advisor’s investment strategies and methods of analysis do not present significant or unusual risks. Advisor’s investment management process primarily employs mutual funds and exchange-traded funds (ETFs) intended for long-term planning as opposed to speculating in short-term or leveraged trading activities of individual securities. These above-described collateralized loans are generally utilized because they typically provide more favorable interest rates than standard commercial loans. These types of collateralized loans can assist with a pending home purchase, permit the retirement of more expensive debt, or enable borrowing in lieu of liquidat- ing existing account positions and incurring capital gain taxes. However, such loans are not without potential material risk to the client’s investment assets. The lender (i.e., custodian, bank, etc.) will have recourse against the client’s investment assets in the event of loan default or if the assets fall below a certain level. For this reason, Advisor does not recommend such borrowing unless it is for a specific short-term purpose (i.e., a bridge loan to purchase a new residence). Advisor does not recommend borrowing for investment purposes (i.e., to invest borrowed funds in the market). Regardless, if the client was to determine to utilize margin or a pledged assets loan, the following economic benefits would inure to Advisor: By taking the loan rather than liquidating assets in the client’s ac- count, Advisor continues to earn a fee of such Account assets; and Mutual funds and ETFs that clients hold in their accounts that Advisor purchases have rules and regulations designed to benefit investors. Mutual funds are principally regulated by the Securities and Exchange Commission (SEC) under several laws including the Securities Act of 1933, Securities Exchange Act of 1934, which established the SEC, and the Investment Company Act of 1940. These laws regulate the formation and activities of mutual funds as well as mutual fund investment advisers, principal underwriters, directors, officers, and other parties providing services to the fund. l If the client invests any portion of the loan proceeds in an account to be managed by Advisor, Advisor will receive an advisory fee on the invested amount; and The rules of the regulated mutual fund industry are intended to protect investors, and it’s critical that investors understand those rules and regulations when making investment decisions after careful analysis in consultation with a financial advisor. l If Advisor’s advisory fee is based upon the higher margined account value, Advisor will earn a corresponding higher advisory fee. This could provide Advisor with a disincentive to encourage the client to discontinue the use of margin. Advisor’s method of analysis has inherent risks. Advisor must have access to accurate market information. Advisor has no control over the timing or dissemination rate of market or security information; therefore, certain analyses may be 15 Professional Financial Strategies, Inc. | 1159 Pittsford-Victor Road, Suite 120, Pittsford, NY 14534 | (585) 218-9080  The client must accept the above risks and potential corre- sponding consequences associated with the use of margin or a pledged assets loan. Item 10/Other Financial Industry Activities and Affiliations A. Neither the Advisor, nor its representatives, are registered or have an application pending to register, as a broker-dealer or a registered representative of a broker-dealer. B. Neither the Advisor, nor its representatives, are registered or C. Licensed Insurance Agents. Paul Byron Hill and Kam-Lin K. Hill, each a related person of Advisor, and may share in compensation payable to an agent if financial instruments such as annuities or insurance are purchased. have an application pending to register, as a futures commission merchant, commodity pool operator, a commodity trading advisor, or a representative of the foregoing. C. (8) Licensed Insurance Agents. Paul Byron Hill and Kam-Lin K. Hill, each a related person of Advisor, and may share in compensation payable to an agent if insurance or annuities are purchased. Conflict of Interest: Recommendation by either Advisor or its related persons presents a conflict of interest, as the receipt of reimbursement as insurance brokers provides an incentive to recommend financial instruments based on compensation received rather than need. However, placement fees paid to a related party of Advisor will waive ongoing advisory consulting and implementation fees otherwise payable to Advisor. As CFP® professionals and New York licensed brokers, related persons of Advisor have a fiduciary duty to evaluate all products, services, and transactions available, relevant suitability information, and consider the cost, expected return and financial risk justifiable and appropriate in the best interest of client (CFP® professional fiduciary standards and New York Department of Financial Services Reg 187). Where non-commissionable products are available and deemed to be in client’s best interest, they will be recommended, and client would pay Advisor’s standard plan- ning and consulting fees. SPIAs and DIAs/QLACs implemented are not subject to ongoing AUM charges, so total client fees may be less than the standard fee arrangements. Still, client is under no obligation to purchase any product from a related person of Advisor, and implementation is entirely at client’s discretion. Conflict of Interest: The recommendation by either Advisor or its representatives presents a conflict of interest, as the receipt of reimbursement as insurance brokers may provide an incentive to recommend financial instruments based on commissions received rather than on need. However, outside compensation paid to a related party of Advisor will cancel advisory consult- ing fees otherwise payable to Advisor for implementation. As CFP® professionals and licensed brokers in New York, related persons of Advisor have a fiduciary duty to diligently evaluate all products, services and transactions available, relevant suitability information, and justifiable cost, reasonable performance, and appropriate risk in the best interest of clients (CFP® professional fiduciary standards and New York Department of Financial Services Reg 187). Where non-commissionable products are available and deemed to be in a client’s best interest, they will be recommended, and client would pay Advisor’s standard plan- ning and consulting fee. SPIAs and DIAs/QLACs implemented are not subject to ongoing AUM charges, so total client fees may be less than standard fee arrangements. Still, client is under no obligation to purchase any product from a related person of Advisor, and implementation is entirely at client’s discretion. D. Advisor has no agreements in place with other investment advi- sors but may establish such agreements in the future. Item 11/Code of Ethics, Participation or Interest in Client Transactions and Personal Trading A. Advisor maintains an investment policy relative to personal Item 9/Disciplinary Information The Securities