VILGA FINANCIAL PLANNING LLC

Item 1: Cover Page Vilga Financial Planning LLC 39-26 Vanore Drive Fair Lawn, New Jersey 07410 (201) 300-6097 www.vilga.com Form ADV Part 2A – Firm Brochure March 24, 2026 This Brochure provides information about the qualifications and business practices of Vilga Financial Planning LLC, “VFP” and/or “Vilga”. If you have any questions about the contents of this Brochure, please contact us at (201) 300-6097. 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. Vilga Financial Planning LLC is registered as an Investment Adviser with the Securities and Exchange Commission (“SEC”). Registration of an Investment Adviser does not imply any level of skill or training. Additional information about VFP is available on the SEC’s website at www.adviserinfo.sec.gov, which can be found using the firm’s identification number, 311166. 1  Item 2: Material Changes Since the previous annual filing of the Form ADV Part 2A for VFP on March 19, 2025, the following material changes have been made to this version of the Disclosure Brochure: Item 5 has been updated with negative consent language in regard to fee increases. ● Vilga transitioned to SEC registration. ● ● Clarity surrounding our fee calculation method has been added in Item 5. ● The fee range for a One-Time Comprehensive Plan has been updated in Item 5. Future Changes From time to time, we may amend this Disclosure Brochure to reflect changes in our business practices, changes in regulations, and routine annual updates as required. Either this complete Disclosure Brochure or a Summary of Material Changes shall be provided to each Client annually and if a material change occurs in the business practices of Vilga Financial Planning, LLC. At any time, you may view the current Disclosure Brochure online at the SEC's Investment Adviser Public Disclosure website at http://www.adviserinfo.sec.gov by searching for our firm name or by our CRD number 311166. You may also request a copy of this Disclosure Brochure at any time, by contacting us at (201) 300-6097. 2  Item 3: Table of Contents Item 1: Cover Page Item 2: Material Changes Item 3: Table of Contents Item 4: Advisory Business Item 5: Fees and Compensation Item 6: Performance-Based Fees and Side-By-Side Management Item 7: Types of Clients Item 8: Methods of Analysis, Investment Strategies, and Risk of Loss Item 9: Disciplinary Information Item 10: Other Financial Industry Activities and Affiliations Item 11: Code of Ethics, Participation or Interest in Client Transactions and Personal Trading Item 12: Brokerage Practices Item 13: Review of Accounts Item 14: Client Referrals and Other Compensation Item 15: Custody Item 16: Investment Discretion Item 17: Voting Client Securities Item 18: Financial Information Form ADV Part 2B – Brochure Supplement for Igor Smolyanskiy Form ADV Part 2B – Brochure Supplement for Eugene Falkovich Form ADV Part 2B – Brochure Supplement for Austin Luckie 1 2 3 4 7 8 8 9 11 11 12 13 16 16 16 17 17 17 18 21 24 3  Item 4: Advisory Business Description of Advisory Firm Vilga Financial Planning LLC is registered as an Investment Adviser with the Securities and Exchange Commission (“SEC”). We were founded in September 2020 and were state-registered until Spring 2025. Igor Smolyanskiy is the principal owner of VFP. VFP reports $169,313,370 in discretionary assets under management and $0 non-discretionary assets under management as of December 31, 2025. Types of Advisory Services Ongoing Comprehensive Financial Planning and Investment Management Services This service involves working one-on-one with your financial advisor over an extended period of time. By paying a fixed fee, Clients get to engage with a planner who will work with them to develop and implement their plan. The planner will monitor the plan, recommend any changes, and ensure the plan is up to date. During the process of creating a comprehensive plan, a Client will be taken through the process of defining their goals and values around money. They will be required to provide information to help complete the following areas of analysis: net worth, cash flow, insurance, credit scores/reports, employee benefits, retirement planning, insurance, investments, college planning, and estate planning. Once the Client's information is reviewed, their plan will be built and analyzed, and then the findings, analysis, and potential changes to their current situation will be reviewed with the Client. Clients subscribing to this service will receive a written or an electronic report, providing the Client with a detailed financial plan designed to achieve his or her stated financial goals and objectives. If a follow-up meeting is required, we will meet at the Client's convenience. The plan and the Client's financial situation and goals will be monitored throughout the year and follow-up phone calls and emails will be made to the Client to confirm that any agreed-upon action steps have been carried out. On an annual basis, there will be a full review of this plan to ensure its accuracy and ongoing appropriateness. Any needed updates will be implemented at that time. This combined service also includes managing individually tailored investment portfolios. Our firm provides continuous advice to a Client regarding the investment of Client funds based on the individual needs of the Client. Through personal discussions in which goals and objectives based on a Client's particular circumstances are established, we develop a Client's personal investment policy or an investment plan with an asset allocation target and create and manage a portfolio based on that policy and allocation targets. We will also review and discuss a Client’s prior investment history, as well as family composition and background. Account supervision is guided by the stated objectives of the Client (e.g., maximum capital appreciation, growth, income, or growth, and income), as well as tax considerations. Clients may impose reasonable restrictions on investing in certain securities, types of securities, or industry sectors. Investment Management is offered in conjunction with Ongoing Comprehensive Financial Planning and is not offered on a standalone basis. Fees pertaining to this service are outlined in Item 5 of this brochure. One-Time Comprehensive Financial Plan We offer financial planning on a one-time engagement for clients who do not require a comprehensive ongoing relationship. This service involves working one-on-one with a planner for the duration of the plan (typically 3 months). The financial planning process begins with a discussion and prioritization of the client's financial goals 4  for the plan. A written or electronic draft of the project will then be presented to the client. The project may then be adjusted to reflect the desired outcome and a completed plan will be delivered to the client. Once the plan is delivered, the client is responsible for the implementation, monitoring, and adjusting the plan, and no follow-up advice is provided. Investment Management is not provided to One-Time Comprehensive Financial Plan Clients. Topics covered in the one-time comprehensive plan can be found in the “Project-Based Financial Planning Services” outlined below. Project-Based Financial Planning We provide project-based financial planning services on various topics. In general, the financial plan will address any or all of the following areas of concern. The Client and advisor will work together to select specific areas to cover. These areas may include, but are not limited to, the following: Business Planning: We provide consulting services for Clients who currently operate their own