R.S. PETRELL & ASSOCIATES, LLC D/B/A STRATEGIC WEALTH ADVISORS

f╤¾σ ك‭مك9 →◘¾╗ك¢Ï ě¾ R.S. Petrell & Associates, LLC Part 2A of Form ADV: Firm Brochure This brochure provides information about the qualifications and business practices of Strategic Wealth Advisors. If you have any questions about the contents of this brochure, please contact us at 315-218-7350 or marybeth@strategicwealthadvisors.net The information in this brochure has not been approved or verified by the United States Securities and Exchange Commission or by any state securities authority. Additional information about Strategic Wealth Advisors also is available on the SEC's website at www.adviserinfo.sec.gov R.S. Petrell & Associates, LLC CRD number is: 143462 5784 Widewaters Parkway, 1st Floor Dewitt, NY 13214 Phone: 315.218.7350 Fax: 515.218.7348 www.strategicwealthadvisors.net Registration does not imply a certain level of skill or training. Last Updated: February 2, 2026  Item 2:Material Changes This Item will be used to provide our clients with a summary of new and/or updated information. We will inform you of the revision(s) based on the nature of the updated information. We will ensure that you receive a summary of any material changes to this and subsequent Brochures within 120 days of the close of our business’ fiscal year. Furthermore, we will provide you with other interim disclosures about material changes as necessary. RS Petrell & Associates has two material changes to report since the Amendment filed January 8, 2026. RS Petrell & Associates has entered into a material relationship with Mayflower Financial Advisors LLC as of January 09,2026. Mayflower will provide Third Party Asset Management Services to a portion of RS Petrell & Associates clients. Kestra Financial is no longer holding themselves out to Advisors as a Third-Party Asset Manager. This change in providers will not affect the ongoing monitoring and management of the clients who were under the Kestra Financial service relationship. Details of the new relationship are in Appendix A ( Material Relationships.) 2 | P a g e  Item 3: Table of Contents Item 1: Cover Page ......................................................................................................... 1 Item 2: Material Changes ................................................................................................ 2 Item 3: Table of Contents ................................................................................................ 3 Item 4: Advisory Business ............................................................................................... 5 Item 5: Fees and Compensation ..................................................................................... 5 A. Compensation for Advisory Services .................................................................... 5 B. Fee Payment ....................................................................................................... 6 C. Other Fees or Expenses ....................................................................................... 6 D. Prepayment of Fees ............................................................................................. 6 E. Other Compensation to Advisor ........................................................................... 7 Item 6: Performance-Based Fees and Side-By-Side Management ..................................... 7 Item 7: Types of Clients .................................................................................................. 7 Item 8: Methods of Analysis, Investment Strategies and Risk of Loss ................................. 7 Item 9: Disciplinary Information ...................................................................................... 9 Item 10: Other Financial Industry Activities and Affiliations .............................................. 9 Item 11: Code of Ethics, Participation or Interest in Client Transactions and Personal Trading ..........................................................................................................................10 Item 12: Brokerage Practices .........................................................................................11 Item 13: Review of Accounts ..........................................................................................12 Item 14: Client Referrals and Other Compensation .........................................................12 Item 15: Custody ...........................................................................................................13 3 | P a g e  Item 16: Investment Discretion ......................................................................................13 Item 17: Voting Client Securities ....................................................................................14 Item 18: Financial Information .......................................................................................14 Appendix A: Material Relationships ................................................................................14 4 | P a g e  Item 4: Advisory Business A. Description of Advisory Business and Principal Owner. RS Petrell & Associates L.L.C. dba Strategic Wealth Advisors is an Investment Advisory Firm was registered in the state of New York