and Exchange Commission issued an order insti- tuting administrative and cease-and-desist proceedings, making certain findings and imposing certain sanctions. The settled order of September 9, 2024 provides that Professional Financial violated a revised provision of Rule 206(4)-1 of the Investment Advisers Act in connection with the dissemination of certain advertisements containing third-party rankings. Per the SEC order, Professional Financial disseminated an advertisement on its public website and related materials containing what they determined to be a third-party rating for a single recognition item that did not clearly and prominently disclose the date upon which the rating was given, and the period of time upon which the rating was based. Profes- sional Financial had considered the matter a historical professional recognition. An associated video from a connected event was previ- ously on its website and included as a short biographical reference in certain materials for several years. Without admitting or denying the findings of the settled order, Professional Financial consented to the entry of the order, was ordered to cease and desist from violating certain provisions of the Investment Advisers Act, was censured and agreed to pay a civil monetary penalty. securities transactions. This investment policy is part of Advisor’s overall Code of Ethics, which serves to establish a standard of business conduct for all of Advisor’s Investment Advisory Repre- sentatives that is based upon fundamental principles of openness, integrity, honesty and trust. A copy is available upon request. In accordance with Section 204A of the Investment Advisers Act of 1940, Advisor also maintains and enforces written policies reasonably designed to prevent the misuse of material non-public information by Advisor or any person associated with Advisor. B. Neither Advisor nor any related person of Advisor recommends, buys, or sells for client accounts, securities in which the Advisor or any related person of Advisor has a material financial interest. The Certified Financial Planner Board of Standards (“CFP Board”) subsequently investigated the President and Chief Compliance Officer of Advisor, who is a CFP®. They determined after a year that the matter did not warrant referral to the Disciplinary and Ethics Commission. On September 10, 2025 the Board privately closed the matter without taking further action. C. Advisor and/or its representatives can buy or sell certain securities (stocks, bonds and similar securities) that may be recommended to clients. This practice can create a situation where Advisor and/or its representatives are in a position to 16 Professional Financial Strategies, Inc. | paulhill@professionalfinancial.com | professionalfinancial.com | (585) 218-9080  materially benefit from sale or purchase of those securities, creating a conflict of interest. Practices such as “scalping” (i.e., whereby owner of shares of a security recommends that security for investment and then immediately sells it at a profit upon rise in market price following the recommendation) could take place if Advisor did not have adequate policies in place to detect such activities. In addition, this requirement can help detect insider trading, “front-running” (i.e., personal trades executed prior to those of the Advisor’s clients) and other potentially abusive practices. Item 12/Brokerage Practices A. Advisor generally will recommend that investment advisory accounts be maintained at Charles Schwab & Co. (“Charles Schwab”), in the event that client requests that Advisor recom- mend a broker-dealer/custodian for execution and/ or custodial services. (Those clients directing Advisor to use a particular broker-dealer/custodian are excluded.) Prior to engaging Advi- sor to provide investment advisory services, the client is required to enter into a formal Investment Advisory Agreement setting forth the terms and conditions under which Advisor shall man- age client’s assets, and separate custodial/clearing agreements with each designated broker-dealer/custodian. Advisor has a personal securities transaction policy and procedures in place to monitor the personal securities transac- tions and securities holdings of each of Advisor’s “Access Persons.” Advisor’s securities transaction policy requires that Access Person of the Advisor must provide the Advisor must provide the Chief Compliance Officer or his/her designee with a written report of their current securities holdings within ten (10) days after becoming an Access Person. Additionally, each Access Person must provide the Chief Compliance Officer or his/her designee with a written report of the Access Person’s current securities holdings at least once each twelve (12) month period thereafter on a date the Advisor selects. (However when Advisor ever has only one Access Person, submitting such securities reports is not required.) D. Advisor and/or its representatives may buy or sell certain securi- ties, at or around the same time as those securities are recom- mended to clients. This practice could create a situation where the Advisor and/or its representatives are in a position to materially benefit from the sale or purchase of those securities, a conflict of interest. As indicated above in Item 11 (C), Advisor has a personal securities transaction policy in place to monitor the personal secu- rities transaction and securities holdings of each Access Person. Additionally, each Access Person must provide quarterly transaction reports within thirty days after the end of each calendar quarter. Factors that Advisor considers in recommending Charles Schwab (or any other broker-dealer/custodian) include: historical relationship with Advisor, financial strength, reputa- tion, execution capabilities, pricing, research, and service. Although the commissions and/or transaction fees paid by Advisor’s clients shall comply with the Advisor’s duty to seek best execution, a client may pay a commission that is higher than another qualified broker-dealer might charge to effect the same transaction where Advisor determines, in good faith, that the commission/ transaction fee is reasonable in relation to the value of the brokerage and research services received. In seeking best execution, the determinative factor is not the lowest possible cost, but whether the transaction represents the best qualitative execution, taking into consideration the full range of services, including the value of research provided, execution capability, commission rates, and responsiveness. Accordingly, although Advisor will seek competitive rates, it may not necessarily obtain the lowest possible commission rates for client account transac- tions. The brokerage commissions or transaction fees charged by the designated broker-dealer/ custodian are exclusive of, and in addition to, Advisor’s fee. Advisor’s best execution responsibility is further qualified where securities that it purchases for client accounts are primarily mutual funds that trade at net asset value as determined at the daily market close. 