How is the base rate determined for Focus Cfo Area Presidents?

| Rhode Island | N/A | | South Dakota | Pending | | Virginia | Pending | | Washington | N/A | | Wisconsin | Pending |

ATTACHMENT B TO THE FRANCHISE AGREEMENT

COMPENSATION POLICY (EFFECTIVE AS OF January 1, 2025)

Focus CFO has the right to modify the provisions of this Compensation Policy as set forth in your Franchise Agreement.

• 1. Area Presidents:
  • A. Area Presidents are paid a base rate. The base rate is determined as follows:
    • i. For clients in the Area President's Book of Business with a signed PSA dated in months one through thirteen after signing this Agreement, the Area President will receive a base rate of thirty percent (30%) of the CFO Services revenue collected by Focus CFO on said clients for the life of these accounts.
    • ii. For clients in the Area President's Book of Business with a signed PSA dated in months fourteen through twenty-four after signing this Agreement, the Area President will receive a base rate of twentyfive percent (25%) of the CFO Services revenue collected by Focus CFO on said clients for the life of these accounts.
    • iii. For clients in the Area President's Book of Business with a signed PSA dated after the Area President's twenty-fourth month after signing this Agreement, the Area President will receive a base rate of twenty percent (20%) of the CFO Services revenue collected by Focus CFO on said clients. The base rate on these accounts shall increase, on a territory-by-territory basis, as the calendar year-todate collections on their Book of Business for a given territory reaches the following tiers.
      • 1. $1 $550,000 = 20%
      • 1. $550,001 $1,100,000 = 25%
      • 1. $1,100,001 $1,650,000 = 30%
      • 1. Revenue over $1,650,000 = 35%

These tiers will be adjusted for inflation and other business factors from time to time.

For purposes of calculating the calendar year-to-date collections, revenue shall include CFO Services revenue.

B. If the Area President borrows a CFO from another Area President's Marketing Team, their base rate for that client will be reduced if the following situations apply:

• i. If the CFO is borrowed from a Marketing Team outside of the Area President's home Region, then a five percent (5%) deduction from the amount paid to the Area President applies for the life of the account. The amount deducted is paid to the Area President whose Marketing Team the CFO is on. Exceptions will be addressed as they arise by the Focus CFO Integrator/President. For purposes of this Compensation Policy, the "home Region" as referenced herein shall be determined by Focus CFO.
• ii. If the CFO is borrowed from a Marketing Team inside the Area President's home Region, then a five percent (5%) deduction from the amount paid to the Area President applies for the life of the account, if the Area President whose Marketing Team the CFO is borrowed from recruited that CFO after November 1, 2022. The amount deducted is paid to the Area President whose Marketing Team the CFO is on. Exceptions will be addressed as they arise by the Focus CFO Integrator/President. For purposes of this Compensation Policy, the "home Region" as referenced herein shall be determined by Focus CFO.
• C. If the Area President receives a lead sourced through the efforts of a corporate sponsored marketing program, also known as a Marketing Generated Lead (MGL), then a five percent (5%) surcharge applies to the base rate for that client for the life of the client.
• D. With the consent of Focus CFO, a portion of the Area President's base rate can be paid to a CFO, another AP or a third party referral source who has significantly contributed to the generation of a new client by providing the new client introduction to the Area President; however, (i) such compensation shall be deducted from the bas

Source: Item 23 — Receipts (FDD pages 37–126)