Precept Advisory Group LLC

Precept Advisory Group LLC, established in January 2010, is a registered investment adviser specializing in providing investment advisory services to corporations and entities regarding pension plans, profit sharing plans, and retirement plans. The firm offers fiduciary services under ERISA sections 3(21) and 3(38), acting as investment advisers and managers for plan sponsors. Precept Advisory Group's investment management focuses on registered investment companies, separate accounts, stable value products, and collective trusts. The firm's fee structure includes asset-based fees, hourly fees, and fixed fees, with no minimum account size required. Clients have the option to grant discretionary investment authority to the firm. The firm does not engage in performance-based fees or accept economic benefits for advice rendered to clients. Precept Advisory Group does not take custody of client accounts and does not have any financial conditions likely to impair meeting contractual commitments. Clients receive periodic reviews of their accounts, and the firm does not engage in block trading. The firm's code of ethics covers various areas, including prohibited activities, conflicts of interest, and compliance procedures. Clients have the option to direct brokerage, and the firm does not receive soft-dollar benefits or compensation for client referrals. Proxy voting authority is not accepted by Precept Advisory Group, and the firm has not been subject to bankruptcy petitions in the last ten years.