1. Research and Additional Benefits Although not a material Exceptions: (1) Advisor’s investment policy recognizes that certain securities purchased and sold on behalf of clients trade in sufficiently broad markets to permit transactions to be completed without any appreciable impact on markets of those securities. Under such circumstances exceptions may be made to the policies stated above; records of those trades, including the reasons for the exceptions, will be maintained with records in the manner set forth above. As a matter of Advisor policy, Access Persons are not allowed by Advisor to trade individual stocks or bonds that could conceivably create a conflict of interest. In any case, if ownership of such securities occurs due to unforeseen circumstances (such as an inheritance), any Access Persons will be “last in” or “last out” for the trading day. consideration when determining whether to recommend that a client utilize the services of a particular broker-dealer/ custodian, Advisor receives from Charles Schwab (or another broker-dealer/ custodian) without cost (and/or at a discount)support services and/or products, certain of which assist Advisor to better monitor and service client accounts maintained at such institutions. Included within the support services obtained by Advisor can be investment-related research, pricing information and market data, software and other technology that provide access to client account data, compliance and/or practice management-related publications, discounted or gratis consulting services, discounted and/or gratis attendance at conferences, meetings, and other educational and/ or social events, marketing support, computer hardware and/or software and/or other products used by Advisor in furtherance of its investment advisory business operations. As indicated above, certain support services and/or products that can be received may assist Advisor in managing and administering client accounts. Others do not directly provide such assistance, but rather assist Advisor to manage and further develop its business enterprise. (2) Interests of Advisor’s Access Persons often correspond with those of clients, and Advisor invests in Dimensional funds simi- lar to those they recommend to clients. Open-end mutual funds and/ or variable annuity subaccounts are purchased or redeemed at a fixed net asset value price per share specific to the date of purchase or redemption. Such transactions by Access Persons are relatively small and unlikely to have any material impact on prices of fund shares in which clients invest. Therefore, mutual funds purchases are NOT prohibited by Advisor’s personal securities transaction policy. There is no corresponding commitment made by Advisor to Charles Schwab or any other any entity to invest any specific 17 Professional Financial Strategies, Inc. | 1159 Pittsford-Victor Road, Suite 120, Pittsford, NY 14534 | (585) 218-9080  amount or percentage of client assets in any specific mutual funds, securities or other investment products as result of the above arrangement. Advisor’s Chief Compliance Officer, Paul Byron Hill, is avail- able to address any questions that a client or prospective client may have regarding the above arrangement and any conflict of interest such arrangement may create. 2. Advisor does not receive referrals from Charles Schwab or any Prior to meeting, Advisor evaluates portfolio allocations and holdings, noting changes in account values and fund changes for various reasons (including inflows and outflows, tax consid- erations) during the previous year. The aggregate allocation of household portfolio accounts is compared to the IPS. If it is not aligned, a rebalanced portfolio structure is prepared for recommendation and client confirmation of that and previous rebalancing. Recommendations are focused on financial plan- ning goals and objectives. broker-dealer/custodian. Aligned with IPS target allocations after client approval, it is then implemented as appropriate. Misalignment during a year may be due to account additions or withdrawals, or to changes in the client’s lifestyle or household. Also, new Dimensional portfolio solutions may be introduced. Where there are 401(k) or 403(b) plans, if client has not followed Advisor instructions, it is noted and client encouraged to act. 3. Advisor does not generally accept directed brokerage arrange- ments (when a client requires that account transactions be effected through a specific broker-dealer). However when such client-directed arrangements do exist and Advisor consents to the arrangement, client will negotiate their own account terms and arrangements with that broker-dealer, and Advisor will not seek better execution services or prices from other broker-dealers. As a result, client may pay higher commissions or other transaction costs or greater spreads, or receive less favorable net prices, on transactions for the account than would otherwise be the case. Advisor’s staff reviews client accounts quarterly to consider minor adjustments for: portfolio alignment with the IPS; performance of the aggregate portfolio relative to IPS bench- marks; performance of individual funds relative to appropriate benchmarks; and, net management expense of client’s fund selections. Note: Where client directs Advisor to effect securities transac- tions for the client’s accounts through a specific broker-dealer, the client correspondingly acknowledges that such direction may cause the accounts to incur higher commissions or transaction costs than the accounts would otherwise incur had the client determined to effect account transactions through alternative clearing arrangements that may be recommended by Advisor. B. To the extent that Advisor provides investment advisory services Advisor’s reviews its internal trading process, internal transfer process, and portfolio accounting system annually. The primary broker-dealer/custodian relationships is reviewed at least annually, as well as mutual funds and ETFs used for clients are compared to relevant indexes and their effectiveness targeting dimensional market factors. Advisor wealth models are updated quarterly with Dimensional models. to clients, transactions for each client account will be made independently and individually. Advisor will not obtain volume discounts or aggregate trades, and commission charges will vary among clients. Advisor will not combine or “bunch” such orders to seek best execution or negotiate more favorable commission rates because trading is individualized for clients while attempt- ing to reduce overall transaction costs. Client investments are primarily mutual funds and exchange-traded funds. Portfolios are structured individually for each client, which may include specific income tax considerations related to portfolio transac- tions. Advisor employs primarily a modified “buy-and-hold” approach with mutual funds to keep fund trading costs low. Tax planning for portfolio accounts is often much more significant than trading costs in keeping total investing costs, after-tax, lower and thereby maximum