in 2006 and registered with the United States Securities and Exchange Commission since April 1, 2009. Marybeth Petrell is the Managing Partner/Chief Compliance Officer of Strategic Wealth Advisors with 99% share. Richard S Petrell is a 1% partner of the LLC. B. Types of Advisory Services offered Strategic Wealth Advisors provides financial planning and portfolio management with an emphasis on risk management. We also provide access to tax planning, estate planning, and insurance experts for clients whose needs go beyond investment planning. C. Meeting Individual client needs Every client must complete an Investment Policy Statement which outlines all pertinent information needed from the client to formulate an investment plan that is custom-tailored to their individual needs. D. Wrap fee programs Strategic Wealth Advisors does not participate in wrap fee programs E. Discretion over Client Assets As of December 31, 2025, Strategic Wealth Advisors has discretion, limited to automatic e- balancing of portfolios over approximately $159,068,338 in assets under management. Item 5: Fees and Compensation A . C o m p e n s a t i o n f o r A d v i s o r y C l i e n t s Strategic Wealth Advisors is compensated for advisory services by quarterly fees charged to the client. The fees are calculated as a percentage of the client's market value determined by the closing prices of the last business day of the calendar quarter, as reported by the custodian. 5 | P a g e  Standard Account Fees may be discounted on a case-by-case basis. Account Value ($) Standard Fee (%) 2.00% For the first amount from $0 - $249,999 1.65% For the next amount from $250,000 - $499,999 1.50% For the next amount from $500,000 - $749,999 1.25% For the next amount from $750,000 - $999,999 1.00% For the next amount from $1,000,000 - $1,999,999 0.85% For the next amount from $2,000,000 - $2,999,999 negotiable For anything above $3,000,000 + \.Net.additions.during.the.year.will.be.billed.on.a.prorated.basis¡ B.Fee Payment Fees are deducted directly from the client's accounts. Strategic Wealth Advisors will never bill for fees separately. C.Other Fees or Expenses All fees paid to the advisor are separate from the fees and expenses charged by the management of investment vehicles. Broker Dealers may charge transaction fees for purchase or sale of securities. Our Broker Dealer relationship is discussed further in Item 10 section C. Fees will be calculated at an annual rate, payable quarterly, in advance. Fees will be payable during the first month of each quarter. The client may terminate the relationship through written notification and the balance of the fees for the quarter will be refunded to the client. 6 | P a g e  E. Other Compensation to Advisor Supervised persons of Strategic Wealth Advisors do not accept compensation associated with the purchase of Variable Annuity products. 1. Clients are notified upon consultation of the conflict of interest that exists when recommending Insurance products. Clients are made aware of the compensation amount to the Advisory representative before commencing with any presentation. 2. Clients of Strategic Wealth Advisors are notified before commencement that compensation-based products are available to them. 3. Commissions are a small percentage of the compensation received by Strategic Wealth Advisors' supervised persons. Commissions are only received on Life Insurance products. 4. Advisory Representatives of Strategic Wealth Advisors are not permitted to receive 12b1 fees generated by Mutual Funds in the client's advisory account. Item 6: Performance-Based Fees and Side-By-Side Management Strategic Wealth Advisors does not accept performance-based fees on client accounts. Item 7: Types of Clients Strategic Wealth Advisors provides investment advice to Individuals, Pension and Profit- Sharing Plans, Trusts, Estates, or Charitable Organizations. We also provide investment advice to Corporations, Limited Liability Companies, Partnerships and other business entities. There is no requirement currently for opening or maintaining an account associated with minimum account size. Item 8: Methods of Analysis, Investment Strategies and Risk of Loss A. Methods of Analysis and Investment Strategies. Strategic Wealth Advisors seeks to capture market rates of return while reducing risk by investing in Institutional Mutual Funds across a wide array of asset classes, resulting in well 7 | P a g e  diversified portfolios that reflect the advisory client's risk tolerance and objectives. Our relationship with Dimensional Fund Advisors and other fund families allows Strategic Wealth Advisors to offer this structured investing process to our clients. Market participation as opposed to market timing is the investment philosophy adhered to by our supervised persons. After Clients determine their time horizon, objectives and risk tolerance, they are paired with an investment plan tailored to their needs. An emphasis on risk reduction is a common thread in the investment programs offered. Our clients understand that with all investment comes a degree of risk. How much risk a client can tolerate is established before initiation of any investment plans. Once the relationship is established with a signed management agreement outlining