HOURLY
An hourly engagement is best for clients who may not need a full comprehensive financial plan. There may just be a specific question that needs to be answered, or a specific situation that needs to be addressed. If there are multiple issues,
a full comprehensive financial plan may be recommended.

COMPREHENSIVE FINANCIAL PLANNING ENGAGEMENT
This is a set engagement to create a comprehensive financial plan. This is a very through process and is typically completed in three to five meetings. This ensures all financial areas are addressed. At the end of this process the client is presented with a complete Comprehensive Financial Plan. During this process, R.E. Maloney Associates will review and make recommendations on areas including:

• Long Term Spending
  o 25 year cash flow projection to include income assumptions
  and tax ramifications
  
  
• Education Funding
  
  
• Investments
  o Determine risk tolerance and time horizon goals
  o Recommend a portfolio manager to determine best allocation
  or work with existing managers if desirable
  
  
• Retirement
  o Review employment related benefits, qualified plans and other
  tax deferral arrangements, social security, healthcare and
  long term care issues
  
• Insurance
  o Ensure proper types and amounts of coverage for
  property & casualty, health, major medical, excess liability,
  disability, life insurance and long term care coverage with
  insurance professionals
  
  
• Income Tax
  o Avoidance and deferral strategies including tax-free bonds,
  IRA's qualified retirement plans and Alternative Minimum
  Tax planning
  
  
• Estate Planning
  o Review of current wills, trusts, power of attorney and
  related documents
  o Analyze beneficiary designations and allocation of assets by title
  o Desired gifting strategies

Implementing the recommendations will be the responsibility of the client.
For assistance on implementation please see Comprehensive Financial Planning Engagement with Personal Retainer

COMPREHENSIVE FINANCIAL PLANNING ENGAGEMENT  WITH PERSONAL RETAINER
For clients who are looking for a long term relationship with an advisor to create a comprehensive financial plan, but also assist in the implementation of that plan. Our relationship with the client is taken to the next level. We not only complete a Comprehensive Financial Plan, but we walk through the plan to make sure all aspects are implemented. We work with you as your advocate and advisor to keep you on the path to your goals. The Comprehensive Financial Planning Engagement with Personal Retainer includes the following:

• Comprehensive Financial Plan (See Comprehensive Financial Planning Engagement for details). In addition:
  
  
• Minimum of four quarterly meetings to assess the current
  situation and where we are.
  o In complicated situations meetings will increase to ensure
  everything is addressed
  
  
• Monitoring of Investment Managers for results and,
  if necessary, replacement
  
  
• Ongoing communication with all other professionals to continue
  the path to your goals. For example:
  o Work with the estate planning attorney to implement any and all
  changes to the estate plan
  o Follow up on the changes and recommendations with the family's
  the insurance professionals
  o Discussions with tax professionals to ensure the all areas of
  financial planning are maximized with the goals and tax
  implications in mind
  
  
• Unlimited access for questions, concerns and clarification
  

Although the Retainer is suggested for everyone, clients can complete the Comprehensive Financial Planning Engagement and any additional work will be charged on an hourly basis.

ADDITIONAL SERVICES FOR SMALL BUSINESS OWNERS
The services to be performed by R. E. Maloney Associates, Ltd., as part of a Corporate Retainer Agreement, may include among others, the following:

o Determining the type of entity to be maintained and/or formed.

o Cash flow projections, financial statements, break-even analysis
and other pertinent financial data.

o Determining the "free cash flow" of the client's business based upon
the prior three years results that may lead to projections of future
"free cash flow".

o Valuation for the business. If necessary, we may recommend the
retention of an outside valuation expert.

o Develop a benefit package for principals and employees. This may take
the form of both qualified and/or non-qualified benefit proposals and
packages.

o Succession planning for the company, its principals and its stockholders.
Funding issues or how to pay for a future sale or other forms of
transition will be included in our analysis, if requested

o Collaborate and/or obtain competent specialized professionals to
support the business such as CPA's, family and specialized attorneys.

o Cultivate current or new banking relationships and help the client with
commercial banking requirements, benefits and guidelines.

o Financial planning assistance to the principals and/or key employees
in the effective use of corporate benefits. This will take into
consideration the personal and business goals of the owner(s).

EXCLUDED from these services is assistance with the actual sale of a business. This service is available under a separate fee arrangement.