after-tax wealth. FINANCIAL PLANNING AND CONSULTING: Client Stan- dard, Preferred or Premier service level drives the number and types of financial planning reviews. Some version of a financial planning review is offered annually, ordinarily when a client’s annual investment progress meeting is conducted. Preferred and Premier clients typically receive a second advanced planning meeting related to retirement planning, tax planning, benefits planning, legacy planning, or life transition planning at their request. Premier and Preferred premium clients may have either a third advanced meeting or special consulting service related their financial planning. Premier client may have another special consulting service if requested. Client service levels for financial planning and progress meetings is described in Item 4 (B) above, and as part of their Financial Planning and Consulting Agree- ment. Unused meetings and/or consultations may be carried over for two years; excess meetings/consultations from prior years looking back two years are offset from the current year but allowing for an annual evaluation meeting. Item 13/Review of Accounts A. Advisor provides investment advisory services on an ongoing basis. Financial planning and consulting services are periodic, at least annually for each household, and more frequently for Preferred and Premier clients, if requested, as follows: B. The Advisor may conduct informal client account reviews by phone or email other than described above upon the occur- rence of a specific triggering event: Client request; adding or distributing funds among accounts; market volatility or similar uncertainty; or unexpected sudden material change in client’s personal or financial situation. C. Clients receive written investment reports from Advisor INVESTMENT ADVISORY SERVICES: Advisor has a written investment policy statement (“IPS”) for each client household. Each client’s IPS and its continuing suitability is reviewed each year at a portfolio planning and progress meeting, in person or by Zoom. After such a meeting, clients will acknowledge continuing their current IPS or make a change. However, the client can modify their IPS anytime if there is a material change in client objectives, risk tolerance or personal circumstances if not market-related. on a quarterly basis. Reports are aggregated by household showing collective cumulative changes in account value and performance over the rolling twelve months and five-year periods, adjusted by cash flows; time-weighted performance of 18 Professional Financial Strategies, Inc. | paulhill@professionalfinancial.com | professionalfinancial.com | (585) 218-9080  aggregated accounts is compared with client investment policy and previous confirmed portfolio structure for rebalancing, if appropriate; and fees computed quarterly and billed to client accounts are disclosed. Item 16/Investment Discretion Advisor provides investment advisory services primarily on a discretionary basis. This discretion is specifically limited by the terms and written limitations of the Client’s investment policy statement and/or related communications. Non-discretionary advisory services are provided primarily for employer retirement plans, variable annuities and life insurance, 529 plans, and vehicles not associated with broker-dealer/custodian accounts. Item 17/Voting Client Securities A. The Advisor does not vote Client proxies. Clients maintain The client’s independent broker-dealer/custodian (primarily Charles Schwab) directly provides monthly account state- ments and written transaction confirmation notices (typically electronically accessible). Annuity account providers and/or employer retirement plan provide similar statements sponsors (also electronically accessible). The broker/dealer custodian’s statements are the official record of the client’s household of securities accounts and supersedes any statement or report Advisor has created on behalf of the client. Clients are encour- aged to cross-reference security holdings as shown on Advisor reports with the broker-dealer/ custodian’s statement for the same period. exclusive responsibility for: (1) directing the way proxies solicited by issuers of securities beneficially owned by the Client shall be voted, and (2) making all elections relative to any mergers, acquisitions, tender offers, bankruptcy proceedings or other type events pertaining to the Client’s investment assets. B. Clients will receive their proxies or other solicitations directly from their custodian. Clients may contact Advisor to discuss any questions they may have with a particular solicitation. Item 18/Financial Information A. The Advisor does not solicit fees of more than $1,200, per Client, six months or more in advance of services rendered. Item 14/Client Referrals and Other Compensation A. Advisor receives no client referrals from Charles Schwab or any other custodian. As referenced in Item 12 (A) 1 above, Advisor receives indirect economic benefits from Charles Schwab. Advi- sor, without cost (and/or at a discount), receives support services and/or products from Charles Schwab. B. As per Item 16, the Advisor offers investment advisory services and has no information of a financial condition that would likely impair its ability to meet contractual commitments to clients. C. The Advisor has not been the subject of a bankruptcy petition. Advisor has no corresponding commitment to Charles Schwab or any other entity, including but not limited to, Dimensional Fund Advisors to invest any specific amount or percentage of Client assets in any particular mutual funds, securities or other investment products. B. Advisor does not receive Client referrals from non-supervised persons for compensation but reserves the right to may make such arrangements in the future. Professional Financial’s Chief Compliance Officer, Paul Byron Hill, CFP, remains available to address any questions regarding this Part 2A. The Advisor’s Chief Compliance Officer, Paul Byron Hill, remains available to address any questions that a Client or prospective Client may have regarding the above arrange- ments and any conflict of interest any such arrangements may create. Item 15/Custody Advisor has the ability to have its advisory fee for each Client deb- ited periodically by broker-dealer/custodians. This is only for those Clients who do not pay directly for advisory services from quarterly billings. Deducting fees from Client accounts through a detailed procedure supervised by the broker-dealer/ custodian is the sole extent of Advisor custody of Client assets. Broker-dealer/custodians do not verify the accuracy of Advisor’s advisory fee calculations. Clients are provided with periodic written summary account statements and written transaction confirmation notices directly from their broker-dealer/custodian (monthly and by internet access), account provider (for annuities and 529 plans), and/or employer retirement plan sponsor (by private internet access). Advisor also provides Clients its own written report summa- rizing aggregate account allocations, aggregate account perfor- mance, and aggregate account transaction activity. The Client is urged to compare any statement or report provided by the Advisor with the account statements received from the broker- dealer/ custodian or other account provider. 