business, are considering starting a business, or are planning for an exit from their current business. Under this type of engagement, we work with you to assess your current situation, identify your objectives, and develop a plan aimed at achieving your goals. Cash Flow and Debt Management: We will conduct a review of your income and expenses to determine your current surplus or deficit along with advice on prioritizing how any surplus should be used or how to reduce expenses if they exceed your income. Advice may also be provided on which debts to pay off first based on factors such as the interest rate of the debt and any income tax ramifications. We may also recommend what we believe to be an appropriate cash reserve that should be considered for emergencies and other financial goals, along with a review of accounts (such as money market funds) for such reserves, plus strategies to save desired amounts. College Savings: Includes projecting the amount that will be needed to achieve college or other post-secondary education funding goals, along with advice on ways for you to save the desired amount. Recommendations as to savings strategies are included, and, if needed, we will review your financial picture as it relates to eligibility for financial aid or the best way to contribute to grandchildren (if appropriate). Employee Benefits Optimization: We will provide a review and analysis as to whether you, as an employee, are taking the maximum advantage possible of your employee benefits. If you are a business owner, we will consider and/or recommend the various benefit programs that can be structured to meet both business and personal retirement goals. Estate Planning: This usually includes an analysis of your exposure to estate taxes and your current estate plan, which may include whether you have a will, powers of attorney, trusts, and other related documents. Our advice also typically includes ways for you to minimize or avoid future estate taxes by implementing appropriate estate planning strategies such as the use of applicable trusts. We always recommend that you consult with a qualified attorney when you initiate, update, or complete estate planning activities. We may provide you with contact information for attorneys who specialize in estate planning when you wish to hire an attorney for such purposes. From time to time, we will participate in meetings or phone calls between you and your attorney with your approval or request. You are not required to take our recommendations to engage any third party. Should you decide to do so, you will engage the third party directly. Vilga is not affiliated with any third party we may recommend and does not share in any fees you pay directly to the third party. 5  Financial Goals: We will help Clients identify financial goals and develop a plan to reach them. We will identify what you plan to accomplish, what resources you will need to make it happen, how much time you will need to reach the goal, and how much you should budget for your goal. Insurance: Review of existing policies to ensure proper coverage for life, health, disability, long-term care, liability, home, and automobile. We may provide you with contact information for insurance providers who specialize in this service. You are not required to take our recommendations to engage any third party. Should you decide to do so, you will engage the third party directly. Vilga is not affiliated with any third party we may recommend and does not share in any fees you pay directly to the third party. Investment Analysis: This may involve developing an asset allocation strategy to meet Clients’ financial goals and risk tolerance, providing information on investment vehicles and strategies, reviewing employee stock options, and assisting you in establishing your own investment account at a selected broker/dealer or custodian. The strategies and types of investments we may recommend are further discussed in Item 8 of this brochure. Retirement Planning: Our retirement planning services typically include projections of your likelihood of achieving your financial goals, typically focusing on financial independence as the primary objective. For situations where projections show less than the desired results, we may make recommendations, including those that may impact the original projections by adjusting certain variables (e.g., working longer, saving more, spending less, taking more risk with investments). If you are near retirement or already retired, advice may be given on appropriate distribution strategies to minimize the likelihood of running out of money or having to adversely alter spending during your retirement years. Risk Management: A risk management review includes an analysis of your exposure to major risks that could have a significant adverse impact on your financial picture, such as premature death, disability, property and casualty losses, or the need for long-term care planning. Advice may be provided on ways to minimize such risks and about weighing the costs of purchasing insurance versus the benefits of doing so, as well as the potential cost of not purchasing insurance (“self-insuring”). Tax Planning Strategies: Advice may include ways to minimize current and future income taxes as a part of your overall financial planning picture. For example, we may make recommendations on which type of account(s) or specific investments should be owned based in part on their “tax efficiency,” with the consideration that there is always a possibility of future changes to federal, state, or local tax laws and rates that may impact your situation. We recommend that you consult with a qualified tax professional before initiating any tax planning strategy, and we may provide you with contact information for accountants or attorneys who specialize in this area if you wish to hire someone for such purposes. We will participate in meetings or phone calls between you and your tax professional with your approval. Client-Tailored Services and Client-Imposed Restrictions We offer the same suite of services to all of our Clients. However, specific Client financial plans and their implementation are dependent upon the Client Investment Policy Statement, which outlines each Client’s current 6  situation (income, tax levels, and risk tolerance levels) and is used to construct a Client-specific plan to aid in the selection of a portfolio that matches restrictions, needs, and targets. Clients are able to specify, within reason, any limitations they would like to place on discretionary authority as they pertain to individual securities and/or sectors that will be traded in their account by notating these items on the executed advisory agreement. Wrap Fee Programs We do not participate in wrap fee programs. Item 5: Fees and Compensation Please note, unless a Client has received the firm’s Disclosure Brochure at least 48 hours before signing the investment advisory contract, the contract may be terminated by the Client within five (5) business days of signing the contract without incurring any advisory fees. How we are paid depends on the type of advisory service we are performing. Please review the fee and compensation information below. Vilga's fees are based primarily on the complexity of the client's financial situation and the scope of services provided. Assets Under Advisement are used as a general guideline to help prospective clients understand typical fee ranges. Assets Under Advisement (AUA) includes assets managed at Charles Schwab plus outside investments such as retirement plans, private investments, brokerage accounts, and bank accounts. Business assets