the investment plan and fees associated, IARs of Strategic Wealth Advisors will monitor the assets to ensure that the portfolio is in line with the client’s objectives, risk tolerance and time horizon. B. Material Risks The material risks involved in the investment plans offered by Strategic Wealth Advisors are the same risks associated with capital and fixed income markets. The risk of loss of principal is always present and efforts to reduce this risk will always be taken according to the client’s specifications. C. Examples of risks you could face are: Interest Rate Risk: Fluctuations in interest rates generally cause investment values to fluctuate. For example, market values of bonds typically decline when interest rates increase, because the increasing rate makes the existing bond with lower yields less attractive. Market Risk: External factors independent of security’s particular underlying circumstances may impact its value. The value of a security, bond or mutual fund may drop in reaction to tangible and intangible events and conditions, such as a political or social event or an economic condition. Inflation Risk: Inflation means a dollar today buys more than a dollar next year. When inflation is present, your purchasing power typically decreases at the rate of inflation. Currency Risk: Overseas investments are subject to fluctuations in the value of the dollar against the currency of the investment's originating country. Also known as exchange rate risk, these risks may be present in international mutual funds for example. 8 | P a g e  Reinvestment Risk: The risk that future proceeds from investments may be reinvested at a potentially lower rate of return is reinvestment risk. This risk primarily relates to fixed income securities. Business Risk: Risks associated with a particular industry or a specific company may impact the value of investments. For example, oil drilling companies have more business risk than electric companies since they depend on finding oil and then refining it efficiently before they generate a profit. An electric company generates income from customers who buy electricity regardless of economic conditions. Liquidity Risk: The risk associated with the ability to r eadily convert an investment to cash. Financial Risk: A Company with excessive borrowing or that takes significant business risks to generate profit is typically at a greater risk of financial difficulty or failure. Item 9: Disciplinary Information Item 9: Disciplinary Informatio One Investment adviser representative has a disciplinary event which may be considered material to a client’s or prospective client’s evaluation of this advisory business. For additional information, please see https://brokercheck.finra.org/ Item 10: Other Financial Industry Activities and Affiliations Registration as a Broker/Dealer or Broker/Dealer Representative: Strategic Wealth Advisors has no Broker Dealer Relationships Registration Relationships Material to this Advisory B usiness and Possible Conflicts of Interests N/A Other Material Relationships. Please.see.Appendix.A.for.list.of.material.relationships¡ 9 | P a g e  Item 11: Code of Ethics, Participation or Interest in Client Transactions and Personal Trading A. Code of Ethics, Strategic Wealth Advisors. EACH PROFESSIONAL ADVISOR SHALL: 1. Serve the financial interests of all the clients. Each professional shall always place the financial interests of the client first. All recommendations to clients and decisions on behalf of clients shall be solely in the interest of providing the highest value and benefit to the client. 2. Disclose fully to clients, services provided and compensation received. All financial relationships direct or indirect, between consultants and investment managers, plan officials, beneficiaries, sponsors or any other potential conflicts of interest shall be fully disclosed on a timely basis. 3. Provide clients with all information related to the investment decision making process as well as other information they may need to make informed decisions based on realistic expectations. All client inquiries shall be answered promptly, completely, and truthfully. 4. Know the limits of my expertise and refer my clients to colleagues and/or other professionals in connection with issues beyond my knowledge and skills. 5. Maintain the confidentiality of all information entrusted by the client, to the fullest extent permitted by law. 6. Comply fully with all statutory and regulatory requirements affecting the delivery of consulting services with clients. 7. Endeavor to establish and maintain excellence personally and among colleagues in all aspects of investment management consulting. and all aspects of financial services to clients. 8. Support and participate in the activities of Strategic Wealth Advisors. 