19 Professional Financial Strategies, Inc. | 1159 Pittsford-Victor Road, Suite 120, Pittsford, NY 14534 | (585) 218-9080  ANNUAL PRIVACY NOTICE Professional Financial Strategies, Inc. Professional Financial Strategies, Inc (“Professional Financial”) maintains physical, electronic, and procedural safeguards that comply with federal standards to protect its clients’ nonpublic personal information (“information”). Through this policy and its underlying procedures, Professional Financial attempts to secure the confidentiality of cus- tomer records and information and protect against anticipated threats or hazards to the security or integrity of customer records and information. Professional Financial shall disclose, as neces- sary, the client’s information: (1) to unaffiliated service providers and vendors in furtherance of establishing, maintaining, and reporting on the client’s Professional Financial relationship (i.e., broker-dealer, account custodian, record keeper, technology, performance reporting, customer relationship management software [CRM], proxy voting, insurance, independent managers, sub-advisers, etc.); (2) required to do so by judicial or regulatory process; or (3) otherwise permitted to do so in accordance with applicable federal and/or state privacy regulations. However, Professional Financial does not, and shall not, disclose or share information with any affiliated or nonaffiliated persons, entities or service providers for marketing or any other purposes or reasons not referenced above. ANY QUESTIONS OR CONCERNS: Should you have any questions regarding the above, please contact: It is the policy of Professional Financial to restrict access to and/or the sharing of all current and former clients’ information (i.e., information and records pertaining to personal background [including social security number and address], investment objectives, financial situation, financial planning issues, tax infor- mation/returns, investment holdings, account numbers, account balances, etc.) to those employees and affiliated/nonaffiliated entities who need to know that information in further- ance of the client’s engagement of Professional Financial. Paul Byron Hill, CFP Chief Compliance Officer paulhill@professionalfinancial.com March 27, 2026 20 Professional Financial Strategies, Inc. | paulhill@professionalfinancial.com | professionalfinancial.com | (585) 218-9080  Firm Supplement Form ADV, Part 2B Dated March 27, 2026 Professional Financial Strategies, Inc. IARD/CRD File Number: 125580 1159 Pittsford-Victor Road, Suite 120 Pittsford, NY 14534 (585) 218-9080 planning@professionalfinancial.com professionalfinancial.com This brochure provides information about the qualifications and business practices of Professional Financial Strategies, Inc. (the “Advisor”). If you have any questions about the contents of this brochure, please contact us at (585) 218-9080 or planning@professionalfinancial.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. References herein to Advisor as a “registered investment adviser” or any reference to being “registered” does not imply a certain level of skill or training. Additional information about Advisor is available on the SEC’s website at www.adviserinfo.sec.gov.  Item 1/Cover Page Professional Financial Strategies, Inc. Firm Supplement Dated March 27, 2026 ● Education – Earn a bachelor’s degree or higher from an Paul Byron Hill accredited college or university and complete CFP® Board- approved coursework at a college or university through a CFP® Board Registered Program. The coursework covers the financial planning subject areas CFP® Board has determined are necessary for the competent and professional delivery of financial planning services, as well as a comprehensive financial plan development capstone course. A candidate may satisfy some of the coursework requirement through other qualifying credentials. (CFP® Board implemented the financial planning development capstone course requirement in March 2012, so a CFP® professional who became certified earlier may not have completed a capstone course.) This brochure supplement provides information about Paul Byron Hill that supplements the Professional Financial Strategies, Inc. brochure. You should have received a copy of that brochure. Please contact Paul Byron Hill, Chief Compliance Officer if you did not receive Professional Financial Strategies’ brochure or if you have any questions about the contents of this supplement. ● Examination – Pass the comprehensive CFP® Certification Examination. The examination is designed to assess an individual’s ability to integrate and apply a broad base of financial planning knowledge in the context of real-life financial planning situations. Additional information about Paul Byron Hill is available on the SEC’s website at www.adviserinfo.sec.gov. ● Experience – Complete 6,000 hours of professional experience related to the personal financial planning process, or 4,000 hours of apprenticeship experience that meets additional requirements. Contact: Paul Byron Hill, Chief Compliance Officer 1159 Pittsford-Victor Road, Suite 120 Pittsford, New York, 14534 ● Ethics – Satisfy the Fitness Standards for Candidates for CFP® Certification and Former CFP® Professionals Seeking Reinstatement and agree to be bound by CFP® Board’s Code of Ethics and Standards of Conduct (“Code and Standards”), which sets forth the ethical and practice standards for CFP® professionals.   Individuals who become certified must complete the following ongoing education and ethics requirements to remain certified and maintain the right to continue to use the CFP® Board Certification Marks: Item 2/Education Background and Business Experience Paul Byron Hill was born in 1952. Mr. Hill has been CEO, President or Chief Compliance Officer of Professional Financial Strategies, Inc., a registered investment adviser, since 1993. Mr. Hill graduated from the University of Rochester with a degree in English with Distinction. Education related to the practice of personal financial planning includes: MBA (Finance) from the Simon Business School at the University of Rochester (NY); an MS in Financial Services from the American College (PA); and a MS in Financial Planning from The College for Financial Planning, now part of the University of Phoenix (AZ). ● Ethics – Commit to complying with CFP® Board’s Code and Standards. This includes a commitment to CFP® Board, as part of the certification, to act as a fiduciary, and therefore, act in the best interests of the client, at all times when providing financial advice and financial planning. CFP® Board may sanction a CFP® professional who does not abide by this commitment, but CFP® Board does not guarantee a CFP® professional’s services. A client who seeks a similar commitment should obtain a written engagement that