and non-publicly traded real estate are typically excluded from AUA. Ongoing Comprehensive Financial Planning and Investment Management Services Fees for Ongoing Comprehensive Financial Planning and Investment Management Services consist of an upfront fee of $3,000 and an annual fee starting at $10,000, paid in arrears in equal quarterly installments. The $10,000 annual fee covers up to $3,000,000 in assets under management. Fees will be based on complexity for Clients with more than $3,000,000 in assets under management. Complexity factors include, but are not limited to: the estimated time to be spent providing advice, family situation, and business interests. The annual fee is negotiable. The fee will be prorated based on the amount of time remaining in the billing period. The annual fee will be reassessed each year on the contract anniversary date. The annual fee will be reassessed each year on the contract anniversary date. Vilga will notify the Client electronically 30 days in advance of any fee increase. If no objection is made by the Client within 30 days following delivery of such notice, Vilga will assume the Client’s inaction constitutes consent. Advisory fees are directly debited from Client accounts, or the Client may choose to pay by check or electronic funds transfer. Accounts initiated or terminated during a calendar quarter will be charged a prorated fee based on the amount of time remaining in the billing period. An account may be terminated with written notice at least 30 calendar days in advance. Since fees are paid in arrears, no refund will be needed upon termination of the account. We do not base our fees on Assets Under Management (AUM). AUM may be an inadequate representation of the complexity of a Client’s financial life. Our fee for investment management services is determined together by VFP and the Client after the initial introductory meeting. The fee determination is based upon the complexity of the client’s financial profile and therefore the resources required to service the client during the year. 7  One-Time Comprehensive Financial Plan Fees The fee for a One-Time Comprehensive Financial Plan ranges from $6,000 to $10,000. The fee is negotiable. Half of the fee is due at the beginning of the process and the remainder is due at completion of work. Vilga will not bill an amount above $1,200 more than 6 months in advance. Fees for this service may be paid by electronic funds transfer or check. In the event of early termination, any prepaid but unearned fees will be refunded to the Client and any completed deliverables of the project will be provided to the Client and no further fees will be charged. Project-Based Financial Planning Hourly Fee On a limited basis, hourly financial planning engagements will be offered at an hourly rate of $400 per hour for limited-scope projects (employee benefits optimization, social security claiming strategy, basic budgeting, etc.). The fee may be negotiable in certain cases and is due at the completion of the engagement. In the event of early termination by the Client, any fees for the hours already worked will be due. Fees for this service may be paid by electronic funds transfer or check. Other Types of Fees and Expenses Our fees are exclusive of brokerage commissions, transaction fees, and other related costs and expenses that may be incurred by the Client. Clients may incur certain charges imposed by custodians, brokers, and other third parties such as custodial fees, deferred sales charges, odd-lot differentials, transfer taxes, wire transfers, electronic fund fees, and other fees and taxes on brokerage accounts and securities transactions. Mutual funds and exchange-traded funds also charge internal management fees, which are disclosed in a fund's prospectus. Such charges, fees, and commissions are exclusive of and in addition to our fee, and we shall not receive any portion of these commissions, fees, and costs. Item 12 further describes the factors that we consider in selecting or recommending broker-dealers for the Client’s transactions and determining the reasonableness of their compensation (e.g., commissions). We do not accept compensation for the sale of securities or other investment products including asset-based sales charges or service fees from the sale of mutual funds. Item 6: Performance-Based Fees and Side-By-Side Management We do not offer performance-based fees and do not engage in side-by-side management. Item 7: Types of Clients We provide financial planning and portfolio management services to individuals, high net-worth individuals, and charitable organizations. We do not have a minimum account size requirement. 8  Item 8: Methods of Analysis, Investment Strategies, and Risk of Loss Our primary method of investment analysis is fundamental analysis. Fundamental analysis involves analyzing individual companies and their industry groups, such as a company’s financial statements, details regarding the company’s product line, the experience, and expertise of the company’s management, and the outlook for the company’s industry. The resulting data is used to measure the true value of the company’s stock compared to the current market value. The risk of fundamental analysis is that the information obtained may be incorrect and the analysis may not provide an accurate estimate of earnings, which may be the basis for a stock’s value. If securities prices adjust rapidly to new information, utilizing fundamental analysis may not result in favorable performance. Passive Investment Management We primarily practice passive investment management. Passive investing involves building portfolios composed of various distinct asset classes. The asset classes are weighted to achieve the desired relationship between correlation, risk, and return. Funds that passively capture the returns of the desired asset classes are placed in the portfolio. The funds used to build passive portfolios are typically index mutual funds or exchange-traded funds. Passive investment management is characterized by low portfolio expenses (i.e. the funds inside the portfolio have low internal costs), minimal trading costs (due to infrequent trading activity), and relative tax efficiency (because the funds inside the portfolio are tax efficient and turnover inside the portfolio is minimal). In contrast, active management involves a single manager or managers who employ some method, strategy or technique to construct a portfolio intended to generate returns greater than those of the broader market or a designated benchmark. Material Risks Involved All investing strategies we offer involve risk and may result in a loss of your original investment which you should be prepared to bear. Many of these risks apply equally to stocks, bonds, commodities, and any other investment or security. Material risks associated with our investment strategies are listed below. Market Risk: Market risk involves the possibility that an investment’s current market value will fall because of a general market decline, reducing the value of the investment regardless of the operational success of the issuer’s operations or its financial condition. Strategy Risk: The Adviser’s investment strategies and/or investment techniques may not work as intended. Small and Medium Cap Company Risk: Securities of companies with small and medium market capitalizations are often more volatile and less liquid than investments in larger companies. Small and medium-cap companies may face a greater risk of business failure, which could increase the volatility of the Client’s portfolio. Turnover Risk: At times, the strategy may have a portfolio turnover rate that is higher than other strategies. A high portfolio turnover would result in correspondingly greater brokerage commission expenses and may result in the distribution of additional capital gains for tax purposes. These factors may negatively affect the account’s performance. 