About the Company Index Fund Advisors, Inc. (“IFA”) is an SEC-registered investment adviser based in Irvine, California. IFA is organized as a corporation under the laws of the State of Delaware, and has been providing fee-only investment advisory services since 1999. Prior to July 1, 2013, the firm operated under the name of “Index Funds Advisors, Inc.”, and was incorporated in, and governed by the laws of, the State of California. Mark T. Hebner, Founder and CEO, is IFA’s principal owner. Investment Advisory Services At IFA, we offer discretionary investment advisory services that focus specifically on providing our clients with portfolios of passively managed or index mutual and exchange-traded funds. IFA offers customized investment management services to individuals, high net worth clients, pension and profit-sharing plans, trusts, estates, charitable organizations, corporations and other types of business entities. Investing for Catholics (IFC), a division of IFA, provides Catholic Values Investing advice and portfolio implementation to institutions and individuals, using the Socially Responsible implementations of selected fund managers. IFC’s globally diversified portfolios are screened to closely align with the United States Conference of Catholic Bishops guidelines for investing, among other factors. Our investment advice is tailored to match each of our clients’ capacity for risk. If you retain our firm for investment advisory services, we will help you determine your risk capacity in consideration of five dimensions of risk: time horizon and liquidity needs; net income; net savings; investment knowledge; and attitude toward risk. We will provide investment advisory services with respect to each account designated by our clients for management, as follows:
• Independent Fiduciary-based Advice
• Selection & Monitoring of Investments
• Provide Recommendations Based on Client’s Risk Capacity
• Investment-Related Tax Management and Asset Location Strategies
• Behavioral Finance Advice
• Provide Portfolio Implementations Utilizing Primarily Passively Managed Mutual and/or Exchange Traded Funds
• Place Trades on Behalf of Clients
• Accept Liability for Trading Errors (if such arise) that are caused by our actions or inactions.
• Provide Monthly Performance Reports
• Provide Quarterly Performance Monitoring Report
• Rebalance Quarterly when Deemed Necessary
• Tax-Loss Harvest when Deemed Appropriate
• Glide Path Systematic Risk Reduction Program
• Provide Tax Advice through IFA Taxes Division Clients are responsible for informing IFA of any changes to their capacity for risk. Types of Investments We primarily recommend passively managed open-end mutual funds and exchange-traded funds; however, we also offer advice from time to time on equity securities, U.S. government securities, corporate debt securities, municipal debt securities, and actively managed mutual funds. We will also review, and when appropriate, make recommendations to the sub-accounts within fee-based variable annuities, variable life insurance products, and 529 plans. Additionally, we provide advice on other types of investments that we deem appropriate based on the client’s stated goals and objectives. We may also provide advice on any type of investment held in your portfolio at the inception of our advisory relationship and upon a client’s request. Please refer to Item 8 below for further information on the types of investments IFA provides advice on, along with the associated risks. Wealth Services In addition to customized investment advice and portfolio strategies, IFA offers financial planning and referral services. Many areas of personal finance are interrelated, and IFA’s investment advice can be refined by coordinating with estate attorneys, corporate trustees and insurance advisors during the financial planning process to help clients accomplish their financial objectives and produce a better overall client experience. Wealth Planning Financial Planning – IFA offers Financial Planning, utilizing eMoney and Right Capital to provide a complimentary, wealth management system that will allow our clients to track their assets, liabilities, income, and spending across all their accounts as well as store all their important documents in electronic form. Wealth Advisors work with their clients

to produce financial plans, using this analysis as the foundation for recommendations to achieve each client’s financial objectives. Retirement Planning – With the aid of the IFA Retirement Plan Analyzer, IFA Wealth Advisors are able to help clients make more informed decisions in each stage of their lives. College Planning – IFA’s College Savings Analyzer helps IFA Wealth Advisors align a client’s college funding objectives with an appropriate college savings and investment plan. Charitable Giving – IFA Wealth Advisors assist clients in setting up donor advised funds, which are charitable giving accounts that provide an efficient way to make grants to charities. Referral Services Estate Services – IFA Wealth Advisors can refer clients to estate attorneys to create estate plans and aid in the implementation of the plans. Additionally, IFA will provide clients access to Trust & Will, estate planning platforms. Trust Services – For trust management and administrative needs, IFA Wealth Advisors can refer clients to corporate or administrative trustees. Insurance Services – IFA Wealth Advisors refer clients to insurance advisors and collaborate with the advisors to integrate the insurance policies with the overall financial needs of the client. (See Item 14 – “Client Referrals and Other Compensation” for more information) Tax Services IFA, through its IFA Taxes division, offers Tax Advice & Planning, Tax Accounting & Bookkeeping, and Tax Return Preparation (collectively, “Tax Services”). The IFA Taxes division does not provide auditing or attestation services and therefore is not a licensed CPA firm. Where appropriate, IFA will recommend tax saving strategies to maximize your after-tax income. For special advice and planning projects (“Special Projects”), there will be an additional charge, which will be quoted and agreed upon in a contract between the client and IFA prior to commencement of the Special Project. IFA’s tax services are provided by its professionals under a separate written engagement and in their separate capacities as tax advisers. Fees for services provided by IFA’s Tax Services are separate from our investment advisory fees. Clients do not have to be investment advisory clients of IFA in order to receive Tax Services. IFA’s fees may be higher or lower than those available from other professional providers for similar Tax Services. Clients are not required to use IFA for Tax Services. For additional information, please see Item 5 and Item 10 below. Retirement Plans Services IFA offers advisory services to a variety of employer-sponsored retirement plans including 401(k), 403(b) and church plans. Services include plan-level services, such as fiduciary best practices, investment services comprising investment advice and investment management, and participant services including education, enrollment and advice. Leveraging IFA’s expertise with index funds, model portfolios and risk capacity surveys, IFA is able to deliver services to employer-sponsored retirement plans, integrating target date strategies where appropriate to achieve the objectives of both plan sponsors and plan participants alike. Advisory Agreements Prior to engaging IFA to provide investment advisory and wealth services, the client will be required to enter into one or more written agreements with IFA setting forth the terms and conditions under which IFA shall render its services (collectively the “Agreement”). In accordance with Rule 204-3 under the Investment Advisers Act of 1940, as amended (“Advisers Act”), IFA will provide a brochure and one or more brochure supplements to each client or prospective client prior to or contemporaneously with the execution of an investment advisory agreement. The Agreement between IFA and the client will continue in effect until terminated by either party pursuant to the terms of the Agreement. Neither IFA nor the client may assign the Agreement without the consent of the other party. Transactions that do not result in a change of actual control or management of IFA shall not be considered an assignment. Assets Under Management As of December 31, 2023, the following represents the amount of client assets under management by IFA on a discretionary basis: Type of Account Assets Under Management ("AUM") Discretionary $4,954,888,557.50 Non-Discretionary $ 0 Total: $4,954,888,557.50