includes a fiduciary obligation to the client. ● Continuing Education – Complete at least 30 hours of continuing education every two years to maintain competence, demonstrate specified levels of knowledge, skills, and abilities, and keep up with developments in financial planning. Two of the hours must address the Code and Standards. Mr. Hill has been a CERTIFIED FINANCIAL PLANNER® professional (CFP®) since 1983. He is certified for financial planning services in the United States by Certified Financial Planner Board of Standards, Inc. (“CFP® Board”) and may use that certification and CFP® Board’s other marks (the “CFP® Board Certification Marks”). The CFP® certification is voluntary. No federal or state law or regulation requires financial planners to hold the CFP® certification. You may find more information about the CFP® certification at www.cfp.net. CFP® professionals have met CFP® Board’s high standards for education, examination, experience, and ethics. To become a CFP® professional, an individual must fulfill the following requirements: Professional Financial Strategies, Inc. | 1159 Pittsford-Victor Road, Suite 120, Pittsford, NY 14534 | (585) 218-9080Paul Byron Hill, MBA, MFP, MSFS, ChFC®, WMCP®, CFP®  Item 4/Other Business Activities A. The supervised person is not actively engaged in any other investment-related business, occupation or activity not related to financial planning or wealth management or education in financial planning. B. Licensed Insurance Broker. Mr. Hill, a related person of Professional Financial, is licensed as an insurance broker and may share in compensation payable to an agent if insurance or annuities are purchased. Mr. Hill has held a Chartered Financial Consultant (ChFC®) designation since 1983. ChFC® is a financial planning desig- nation for the financial services industry. Candidates must meet education, experience, examination, and ethical requirements. Candidates must have at least three years of experience in the financial industry, or an undergraduate or graduate degree from an accredited university and two years of experience in the financial services industry. Candidates must take nine academic courses each followed by an two-hour exam. Courses and exams cover topics in finance, investing, insurance, and estate planning, with ongoing continuing education and ethics requirements. ChFC® designees must meet experience, continuing education and ethics requirements. The credential is awarded by The American College, a non-profit educator founded in 1927 and the highest form of academic accreditation. Conflict of Interest: The recommendation of purchasing a financial instrument presents a material conflict of interest, as reimbursement fees as insurance brokers may provide an incentive to recommend products based on commissions received rather than need. However, reimbursement fees paid to a related party of Professional Financial would waive advisory fees payable for consulting related to life insurance and annuity planning and implementation. Mr. Hill has held a Wealth Management Certified Professional (WMCP®) designation since 2019. WMCP® is a designation teaching advisers concept, techniques and best practices for comprehensive wealth management. The education cover topics in life-cycle theory, goals-based planning, portfolio investment strategy, financial instruments, strategic wealth management, and specialized complex planning strategies. Candidates must take five academic courses that represents an average study time of more than 150 hours followed by an intensive four-hour mastery exam. WMCP® designees must meet experience, continuing education and ethics require- ments. The credential is awarded by The American College, a non-profit educator founded in 1927 and the highest form of academic accreditation. Both as CFP® professionals and as licensed brokers in New York, related persons of Professional Financial have a fiduciary duty to diligently evaluate all products, services and transactions available, relevant suitability information, and justifiable cost, reasonable performance and appropriate risk in the best interest of clients (CFP® professional fiduciary standards, Title I of the Employee Retirement Income Security and/or the Internal Revenue Code as applicable, and the New York Department of Financial Services Reg 187 apply). Where non-commissionable insurance and annuity instruments are determined to be in a client’s best interest, they will be implemented, and client will pay the agreed planning and consulting fee. NOTE: Imple- menting SPIA, DIA and QLAC annuities will avoid ongoing advisory fees that Advisor would otherwise earn from AUM fees, and so may provide lower long-term costs. Professional Financial Strategies’ Chief Compliance Officer, Paul Byron Hill, remains available to address any questions that a client or prospective client may have regarding the above conflict of interest. Mr. Hill has held a Retirement Income Certified Professional (RICP®) designation since 2020. The RICP® designation teaches advisers techniques and best practices used to create sustainable streams of retirement income. The education covers retirement income planning, maximizing Social Security and other income sources, minimizing risks to the plan, and managing portfolios during the asset distribution phase. The designation includes three required, college-level courses that represent a total average study time of more than 150 hours. Item 5/Additional Compensation None, other than dividends as a shareholder of Professional Financial Strategies, Inc. RICP® designees must meet experience, continuing education and ethics requirements. The credential is awarded by The American College, a non-profit educator founded in 1927 and the highest form of academic accreditation. Item 3/Disciplinary Information None. Item 6/Supervision Professional Financial Strategies, Inc. provides investment advisory and supervisory services in accordance with SEC and state regulatory requirements. As Professional Financial Strategies’ Chief Compliance Officer, Paul Byron Hill is primarily responsible for overseeing the activities of Professional Financial’s supervised persons. Mr. Hill also monitors client accounts and conducts client account reviews on at least an annual basis. Should a client have any questions regarding Professional Financial Strategies’ supervision or compliance practices, please contact Mr. Hill at (585) 218-9080. Professional Financial Strategies, Inc. | paulhill@professionalfinancial.com | professionalfinancial.com | (585) 218-9080Paul Byron Hill, MBA, MFP, MSFS, ChFC®, WMCP®, CFP®  Kam-Lin K. Hill, MBA, CGMA, ChFC®, CFP® Item 1/Cover Page Professional Financial Strategies, Inc. Firm Supplement Dated March 27, 2026 ● Education – Earn a bachelor’s degree or higher from an Kam-Lin Kok Hill This brochure supplement provides information about Kam-lin K. Hill that supplements the Professional accredited college or university and complete CFP® Board- approved coursework at a college or university through a CFP® Board Registered Program. The coursework covers