9  Limited markets: Certain securities may be less liquid (harder to sell or buy) and their prices may at times be more volatile than at other times. Under certain market conditions, we may be unable to sell or liquidate investments at prices we consider reasonable or favorable or find buyers at any price. Concentration Risk: Certain investment strategies focus on particular asset classes, industries, sectors, or types of investment. From time to time these strategies may be subject to greater risks of adverse developments in such areas of focus than a strategy that is more broadly diversified across a wider variety of investments. Interest Rate Risk: Bond (fixed income) prices generally fall when interest rates rise, and the value may fall below par value or the principal investment. The opposite is also generally true: bond prices generally rise when interest rates fall. In general, fixed income securities with longer maturities are more sensitive to these price changes. Most other investments are also sensitive to the level and direction of interest rates. Legal or Legislative Risk: Legislative changes or Court rulings may impact the value of investments or the securities’ claim on the issuer’s assets and finances. Inflation: Inflation may erode the buying power of your investment portfolio, even if the dollar value of your investments remains the same. Risks Associated with Securities Apart from the general risks outlined above which apply to all types of investments, specific securities may have other risks. Annuities are retirement products for those who may have the ability to pay a premium now and want to guarantee they receive certain periodic payments or a return on investment later in the future. Annuities are contracts issued by a life insurance company designed to meet requirements or other long-term goals. An annuity is not a life insurance policy. Variable annuities are designed to be long-term investments, to meet retirement and other long-range goals. Variable annuities are not suitable for meeting short-term goals because substantial taxes and insurance company charges may apply if you withdraw your money early. Variable annuities also involve investment risks, just as mutual funds do. Commercial Paper is, in most cases, an unsecured promissory note that is issued with a maturity of 270 days or less. Being unsecured the risk to the investor is that the issuer may default. Common stocks may go up and down in price quite dramatically, and in the event of an issuer’s bankruptcy or restructuring could lose all value. A slower-growth or recessionary economic environment could have an adverse effect on the price of all stocks. Corporate Bonds are debt securities to borrow money. Generally, issuers pay investors periodic interest and repay the amount borrowed either periodically during the life of the security and/or at maturity. Alternatively, investors can purchase other debt securities, such as zero coupon bonds, which do not pay current interest, but rather are priced at a discount from their face values and their values accrete over time to face value at maturity. The market prices of debt securities fluctuate depending on factors such as interest rates, credit quality, and maturity. In general, market prices of debt securities decline when interest rates rise and increase when interest rates fall. The longer the time to a bond’s maturity, the greater its interest rate risk. Bank Obligations including bonds and certificates of deposit may be vulnerable to setbacks or panics in the banking industry. Banks and other financial institutions are greatly affected by interest rates and may be adversely affected by downturns in the U.S. and foreign economies or changes in banking regulations. Municipal Bonds are debt obligations generally issued to obtain funds for various public purposes, including the construction of public facilities. Municipal bonds pay a lower rate of return than most other types of bonds. 10  However, because of a municipal bond’s tax-favored status, investors should compare the relative after-tax return to the after-tax return of other bonds, depending on the investor’s tax bracket. Investing in municipal bonds carries the same general risks as investing in bonds in general. Those risks include interest rate risk, reinvestment risk, inflation risk, market risk, call or redemption risk, credit risk, and liquidity and valuation risk. Options and other derivatives carry many unique risks, including time sensitivity, and can result in the complete loss of principal. While covered call writing does provide a partial hedge to the stock against which the call is written, the hedge is limited to the amount of cash flow received when writing the option. When selling covered calls, there is a risk the underlying position may be called away at a price lower than the current market price. Exchange Traded Funds prices may vary significantly from the Net Asset Value due to market conditions. Certain Exchange Traded Funds may not track underlying benchmarks as expected. ETFs are also subject to the following risks: (i) an ETF’s shares may trade at a market price that is above or below their net asset value; (ii) the ETF may employ an investment strategy that utilizes high leverage ratios; or (iii) trading of an ETF’s shares may be halted if the listing exchange’s officials deem such action appropriate, the shares are de-listed from the exchange, or the activation of market-wide “circuit breakers” (which are tied to large decreases in stock prices) halts stock trading generally. The Adviser has no control over the risks taken by the underlying funds in which the Clients invest. Mutual Funds: When a Client invests in open-end mutual funds or ETFs, the Client indirectly bears its proportionate share of any fees and expenses payable directly by those funds. Therefore, the Client will incur higher expenses, many of which may be duplicative. In addition, the Client's overall portfolio may be affected by losses of an underlying fund and the level of risk arising from the investment practices of an underlying fund (such as the use of derivatives). Item 9: Disciplinary Information Criminal or Civil Actions VFP and its management have not been involved in any criminal or civil action. Administrative Enforcement Proceedings VFP and its management have not been involved in administrative enforcement proceedings. Self-Regulatory Organization Enforcement Proceedings VFP and its management have not been involved in legal or disciplinary events that are material to a Client’s or prospective Client’s evaluation of VFP or the integrity of its management. Item 10: Other Financial Industry Activities and Affiliations No VFP employee is registered or has an application pending to register, as a broker-dealer or a registered representative of a broker-dealer. No VFP employee is registered or has an application pending to register as a futures commission merchant, commodity pool operator, or commodity trading advisor. 