9. Maintain the highest standard of personal and professional conduct. This.Code.of.Ethics.is.available.upon.request.by.any.client.or.prospective.client¡ B. Participation or Interest in Client Transactions and Personal Trading. N/A C. Investing Personal Money in the Same Securities as Clients N/A 10 | P a g e  D. Trading Securities At/Around the Same Time as Clients’ Securities N/A Item 12: Brokerage Practices Selecting a Broker Dealer Strategic Wealth Advisors has no Broker Dealer relationship Research and other Soft Dollar Benefits 1. Strategic Wealth Advisors may receive research and seminar support from the Insurance companies that we offer fee based variable annuities from. Strategic Wealth Advisors is aware of this conflict of interest and, as Fiduciaries, strives to offer products and services that serve the best interests of the client only. A. Strategic Wealth Advisors’ investment advisory representatives receive research support as a result of our relationship with Turnkey Asset Management Platforms and some Investment Companies. This arrangement allows Strategic Wealth Advisors to receive research that we would otherwise have to pay for. B. Research support is a benefit of working with Turnkey Asset Management Platforms and Investment Companies; however, it is not the prevailing factor used in our Brokerage practices. C. Strategic Wealth does not charge commissions at all to our Advisory clients. D. Research and seminar support is not used to service client accounts. E. Strategic Wealth Advisors has received access to research reports and opinions. We do not utilize this information to propose investment plans for Strategic Wealth Advisors clients. We do not receive any other benefits that would fall outside the "safe harbor” in section 28(e) of the Securities Act of 1934. F. Strategic Wealth Advisors does not direct client transactions to a particular Broker Dealer in return for soft dollars. Brokerage for Client Referrals 2. Strategic Wealth Advisors does not receive client referrals in return for brokerage services. 3. Directed Brokerage 11 | P a g e  Strategic Wealth Advisors does not routinely recommend, request or require that a client direct SWA to execute transactions through a specified Broker Dealer. Item 13: Review of Accounts Strategic Wealth Advisors provides investment advisory services and reviews all accounts quarterly. Accounts will be reviewed more frequently during periods of market volatility. The investment advisory accounts will be rebalanced once each quarter or sooner if the target allocation varies more than 5%. Maintaining the clients’ target portfolio allocation is imperative. The investment must always be in alignment with the Investment Policy Statement. This process is facilitated through our relationship with Buckingham, Kestra Advisor Services Group, Savant Capital LLC, and GeoWealth Asset Management. Buckingham, Kestra, Savant Capital, Axxcess Wealth and GeoWealth are a "Turn Key Asset Management Provider" (TAMP). Each provides analysis and support in the complete construction and management of client portfolios. In addition, they provide operational and administrative support to Strategic Wealth Advisors. Strategic Wealth Advisors currently uses Charles Schwab, Fidelity, National Financial, and Pershing as qualified custodians of client accounts. All firms provide monthly statements to clients for each of their accounts that are managed by the sub advisors appointed by Strategic Wealth Advisors. In addition, Strategic Wealth Advisors provides quarterly statements to clients that indicate returns and all associated charges and fees in the management of the portfolio. Reviews are conducted by The Investment Advisory Representatives responsible for the account and they are reviewed by Marybeth Petrell, Chief Compliance Officer. The Chief Compliance Officer reviews accounts for compliance with Strategic Wealth Advisors code of ethics and supervisory policies and procedures and Fiduciary Best Practices. Item 14: Client Referrals and Other Compensation Incoming Referrals Strategic Wealth Advisors has client referral relationships with outside vendors and will pay a referral fee to these vendors. There is no increase in fees that clients will pay to Strategic Wealth Advisors as a result of the referral fees that Strategic Wealth Advisors pays to outside vendors. Conflicts of interest exist with respect to these referral relationships, as Strategic Wealth Advisors receives certain economic benefits through its participation in 12 | P a g e  these relationships should a referral become an Advisory client. This conflict is disclosed before engagement of services. Please see descriptions of the referenced vendors in Appendix A a. Strategic Wealth Advisors does not receive economic benefit from a non-client for providing investment advice or other advisory services to our clients. b. Strategic Wealth Advisors uses testimonials from current clients who are not compensated. c. Strategic Wealth does not use performance-based marketing. Item 15: Custody Strategic Wealth Advisors, having custody of client funds limited to billing, will deliver a quarterly statement detailing performance and allocation. Clients will also receive monthly statements from our qualified custodians. Charles Schwab, NFS, Fidelity, and Pershing will deliver monthly statements detailing all fees and transaction activity in addition to balances and holdings. It is stressed to clients that all statements received from the qualified custodian and Strategic Wealth Advisors should be compared and examined by the client for accuracy. Item 16: Investment Discretion Strategic Wealth Advisors’ discretionary authority is limited to the authority to rebalance a client’s assets to reflect their authorized investment plan. Rebalancing may occur quarterly or more frequently if the target allocation varies more than 5%. Maintaining the clients’ target portfolio allocation is imperative. The investment must always be in alignment with the Investment Policy Statement. This authority is expressed in the Strategic Wealth Advisors management agreement as well as in all the agreements associated with the Registered Investment Advisory Outside of the rebalancing transactions no client transactions will be implemented that are not authorized by the client. 