the financial planning subject areas CFP® Board has determined are necessary for the competent and professional delivery of financial planning services, as well as a comprehensive financial plan development capstone course. A candidate may satisfy some of the coursework requirement through other qualifying credentials. (CFP® Board implemented the bachelor’s degree or higher requirement in 2007 and the financial planning development capstone course requirement in March 2012, so a CFP® professional who became certified earlier may not have earned a bachelor’s or higher degree or completed a capstone course.) Financial Strategies, Inc. brochure. You should have received a copy of that brochure. You may also contact the Chief Compliance Officer if you did not receive Professional Financial Strategies’ brochure or if you have any questions about the contents of this supplement. Additional information about Kam-Lin K. Hill is available on the SEC’s website at www.adviserinfo.sec.gov. ● Examination – Pass the comprehensive CFP® Certification Examination. The examination is designed to assess an individual’s ability to integrate and apply a broad base of financial planning knowledge in the context of real-life financial planning situations. Contact: Paul Byron Hill, Chief Compliance Officer 1159 Pittsford-Victor Road, Suite 120 Pittsford, New York, 14534 ● Experience – Complete 6,000 hours of professional experience related to the personal financial planning process, or 4,000 hours of apprenticeship experience that meets additional requirements. ● Ethics – Satisfy the Fitness Standards for Candidates for CFP® Certification and Former CFP® Professionals Seeking Reinstatement and agree to be bound by CFP® Board’s Code of Ethics and Standards of Conduct (“Code and Standards”), which sets forth the ethical and practice standards for CFP® professionals.  Item 2/Education Background and Business Experience Kam-lin K. Hill was born in 1961. Ms. Hill received her MBA from The University of Hull, UK. Ms. Hill has been employed as Executive Vice President of Professional Financial Strategies, Inc. since 2001. Ms. Hill also serves as Managing Director of Professional Financial Solutions, LLC. Individuals who become certified must complete the following ongoing education and ethics requirements to remain certified and maintain the right to continue to use the CFP® Board Certification Marks: ● Ethics – Commit to complying with CFP® Board’s Code and Standards. This includes a commitment to CFP® Board, as part of the certification, to act as a fiduciary, and therefore, act in the best interests of the client, at all times when providing financial advice and financial planning. CFP® Board may sanction a CFP® professional who does not abide by this commitment, but CFP® Board does not guarantee a CFP® professional’s services. A client who seeks a similar commitment should obtain a written engagement that includes a fiduciary obligation to the client. Ms. Hill has been a CERTIFIED FINANCIAL PLANNER® professional (CFP®) since 2005. She is certified for financial planning services in the United States by Certified Financial Planner Board of Standards, Inc. (“CFP® Board”) and may use that certification and CFP® Board’s other marks (the “CFP® Board Certification Marks”). The CFP® certification is voluntary. No federal or state law or regulation requires financial planners to hold the CFP® certification. You may find more information about the CFP® certification at www.cfp.net. CFP® professionals have met CFP® Board’s high standards for education, examination, experience, and ethics. To become a CFP® professional, an individual must fulfill the following requirements: ● Continuing Education – Complete at least 30 hours of continuing education every two years to maintain competence, demonstrate specified levels of knowledge, skills, and abilities, and keep up with developments in financial planning. Two of the hours must address the Code and Standards. Professional Financial Strategies, Inc. | 1159 Pittsford-Victor Road, Suite 120, Pittsford, NY 14534 | (585) 218-9080 Kam-Lin K. Hill, MBA, CGMA, ChFC®, CFP® Item 4/Other Business Activities A. The supervised person is not actively engaged in any other investment-related businesses or occupation not related to financial planning and wealth management. B. Licensed Insurance Broker. Ms. Hill, a related person of Professional Financial is a licensed insurance broker, and may share in compensation payable to an agent if insurance or annuities are purchased. Ms. Hill holds a Chartered Financial Consultant (ChFC®) designation since 2004. ChFC® is a financial planning desig- nation for the financial services industry. Candidates must meet education, experience, examination, and ethical requirements. Candidates must have at least three years of experience in the financial industry, or an under- graduate or graduate degree from an accredited university and two years of experience in the financial services industry. Candidates must take nine academic courses each followed by an exam. Courses and exams cover topics in finance, investing, insurance, and estate planning, with ongoing continuing education and ethics requirements. ChFC® designees must meet experience, continuing education and ethics requirements. The credential is awarded by The American College, a non-profit educator founded in 1927 and the highest form of academic accreditation. Conflict of Interest: The recommendation of purchasing a financial instrument presents a material conflict of interest, as reimbursement fees as insurance brokers may provide an incentive to recommend products based on commissions received rather than need. However, reimbursement fees paid to a related party of Professional Financial would waive advisory fees payable for consulting related to life insurance and annuity planning and implementation. Ms. Hill holds the Chartered Global Management Accountant (CGMA) designation and became a Fellow of the Chartered Institute of Management Accountants (FCMA) in 1997. The designations identify individuals who have completed stringent accounting examinations, education, experience, and ethics requirements mandated by the Chartered Institute of Management Accountants Board, which has Royal Chartered status in the United Kingdom. Candidates for fellowship must have at least three years of relevant Practical Experience Requirements (PER) that relates to management accounting at a senior level. CGMA candidates must pass nine examinations on management accounting, decision making, risk and control, information systems, integrated management, business strategy, financial accounting and tax, financial analysis, and financial strategy. CGMAs are regulated by the CIMA Board and are recognized by the American Institute of Certified Public Accountants (AICPA). Both as CFP® professionals and as licensed brokers in New York, related persons of Professional Financial have a fiduciary duty to diligently evaluate all products, services and transactions available, relevant suitability information, and justifiable