11  VFP does not have any related parties. As a result, we do not have a relationship with any related parties. VFP only receives compensation directly from Clients. We do not receive compensation from any outside source. We do not have any conflicts of interest with any outside party. Recommendations or Selections of Other Investment Advisers VFP does not recommend Clients to Outside Managers to manage their accounts. Item 11: Code of Ethics, Participation or Interest in Client Transactions and Personal Trading As a fiduciary, our firm and its associates have a duty of utmost good faith to act solely in the best interests of each Client. Our Clients entrust us with their funds and personal information, which in turn places a high standard on our conduct and integrity. Our fiduciary duty is a core aspect of our Code of Ethics and represents the expected basis of all of our dealings. The firm also adheres to the Code of Ethics and Professional Responsibility adopted by the CFP® Board of Standards Inc. and accepts the obligation not only to comply with the mandates and requirements of all applicable laws and regulations but also to take responsibility to act in an ethical and professionally responsible manner in all professional services and activities. Additionally, VFP requires adherence to its Insider Trading Policy, and the CFA Institute's Asset Manager Code of Professional Conduct and Code of Ethics and Standards of Professional Conduct. Code of Ethics Description This code does not attempt to identify all possible conflicts of interest, and literal compliance with each of its specific provisions will not shield associated persons from liability for personal trading or other conduct that violates a fiduciary duty to advisory Clients. A summary of the Code of Ethics Principles is outlined below. • Integrity - Associated persons shall offer and provide professional services with integrity. • Objectivity - Associated persons shall be objective in providing professional services to Clients. • Competence – Associated persons shall provide services to Clients competently and maintain the necessary knowledge and skill to continue to do so in the areas in which they are engaged. • Fairness - Associated persons shall perform professional services in a manner that is fair and reasonable to Clients, principals, partners, and employers, and shall disclose conflict(s) of interest in providing such services. • Confidentiality - Associated persons shall not disclose confidential Client information without the specific consent of the Client unless in response to proper legal process, or as required by law. • Professionalism - Associated persons' conduct in all matters shall reflect the credit of the profession. • Diligence - Associated persons shall act diligently in providing professional services. We periodically review and amend our Code of Ethics to ensure that it remains current, and we require all firm access persons to attest to their understanding of and adherence to the Code of Ethics at least annually. Our firm will provide a copy of its Code of Ethics to any Client or prospective Client upon request. 12  Investment Recommendations Involving a Material Financial Interest and Conflicts of Interest Neither our firm, its associates, nor any related person is authorized to recommend to a Client or effect a transaction for a Client involving any security in which our firm or a related person has a material financial interest, such as in the capacity of an underwriter, adviser to the issuer, etc. Advisory Firm Purchase of Same Securities Recommended to Clients and Conflicts of Interest Our firm and its “related persons” may buy or sell securities similar to, or different from, those we recommend to Clients for their accounts. In an effort to reduce or eliminate certain conflicts of interest involving the firm or personal trading, our policy may require that we restrict or prohibit associates’ transactions in specific reportable securities transactions. Any exceptions or trading pre-clearance must be approved by the firm principal in advance of the transaction in an account, and we maintain the required personal securities transaction records per regulation. Trading Securities At/Around the Same Time as Client’s Securities From time to time, our firm or its “related persons” may buy or sell securities for themselves at or around the same time as clients. This may provide an opportunity for representatives of VFP to buy or sell securities before or after recommending securities to clients resulting in representatives profiting off the recommendations they provide to clients. Such transactions may create a conflict of interest; however, VFP will never engage in trading that operates to the client’s disadvantage if representatives of VFP buy or sell securities at or around the same time as clients. Item 12: Brokerage Practices Factors Used to Select Custodians and/or Broker-Dealers VFP seeks to recommend a custodian/broker that will hold clients’ assets and execute transactions on terms that are overall most advantageous when compared with other available providers and their services. We consider a wide range of factors, including: ● Combination of transaction execution services and asset custody services (generally without a separate fee for custody) ● Capability to execute, clear, and settle trades ( buy and sell securities for your account) ● Capability to facilitate transfers and payments to and from accounts (wire transfers, check requests, bill payments, etc.) ● The breadth of available investment products (stocks, bonds, mutual funds, exchange-traded funds (ETFs), etc.) ● Availability of investment research and tools that assist us in making investment decisions ● Quality of services ● Competitiveness of the price of those services (commission rates, margin interest rates, other fees, etc.) and willingness to negotiate the prices ● Reputation, financial strength, security and stability ● Prior service to us and our clients ● Availability of other products and services that benefit us, as discussed below (see “Products and services available to us from Schwab”) 1. Research and Other Soft-Dollar Benefits We currently do not receive soft dollar benefits. 13  2. Brokerage for Client Referrals We receive no referrals from a broker-dealer or third party in exchange for using that broker-dealer or third party. 3. Clients Directing Which Broker/Dealer/Custodian to Use In order to engage in our investment management services, clients must use a custodian whom we have an institutional relationship with. Therefore, we do require the client to use certain custodians in order for us to facilitate the delivery of investment management services. We do not allow clients to trade away from the custodian at other broker-dealers. By requiring Clients to use specific custodians, we may be unable to achieve the most favorable execution of Client transactions and this may cost Clients money over using a lower-cost custodian. The Custodian and Brokers We Use (Charles Schwab & Co., Inc.) VFP (“we”/”our”) does not maintain custody of your assets on which we advise, although we may be deemed to have custody of your assets if you give us authority to withdraw assets from your account (see Item 15 – Custody, below). Your assets must be maintained in an account at a “qualified custodian,” generally a broker-dealer or bank. We recommend that our clients use Charles Schwab & Co., Inc. (“Schwab”), a registered broker-dealer, and member SIPC, as the qualified custodian. We are independently owned and operated and are not affiliated with Schwab. Schwab will hold your assets in a brokerage account and buy and sell securities when we/you instruct them to. While we recommend that you use Schwab as a custodian/ broker, you will decide whether to do so and will open your account with Schwab by entering into an account agreement directly with them. We do not open the account for you, although we may assist you in doing so. Your