13 | P a g e  Item 17: Voting Client Securities Strategic Wealth Advisors does not vote client securities. Each client will receive their proxies or other solicitations directly from their custodian. Clients may contact Strategic Wealth Advisors with any questions concerning proxies and other solicitations. Item 18: Financial Information A. Strategic Wealth Advisors does not solicit prepayment of more than $1200 in fees per client six months or more in advance. B. There are no financial conditions that would reasonably be likely to impair Strategic Wealth Advisors' ability to meet contractual commitments to clients. C. No bankruptcy filings to report` � Appendix A: Material Relationships Mayflower.Financial.Advisors Shall perform the services listed. Investment Management of the Advisor’s Model Strategies. Daily Investment Supervision. Trade Execution and Reconciliation. Reconcile account activity and holdings with custodians. Verify, record and update the accrual of all income and amortization for securities. Value the assets of each account at such times and dates and in the manner specified and consistent with the valuation requirements of RS Petrell & Associates. Compute the performance of each account daily and maintain monthly performance values. Calculate and deduct applicable investment management fees from Client accounts and provide RS Petrell & Associates with an accounting of such fees and the amounts retained by Mayflower Advisors for its services. Provide administrative / operational support to RS Petrell & Associates for maintenance of Client accounts and servicing of accounts. This includes provision to RS Petrell & Assoc. of administrative and trading access to Client accounts on the various custodial platforms by Mayflower Financial Advisors. 14 | P a g e  Focus.Partners.Advisor.Solutions¡. Focus Partners provides turnkey management programs for Strategic Wealth Advisors. Focus also acts as Advisor to SA funds. Strategic Wealth Advisors, may recommend that clients purchase one or more of the SA Funds, which are managed and administrated by Focus Partners, in addition to utilizing their services as a portfolio Administrator. Strategic Wealth Advisors has a conflict of interest in that they may receive certain marketing or educational reimbursement from Focus Partners. This conflict is disclosed before client accounts are opened Savant.Capital.LLC.formerly.Capital.Directions Savant Capital merged with Capital directions and provides independently registered investment advisors, along with their clients, a platform of non-advisory services such as technology applications, operational support, administrative infrastructure, access to service providers and financial products. They provide access to investment models composed of Dimensional Funds to use according to client goals and risk tolerance. GeoWealth.Asset.Management GeoWealth provides independently registered investment advisors and their advisory clients a platform of non-advisory services such as technology applications, operational support, administrative infrastructure, access to service providers and financial products. They provide access to investment models that may be tailored to client time horizon, goals and risk tolerance. SmartAdvisor―Smart.Asset Strategic Wealth Advisors has an agreement in place with SmartAdvisor/Smart Asset to receive client leads. Strategic Wealth compensates SmartAdvisor/Smart Asset on a monthly basis for leads generated by their online lead generation system utilizing social media platforms. This relationship is disclosed to all prospects. The compensation arrangement does not call for a percentage of fees collected from the referred clients, or direct brokerage to the firm as compensation for the referral. Castor.Abbott Strategic Wealth Advisors has an agreement in place with Castor Abbott to receive client leads. Strategic Wealth compensates Castor Abbott on a monthly basis for leads generated by their online lead generation system utilizing social media marketing platforms. This relationship is disclosed to all prospects The compensation arrangement does not call for a percentage of fees collected from the referred clients, or direct brokerage to the firm as compensation for the referral. Axxcess.Wealth.Management provides independently registered investment advisors along with their clients a platform of non-advisory services such as technology applications, operational support, administrative infrastructure, access to service providers and financial products. They provide access to investment models composed of Dimensional Funds to use according to client goals and risk tolerance. 15 | P a g e  16 | P a g e