cost, reasonable performance and appropriate risk in the best interest of clients (CFP® professional fiduciary standards, Title I of the Employee Retirement Income Security and/or the Internal Revenue Code as applicable, and the New York Department of Financial Services Reg 187 apply). Where non-commissionable insurance and annuity instruments are determined to be in a client’s best interest, they will be implemented, and client will pay the agreed planning and consulting fee. NOTE: Imple- menting SPIA, DIA and QLAC annuities will avoid ongoing advisory fees that Advisor would otherwise earn from AUM fees, and so provide lower long-term costs. Item 3/Disciplinary Information None. Professional Financial Strategies’ Chief Compliance Officer, Paul Byron Hill, remains available to address any questions that a client or prospective client may have regarding the above conflict of interest. Item 5/Additional Compensation None. Item 6/Supervision Professional Financial Strategies, Inc. provides investment advisory and supervisory services in accordance with SEC and state regulatory requirements. Professional Financial Strat- egies’ Chief Compliance Officer, Paul Byron Hill, is primarily responsible for overseeing the activities of the Professional Financial Strategies’ supervised persons. Mr. Hill also monitors client accounts and conducts client account reviews on at least an annual basis. Should a client have any questions regarding Professional Financial’s super- vision or compliance practices, please contact Mr. Hill at (585) 218-9080. Professional Financial Strategies, Inc. | paulhill@professionalfinancial.com | professionalfinancial.com | (585) 218-9080  Peter C. Van Der Voorn, CFP® Item 1/Cover Page requirement in March 2012, so a CFP® professional who became certified earlier may not have completed a capstone course.) Professional Financial Strategies, Inc. Firm Supplement Dated March 27, 2026 ● Examination – Pass the comprehensive CFP® Certification Examination. The examination is designed to assess an individual’s ability to integrate and apply a broad base of financial planning knowledge in the context of real-life financial planning situations. ● Experience – Complete 6,000 hours of professional experience related to the personal financial planning process. ● Ethics – Satisfy the Fitness Standards for Candidates for CFP® Certification and Former CFP® Professionals Seeking Reinstatement and agree to be bound by CFP® Board’s Code of Ethics and Standards of Conduct (“Code and Standards”), which sets forth the ethical and practice standards.  Peter C. Van Der Voorn This brochure supplement provides information about Peter C. Van Der Voorn that supplements the Professional Financial Strategies, Inc. brochure. You should have received a copy of that brochure. Please contact Paul Byron Hill, Chief Compliance Officer if you did not receive Professional Financial Strategies’ brochure or if you have any questions about the contents of this supplement. Additional information about Peter C. Van Der Voorn is available on the SEC’s website at www.adviserinfo.sec.gov. Contact: Paul Byron Hill, Chief Compliance Officer 1159 Pittsford-Victor Road, Suite 120 Pittsford, New York, 14534 Individuals who become certified must complete the following to remain certified and maintain the right to continue to use the CFP® Board Certification Marks: ● Ethics – CFP® Commit to complying with CFP® Board’s Code and Standards. This includes a commitment to CFP® Board, as part of the certification, to act as a fiduciary, and therefore, act in the best interests of the client, at all times when providing financial advice and financial planning. CFP® Board may sanction a CFP® professional who does not abide by this commitment, but CFP® Board does not guarantee a CFP® professional’s services. A client who seeks a similar commitment should obtain a written engagement that includes a fiduciary obligation to the client. ● Continuing Education – Complete 30 hours of continuing education every two years to maintain competence, demon- strate specified levels of knowledge, skills, and abilities, and keep up with developments in financial planning. Two of the hours must address the Code and Standards. Item 3/Disciplinary Information None. Item 2/Education Background and Business Experience Peter C. Vandervoorn was born in 1940. Mr. Vandervoorn graduated from Wichita State University with a degree in Chemistry. Mr. Vandervoorn earned his PhD in Chemistry from The University of Illinois, Champaign-Urbana. Mr. Vandervoorn has been employed as a wealth consultant of Professional Financial Strategies, Inc. since 2000. Mr. Vandervoorn is employed by H&R Block for income tax preparation, Item 4/Other Business Activities A. The supervised person is not actively engaged in any other investment-related or insurance businesses or occupations not related to financial planning. B. This supervised person is no longer engaged in the business of income tax preparation. Item 5/Additional Compensation None. Mr. Vandervoorn has been a CERTIFIED FINANCIAL PLANNER® professional (CFP®) since 2001. He is certified for financial planning services in the United States by Certified Financial Planner Board of Standards, Inc. (“CFP® Board”) and may use these and CFP® Board’s other marks (the “CFP® Board Certification Marks”). The CFP® certification is voluntary. No federal or state law or regulation requires financial planners to hold the CFP® certification. You may find more information about the CFP® certification at www.cfp.net. CFP® professionals have met CFP® Board’s high standards for education, examination, experience, and ethics. To become a CFP® professional, an individual must fulfill the following requirements: ● Education – Earn a bachelor’s degree or higher from an accredited Item 6/Supervision Professional Financial Strategies, Inc. provides investment advisory and supervisory services in accordance with SEC and state regulatory requirements. Professional Financial Strategies’ Chief Compliance Officer, Paul Byron Hill, is primarily responsible for overseeing the activities of the Professional Financial Strategies’ supervised persons. Mr. Hill also monitors client accounts and conducts client account reviews on at least an annual basis. Should a client have any questions regarding Professional Financial’s super- vision or compliance practices, please contact Mr. Hill at (585) 218-9080. college or university and complete CFP® Board-approved coursework at a college or university through a CFP® Board Registered Program. The coursework covers the financial planning subject areas CFP® Board has determined are necessary for the competent and professional delivery of financial planning services, as well as a comprehensive financial plan development capstone course. A candidate may satisfy some of the coursework requirement through other qualifying credentials. (CFP® Board implemented the financial planning development capstone course Professional Financial Strategies, Inc. | 1159 Pittsford-Victor Road, Suite 120, Pittsford, NY 14534 | (585) 218-9080