brokerage and custody costs: For our clients’ accounts that Schwab maintains, Schwab generally does not charge you separately for custody services but is compensated by charging you commissions or other fees on trades that it executes or that settle into your Schwab account. Certain trades (for example, many mutual funds and ETFs) may not incur Schwab commissions or transaction fees. Schwab is also compensated by earning interest on the uninvested cash in your account in Schwab’s Cash Features Program. In addition to commissions, Schwab charges you a flat dollar amount as a “prime broker” or “trade away” fee for each trade that we have executed by a different broker-dealer but where the securities bought or the funds from the securities sold are deposited (settled) into your Schwab account. These fees are in addition to the commissions or other compensation you pay the executing broker-dealer. Because of this, in order to minimize your trading costs, we have Schwab execute most trades for your account. We have determined that having Schwab execute most trades is consistent with our duty to seek the “best execution” of your trades. Best execution means the most favorable terms for a transaction based on all relevant factors, including those listed above (see “How we select brokers/custodians”). Products and services available to us from Schwab: Schwab Advisor Services™ is Schwab’s business serving independent investment advisory firms like us. They provide our clients and us with access to their institutional brokerage services (trading, custody, reporting, and related services), many of which are not typically available to Schwab retail customers. Schwab also makes available various support services. Some of those services help us manage or administer our clients’ accounts, while others help us manage and grow our business. Schwab’s support services are generally available on an unsolicited basis (we don’t have to request them) and at no charge to us. Following is a more detailed description of Schwab’s support services: 14  Services that benefit you: Schwab’s institutional brokerage services include access to a broad range of investment products, execution of securities transactions, and custody of client assets. The investment products available through Schwab include some to which we might not otherwise have access or that would require a significantly higher minimum initial investment by our clients. Schwab’s services described in this paragraph generally benefit you and your account. Services that may not directly benefit you: Schwab also makes available to us other products and services that benefit us but may not directly benefit you or your account. These products and services assist us in managing and administering our clients’ accounts. They include investment research, both Schwab’s own and that of third parties. We may use this research to service all or a substantial number of our clients’ accounts, including accounts not maintained at Schwab. In addition to investment research, Schwab also makes available software and other technology that: facilitate trade execution and allocate aggregated trade orders for multiple client accounts facilitate payment of our fees from our clients’ accounts ● provide access to client account data (such as duplicate trade confirmations and account statements) ● ● provide pricing and other market data ● ● assist with back-office functions, recordkeeping, and client reporting Services that generally benefit only us: Schwab also offers other services intended to help us manage and further develop our business enterprise. These services include: ● Educational conferences and events ● Consulting on technology, compliance, legal, and business needs ● Publications and conferences on practice management and business succession We recommend that you maintain your account with Schwab, based on our interest in receiving Schwab’s services that benefit our business and Schwab’s payment for services for which we would otherwise have to pay rather than based on your interest in receiving the best value in custody services and the most favorable execution of your transactions. This is a potential conflict of interest. We believe, however, that our selection of Schwab as custodian and broker is in the best interests of our clients. Our selection is primarily supported by the scope, quality, and price of Schwab’s services (see “How we select brokers/ custodians”) and not Schwab’s services that benefit only us. Aggregating (Block) Trading for Multiple Client Accounts When available and appropriate, we combine multiple orders for shares of the same securities purchased for advisory accounts we manage (this practice is commonly referred to as “block trading”). We will then distribute a portion of the shares to participating accounts in a fair and equitable manner. The distribution of the shares purchased is typically proportionate to the size of the account, but it is not based on account performance or the amount or structure of management fees. Subject to our discretion, regarding particular circumstances and market conditions, when we combine orders, each participating account pays an average price per share for all transactions and pays a proportionate share of all transaction costs. Accounts owned by our firm or persons associated with our firm may participate in block trading with your accounts; however, they will not be given preferential treatment. It should be noted that implementing trades on a block or aggregate basis may be less expensive for client accounts; however, we may implement client orders on an individual basis. Considering the types of investments we hold in advisory client accounts, we do not believe clients are hindered in any way when we trade accounts 15  individually. This is because we develop individualized investment strategies for clients, and holdings will vary. Our strategies are primarily developed for the long term, and minor differences in price execution are not material to our overall investment strategy. Item 13: Review of Accounts Client accounts with the Investment Management Service will be reviewed regularly on a quarterly basis by Igor Smolyanskiy, Owner and CCO. The account is reviewed with regard to the Client’s investment policies and risk tolerance levels. Events that may trigger a special review would be unusual performance, addition or deletions of Client imposed restrictions, excessive draw-down, volatility in performance, or buy and sell decisions from the firm or per the Client's needs. Clients will receive trade confirmations from the broker(s) for each transaction in their accounts as well as monthly or quarterly statements and annual tax reporting statements from their custodian showing all activity in the accounts, such as receipt of dividends and interest. Item 14: Client Referrals and Other Compensation VFP is a fee-only firm that is compensated solely by its Clients. VFP does not receive commissions or other sales-related compensation. Except as mentioned in Item 12 above, we do not receive any economic benefit, directly or indirectly, from any third party for advice rendered to our Clients. VFP maintains a paid listing on a third-party website and pays a monthly fee to support the operation of the website and to be included in its directory of advisers who offer flat-fee financial planning services. The listing functions primarily as a directory-style resource that allows prospective clients to identify advisers whose business model aligns with their preferences. Item 15: Custody VFP does not accept custody of Client funds except when withdrawing Client fees. For Client accounts in which VFP directly debits their advisory fee: i. ii. The custodian will send at least quarterly statements to the Client showing all disbursements for the account, including the amount of the advisory fee. The Client will provide written authorization to VFP, permitting them to be paid directly for their accounts held by the custodian. Clients should receive at least quarterly statements from the broker-dealer, bank, or other qualified custodian that holds and maintains the Client's investment assets. We urge you to carefully review such statements and compare such official custodial records to the account statements or reports that we may provide to you. Our statements or reports may vary from custodial statements based on accounting procedures, reporting dates, or valuation methodologies of certain securities. 16  Item 16: Investment Discretion For those Client accounts where we provide Investment Management Services, we maintain discretion over Client accounts with respect to securities to be bought and sold and the amount of securities to be bought and sold. Investment discretion is explained to Clients in detail when an advisory relationship has commenced. At the start of the advisory relationship, the Client will execute a Limited Power of Attorney, which will grant our firm discretion over the account. Additionally, the discretionary relationship will be outlined in the advisory contract and signed by the Client. Item 17: Voting Client Securities We do not vote Client proxies. Therefore, Clients maintain exclusive responsibility for (1) voting proxies, and (2) acting on corporate actions pertaining to the Client’s investment assets. The Client shall instruct the Client’s qualified custodian to forward to the Client copies of all proxies and shareholder communications relating to the Client’s investment assets. If the Client would like our opinion on a particular proxy vote, they may contact us at the number listed on the cover of this brochure. In most cases, you will receive proxy materials directly from the account custodian. However, if we were to receive any written or electronic proxy materials, we would forward them directly to you by mail, unless you have authorized our firm to contact you by electronic mail, in which case we would forward you any electronic solicitation to vote proxies. Item 18: Financial Information Registered Investment Advisers are required in this Item to provide you with certain financial information or disclosures about our financial condition. We have no financial commitment that impairs our ability to meet contractual and fiduciary commitments to Clients, and we have not been the subject of a bankruptcy proceeding. We do not have custody of Client funds or securities or require or solicit prepayment of more than $1,200 in fees per Client six months in advance. 17  Vilga Financial Planning LLC 39-26 Vanore Drive Fair Lawn, New Jersey 07410 (201) 300-6097 March 24, 2026 Form ADV Part 2B – Brochure Supplement for Igor Smolyanskiy Igor Smolyanskiy - Individual CRD# 5017961 Owner and Chief Compliance Officer This brochure supplement provides information about Igor Smolyanskiy that supplements the Vilga Financial Planning LLC (“VFP”) brochure. A copy of that brochure precedes this supplement. Please contact Igor Smolyanskiy if the VFP brochure is not included with this supplement or if you have any questions about the contents of this supplement. Additional information about Igor Smolyanskiy is available on the SEC’s website at www.adviserinfo.sec.gov which can be found using the identification number 5017961. 18  Item 2: Educational Background and Business Experience Igor Smolyanskiy Born: 1976 Educational Background • 1998 – BBA, Finance and Investments, Baruch College Business Experience • 09/2020 – Present, Vilga Financial Planning LLC, Owner and CCO • 05/2020 – 09/2020, Unemployed, Unemployed • 10/2010 – 04/2020, Bank of Montreal, Managing Director Professional Designations, Licensing & Exams Chartered Financial Analyst (CFA): The CFA Program is a graduate-level self-study program that combines a broad-based curriculum of investment principles with professional conduct requirements. It is designed to prepare charter holders for a wide range of investment specialties that apply in every market all over the world. To earn a CFA charter, applicants study for three exams (Levels I, II, III) using an assigned curriculum. Upon passing all three exams and meeting the professional and ethical requirements, they are awarded a charter. CFP (Certified Financial Planner)®: The CERTIFIED FINANCIAL PLANNER™, CFP® and federally registered CFP (with flame design) marks (collectively, the “CFP® marks”) are professional certification marks granted in the United States by Certified Financial Planner Board of Standards, Inc. (“CFP Board”). The CFP® certification is a voluntary certification; no federal or state law or regulation requires financial planners to hold CFP® certification. It is recognized in the United States and a number of other countries for its (1) high standard of professional education; (2) stringent code of conduct and standards of practice; and (3) ethical requirements that govern professional engagements with Clients. Currently, more than 71,000 individuals have obtained CFP® certification in the United States. To attain the right to use the CFP® marks, an individual must satisfactorily fulfill the following requirements: ● Education – Complete an advanced college-level course of study addressing the financial planning subject areas that the CFP Board’s studies have determined as necessary for the competent and professional delivery of financial planning services, and attain a Bachelor’s Degree from a regionally accredited United States college or university (or its equivalent from a foreign university). CFP Board’s financial planning subject areas include insurance planning and risk management, employee benefits planning, investment planning, income tax planning, retirement planning, and estate planning; ● Examination – Pass the comprehensive CFP® Certification Examination. The examination includes case studies and Client scenarios designed to test one's ability to correctly diagnose financial planning issues and apply one's knowledge of financial planning to real-world circumstances; ● Experience – Complete at least three years of full-time financial planning-related experience (or the equivalent, measured as 2,000 hours per year); and 19  ● Ethics – Agree to be bound by the CFP Board’s Standards of Professional Conduct, a set of documents outlining the ethical and practice standards for CFP® professionals. Individuals who become certified must complete the following ongoing education and ethics requirements in order to maintain the right to continue to use the CFP® marks: ● Continuing Education – Complete 30 hours of continuing education hours every two years, including two hours on the Code of Ethics and other parts of the Standards of Professional Conduct, to maintain competence and keep up with developments in the financial planning field; and ● Ethics – Renew an agreement to be bound by the Standards of Professional Conduct. The Standards prominently require that CFP® professionals provide financial planning services at a fiduciary standard of care. This means CFP® professionals must provide financial planning services in the best interests of their Clients. CFP® professionals who fail to comply with the above standards and requirements may be subject to CFP Board’s enforcement process, which could result in suspension or permanent revocation of their CFP® certification. Item 3: Disciplinary Information No management person at Vilga Financial Planning LLC has ever been involved in an arbitration claim of any kind or been found liable in a civil, self-regulatory organization, or administrative proceeding. Item 4: Other Business Activities Igor Smolyanskiy is not involved with outside business activities. Item 5: Additional Compensation Igor Smolyanskiy does not receive any economic benefit from any person, company, or organization, in exchange for providing Clients advisory services through VFP. Item 6: Supervision Igor Smolyanskiy, as Owner and Chief Compliance Officer of VFP, is responsible for supervision. He may be contacted at the phone number on this brochure supplement. 20  Vilga Financial Planning LLC 39-26 Vanore Drive Fair Lawn, New Jersey 07410 (201) 300-6097 March 24, 2026 Form ADV Part 2B – Brochure Supplement for Eugene Falkovich Eugene Falkovich - Individual CRD# 5952831 Portfolio Analyst This brochure supplement provides information about Eugene Falkovich that supplements the Vilga Financial Planning LLC (“VFP”) brochure. A copy of that brochure precedes this supplement. Please contact Igor Smolyanskiy if the VFP brochure is not included with this supplement or if you have any questions about the contents of this supplement. Additional information about Eugene Falkovich is available on the SEC’s website at www.adviserinfo.sec.gov which can be found using the identification number 5952831. 21  Item 2: Educational Background and Business Experience Yevgeniy “Eugene” Falkovich Born: 1973 Educational Background • 1999 – BBA in Finance from Baruch College Business Experience • 07/2025 – Present, Vilga Financial Planning LLC, Portfolio Analyst • 12/2023 – 07/2025, Vilga Financial Planning LLC, Operations Associate • 11/2020 – 12/2023, Unemployed • 09/2018 – 10/2020, BMO Capital Markets Corp, Finance Analyst • 07/2011 – 08/2018, KGS Alpha Capital Markets, L.P., Finance Analyst • 01/2004 – 06/2011, Western Asset Management Co / Citigroup Asset Management, Risk Analyst • 01/2000 – 01/2004, Lehman Brothers Inc., Operations Analyst Professional Designations, Licensing & Exams Chartered Financial Analyst (CFA): The CFA Program is a graduate-level self-study program that combines a broad-based curriculum of investment principles with professional conduct requirements. It is designed to prepare charter holders for a wide range of investment specialties that apply in every market all over the world. To earn a CFA charter, applicants study for three exams (Levels I, II, III) using an assigned curriculum. Upon passing all three exams and meeting the professional and ethical requirements, they are awarded a charter. Item 3: Disciplinary Information No management person at Vilga Financial Planning LLC has ever been involved in an arbitration claim of any kind or been found liable in a civil, self-regulatory organization, or administrative proceeding. Item 4: Other Business Activities Eugene Falkovich is not involved with outside business activities. Item 5: Additional Compensation Eugene Falkovich does not receive any economic benefit from any person, company, or organization, in exchange for providing Clients advisory services through VFP. 22  Item 6: Supervision Igor Smolyanskiy, as Owner and Chief Compliance Officer of VFP, supervises the advisory activities of Eugene Falkovich. Igor Smolyanskiy may be contacted at the phone number on this brochure supplement. 23  Vilga Financial Planning LLC 39-26 Vanore Drive Fair Lawn, New Jersey 07410 (201) 300-6097 March 24, 2026 Form ADV Part 2B – Brochure Supplement for Austin Luckie Austin Luckie - Individual CRD# 6996781 Financial Planner This brochure supplement provides information about Austin Luckie that supplements the Vilga Financial Planning LLC (“VFP”) brochure. A copy of that brochure precedes this supplement. Please contact Igor Smolyanskiy if the VFP brochure is not included with this supplement or if you have any questions about the contents of this supplement. Additional information about Austin Luckie is available on the SEC’s website at www.adviserinfo.sec.gov which can be found using the identification number 6996781. 24  Item 2: Educational Background and Business Experience Austin Luckie Born: 1995 Educational Background • 2018 – Bachelor of Business Administration - Finance, University of Georgia - Terry College of Business Business Experience • 02/2026 – Present, Vilga Financial Planning LLC, Financial Planner • 05/2025 – 02/2026, Vanguard, Senior Financial Advisor • 11/2023 – 04/2025, Vanguard, High Net Worth Financial Advisor • 06/2021 – 10/2023, Vanguard, Financial Advisor • 08/2020 – 06/2021, Vanguard, High Net Worth Client Case Representative • 12/2019 – 08/2020, Vanguard, Retail Inheritance Specialist • 06/2019 – 11/2019, Vanguard, Client Relationship Associate • 03/2019 – 05/2019, Unemployed • 07/2018 – 02/2019, IFS Securities Inc., Registered Representative • 05/2018 – 02/2019, Florida Financial Advisors, Wealth Management Intern Professional Designations, Licensing & Exams CFP® (Certified Financial Planner): I am certified for financial planning services in the United States by Certified Financial Planner Board of Standards, Inc. (“CFP Board”). Therefore, I may refer to myself as a CERTIFIED FINANCIAL PLANNER™ professional or a CFP® professional, and I may use these and CFP Board’s other certification 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 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. ● 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 25  the context of real-life financial planning situations. ● 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. 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. ● Continuing Education – Complete 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. Tax Planning Certified Professional (TPCP®) The Tax Planning Certified Professional® (TPCP®) is a specialized designation credential offered by The American College of Financial Services that provides financial professionals with comprehensive tax planning training. Unlike the tax planning role of a CPA or attorney, whose income tax planning advice focuses on individual items and current expenses, the TPCP® focuses on giving professionals insights into tax-informed planning over a long-term time horizon; in other words, becoming a tax planning specialist who considers the bigger picture and how clients’ decisions now and in the future can lead to minimizing their tax burdens and maximizing their income. To earn this tax planning certification, candidates must complete the three-course program including all associated classwork and a final exam for each course. Advisors take tax planning courses with subject matter including tax implications of investment vehicles, retirement planning and savings distribution, and minimizing state and federal taxes for individuals and business owners. Item 3: Disciplinary Information No management person at Vilga Financial Planning LLC has ever been involved in an arbitration claim of any kind or been found liable in a civil, self-regulatory organization, or administrative proceeding. Item 4: Other Business Activities Austin Luckie is not involved with outside business activities. 26  Item 5: Additional Compensation Austin Luckie does not receive any economic benefit from any person, company, or organization, in exchange for providing Clients advisory services through VFP. Item 6: Supervision Igor Smolyanskiy, as Owner and Chief Compliance Officer of VFP, supervises the advisory activities of Austin Luckie. Igor Smolyanskiy may be contacted at the phone number on this brochure supplement. 27